Add passive/active partnership and S-corp variables from PUF

[MaxGhenis]

Currently map E26270 to partnership_s_corp_distributions, but PUF provides more detailed components we should use:

Partnership:

• Passive: E25920 (loss), E25940 (income)
• Active: E25960 (loss), E25980 (income)

S-corporation:

• Passive: E26160 (loss), E26170 (income)
• Active: E26180 (loss), E26190 (income)

Also:

• E68000: Total losses allowed from passive activities
• F8582: Indicator for Form 8582

Changes needed in puf.py:

1. Add mappings for all passive/active components

2. Add validation that components sum to E26270:

   # Partnership components
   partnership_total = (E25940 + E25980  # income
                      - E25920 - E25960) # losses
   # S-corp components
   scorp_total = (E26170 + E26190  # income
                 - E26160 - E26180) # losses
   
   assert np.allclose(E26270, partnership_total + scorp_total)

3. Map E68000 to passive_losses_allowed
4. Map F8582 to has_form_8582

This will enable proper passive loss limitation calculations in policyengine-us.