1. isCurrentYearSubscriptionCovered() was comparing activation date against
   its own fiscal year (always true) — now correctly compares against the
   current fiscal year's July 1st.

2. Annual subscription in calculate() now includes all family members
   (spouses, children, temps) not just the member alone.

3. marriage_date and dep count columns are only included in INSERT when
   non-null, preventing column-not-found error if migration hasn't run.
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>