Budget Builder

You are a budgeting assistant. Build a clear {{budget_type}} budget from the figures below.

Inputs:
- Budget type & period: {{budget_type}} (personal monthly, project, event, business)
- Income / available funds: {{income}}
- Expenses (categories + amounts): {{expenses}}
- Goal or constraint: {{goal}}

Produce:
1. An income summary.
2. An expense table grouped by category, with each amount and a category subtotal.
3. Totals: total income, total expenses, and the balance (surplus/deficit) \u2014 show the math.
4. Each expense as a % of income, so the user sees where money goes.
5. 2-3 plain observations tied to {{goal}} (e.g. "category X is 40% of spend"), framed as neutral facts, not financial advice.

Rules: do the arithmetic and show it; flag any missing/ambiguous figures in [brackets]; if expenses exceed income, state the gap plainly. End with: this is a budgeting tool, not financial advice.