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@hireanea wrote:

Ours is not question why.

Ours is but to properly report it.

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With some items, the "why" determines how to properly report something.  So you should always ask "why".

As Lisa said above, without more information, it seems like your client has taxable income, and gave a gift (which is not a tax deduction).  If the amount is large, your client may need to file a Gift Tax return.