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/tests/form1099.proptest-regressions

@@ -0,0 +1,9 @@
+# Seeds for failure cases proptest has generated in the past. It is
+# automatically read and these particular cases re-run before any
+# novel cases are generated.
+#
+# It is recommended to check this file in to source control so that
+# everyone who runs the test benefits from these saved cases.
+cc f1f81d6b2a71deee0cee08164bdccd96db567e863caae4f1e56263a089cb32d7 # shrinks to gens = [(0, 1, 1, 1, 0, 0, false)]
+cc 02aee1c532df63f34663271ebef6be02960e18365ee077c9347cd77be1e4cecb # shrinks to gens = [(0, 5, 1, 1, 0, 0, false)]
+cc b89cbcbdcf87d96e77d29b1fa57a347b7f206c338e27b7a4687b8d5b2cf29162 # shrinks to gens = [(1, 3, 1, 1, 0, 2, false)]