Separate exclude and one-time transaction handling (#2400)

* Separate exclude and one-time transaction handling

- Split transaction "exclude" and "one-time" toggles into separate controls in transaction detail view
- Updated Transaction::Search to show excluded transactions with grayed-out styling instead of filtering them out
- Modified IncomeStatement calculations to exclude both excluded and one_time transactions from totals
- Added migration to convert existing excluded transactions to also be one_time for backward compatibility
- Updated transaction list view to show asterisk for one_time transactions and gray out excluded ones
- Added controller support for kind parameter in transaction updates

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>

* Fix linting issues

- Remove trailing whitespace from migration
- Fix ERB formatting throughout templates

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>

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Co-authored-by: Claude <noreply@anthropic.com>

app/models/income_statement/category_stats.rb

@@ -48,6 +48,7 @@ class IncomeStatement::CategoryStats
           )
           WHERE a.family_id = :family_id
             AND t.kind NOT IN ('funds_movement', 'one_time', 'cc_payment')
+            AND ae.excluded = false
           GROUP BY c.id, period, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END
         )
         SELECT