Create the memo for a year

Carries over every planned and in_progress action of the latest earlier memo, in order, re-estimated on the new memo's base year (carriedFromActionId and carriedFromYear are set; typed estimates are copied as they are). The earlier memo is not changed. 409 ACTION_MEMO_EXISTS when the workspace already has a memo for the year; 400 VALIDATION_ERROR for a year outside 2000-2100. Requires org.edit_dashboard.