### Bug description

Collapsed callouts when rendered use an invalid/inaccessible pattern where the ARIA attribute `aria-expanded="false"` is invalid [link to [axe DevTools issue found](https://axe.deque.com/issues/1b566527-127f-4660-acb1-4a7e61e0a018) when attached qmd is rendered].

From discussion with @gtritchie, they should use the disclosure pattern and be buttons:
> Yes, disclosures should be buttons. Currently this is just a `<div>` with no role, which is what Axe is flagging.
The pattern to implement is this: https://www.w3.org/WAI/ARIA/apg/patterns/disclosure/
These also need to be keyboard operable. You can't tab to them. Buttons should operate with both spacebar and enter key.

I can't seem to attach the actual qmd, so here it is in a gist
[collapsed-callout.qmd](https://gist.github.com/batpigandme/481fa863efc13ac705d29a1ddd96d5c5)

Quarto check output
```
[✓] Checking Quarto installation......OK
      Version: 1.2.475
      Path: /Applications/quarto/bin

[✓] Checking basic markdown render....OK

[✓] Checking Python 3 installation....OK
      Version: 3.8.11 (Conda)
      Path: /opt/homebrew/Caskroom/miniconda/base/bin/python
      Jupyter: 4.10.0
      Kernels: python3

(|) Checking Jupyter engine render....Unable to load extension: pydevd_plugins.extensions.types.pydevd_plugin_pandas_types
Unable to load extension: pydevd_plugins.extensions.types.pydevd_plugin_pandas_types
[✓] Checking Jupyter engine render....OK

[✓] Checking R installation...........OK
      Version: 4.2.2
      Path: /Library/Frameworks/R.framework/Versions/4.2-arm64/Resources
      LibPaths:
        - /Users/maraaverick/Library/R/arm64/4.2/library
        - /Library/Frameworks/R.framework/Versions/4.2-arm64/Resources/library
      rmarkdown: 2.20.1

[✓] Checking Knitr engine render......OK
```
OS independent



### Checklist

- [X] Please include a minimal, fully reproducible example in a single .qmd file? Please provide the whole file rather than the snippet you believe is causing the issue.
- [X] Please [format your issue](https://quarto.org/bug-reports.html#formatting-make-githubs-markdown-work-for-us) so it is easier for us to read the bug report.
- [ ] Please document the RStudio IDE version you're running (if applicable), by providing the value displayed in the "About RStudio" main menu dialog?
- [ ] Please document the operating system you're running. If on Linux, please provide the specific distribution.
- [X] Please provide the output of `quarto check` so we know which version of quarto and its dependencies you're running.
cscheid
2023-03-23T15:33:38Z
batpigandme
bug accessibility early-in-release
v1.4
open
Collapsed callouts using invalid ARIA attribute (a11y issue)
https://github.com/quarto-dev/quarto-cli/issues/4934