Can I vibecode YNAB?

Build a comprehensive zero-based budgeting web application designed to replace YNAB, focused strictly on the core philosophy of "giving every dollar a job." This should be a modern, local-first web app prioritizing privacy, speed, and keyboard-centric data entry.

### Architecture & Tech Stack
- Frontend: React (Vite) with a sleek, clean UI using Tailwind CSS. 
- Backend: Node.js with Express.
- Database: SQLite (via `better-sqlite3`), running locally. No cloud sync, no telemetry, no accounts.
- Deployment: Designed to run locally on `localhost` for personal use.

### Core Philosophy: Zero-Based Budgeting
1. **To Be Budgeted (TBB):** A prominent header displaying total unassigned money. If TBB is negative, it must turn bright red. If positive, it should be green.
2. **Assign Every Dollar:** Income is placed into the TBB pool and then distributed to specific categories until TBB reaches $0.
3. **Roll-over:** Positive balances in categories roll over to the next month. Negative balances prompt the user to cover overspending from another category.

### Core Features & Views
**1. Budget View (The Monthly Grid):**
- A tabular interface showing categories grouped into flexible Category Groups (e.g., "Monthly Bills", "True Expenses").
- Columns for each category: `Category Name`, `Assigned`, `Activity` (sum of transactions for the month), and `Available`.
- Allow users to set "Targets" (e.g., "Needed for Spending: $500/mo").

**2. Accounts & Transactions:**
- Support multiple account types (Checking, Credit Cards, Cash).
- **Manual Entry:** A highly optimized, keyboard-accessible transaction entry form (Date, Payee, Category, Memo, Outflow, Inflow).
- **CSV Import:** A robust CSV importer allowing users to map their bank's columns to the app's schema.
- **Payee Memory:** Remember the last category used for a specific Payee and auto-fill it.

**3. Reconciliation Flow:**
- A dedicated flow to reconcile an account. The user enters their actual bank balance. The app calculates the difference between "cleared" transactions and the real balance.
- Users mark transactions as "cleared" until the difference is $0.

**4. Reporting:**
- Use Chart.js or Recharts for visualization.
- **Net Worth Report:** A line chart showing assets minus liabilities.
- **Income vs. Expense:** A bar chart comparing total inflows to total outflows.

### Additional Requirements
- **Local Backups:** Automatically create a daily backup of the SQLite file into a `backups/` directory, keeping the last 30 days.
- **README:** Include instructions on starting the app and mapping CSV columns.