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 $700,000 and sold the bonds on January 3, 2022, for $702,000. At December 31 , the bonds had a fair value of $699,000, 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 2021 and 2022 net income as a result of this investment? (Enter all amounts as positive values.)