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Add MoneyMap.Tests project with xUnit tests for all new services: - AccountServiceTests: Account retrieval, stats, validation, deletion - CardServiceTests: Card retrieval, stats, validation, deletion - MerchantServiceTests: Merchant CRUD operations - ReferenceDataServiceTests: Reference data retrieval - TransactionServiceTests: Duplicate detection, retrieval, deletion - TransactionStatisticsServiceTests: Statistics calculations - ReceiptMatchingServiceTests: Receipt-to-transaction matching logic - DbContextHelper: In-memory database context factory for test isolation Uses xUnit, Moq, and EF Core InMemory database. Solution file updated to include test project. 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude <noreply@anthropic.com>