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Add new `receipts` field to categorizer return dict that allows attaching
receipt files to transactions. When receipts are provided:
- Creates Document entries for each receipt file
- Links transactions and documents via a deterministic link ID
- Link ID is generated from hash of date, payee, and receipt paths
- Supports multiple receipts per transaction
Co-authored-by: Claude Opus 4.5 <noreply@anthropic.com>
