Fix build: resolve Turbopack client bundle and font issues

- Move EXPENSE_CATEGORIES to ~/lib/expense-categories.ts to break
  server router import chain from client component
- Use inline import() types in trpc/react.tsx to prevent Turbopack
  from including server modules (pg, db) in the client bundle
- Replace next/font/google with system font stacks to fix build
  failures in environments without Google Fonts access

https://claude.ai/code/session_012sqEgNQpx676isepeoX4Mi

src/server/api/routers/expenses.ts

@@ -3,18 +3,9 @@ import { eq, and, desc } from "drizzle-orm";
 import { createTRPCRouter, protectedProcedure } from "../trpc";
 import { expenses, clients, businesses, invoices } from "~/server/db/schema";
 import { TRPCError } from "@trpc/server";
+import { EXPENSE_CATEGORIES } from "~/lib/expense-categories";
 
-export const EXPENSE_CATEGORIES = [
-  "Travel",
-  "Meals & Entertainment",
-  "Software & Subscriptions",
-  "Hardware & Equipment",
-  "Office Supplies",
-  "Marketing",
-  "Professional Services",
-  "Utilities",
-  "Other",
-] as const;
+export { EXPENSE_CATEGORIES };
 
 const createExpenseSchema = z.object({
   date: z.date(),