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Jean-Luc Makiola 3bc7782198 feat(06-02): create 19-item preset budget library

- Add PresetItem interface with slug, type, defaultAmount, item_tier
- Export PRESETS array with 19 items across 6 category types
- Distribution: 4 income, 4 bill, 5 variable_expense, 2 debt, 2 saving, 2 investment
- All item_tier values are fixed or variable (no one_off)

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docs(06): create phase 6 plan — preset data, first-run detection, and DB safety

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feat(06-02): create 19-item preset budget library

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README.md

SimpleFinanceDash

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