feat(invoiceTags): add filterByTags utility supporting any and all match modes

[rupesh-kumar-sah]

Summary of Changes

• Implemented filterByTags(invoices: Invoice[], tags: string[], opts?: FilterByTagsOptions): Invoice[] in src/lib/invoiceTags.ts.
• Supports default any-match mode (matchAll: false) and strict all-match mode (matchAll: true).
• Supports tags attached directly to invoice objects or stored in tagStore.
• Returns invoices unchanged when tags is empty or only whitespace.
• Added comprehensive unit tests in src/lib/__tests__/invoiceTags.test.ts covering empty tags, any-match, all-match, no matches, whitespace normalization, and attached tag objects.

Closes #709

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