feat: 1099 tracking — vendor forms, payment tags, year-end worksheet

Vendors carry form_1099 (NEC/MISC) and tin_on_file (never the TIN).
Entries carry the vendor they paid; bills, bill payments, and reversals
are tagged automatically. books.vendor_1099 counts cash paid per vendor
per calendar year (card payments excluded) against $600 through 2025 and
$2,000 from 2026, or an override, and flags missing W-9s. Four new tools
(64), two journal events, schema v7. Docs: finished R-FUTURE work is no
longer listed as future.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu

crates/ledger-core/src/lib.rs

@@ -21,6 +21,7 @@ pub mod arap;
 pub mod assets;
 pub mod classes;
 pub mod error;
+pub mod form1099;
 pub mod journal;
 pub mod ledger;
 pub mod money;
@@ -42,6 +43,7 @@ pub use assets::{
 };
 pub use classes::{Class, ClassId};
 pub use error::LedgerError;
+pub use form1099::{Form1099, Vendor1099Line, Vendor1099Report, vendor_1099_report};
 pub use journal::{EntryId, EntryStatus, JournalEntry, JournalLine};
 pub use ledger::{Ledger, ReconciliationReport, UnclearedLine};
 pub use money::{Currency, Money};