[FIX] sale: income account in invoice with down payments

When creating an invoice with 'Down payment' option for an SO, it should
first consider income account of the 'Deposit Product'. if it does not
have one then it should consider that product category's income account.

Fixes #23100
Task# 1819531

addons/sale/wizard/sale_make_invoice_advance.py

@@ -65,7 +65,7 @@ class SaleAdvancePaymentInv(models.TransientModel):
 
         account_id = False
         if self.product_id.id:
-            account_id = self.product_id.property_account_income_id.id
+            account_id = self.product_id.property_account_income_id.id or self.product_id.categ_id.property_account_income_categ_id.id
         if not account_id:
             inc_acc = ir_property_obj.get('property_account_income_categ_id', 'product.category')
             account_id = order.fiscal_position_id.map_account(inc_acc).id if inc_acc else False