Content skill for classifying business bank transactions into US federal Schedule C (Form 1040) line items for sole proprietors and single-member LLCs disregarded for federal tax. Tax year 2025. Federal only. Supplies the Tier 1 deterministic vendor pattern library, Tier 2 conservative-default table, and refusal catalog. MUST be loaded alongside the tax-workflow-base skill which provides the three-state contract, citation discipline, structured-question form, and reviewer-attention output spec. This skill alone supplies rules but no workflow; the base alone supplies workflow but no rules.