Add cost-basis and gains educational guide for ZEC#1774
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Adds a new Use Cases guide explaining cost-basis and capital gains concepts for ZEC holders.
This fills a gap: the wiki covers memos, viewing keys, and record-keeping, but not the cost-basis and gains concepts a holder needs when working out the tax side. It complements the existing "Keeping Records With Shielded ZEC" guide rather than duplicating it: that guide covers the how-to of memos and viewing keys, while this one explains the concepts (cost-basis, proceeds, FIFO/LIFO/average, holding period) and the Zcash-specific challenge that shielded transactions keep price data off-chain, so users must record it themselves.
It is written as education, not tax advice, with a clear disclaimer, and cross-links to the existing memos, viewing keys, transactions, and record-keeping pages.