On December 28, 2021, Tristar Communications sold 15 units of its new satellite uplink system to various customers for $10,000 each. The terms of each sale were 3/15, 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
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