0.2.39: bitcoin-denominated view, first-login flow, unfunded + tax center

- BTC prices: btc_prices table, CSV upload on Import page (auto-detected
  date/close columns, upsert by date), entities.close_date as the BTC entry
  mark; statements carry btc_price_cents (as-of) + btc_close_price_cents.
  LP capital blocks show paid-in vs current value in bitcoin terms.
- First login: accounts on the shared default password are flagged
  (must_change_password) and blocked behind a full-screen password change;
  external accounts then get a one-time welcome tour with a 2FA offer
  (users.onboarded_at).
- LP portal: Unfunded (callable commitment) metric; Tax documents center
  aggregating K-1/tax docs across funds, grouped by year.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

frontend/src/api.ts

@@ -45,6 +45,8 @@ export interface User {
   is_service_admin: boolean;
   primary_account_id: number | null;
   totp_enabled: boolean;
+  must_change_password: boolean;
+  onboarded_at: string | null;
   created_at: string;
 }
 
@@ -154,6 +156,18 @@ export interface BatchCapitalImportResult {
   total_statements: number;
 }
 
+export interface BtcPricesStatus {
+  count: number;
+  first_date: string | null;
+  last_date: string | null;
+  latest_price_cents: number | null;
+}
+
+export interface BtcPricesImportResult extends BtcPricesStatus {
+  imported: number;
+  skipped_rows: number;
+}
+
 export interface CapitalAccount {
   id: number;
   entity_id: number;
@@ -168,6 +182,9 @@ export interface CapitalAccount {
   document_id: number | null;
   created_at: string;
   exited_on: string | null;
+  // BTC/USD marks for the bitcoin-denominated view (null = no price data / no close date)
+  btc_price_cents: number | null;
+  btc_close_price_cents: number | null;
 }
 
 export interface Entity {
@@ -178,6 +195,7 @@ export interface Entity {
   fund_size_cents: number | null;
   status: EntityStatus;
   linked_user_id: number | null;
+  close_date: string | null;
   created_at: string;
 }
 
@@ -514,6 +532,20 @@ export const api = {
     if (!res.ok) throw new ApiError(res.status, data.detail || "Batch import failed");
     return data;
   },
+  // BTC prices (bitcoin-denominated view)
+  btcPricesStatus: () => request<BtcPricesStatus>("/api/import/btc-prices"),
+  importBtcPrices: async (file: File): Promise<BtcPricesImportResult> => {
+    const form = new FormData();
+    form.set("file", file);
+    const res = await fetch("/api/import/btc-prices", { method: "POST", body: form });
+    const data = await res.json().catch(() => ({ detail: res.statusText }));
+    if (!res.ok) throw new ApiError(res.status, data.detail || "Price import failed");
+    return data;
+  },
+
+  markOnboarded: () =>
+    request<{ status: string }>("/api/auth/onboarded", { method: "POST" }),
+
   getUser: (id: number) => request<UserDetail>(`/api/users/${id}`),
   createUser: (data: {
     name: string;