Art style: Modern 2D Animation.
A creative split-screen composition. The left side depicts a grey, rainy urban street with a large red 'High Tax' sign. The right side shows a bright, tropical coastline with palm trees and a gold 'Zero Tax' sign. A man stands at the dividing line, looking toward the sunny side. The palette features moody greys and vibrant teals and golds.
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FINAL STYLE ENFORCEMENT (this is the authoritative rendering directive — it overrides any style wording elsewhere in the prompt):
Render this image entirely in "Modern 2D Animation" style. Match the lighting grammar, material response, colour science, level of realism / stylisation, line weight, and shading model typical of "Modern 2D Animation". Keep the subject, composition, camera angle, lighting direction, and colour palette from the description above — but EVERY surface, skin, fabric, material, and environmental element must be rendered in the "Modern 2D Animation" idiom, not in any other medium.
