Why does "IQueryable.Where()" provide different results than "IEnumerable.Where()" in this query?

I am trying to use linq to filter some rows from an EF Core dataset and I don't understand why filtering an IEnumerable vs filtering an IQueryable are giving me different results.

        var query = _db.Jobs
            .IsDelivered()
            .Include(a => a.JobExtras)
            .Include(a => a.Tips)
            .Include(a => a.Payments)
            .HasPayments();

        var query1 = query
            .ToList()
            .Where(a => a.Payments.Sum(b => b.Amount)
                         - a.Price.Value
                         - a.Discount
                         - a.JobExtras.Sum(c => c.Price)
                         - a.Tips.Sum(d => d.Amount)
                         > 0);

        var query2 = query
           .Where(a => a.Payments.Sum(b => b.Amount)
                         - a.Price.Value
                         - a.Discount
                         - a.JobExtras.Sum(c => c.Price)
                         - a.Tips.Sum(d => d.Amount)
                         > 0);

        Debug.WriteLine($"Record Count[Before Where Clause]: {query.Count()}");
        Debug.WriteLine($"Record Count[ToList() version]: {query1.Count()}");
        Debug.WriteLine($"Record Count[w/out ToList()]: {query2.Count()}");

Here is the output:

Record Count[Before Where Clause]: 8379
Record Count[ToList() version]: 5921
Record Count[w/out ToList()]: 0

Why is the IEnumerable version producing 5921 records and the IQueryable version producing 0 records?