Board Offers:
- Add board_offer_tiers table for multiple payment plans per offer
- Each offer now supports 4 tiers: cash (10% discount), 24mo/0%, 40mo/15%, 60mo/15%
- View shows all tiers as selectable cards with pre-calculated breakdowns
- Controller accepts offer_tier_id and uses tier-specific terms
- Seed populates tiers for all active board offers
- Legacy fallback preserved when no tiers are configured

Subscription Fix:
- First-year members no longer get subscription rows (membership fee covers current FY)
- First-year dependents no longer get subscription rows (addition fee covers current FY)
- MembershipValidationService bypasses subscription check for first-year members
- AutoFreezeService.checkSubscriptionBlock bypasses for first-year members
- MembershipRulesService.canPrintCarnet bypasses for first-year members
- SubscriptionGenerator skips first-year members/dependents entirely
- Individual subscription pay() now redirects to payYear() (all-or-nothing family payment)
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>