Puerto Rico Net Taxable Income

[llennemann]

Closes #6367

Must first merge exemptions PR (https://github.com/PolicyEngine/policyengine-us/pull/6015) ✅

[codecov[bot]]

Codecov Report

:white_check_mark: All modified and coverable lines are covered by tests. :white_check_mark: Project coverage is 100.00%. Comparing base (0ecb2c6) to head (b196c86). :warning: Report is 32 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff            @@
##            master     #6368   +/-   ##
=========================================
  Coverage   100.00%   100.00%           
=========================================
  Files            2         3    +1     
  Lines           39        34    -5     
=========================================
- Hits            39        34    -5     

Flag	Coverage Δ
unittests	100.00% <100.00%> (ø)

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