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Add Budget Tracking Feature #2

@pyang4s

Description

@pyang4s

Description:
Create a new budgets table to track monthly budgets for each expense category per person.

Acceptance Criteria:

  • Add budgets table to sql/schema.sql with fields: id, person_id, category_id, month, year, budget_amount
  • Add foreign key constraints to person and expenses_categories
  • Add sample budget data to sql/sample_data.sql
  • Create a new notebook cell to compare actual expenses vs budget
  • Update README with budget table documentation

Estimated Effort: 2-3 hours

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