Populate passive_partnership_s_corp_income: SCF non-active-business shape, Form 8960 level

[MaxGhenis]

Implements #722 — the data side of PolicyEngine/policyengine-us#9306 (merged), which added the §1411(c)(1)(A)(ii) passive pass-through leg to the NIIT base as a default-zero input.

• Evidence resource qbi_passive_passthrough_v1.json (provisional): SCF 2022 non-actively-managed business section (X3401–X3452) shapes P(passive holding) and passive value shares by Schedule-E income band, five implicates pooled, thin-cell collapse n≥30. External anchor: Form 8960 TY2023 line 4a $1,185.6B + 4b −$1,076.4B → line 4c $109.257B (chronicle#180's irs_soi.form_8960.line_4c), with the rental/royalty-vs-pass-through decomposition held as an explicit bounded open question [0, $109.3B] — both bounds stored.
• Assignment stage behind the version gate: seeded passive-share draw (new independent rng family; v1–v3 streams byte-identical, tested) conditioned on income band and the v3 latent entity form, emitting passive_partnership_s_corp_income = share × partnership_s_corp_income. One persisted log-odds shift calibrates the weighted aggregate to the documented provisional midpoint: achieved $55.021B vs $54.628B target (+0.72%), solve in the assumptions build, simulation pure.
• Form 8960 diagnostics join the standing validation surface (diagnostics-only, per the Standing per-component repeal-revenue validation surface (#298) #535 containment pattern); rental handling deliberately unchanged with the passivity asymmetry documented as an open question.
• Base: current origin/main (deliberately not stacked on the stale pre-rename QBI branches).

Verification: sol-built full suite 6,394 passed / 0 failed + restricted replay 12/12; supervisor verified the previously-env-broken multispine_pool_tool family passes with the policyengine extra synced (three local full-suite attempts were killed by machine churn — CI is the clean arbiter, hence draft until green). Dual adversarial review (this PR + chronicle#180) dispatching now; merge follows verdict + green checks.

Fixes #722

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