Is this scenario correct regarding a lump$-$sum distribution from Social Security?

Is this a correct option $?$

Taxpayer received an $$18,000$ lump$-$sum Social Security benefit in $2024.$ The payment included $$12,000$ allocated to $2024$ and $$6,000$ allocated to $2023.$ Taxpayer must include the entire $$18,000$ benefit in income for $2024.$

$(2)$ This question may have more than one sub$-$question, which will be delivered one at a time on confirmation of your answer.

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