On December 28, 2016, Tristar Communications sold 10 units of its new satellite uplink system to various customers for $25,000 each. The terms of each sale were 1/10, n/30. Tristar uses the gross 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, 2017? By how much?

In (2016 or 2017?), income before taxes will be (increased or reduced?) by $ (?)