Reconcile California AMT child age eligibility

The [legal code](https://casetext.com/statute/california-codes/california-revenue-and-taxation-code/division-2-other-taxes/part-10-personal-income-tax/chapter-21-alternative-minimum-tax/section-17062-alternative-minimum-tax) doesn't mention age eligibility, while the [tax form](https://www.ftb.ca.gov/forms/2022/2022-540-p.pdf) specifies it at 24.

No repository file or test is named. Start by comparing the linked California legal code with the 2022 tax form, then locate the California AMT child-age eligibility rule in the Python policy definitions. Done means the implementation reconciles the discrepancy with the chosen authoritative source and its existing validation passes.

Written by the indexing model from the issue text.