Colorado CCAP SMI eligibility should include income equal to 85% SMI

Axiom RuleSpec oracle coverage found a boundary mismatch for Colorado CCAP.

RuleSpec output:
`us-co:regulations/8-ccr-1403-1/3.111/h-low-income-eligibility-guidelines#gross_income_within_state_median_income_ceiling`

Nearby PolicyEngine target:
`co_ccap_smi_eligible`

Current PE implementation on `main` returns `monthly_gross_income < income_limit` in `policyengine_us/variables/gov/states/co/ccap/entry/co_ccap_smi_eligible.py`.

The encoded Colorado rule tracks 8 CCR 1403-1 3.111(H)(1), which says gross income must not exceed 85 percent of state median income. That makes equality at the 85% SMI ceiling eligible, so PE should use `<=` after applying the same rounding convention.

This currently prevents Axiom from wiring the RuleSpec output as a direct PolicyEngine oracle comparison.

Start in policyengine_us/variables/gov/states/co/ccap/entry/co_ccap_smi_eligible.py and inspect the existing income comparison and rounding convention. Update the boundary behavior so income equal to 85% of state median income is eligible, then verify the result against the Colorado CCAP rule and Axiom RuleSpec oracle output.

Written by the indexing model from the issue text.