Adds an initial U.S. tax return setup to help businesses prepare required tax reporting directly in Odoo. It also improves the wording of a generic return validation message so it is no longer specific to Belgium.

Bank reconciliation now handles statement groups that do not include a balance, preventing an error that could interrupt users reviewing bank statement lines. Invalid statement groups are also clearly highlighted so users can identify records that need attention.

The aim of this commit is fixing a traceback when we have a statement group with no balance passed as props. It could happen when we have statement lines without any statement between 2 groups of statement lines with statement.
This commit changes the component to set this props as optional (as before) and adds a new props "isValid" to put the label of the statement group in text-danger when the statement is not valid.

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