connects #974

This pull request introduces improved validation logic for report year selection in both account and facility report components, ensuring that users cannot select a report year earlier than the baseline year for certain report types. It also adds new error messaging to guide users and updates the validation flow for report setup forms.

Account Report Year Validation and Error Messaging:

• Added a new error message display in account-report-setup.component.html to inform users when the report year is earlier than the baseline year.
• Introduced a compareBaselineYearToReportYearError observable in AccountReportsService and integrated its subscription into both AccountReportSetupComponent and AccountReportsBannerComponent to trigger error messages and validation updates.
• Implemented the compareBaselineYearToReportYear method in AccountReportsService to set the error state when the report year is less than the baseline year for 'performance' and 'betterClimate' report types.

Account Report Setup Validation Logic:

• Updated the report setup validation in AccountReportsBannerComponent to consider the new year comparison error for 'performance' and 'betterClimate' reports, preventing form submission when the error is present.

Facility Report Year Validation:

• Enhanced FacilityReportsService validation to handle 'emissionFactors' reports, ensuring the start year is not later than the end year and providing appropriate error messaging.