Wanted to get the community's take on this scenario.  I have a client who's daughter was full time student in 2020.  The client received $2800 from EIP-3 but since that time, the daughter graduated college and started working full time.  When it comes to listing the EIP 3 payment in the client's 2021 tax, what do you recommend?  Listing the full $2800 on the client's tax or splitting it in to $1400 on hers and $1400 on her daughter's?