feat: CDI % configurável por conta + fix mocks de teste

- Adiciona campo cdi_percentage (default 100%) na tabela accounts
- Cálculo CDI aplica proporção: balance × (compound-1) × (pct/100)
- Frontend exibe input de % quando yield_type=cdi e badge mostra valor
- Corrige mocks de teste desatualizados (DeleteByMonth, isTax)
- Corrige ConfirmIncome para rejeitar tipo expense (ErrRecurringNotIncome)

Co-Authored-By: Claude Sonnet 4.6 <[email protected]>

apps/api/internal/service/cdi.go

@@ -78,7 +78,11 @@ func (s *CDIYieldService) ApplyYield(ctx context.Context, a *model.Account) erro
 		compound *= 1 + lastRate/100
 	}
 
-	yieldAmount := a.Balance * (compound - 1)
+	cdiPct := a.CDIPercentage
+	if cdiPct <= 0 {
+		cdiPct = 100
+	}
+	yieldAmount := a.Balance * (compound - 1) * (cdiPct / 100)
 	if yieldAmount <= 0 {
 		return nil
 	}