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>

---------

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

app/models/transaction/search.rb

@@ -14,7 +14,6 @@ class Transaction::Search
   attribute :merchants, array: true
   attribute :tags, array: true
   attribute :active_accounts_only, :boolean, default: true
-  attribute :excluded_transactions, :boolean, default: false
 
   attr_reader :family
 
@@ -29,7 +28,6 @@ class Transaction::Search
       query = family.transactions
 
       query = apply_active_accounts_filter(query, active_accounts_only)
-      query = apply_excluded_transactions_filter(query, excluded_transactions)
       query = apply_category_filter(query, categories)
       query = apply_type_filter(query, types)
       query = apply_merchant_filter(query, merchants)
@@ -89,13 +87,6 @@ class Transaction::Search
       end
     end
 
-    def apply_excluded_transactions_filter(query, excluded_transactions_filter)
-      unless excluded_transactions_filter
-        query.where(entries: { excluded: false })
-      else
-        query
-      end
-    end
 
     def apply_category_filter(query, categories)
       return query unless categories.present?