docs: add implementation plan for income budget report Group A (type 1-3)

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Bite-sized task breakdown implementing the design in
docs/superpowers/specs/2026-08-05-income-budget-report-native-design.md,
scoped to Group A only (income-budget-report-income1, type_id 1) per the
writing-plans skill's guidance to split independently-testable subsystems
into separate plans. Group B (type 4-6) and Group C (type 10) are explicitly
out of scope, tracked as follow-up plans.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_011R9j5gaw2qsoh9ypWQeXxi

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docs/superpowers/plans/2026-08-05-income-budget-report-native-group-a.md

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