Chapter 7 bankruptcy means test

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Chapter 7 bankruptcy means test.

policyengine_us/parameters/gov/bankruptcy/README.md

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+# Chapter 7 Bankruptcy Means Test 

policyengine_us/parameters/gov/bankruptcy/dependent_expense.yaml

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+description: The IRS limits the expense of dependent children education to this amount to each child under the chapter 7 bankruptcy means test.
+
+values:
+  2024-01-01: 189.58
+
+metadata:
+  unit: currency-USD
+  period: month
+  label: Dependent children education expense per child
+  reference:
+    # The number $189.58 only appears in line 28 of the form. 
+    - title: Official Form 122A-2 Chapter 7 Means Test Calculation
+      href: https://www.cacb.uscourts.gov/sites/cacb/files/documents/forms/122A2.pdf#page=6