test: fill coverage gaps (female encode, individual fields, round-trips, year/gender boundaries)

[matteoredz]

Summary

• T1 — Female encoder test: gender: "F" applies day + 40 offset.
• T2 — Individual MissingDataError tests per required field (surname, name, gender, birthdate, birthplace each set to nil individually with all others valid).
• T3 — Encode→decode round-trip tests for male, female (day-offset), and foreign birthplace.
• T4 — in_dates? false-path coverage: stubs cities via Mocha to expose an F205 entry whose validity window excludes the decoded birthdate → InvalidTaxCodeError raised (depends on fix/birthplace-nil-return being merged first).
• T5 — Year century-rollback boundary: frozen at 2026-06-01, year code "26" → 2026 (≤ current year, else branch); year code "27" → 1927 (> current year, subtract 100).
• T6 — Gender/day boundary: day 31 decodes as male; day 41 decodes as female with day 1.

Test plan

• Merge fix/birthplace-nil-return (fix(parser): raise InvalidTaxCodeError when birthplace not found #72) first (T4 depends on the InvalidTaxCodeError raise)
• Rebase this branch on main after fix(parser): raise InvalidTaxCodeError when birthplace not found #72 lands
• bundle exec rake green with 100% line + branch coverage
• bundle exec rubocop clean on changed files

🤖 Generated with Claude Code

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ℹ️ Review info

⚙️ Run configuration

Configuration used: defaults

Review profile: CHILL

Plan: Pro

Run ID: 5d2969d8-bcfc-4f6d-a3a1-4b1da5f71d36

📥 Commits

Reviewing files that changed from the base of the PR and between b5aceb7 and eb5faad.

📒 Files selected for processing (5)

• AGENTS.md
• lib/itax_code/parser.rb
• test/itax_code/encoder_test.rb
• test/itax_code/parser_test.rb
• test/itax_code_test.rb

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• Create PR with unit tests
• Commit unit tests in branch test/coverage-gaps

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