fix: add us-cpa tax year rules and package metadata

skills/us-cpa/tests/test_questions.py

@@ -33,6 +33,7 @@ class QuestionEngineTests(unittest.TestCase):
             self.assertEqual(analysis["taxYear"], 2025)
             self.assertEqual(analysis["conclusion"]["answer"], "$15,750")
             self.assertEqual(analysis["confidence"], "high")
+            self.assertEqual(analysis["riskLevel"], "low")
             self.assertTrue(analysis["authorities"])
             self.assertEqual(analysis["authorities"][0]["sourceClass"], "irs_instructions")
 
@@ -47,6 +48,7 @@ class QuestionEngineTests(unittest.TestCase):
             )
 
             self.assertEqual(analysis["confidence"], "low")
+            self.assertEqual(analysis["riskLevel"], "high")
             self.assertTrue(analysis["primaryLawRequired"])
             self.assertIn("Internal Revenue Code", analysis["missingFacts"][0])
 
@@ -59,6 +61,7 @@ class QuestionEngineTests(unittest.TestCase):
             "authorities": [{"title": "Instructions for Form 1040 and Schedules 1-3"}],
             "conclusion": {"answer": "$15,750", "summary": "Single filers use a $15,750 standard deduction for tax year 2025."},
             "confidence": "high",
+            "riskLevel": "low",
             "followUpQuestions": [],
             "primaryLawRequired": False,
         }