feat(application): Rubros commands/queries + RubroTreeBuilder + audit (CAT-001)

src/api/SIGCM2.Application/Rubros/GetTree/GetRubroTreeQueryHandler.cs

@@ -0,0 +1,22 @@
+using SIGCM2.Application.Abstractions;
+using SIGCM2.Application.Abstractions.Persistence;
+using SIGCM2.Application.Rubros.Common;
+using SIGCM2.Application.Rubros.Dtos;
+
+namespace SIGCM2.Application.Rubros.GetTree;
+
+public sealed class GetRubroTreeQueryHandler : ICommandHandler<GetRubroTreeQuery, IReadOnlyList<RubroTreeNodeDto>>
+{
+    private readonly IRubroRepository _repo;
+
+    public GetRubroTreeQueryHandler(IRubroRepository repo)
+    {
+        _repo = repo;
+    }
+
+    public async Task<IReadOnlyList<RubroTreeNodeDto>> Handle(GetRubroTreeQuery query)
+    {
+        var all = await _repo.GetAllAsync(query.IncluirInactivos);
+        return RubroTreeBuilder.Build(all, query.IncluirInactivos);
+    }
+}