andgineer / dinary-server / 24596937322

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feat: income table schema, import/verify services, invoke tasks

Phase 1 of monthly income import:
- Budget migration 0002_income.sql: income(year, month, amount, origin)
- Config migration 0002_income_sources.sql: add income_worksheet_name
  and income_layout_key to sheet_import_sources
- import_income.py: IncomeLayout, _aggregate_from_sheet(), import_year_income()
- verify_income.py: verify_income_equivalence() with 0.02 EUR tolerance
- tasks.py: inv rebuild-4d-income, rebuild-4d-income-all, verify-income-equivalence
- Preserve income columns across config rebuilds in seed_config.py
- Update .plans/phase1.md and architecture.md status notes

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