Your follow up question is not clear. Generally, there is no such thing as "halves" in taxes. If the money is received in 2023, it gets reported in 2023.
Q. Do we as parents have to count this?
A. No, a dependent's earned income is not reported, on the parent's return*. Yes, it does count for the kiddie tax, reported on the student-dependent's return.
*If her only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on your return, using form 8814
