S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2011, S&L purchased Coca-Cola common shares for $855,000 and sold the shares on January 3, 2012, for $861,000. At December 31, the shares had a fair value of $851,000, 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 2011 and 2012 earnings as a result of this investment?