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-package/src/lib.rs

@@ -41,6 +41,7 @@ pub use reports::{
 pub use text::{csv_escape, money, parse_date, share_text};
 pub use tins::{TinSource, tin_kind, tin_type_key, vault_tin};
 pub use vendor_1099::{
-    Vendor1099Worksheet, Vendor1099WorksheetLine, form_1099_label, payment_accounts,
-    vendor_1099_csv, vendor_1099_csv_name, vendor_1099_report, vendor_1099_worksheet,
+    VENDOR_1099_CSV_HEADER, Vendor1099Worksheet, Vendor1099WorksheetLine, form_1099_label,
+    payment_accounts, vendor_1099_csv, vendor_1099_csv_name, vendor_1099_report,
+    vendor_1099_worksheet,
 };