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-store/tests/fixtures/old-books-writer/Cargo.toml

@@ -7,6 +7,8 @@
 #   cargo run --bin extras -- OUT     (the edges of chrono and Decimal)
 #   cargo run --bin extras2 -- OUT    (depreciation for 10000-01; 1,044 drafts)
 #   cargo run --bin older -- OUT      (x_older_rules, with its JournalWriter)
+#   cargo run --bin p2_1099 -- OUT    (p2_vendor_1099: P2's 1099 marks, run
+#                                      against 9c99a0cf, the revision before P3)
 #   cargo run --bin expect -- OUT     (expected.json beside each journal)
 # and copy each journal.jsonl, blobs/ and expected.json into old-books/.
 # x_member_closes was written later, the same way, by main 00226a4c