No, if she did not receive any money until 2023, then it cannot be reported on her 2022 taxes, it has to be on her 2023 return. Income is reported in the year received, not the year requested UNLESS she is using the accrual basis of accounting which most people do not.
If she is using the accrual basis of accounting (reporting income when earned/invoiced instead of when received) then she would report this on her 2022 return.
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