Art style: Modern Flat Illustration.
A birthday cake with two glowing candles shaped like '7' and '3'. Next to it, a cold, grey silhouette of the IRS building. A stream of gold coins is being pulled away from the cake toward the building by an invisible force. The lighting is chilly and dim. The composition is a medium shot. Colors are grey, pale yellow, and dull gold.
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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 Flat Illustration" style. Match the lighting grammar, material response, colour science, level of realism / stylisation, line weight, and shading model typical of "Modern Flat Illustration". 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 Flat Illustration" idiom, not in any other medium.
