Add ARM lease for Microsoft.Offers Offers with 120-day duration

Agent-Logs-Url: https://github.com/Azure/azure-rest-api-specs/sessions/009fd112-0335-481a-969e-5c04d2470f4c

Co-authored-by: tejaswiMinnu <14865963+tejaswiMinnu@users.noreply.github.com>

Author: Copilot

.github/arm-leases/offers/Microsoft.Offers/Offers/lease.yaml

@@ -0,0 +1,5 @@
+lease:
+  resource-provider: Microsoft.Offers
+  startdate: "2026-05-07"
+  duration: P120D
+  reviewer: "@tejaswiMinnu"