fix: expand us-cpa extraction review and rendering

skills/us-cpa/src/us_cpa/questions.py

@@ -5,7 +5,7 @@ from dataclasses import dataclass
 from pathlib import Path
 from typing import Any
 
-from us_cpa.sources import TaxYearCorpus
+from us_cpa.sources import TaxYearCorpus, build_primary_law_authorities
 
 
 TOPIC_RULES = [
@@ -29,6 +29,22 @@ TOPIC_RULES = [
         "summary": "Business income and expenses from a sole proprietorship generally belong on Schedule C.",
         "confidence": "medium",
     },
+    {
+        "issue": "schedule_d_required",
+        "keywords": ("schedule d", "capital gains"),
+        "authority_slugs": ("f1040sd", "i1040sd", "f8949", "i8949"),
+        "answer": "Schedule D is generally required when a taxpayer reports capital gains or losses, often alongside Form 8949.",
+        "summary": "Capital gains and losses generally flow through Schedule D, with Form 8949 supporting detail when required.",
+        "confidence": "medium",
+    },
+    {
+        "issue": "schedule_e_required",
+        "keywords": ("schedule e", "rental income"),
+        "authority_slugs": ("f1040se", "i1040se"),
+        "answer": "Schedule E is generally required when a taxpayer reports rental real-estate income or expenses.",
+        "summary": "Rental income and expenses generally belong on Schedule E.",
+        "confidence": "medium",
+    },
 ]
 
 
@@ -117,7 +133,7 @@ class QuestionEngine:
             "missingFacts": [
                 "Internal Revenue Code or Treasury regulation analysis is required before answering this question confidently."
             ],
-            "authorities": [],
+            "authorities": build_primary_law_authorities(question),
             "conclusion": {
                 "answer": "Insufficient IRS-form and instruction support for a confident answer.",
                 "summary": "This question needs primary-law analysis before a reliable answer can be given.",