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  complete_item($plan, $id, note => 'Signed up for NYC');
  my @open = items($plan, status => 'todo', list => 'Health', sort => 'due');

  plan_save($plan);

=head1 DESCRIPTION

ACME::2026 is a tiny functional API for keeping 2026 checklists. It stores
plans as plain Perl hashrefs and can persist them to JSON.

=head1 DATA MODEL

Plan hashref:

  {
    title       => '2026',
    items       => [ ... ],
    next_id     => 1,
    created_at  => '2026-01-01T12:00:00Z',
    updated_at  => '2026-01-01T12:00:00Z',
    storage     => '2026.json',