1099 nec

My son received a 1099 NEC for lifeguarding.  I'm thinking I have to fill out part C.  When I finish in turbo tax it says he owes 137, but there are 11 things I have to correct like principal business, principal business code, EIN (which I only have their TIN #), business addres (is that the company that hired them and gave them the 1099nec), Accounting method (cash, accrual or other), did he materially participate in the operation of the business,if he accredited the business in 2024, did he make payments that would require a 1099, other not reported income, costs of goods and sales, vehicle information, pension plan costs,  income deduction sheet, ect....How is he supposed to have this information if he doesn't own a business. He worked as a lifeguard at our neighborhood pool and probably only worked about 12 days and earned $966. Why this company who hired and trained him is registering him with a 1099NEC is beyond me, but here we are, and I have no idea how to fill out business information for a 16 year old who has never owned a business. Thanks for any guidance.