Add R&D activity log issue template (IRC §41 documentation)

Author: fsecada01

.github/ISSUE_TEMPLATE/rd_activity_log.md

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+---
+name: R&D Activity Log
+about: Document a qualified research activity for IRC Section 41 R&D tax credit
+title: "[R&D] "
+labels: rd:under-review
+assignees: fsecada01
+---
+
+## R&D Activity Log — IRC §41 Four-Part Test
+
+**Period of Activity:** <!-- e.g., September–December 2025 -->
+**Repo:** <!-- repo name -->
+**Branch(es):** <!-- relevant branches -->
+**Related PRs/Commits:** <!-- link commits or PRs -->
+
+---
+
+### Part 1 — Qualified Purpose
+> What new or improved product, process, software, technique, or formula is being developed?
+
+<!-- Describe the business component being created or improved -->
+
+---
+
+### Part 2 — Technological in Nature
+> What computer science, engineering, or scientific principles are being applied?
+
+<!-- e.g., machine learning, distributed systems, DSP algorithms, novel data structures -->
+
+---
+
+### Part 3 — Technological Uncertainty
+> What was unknown at the start? What specific capability, method, or design was uncertain?
+
+<!-- Be specific: "It was uncertain whether X approach could achieve Y performance characteristic" -->
+
+---
+
+### Part 4 — Process of Experimentation
+> How were hypotheses systematically tested? What alternatives were evaluated?
+
+<!-- Describe iterations, failed approaches, what was learned -->
+
+---
+
+## Time & Cost Allocation
+
+| Category | Detail | Hours | Cost |
+|----------|--------|-------|------|
+| Francis Secada (developer) | | | |
+| API/cloud costs (if applicable) | | | |
+| Supplies/equipment (if applicable) | | | |
+| **Total** | | | |
+
+---
+
+## Outcome
+- [ ] Uncertainty resolved — approach confirmed
+- [ ] Uncertainty resolved — approach abandoned (document what was learned)
+- [ ] Ongoing — uncertainty not yet resolved
+
+**Result/conclusion:**
+<!-- What was determined? -->
+
+---
+
+## Exclusion Check
+- [ ] This work was NOT funded by a specific client contract
+- [ ] No client reimbursed these costs
+- [ ] This is internal IP owned by FJS Consulting Services LLC / Francis Secada
+