Explain and implement a higher-order function in Kotlin

This tests your practical understanding of Kotlin's functional features, specifically functions as first-class citizens. A great answer first defines a higher-order function (takes/returns functions), then implements `filterAndTransform` with the correct function type signatures like `(Int) -> Boolean`. Finally, show an idiomatic call. A common red flag is getting the function type syntax wrong or providing a vague definition that misses the core concept of passing functions as values.