P3: dated 1099 decisions, payment methods and the card exception (defects 23, 12, 18, D-40)

A vendor's 1099 decision is its own dated fact (files NEC or MISC, not
reportable with its reason, or undetermined), applied by each payment's
date. Payment methods are recorded; card and network payments are left
out and listed; a member's check through financing counts; a bank payment
with no method counts (D-40); $2,000 for payments after 2025. One
worksheet for the tool, the viewer and the CPA package.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

crates/ledger-core/src/k1.rs

@@ -577,7 +577,7 @@ mod tests {
         let mut l = Ledger::new(Currency::USD);
         let mut add =
             |code: &str, name: &str, t| l.add_account(code, name, t, None, false).unwrap();
-        let cash = add("1000", "Bluevine", AccountType::Asset);
+        let cash = add("1000", "Quillmere", AccountType::Asset);
         let prepaid = add("1300", "Prepaid Expenses", AccountType::Asset);
         let equip = add("1500", "Equipment", AccountType::Asset);
         let a = add("3000", "Capital A", AccountType::Equity);