You received $3600 in 2023. It shows as paid to you on your 2023 W2. It becomes taxable in 2023 unless you have expenses in 2023 to offset it.
Your plan at work allows you to use the funds in 2024. Which is cool - in 2024 you will not have a payout shown on your W2 so you will get a deduction for the 2023 payout.
But the 2023 payout is taxable in 2023. You have to have expenses to match the amount that you received in 2023 or it is taxed in the year in which it is paid.
In 2020 there were rules passed that allowed FSAs to roll amount forward from year to year but those rules have expired. You have to use the amount paid to you in the year it is paid or it is taxable.
Here is the IRS on that.
@frostily0495
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