Cap college tuition at $10,000/student for NY credit and deduction

[MaxGhenis]

From https://www.nysenate.gov/legislation/laws/TAX/606 regarding the credit:

(A) The term "allowable college tuition expenses" shall mean the amount of qualified college tuition expenses of eligible students paid by the taxpayer during the taxable year, limited to ten thousand dollars for each such student;

The deduction statutes point to that as well:

(4) allowable college tuition expenses, as defined in paragraph two of subsection (t) of section six hundred six of this article,

We do not apply this to the credit:

policyengine-us/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_college_tuition_credit.py

Lines 13 to 18 in 65029c1

	def formula(tax_unit, period, parameters):
	tuition = add(tax_unit, period, ["qualified_tuition_expenses"])
	p = parameters(period).gov.states.ny.tax.income.credits.college_tuition
	amount = p.rate.calc(tuition) * p.applicable_percentage
	itemizes = tax_unit("ny_itemizes", period)
	return ~itemizes * amount

In the deduction, we apply it to total tax unit expenses rather than per student:

policyengine-us/policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/itemized/ny_itemized_deductions_max.py

Lines 17 to 20 in 65029c1

	capped_tuition = min_(
	p.deductions.itemized.college_tuition_max,
	add(tax_unit, period, ["qualified_tuition_expenses"]),
	)