On December $28,2021,$ Tristar Communications sold $20$ units of

its new satellite uplink system to various customers for $$10,000$

each. The terms of each sale were $2/10,$ n$/30.$ Tristar uses the net

method to account for sales discounts.

$$

In what year will income before tax be affected by discounts,

assuming that all customers paid the net$-$of$-$discount amount on

January $6,2022?$ By how much?