BE $126$ Fair value option; available$-$for$-$sale securities; financial statement effects LO$128$ S&L Financial buys and sells securities that it typically classifies as available$-$for$-$sale. Assume that on December $27,2024,$ S&L purchased Coca$-$Cola bonds at par for $$875,000$ and sold the bonds on January $3,2025,$ for $$880,000.$ At December $31,$ the bonds had a fair value of $$873,000.$ When it purchased the Coca$-$Cola bonds, S&L Financial decided to elect the fair value option for this investment. What pretax amounts did S&L include in its $2024$ and $2025$ net income as a result of this investment $($ignoring interest$)?$