fix: expand us-cpa extraction review and rendering

skills/us-cpa/tests/test_questions.py

@@ -51,6 +51,36 @@ class QuestionEngineTests(unittest.TestCase):
             self.assertEqual(analysis["riskLevel"], "high")
             self.assertTrue(analysis["primaryLawRequired"])
             self.assertIn("Internal Revenue Code", analysis["missingFacts"][0])
+            self.assertTrue(any(item["sourceClass"] == "internal_revenue_code" for item in analysis["authorities"]))
+
+    def test_capital_gains_question_returns_schedule_d_guidance(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            engine = self.build_engine(temp_dir)
+
+            analysis = engine.answer(
+                question="Do I need Schedule D for capital gains?",
+                tax_year=2025,
+                case_facts={"capitalGainLoss": 400},
+            )
+
+            self.assertEqual(analysis["issue"], "schedule_d_required")
+            self.assertEqual(analysis["confidence"], "medium")
+            self.assertFalse(analysis["primaryLawRequired"])
+            self.assertTrue(any(item["slug"] == "f1040sd" for item in analysis["authorities"]))
+
+    def test_schedule_e_question_returns_rental_guidance(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            engine = self.build_engine(temp_dir)
+
+            analysis = engine.answer(
+                question="Do I need Schedule E for rental income?",
+                tax_year=2025,
+                case_facts={"rentalIncome": 1200},
+            )
+
+            self.assertEqual(analysis["issue"], "schedule_e_required")
+            self.assertFalse(analysis["primaryLawRequired"])
+            self.assertTrue(any(item["slug"] == "f1040se" for item in analysis["authorities"]))
 
     def test_renderers_produce_conversation_and_memo(self) -> None:
         analysis = {