1099-K received but income was for my mother

[CypherWA]

My mother rented her apartment in 2024, and the first payment (1st month rent and deposit) was made using Dwolla (online payment processor). Since this had to handled quickly and I was doing the financial part of the move, I had the money go to my bank account and then sent her the funds. However, I have now received a 1099-K for this payment (following payments did not go through Dwolla), even though my mother will be reporting the income on her taxes. Should I just mark this as "received in error" and cancel out the gross on Schedule 1, line 24z? Or do I just put the entire amount at the top of Part 1 (see attached picture)? Or do I need to do something else?

[Bsch4477]

Yes, enter the amount on that line to exclude it from your income. 

[Bsch4477]

Yes, enter the amount on that line to exclude it from income.