S&L Financial buys and sells securities which it classifies as available$-$for$-$sale. Assume that on December $27,2024,$ S&L purchased Coca$-$Cola bonds at par for $$730,000$ and sold the bonds on January $3,2025,$ for $$733,000.$ At December $31,$ the bonds had a fair value of $$728,000,$ 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 $2024$ and $2025$ net income as a result of this investment?