Reconcile Hawaii exemption base amount between legal code and tax form

The [legal code](https://files.hawaii.gov/tax/legal/har/har_235.pdf#page=99) specifies $1,040 as of 1985 while the [tax forms](https://files.hawaii.gov/tax/forms/2022/n11ins.pdf#page=20) specify and amount of $1,140 which can not be explained by an inflation adjustment. We should find and cite the legislation/legal code that explains this.