Calvin and Gloria were divorced in a prior year. As part of the final pre$-2019$ divorce decree of the court, Calvin was ordered to pay $$500$ a month toward the support of his two children, Robert and Myra. During $2022,$ Calvin got $6$ months behind in his child support payments. As a result of his delinquency, two things happened in $2022$ to allow Calvin to catch up in his payments.Gloria had Calvin$$s wages garnished for $$1,000$ to pay $2$ delinquent months$$ child support.Calvin, a cash$-$basis taxpayer, was due $$2,000$ for past work he had done for the XYZ Corp. He told the XYZ Corp. to pay the $$2,000$ directly to Gloria to make up $4$ months$$ child support. The XYZ Corp. paid the money directly to Gloria.Which of the following statements is true?