I own one rental property with three units. I made an agreement with one of the tenants to provide a $100 rent credit each month in exchange for services performed at the property. The tenant takes all trash and recycling cans to the curb and back on collection days, cleans the common areas, handles snow removal, and removes weeds. The agreement is documented and signed. Do I need to issue a 1099-NEC to the tenant for the total amount of rent credit that was provided?