Initial commit: JDE Scoping Tool migration project

Set up repository with legacy .NET Framework 4.8 source (OLD/),
new .NET 10 Blazor solution (NEW/), OpenSpec specifications,
documentation, and project configuration.

OLD/DataModel/ViewModels/ProfitCenterViewModel.cs

@@ -0,0 +1,18 @@
+namespace DataModel.ViewModels
+{
+    /// <summary>
+    /// View model for profit center
+    /// </summary>
+    public class ProfitCenterViewModel
+    {
+        /// <summary>
+        /// Profit center unique code
+        /// </summary>
+        public string Code { get; set; }
+
+        /// <summary>
+        /// Profit center description
+        /// </summary>
+        public string Description { get; set; }
+    }
+}