S&L Financial buys and sells securities expecting to earn profits on short-term differences in price. On December 27, 2011, S&L purchased Coca-Cola common shares for $875,000 and sold the shares on January 3, 2012, for $880,000. At December 31, the shares had a fair value of $873,000. What pretax amounts did S&L include in its 2011 and 2012 earnings as a result of this investment?