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_parties.rs

@@ -1689,7 +1689,7 @@ mod shares {
         members: Vec<PartyMember>,
     }
 
-    /// Bluevine 1000, Due to Shareholders 2100, capital 3000 and 3001,
+    /// Quillmere 1000, Due to Shareholders 2100, capital 3000 and 3001,
     /// equipment 1500, an expense 6050; members Tobin and Morgan at
     /// 50/50; a party Acme (no records).
     fn books() -> Books {