Business Dashboard UI: pending amalgamation doesn't display

**To reproduce:**
1. login to BCROS using a credit card account
2. start an amalgamation filing
3. complete and submit the amalgamation filing
4. on payment page, click Cancel
5. observe Business Dashboard:

https://dev.business-dashboard.bcregistry.gov.bc.ca/TYMIOo5sHh?filing_id=206585

**Expected result:** The pending ("filing pending | payment incomplete") amalgamation draft should display in the To Do list.

**Actual result:** It doesn't.

**Impact:** User cannot resume payment (or any other action for this draft).

**Occurrence:** Probably low (submission has to succeed and payment has to fail) but easy to reproduce.

**Root cause:** code doesn't handle this scenario (missing code, probably).

Start by reproducing the Business Dashboard flow with a credit card account: submit an amalgamation filing, cancel on the payment page, and inspect the To Do list. Trace how pending filings are selected and displayed, then verify that the incomplete-payment amalgamation appears and can be resumed.

Written by the indexing model from the issue text.