Which of the following statements is correct?

If John executes an assignment document which assigns $25\%$ of his income to his daughter, Julie, then Julie will be taxed on the income.

Kera tells her friend Sandra that the payment she owes for services that Sandra performed has been left $($in cash$)$ in Sandra's garage on December $3$ taxpayer and does not retrieve the cash from the garage until January $1,2023,$ then Sandra should include the cash in her income in $2023.$

Moe owes Larry $$1,200$ for a roof repair. Larry owes Curley $$1,500$ from a prior loan. Larry tells Moe to just pay the $$1,200$ to Curly to pay down h then Larry should include the $$1,200$ in his gross income for tax purposes.

A stock dividend, with no option to take cash instead, is includible in gross income.

Question $19$