feat(tbr): adiciona seeder com valores anuais de TBR (2024/2025/2026)

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

database/seeders/TbrSeeder.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Tbr;
+use Illuminate\Database\Seeder;
+
+class TbrSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $years = [
+            ['year' => 2024, 'tbr_value' => 1420.00],
+            ['year' => 2025, 'tbr_value' => 1580.00],
+            ['year' => 2026, 'tbr_value' => 1621.00],
+        ];
+
+        $defaults = [
+            'royalties_percentage'   => 0.0800,
+            'fnm_percentage'         => 0.0200,
+            'maintenance_percentage' => 0.3000,
+        ];
+
+        foreach ($years as $year) {
+            Tbr::firstOrCreate(
+                ['year' => $year['year']],
+                array_merge($year, $defaults),
+            );
+        }
+    }
+}