On December 28, 2021, Tristar Communications sold 11 units of its new satellite uplink system to various customers for $25,000 each. The terms of each sale were 1/20, 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, 2022? By how much? In income before tax will be by