UI - Exemption Component for Annual Report

- The annual report for BAR and the Annual Report launched from Entities dashboard both need to be updated for all BC Companies to capture exemption status
- The dropdown for exemption reasons will exist from our exemption page but uses Nuxt, so may not be able to be re-used (BAR is Nuxt, Entities Dashboard filing may still be in Vue)
- Most likely each years AR will have the same question (pending confirmation from policy)
- Require ability to call BTR exemption API and filing API

**Figma**: https://www.figma.com/design/igaZgN1ZaHwM7pJPb8Bu9Y/Dashboard?node-id=3322-13007&t=DjEothpwVgLgY3gi-4