the `acknowledgment number` set to the `sequence number` of the received `SYN` segment incremented by 1 :math:`\pmod{2^{32}}`. When a TCP entity sends a segment having `x+1` as acknowledgment number, this indicates that it has received all data up to and including sequence number `x` and that it is expecting data having sequence number `x+1`. As the `SYN` flag was set in a segment having sequence number `x`, this implies that setting the `SYN` flag in a segment consumes one sequence number.