test(batch): add unit tests for eligibility helpers - #742
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Implements dedicated unit tests for isBatchCancelEligible and isBatchRepayEligible helpers as requested in OpenLedger-Foundation#670. Previously these functions were only exercised indirectly through the SME dashboard toolbar integration tests. Test coverage includes: - Cancel eligibility: listed vs funded status rules (6 tests) - Repay eligibility: before/after due date comparison (7 tests) - Timezone boundaries: UTC midnight, UTC offsets, and absolute instants (3 tests) All acceptance criteria met: - Both cancel and repay branches fully covered with 16 passing tests - Due-date timezone edges thoroughly tested with millisecond precision - pending_mint behavior documented in inline comments - No production code changes required Closes OpenLedger-Foundation#670
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Closes #670