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/spec_ledger.rs

@@ -56,7 +56,13 @@ fn books() -> Books {
         .add_account("1900", "Other Assets", AccountType::Asset, None, true)
         .unwrap();
     let cash = l
-        .add_account("1000", "Bluevine Checking", AccountType::Asset, None, false)
+        .add_account(
+            "1000",
+            "Quillmere Checking",
+            AccountType::Asset,
+            None,
+            false,
+        )
         .unwrap();
     let card = l
         .add_account(