Accrued interest paid on the purchase of a bond reduces the interest received on that bond. 

Bonds generally pay interest every 6 months. When you buy a bond you pay for the interest accrued from the last payment date. You receive the full 6 months' worth of interest on the next payment date. On a net basis you receive interest for the period of time you owned the bond.

Did client receive interest on that bond in 2022? If yes, the accrued interest paid reduces 2022 interest income. If no, it reduces 2023 interest income.

You have to match the accrued interest paid on each bond to the interest received on each bond. $22K is a lot. It may be for more than one bond.