A verification checklist for the 2027 figures

Every figure is read from a primary document and dated, Rev. Proc. 2025-32, the CMS fact sheet, section 86 and section 151(d)(5). When the 2027 revenue procedure and CMS figures publish in fall 2026, someone has to walk every table. The work is a `VERIFYING.md` checklist naming each figure, the document it comes from, and where it lives in `src/data.ts`, so the annual update is mechanical and auditable rather than archaeology.