I have CashApp, if I receive funds marked as a gift for someone else,and I pay that someone,in full in cash or bitcoin,do I claim that amount as income when I file?

I got 50 from Fred for Carl.  After CashApp fee, it was 49.50.  I bought 49.50 in Bitcoin, which turned to 48 after buy fee. I sent the 48 to Carl's crypto wallet.