The question is, when did the money leave your control? If you could cancel the draft today or tomorrow, then it hasn't really left your control until 2024. Or, if there are no funds in your account, and the draft can't actually be paid until you make a deposit on 1/1 or 1/2/24, then the money hasn't left your control. If you can't cancel the draft, then I would say it was a 2023 payment by you, even though it will be 2024 income for the recipient.
