feat(1099): add 1099 recipient picker to expense form

Add optional payeeId to CreateExpenseRequest + ExpenseListItemDto
frontend models. In the expense form dialog: inject Payee1099ApiService,
load active payees on init, add payeeId to the form state, pre-populate
it from expense.payeeId in edit mode, and include it in the emitSave
payload. Render a "1099 Recipient / 1099 收款人" Kendo DropdownList
(textField=legalName, valueField=id, [valuePrimitive]="true",
md:col-span-2) inside the vendor-mode ng-container below Vendor Name
and Check #.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.html

@@ -158,7 +158,7 @@
       </div>
 
 
-      <!-- Vendor mode: vendor name + check number -->
+      <!-- Vendor mode: vendor name + check number + optional 1099 recipient -->
       <ng-container *ngIf="mode === 'vendor'">
         <label class="flex flex-col gap-1">Vendor Name
           <kendo-textbox [(ngModel)]="form.vendorName" placeholder="Payee / vendor name"></kendo-textbox>
@@ -166,6 +166,12 @@
         <label class="flex flex-col gap-1">Check #
           <kendo-textbox [(ngModel)]="form.checkNumber" placeholder="Check number (optional)"></kendo-textbox>
         </label>
+        <label class="flex flex-col gap-1 md:col-span-2">1099 Recipient / 1099 收款人 <span class="text-gray-400 font-normal">(optional)</span>
+          <kendo-dropdownlist [data]="payees" textField="legalName" valueField="id" [valuePrimitive]="true"
+            [defaultItem]="{ id: null, legalName: '— none —' }"
+            [(ngModel)]="form.payeeId">
+          </kendo-dropdownlist>
+        </label>
       </ng-container>
 
       <!-- Reimbursement mode: receipt file input -->

APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.ts

@@ -15,6 +15,8 @@ import { ExpenseSnapshotDto, CreateExpenseSnapshotRequest } from '../../models/e
 import { ExpenseAiService } from '../../services/expense-ai.service';
 import { MemberApiService } from '../../../members/services/member-api.service';
 import { MemberListItemDto, memberDisplayName } from '../../../members/models/member.model';
+import { Payee1099ApiService } from '../../../payee1099/services/payee1099-api.service';
+import { Payee1099ListItem } from '../../../payee1099/models/payee1099.model';
 import {
   MinistryDto, ExpenseCategoryGroupDto, ExpenseSubCategoryDto, ExpenseType, CreateExpenseRequest,
   ExpenseDto, FunctionalClass, ExpenseAiSuggestion,
@@ -66,6 +68,8 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
   ministries: MinistryDto[] = [];
   groups: ExpenseCategoryGroupDto[] = [];
 
+  payees: Payee1099ListItem[] = [];
+
   /** Saved snapshots (vendor mode only) for the "Load from snapshot" picker. */
   snapshots: ExpenseSnapshotDto[] = [];
   /** Picker binding; reset to null after each apply so the same snapshot can be re-picked. */
@@ -95,6 +99,7 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
     vendorName: '',
     checkNumber: '',
     memberId: null as number | null,
+    payeeId: null as number | null,
     expenseDate: new Date(),
   };
   /** At least one line always; "+ Add line" appends, each line is independently removable down to one. */
@@ -133,11 +138,13 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
     private expenseApi: ExpenseApiService,
     private snapshotApi: ExpenseSnapshotApiService,
     private aiApi: ExpenseAiService,
+    private payeeApi: Payee1099ApiService,
     private sanitizer: DomSanitizer,
   ) {}
 
   ngOnInit(): void {
     this.ministryApi.getAll().subscribe(m => (this.ministries = m));
+    this.payeeApi.getAll(false).subscribe(list => (this.payees = list));
     if (this.showSnapshotTools) this.loadSnapshots();
     this.catApi.getAll(false).subscribe(groups => {
       this.groups = groups;
@@ -169,6 +176,7 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
       vendorName: expense.vendorName ?? '',
       checkNumber: expense.checkNumber ?? '',
       memberId: expense.memberId,
+      payeeId: expense.payeeId ?? null,
       expenseDate: new Date(year, month - 1, day),
     };
     this.lines = (expense.lines ?? []).map(l => ({
@@ -424,6 +432,7 @@ export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
       checkNumber: this.mode === 'vendor' ? (this.form.checkNumber || null) : null,
       expenseDate,
       notes: null,
+      payeeId: this.form.payeeId,
     };
     // The request and receipt are snapshotted here, so resetting the form right
     // after emitting is safe even though the parent saves asynchronously.