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-gui/src/menu.rs

@@ -201,6 +201,7 @@ impl Job {
                     &settings,
                     year,
                     None,
+                    None,
                     Some(&tin),
                 )?;
                 let csv = ledger_package::vendor_1099_csv(&w, true);
@@ -210,10 +211,10 @@ impl Job {
                 let gaps = w
                     .lines
                     .iter()
-                    .filter(|l| l.reportable && l.tin.is_none())
+                    .filter(|l| l.may_file() && l.tin.is_none())
                     .count();
                 let note = (gaps > 0).then(|| {
-                    format!("{gaps} reportable payee(s) have no TIN in it: ask your agent to collect them.")
+                    format!("{gaps} payee(s) a 1099 is or may be due for have no TIN in it: ask your agent to collect them.")
                 });
                 Ok((path, note))
             }