feat: add limit owner

migrations/000100_add_owner_fee_percent_to_categories.down.sql

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+ALTER TABLE categories DROP COLUMN owner_fee_percent;

migrations/000100_add_owner_fee_percent_to_categories.up.sql

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+-- The owner's share of revenue in the parent category budget report. NULL keeps the
+-- default share, so only the parent categories with a different fee carry a value.
+ALTER TABLE categories ADD COLUMN owner_fee_percent NUMERIC(5,2)
+    CONSTRAINT chk_categories_owner_fee_percent CHECK (owner_fee_percent >= 0 AND owner_fee_percent <= 100);