I just realized (it's been a while) that you might have a taxpayer with a covid-era entertainment grant? If you find out the grant type, the grantor, and the State, you can research this, but if that is entertainment, this for certain is business income. I had that tab on the web open for my State for nearly two years, watching the grant process. I have lots of replies on this forum from the prior two years of grants like that. I didn't realize anyone still had money to spend in 2022. Some States supplemented the Fed amounts, though. I think it was someone from the CA Bay Area that had a late question regarding this type of business support.