S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2021, S&L purchased Coca-Cola bonds at par for $775,000 and sold the bonds on January 3, 2022, for $779,500. At December 31, the bonds had a fair value of $771,500, and S&L has the intent and ability to hold the investment until fair value recovers. What pretax amounts did S&L include in its 2021 and 2022 net income as a result of this investment? 2021 2022 Gain Loss No gain/loss in earnings Pretax amount