Add unit testing infrastructure with Vitest

Set up Vitest for both server (Node + Supertest) and client (jsdom + React
Testing Library). Extract Express app into app.js for testability. Add example
tests covering bills validation, bills route CRUD, ThemeContext, and App nav
rendering. Update CLAUDE.md with testing docs and requirement to write tests
with features.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

server/vitest.config.js

@@ -0,0 +1,8 @@
+import { defineConfig } from 'vitest/config';
+
+export default defineConfig({
+  test: {
+    globals: true,
+    environment: 'node',
+  },
+});