CA: parameter reference housekeeping (404 links, mislabeled years, $1 boundary convention)

## Summary

Minor reference/citation issues in CA parameter files found during a full verification of CA credit parameters against FTB sources (all *values* 2021–2025 verified correct; these are metadata-only fixes).

## Items

1. **404 links**: `credits/earned_income/eligibility/max_investment_income.yaml` and `credits/earned_income/phase_out/final/end.yaml` cite `https://www.ftb.ca.gov/forms/2024/2024-3514-instructions.html`, which now 404s — FTB moved 2024+ instructions into the booklet page (`https://www.ftb.ca.gov/forms/2024/2024-3514-booklet.html`).
2. **Mislabeled references**: `credits/foster_youth/amount.yaml` and `credits/foster_youth/phase_out/increment.yaml` each have a reference titled "2023 California Earned Income Tax Credit Form" whose href points to the **2022** PDF (`/forms/2022/2022-3514.pdf`).
3. **$1 boundary convention**: `credits/earned_income/phase_out/final/end.yaml` stores 2023 = 30,951 and 2025 = 32,901 following the booklet's "must be less than $X" phrasing, but 2024 = 31,950 follows the "AGI exceeds $X" phrasing (the booklet says "less than $31,951"). Same eligibility boundary either way in practice, but the convention is inconsistent across years — worth normalizing and double-checking against the formula's comparison operator.

Start with the five parameter files named in the issue and inspect the comparison operator used for the earned-income phase-out boundary. Update the two moved FTB links, correct the foster-youth reference labels and PDFs, then normalize the 2024 boundary convention and verify it matches the formula.

Written by the indexing model from the issue text.