Budgeting V1 (#1609)

* Budgeting V1

* Basic UI template

* Fully scaffolded budgeting v1

* Basic working budget

* Finalize donut chart for budgets

* Allow categorization of loan payments for budget

* Include loan payments in incomes_and_expenses scope

* Add budget allocations progress

* Empty states

* Clean up budget methods

* Category aggregation queries

* Handle overage scenarios in form

* Finalize budget donut chart controller

* Passing tests

* Fix allocation naming

* Add income category migration

* Native support for uncategorized budget category

* Formatting

* Fix subcategory sort order, padding

* Fix calculation for category rollups in budget

app/views/budgets/_over_allocation_warning.html.erb

@@ -0,0 +1,13 @@
+<%# locals: (budget:) %>
+
+<div class="flex flex-col gap-4 items-center justify-center h-full">
+  <%= lucide_icon "alert-triangle", class: "w-6 h-6 text-red-500" %>
+  <p class="text-gray-500 text-sm text-center">You have over-allocated your budget.  Please fix your allocations.</p>
+
+  <%= link_to budget_budget_categories_path(budget), class: "btn btn--secondary flex items-center gap-1" do %>
+    <span class="text-gray-900 font-medium">
+      Fix allocations
+    </span>
+    <%= lucide_icon "pencil", class: "w-4 h-4 text-gray-500 hover:text-gray-600" %>
+  <% end %>
+</div>