Adds a RED test asserting that cog_spending(per_capita = TRUE) divides by the per-year F-33 population (Broward 2019: 1,935,878; 2020: 1,952,778) rather than the static ACS value (1,940,907). Uses absolute-tolerance expect_true(abs(...) < 1) instead of expect_equal(tolerance=1) because testthat 3 treats the tolerance argument as relative.