[T007] [US3] Add role prop to DashboardNav and filter financial nav items

[EmiyaKiritsugu3]

Feature: Financial Role Access Control — Phase 4 (P2)
Story: US3 — Nav hides financial links for non-GERENTE

Update src/components/dashboard-nav.tsx:

1. Add interface DashboardNavProps { role: string } and update function signature
2. Derive const financialItems = ['/dashboard/financeiro', '/dashboard/planos']
3. Filter navItems to exclude items whose href is in financialItems when role !== 'GERENTE'
4. Use the filtered list in JSX render

Independent test: RECEPCIONISTA sidebar has no Financeiro/Planos links ✅