[i-adj 〜い → 〜く] + は + ない [i-adj 〜い → 〜く] + は + ある
くは puts the contrastive は between an い-adjective in its く-form and ない: たかく高くはない, "it isn't expensive, as such". The は marks the denial as limited to that one quality, and the sentence usually goes on with a but.
The polite forms are くはないです and くはありません, and the past is くはなかった.
These go beyond the negative.
With ある the sentence grants the quality, then takes something back with が or けど. It belongs to writing and careful speech.
A な-adjective or a noun takes では in the same place: しずか静かではない, しずか静かではある. In conversation that becomes じゃない.