 Solution

Use the cardinalhood formula $C$ from part (b), and let a finite flag choose between it and its negation:Here $0,1$ abbreviate their parameter-free definitions as Finite von Neumann ordinals, and both belong to $M$. This is one first-order formula with two free variables.

For $\beta =({\omega }_1{)}^M$, part (b) proved $M\models C(\beta )$ and $N\models \neg C(\beta )$. The shared parameters $(\beta ,0)$ therefore make ${\phi }_3$ true in $M$ and false in $N$, disproving upward set-theoretic absoluteness. The shared parameters $(\beta ,1)$ make it false in $M$ and true in $N$, disproving downward set-theoretic absoluteness. Hence the same formula fails both directions, with explicit witnesses to each failure.