[FIX] tools: fiscal year of 30/12 is taken as 31

To reproduce:
- Put your fiscal year to the 30th of December (yes it's unlikely)
- Create an asset
- Compute depreciations
=> they are created for the 31th of December

It comes from the `get_fiscal_year` in `date_utils` which considers it as the case of the 28th of February

opw-3704466

closes odoo/odoo#153528

X-original-commit: cd0bb178441790e7e33c0d1c01b7ade82d4ab8c0
Signed-off-by: Florian Gilbert (flg) <flg@odoo.com>

odoo/tools/date_utils.py

@@ -65,7 +65,7 @@ def get_fiscal_year(date, day=31, month=12):
 
     def fix_day(year, month, day):
         max_day = calendar.monthrange(year, month)[1]
-        if (month == 2 and day in (28, max_day)) or (month != 2 and day in (30, max_day)):
+        if month == 2 and day in (28, max_day):
             return max_day
         return min(day, max_day)