ZEVA2 - Penalty Credits

**Description:**
- [ ] As a government user, I want to be able to issue penalty credits to a supplier that paid their administrative penalty.

**Wireframe:** This is a new thing, but it would look something like the credit agreement (administrative allocation) feature in zeva1: http://localhost:3000/credit-agreements/new

**Purpose and benefit to user:**
This is a requirement (https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/19029#section10)

**Acceptance Criteria:**

- [ ] Given I am a government user, I can issue penalty credits

**Development Checklist:**
- [ ] Actions/data retrieval functions/server and client components to submit/issue new penalty credits.
- [ ] New ZevUnitTransaction created upon issuance, with its date being the "day after the compliance date to which the administrative penalty relates" (e.g. if the penalty was for a 2023 assessment/reassessment, then the date would be Oct.1, 2024).
- [ ] Penalty credits may only be issued for the most recent previous compliance period (e.g. if it's currently the 2024 compliance period, then any penalty credits we issue must be related to 2023 assessments/reassessments).

**Notes:**