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/views/settings/api_keys/created.html.erb

@@ -91,4 +91,4 @@
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     </div>
   </div>
-<% end %>
+<% end %>

app/views/settings/api_keys/created.turbo_stream.erb

@@ -99,4 +99,4 @@
       <% end %>
     </div>
   </div>
-<% end %>
+<% end %>

app/views/settings/api_keys/new.html.erb

@@ -57,4 +57,4 @@
       ) %>
     </div>
   <% end %>
-<% end %>
+<% end %>

app/views/settings/api_keys/show.html.erb

@@ -189,4 +189,4 @@
       </div>
     </div>
   <% end %>
-<% end %>
+<% end %>