When a member dies in the same financial year they already have subscriptions for,
don't charge the annual subscription again in the death fee — the man died before
using it. Only earlier years' overdue subscriptions must be settled first.

Changes:
- calculateFamilyAnnualSub returns 0 if current FY member subscription already exists
- createNewSubscriptions transfers existing FY subscriptions from deceased to new member
  instead of creating duplicate paid rows
- Overdue check on create page excludes current FY (only blocks for previous years)
- Views show "معفى — السنة المالية الحالية مغطاة" when current FY is covered
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>