Split long-term capital-loss carryover inputs by loss origin #10021

Split long_term_capital_loss_carryover into own-carryover and trust-passthrough leaf inputs, following Max’s leaf-input principle and d1107 ruling of 2026-10-09.

The current memo combines the beneficiary’s own carryovers with terminating-estate/trust capital losses reported on final Form 1041 K-1 box 11 code D. Separate leaves would record their origins while retaining the aggregate amount needed by federal gains and Arizona property tax credit calculations.

Reg. 1.642(h)-1(a) transfers unused terminating-estate/trust capital losses as carryovers: https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol10/pdf/CFR-2025-title26-vol10-sec1-642h-1.pdf. Under d1107 these transfers remain carryovers and are added back for Arizona line D, including termination-year trust losses.

Track this input refinement separately from #9762. Preserve current treatment and compatibility; cover own carryovers, trust passthroughs, mixed origins and dependents. The #9762 regression has personal gains $4,000, trust loss $3,000, net federal long-term gains $1,000 and memo $3,000: Arizona line D/household income $4,000 and credit $0.