David's employer pays year$-$end bonuses each year on December $31.$ David, a cash$-$basis

taxpayer, would prefer to not pay tax on his bonus this year $($and actually would prefer his

daughter to pay tax on the bonus$).$ So$,$ he leaves town on December $31,2023,$ and has his

daughter, Izzy, pick up his check on January $2$nd$,2024.$ Who reports the income and when?