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-mcp/tests/spec_parties.rs

@@ -761,7 +761,7 @@ fn set_entry_party_tags_the_vendor_so_vendor_1099_counts_it() {
     m.ok("books.add_vendor", json!({"name": "Landlord LLC"}));
     m.ok(
         "books.set_vendor_1099",
-        json!({"vendor": "Landlord LLC", "form_1099": "misc"}),
+        json!({"vendor": "Landlord LLC", "form_1099": "misc", "decided_by": "Test Owner"}),
     );
     let rent = m.post(
         "2026-02-01",
@@ -862,7 +862,7 @@ fn party_totals_match_a_hand_computed_year() {
         .unwrap();
     m.ok(
         "books.set_vendor_1099",
-        json!({"vendor": "Acme Design", "form_1099": "nec"}),
+        json!({"vendor": "Acme Design", "form_1099": "nec", "decided_by": "Test Owner"}),
     );
     let acme = json!({"party": "Acme Design"});
     // Last year: not in 2026.
@@ -1122,7 +1122,7 @@ fn parties_lists_by_id_and_filters_by_role() {
     let mut m = books("list");
     let a = m.add_party("Acme Design", &["contractor"]);
     let i = m.add_party("IRS", &["tax_agency"]);
-    let b = m.add_party("Bluevine", &["financial_institution"]);
+    let b = m.add_party("Quillmere", &["financial_institution"]);
     let u = m.add_party("Utah Division of Corporations", &["government_agency"]);
     let all = m.read_only("books.parties", json!({}));
     assert!(all["year"].is_i64(), "defaults to this year");
@@ -1284,7 +1284,7 @@ fn require_refuses_until_tagged_or_marked_none() {
         m.read_only("books.settings", json!({}))["parties"],
         "require"
     );
-    let bank = m.add_party("Bluevine", &["financial_institution"]);
+    let bank = m.add_party("Quillmere", &["financial_institution"]);
     let id = m.draft(
         "2026-03-01",
         json!({}),
@@ -1323,18 +1323,18 @@ fn require_refuses_until_tagged_or_marked_none() {
     // Both at once is refused.
     let e = m.refuse(
         "books.draft_entry",
-        json!({"date": "2026-03-03", "description": "x", "party": "Bluevine", "no_party_reason": "none"}),
+        json!({"date": "2026-03-03", "description": "x", "party": "Quillmere", "no_party_reason": "none"}),
     );
     assert!(e.contains("no_party_reason"), "{e}");
     let e = m.refuse(
         "books.set_entry_party",
-        json!({"entry_id": t, "party": "Bluevine", "no_party_reason": "none"}),
+        json!({"entry_id": t, "party": "Quillmere", "no_party_reason": "none"}),
     );
     assert!(e.contains("not both"), "{e}");
     // Tagging later clears the mark; marking again needs no party.
     m.ok(
         "books.set_entry_party",
-        json!({"entry_id": t, "party": "Bluevine"}),
+        json!({"entry_id": t, "party": "Quillmere"}),
     );
     m.ok(
         "books.set_entry_party",