**The accountant wore a business suit and tie, with soft, even lighting from a window highlighting his calm and focused expression, neatly trimmed hair and beard, ironed shirt, plain white wall, calculator, sitting upright with hands folded on desk, clear and sharp image clarity, and a head and shoulders crop and framing.** - Upscaled by <@1093519254432780439> (fast)
The accountant wore a business suit and tie, with soft, even lighting from a window highlighting his calm and focused expression, neatly trimmed hair and beard, ironed shirt, plain white wall, calculator, sitting upright with hands folded on desk, clear and sharp image clarity, and a head and shoulders crop and framing.