On December 28, 2024, Tristar Communications sold 19 units of its new satellite uplink system to various customers for $35,000 each. The terms of each sale were 120/120 , n30/n30 . 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, 2025? By how much?