test(udt-011): T400.40 — update tests for TimeProvider injection and explicit now params

Fix all test compilation errors caused by T400.10/T400.20/T400.30:
- Handler constructors: add TimeProvider.System as last argument
- Domain mutator calls: add DateTime.UtcNow as explicit 'now' argument
- AuditLogger/SecurityEventLogger Build() helpers: add TimeProvider.System
- JwtService test constructors: add TimeProvider.System
Cat2 coverage already present in TimeProviderArgentinaExtensionsTests.cs:
FakeTimeProvider proves GetArgentinaToday() returns ART civil date, not UTC.

tests/SIGCM2.Application.Tests/IngresosBrutos/Update/UpdateIngresosBrutosCommandHandlerTests.cs

@@ -27,7 +27,7 @@ public class UpdateIngresosBrutosCommandHandlerTests
 
     public UpdateIngresosBrutosCommandHandlerTests()
     {
-        _handler = new UpdateIngresosBrutosCommandHandler(_repo, _audit);
+        _handler = new UpdateIngresosBrutosCommandHandler(_repo, _audit, TimeProvider.System);
         _repo.GetByIdAsync(1, Arg.Any<CancellationToken>()).Returns(MakeEntity());
         _repo.UpdateCosmeticoAsync(Arg.Any<int>(), Arg.Any<string>(), Arg.Any<bool>(),
                                    Arg.Any<CancellationToken>()).Returns(true);