Initial income_calculator project

Co-authored-by: Cursor <cursoragent@cursor.com>

backend/config.py

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+import os
+from pathlib import Path
+
+BASE_DIR = Path(__file__).resolve().parent
+PROJECT_ROOT = BASE_DIR.parent
+
+DATABASE_PATH = os.environ.get("DATABASE_PATH", str(BASE_DIR / "finance.db"))
+STATEMENTS_DIR = os.environ.get("STATEMENTS_DIR", str(PROJECT_ROOT / "Выписки банков"))