feat(transfers): skip annual subscription fee when member activated after July 1; fix bad financial_year data

Business rule: members activated on/after July 1 of current FY have the
annual subscription included in their membership fee — do not charge again.

- SeparationFeeCalculator::isCurrentYearSubscriptionCovered(): returns true
  if activated_at >= July 1 of the member's current fiscal year
- calculate() and calculateForChildSeparation(): set annual_subscription_fee
  to 0.00 when covered; return annual_sub_covered flag
- create.php fee preview: shows "✅ مشمول في العضوية" note when annual sub
  is waived; fee row shows 0.00

DB fix (applied directly): UPDATE subscriptions SET financial_year = '2025/2026'
WHERE financial_year = '2025' — 168 rows corrected to proper YYYY/YYYY+1 format
Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>