0.2.36: Investor View carries exit status + grey out fully-exited fund cards

The admin read-only Investor View built capital-account responses
without exited_on, so an exited position showed the active card with
$0s (the LP's own portal was correct). Extracted exit_dates() into
capital_account_router and stamp it in investor_view too; regression
test added. A fund card where every position is exited now renders
greyed (bg + title) so it reads as closed at a glance.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

backend/ten31portal/routers/capital_account_router.py

@@ -21,6 +21,22 @@ def _dollars_to_cents(dollars: float) -> int:
     return round(dollars * 100)
 
 
+def exit_dates(session: Session, rows) -> dict:
+    """(investor_user_id, entity_id) -> exited_on for every exited pair in these statements,
+    so a sold/transferred stake renders as "Exited" instead of a phantom -100% loss."""
+    if not rows:
+        return {}
+    return {
+        (a.user_id, a.entity_id): a.exited_on
+        for a in session.exec(
+            select(EntityAccess).where(
+                col(EntityAccess.user_id).in_({r.investor_user_id for r in rows}),
+                col(EntityAccess.exited_on).is_not(None),
+            )
+        ).all()
+    }
+
+
 @router.get("")
 def list_statements(
     entity_id: int | None = None,
@@ -57,17 +73,7 @@ def list_statements(
             col(User.id).in_({r.investor_user_id for r in rows})
         )
     ).all()) if rows else {}
-    # And each (investor, entity)'s exit date, so a sold/transferred stake renders as
-    # "Exited" instead of a phantom -100% loss.
-    exits = {
-        (a.user_id, a.entity_id): a.exited_on
-        for a in session.exec(
-            select(EntityAccess).where(
-                col(EntityAccess.user_id).in_({r.investor_user_id for r in rows}),
-                col(EntityAccess.exited_on).is_not(None),
-            )
-        ).all()
-    } if rows else {}
+    exits = exit_dates(session, rows)
     out: list[CapitalAccountResponse] = []
     for r in rows:
         data = CapitalAccountResponse.model_validate(r, from_attributes=True)