United Corporation buys and sells debt securities which it classifies as available-for-sale. The companys fiscal year ends on December 31. On December 27, 2016, United purchased Blair bonds at par for $500,000 and sold the bonds on January 3, 2017 for $540,000. At December 31, the bonds had a fair value of $510,000. What pretax amounts did United include in its 2016 and 2017 net income as a result of this investment?