New owner-gated pages/account/L1CategoriesPage.tsx: checkbox list of available categories toggling enabled via l1Api.getCategories/setCategories, plus a read-only 'always excluded (safety)' hard-floor list. Registered lazy route /account/l1-categories (ProtectedRoute requiredRole=owner) and an 'L1 AI build categories' card in the AccountSettingsPage owner section. tsc -b + eslint clean. Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>