S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2016 S&L purchased Coca-Cola common shares for $745,000 and sold the shares on January 3, 2017, for $748,500. At December 31, the shares had a fair value of $742,500, 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 2016 and 2017 earnings as a result of this investment? Pretax amount 2016 2017 Gain No gain/loss in earnings