Used np.divide with out and where parameters

[SonaliBedge]

Fixes issue #4888 (Used np.divide NumPy function with out and where parameters to solve invalid value encountered when dividing employment_income by total_earnings in marginal tax rate calculation.)

[MaxGhenis]

Thanks @SonaliBedge! Could you please:

1. Connect this to an issue. If it's not connected to one, please create the issue where you describe the problem (we always tie PRs to issues).
2. Remove the commented code
3. Populate changelog_entry.yaml (see other PRs)
4. Run make format
5. File an issue to change all mask operations for avoiding divide-by-zeros to np.divide using this approach, as it's more concise, readable, and performant

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 99.04%. Comparing base (cb92a56) to head (26ba5f3).
Report is 369 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #5501      +/-   ##
==========================================
- Coverage   99.12%   99.04%   -0.08%     
==========================================
  Files        2592     2678      +86     
  Lines       37707    38807    +1100     
  Branches      162      168       +6     
==========================================
+ Hits        37378    38438    +1060     
- Misses        297      335      +38     
- Partials       32       34       +2     

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[SonaliBedge]

Thanks @SonaliBedge! Could you please:

1. Connect this to an issue. If it's not connected to one, please create the issue where you describe the problem (we always tie PRs to issues).
2. Remove the commented code
3. Populate changelog_entry.yaml (see other PRs)
4. Run make format
5. File an issue to change all mask operations for avoiding divide-by-zeros to np.divide using this approach, as it's more concise, readable, and performant

Thank you, Max, for your comments. I will make all the above changes. This is my first Policy Engine PR, and I wasn’t fully familiar with the process, which is why I didn’t remove the commented code.

[MaxGhenis]

Populate changelog_entry.yaml not changelog.yaml