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[PB-014] Portal Profit Share #14

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@ma7moudalysalem

Owner: @TasneemShaaban
Spec: .specify/specs/PB-014-profit-share/
SRS: US-153..US-159

Default 10% consultant / 15% company. Admin-configurable via ProfitShareConfig.
ProfitShareCalculatorService is a pure function — unit-test rounding edge cases.

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