@burdenoff/microfe-brainyrich 2026.828.1 → 2026.830.1

package/dist/brainyrich/pages/TaxPage.js.map

@@ -1 +1 @@
-{"version":3,"file":"TaxPage.js","names":[],"sources":["../../../src/brainyrich/pages/TaxPage.tsx"],"sourcesContent":["import { useMemo, useState } from 'react';\nimport {\n  Badge,\n  Button,\n  Card,\n  CardContent,\n  CardDescription,\n  CardHeader,\n  CardTitle,\n  Dialog,\n  DialogClose,\n  DialogContent,\n  DialogDescription,\n  DialogFooter,\n  DialogHeader,\n  DialogTitle,\n  DropdownMenu,\n  DropdownMenuContent,\n  DropdownMenuItem,\n  DropdownMenuLabel,\n  DropdownMenuSeparator,\n  DropdownMenuTrigger,\n  Input,\n  Label,\n  Select,\n  SelectContent,\n  SelectItem,\n  SelectTrigger,\n  SelectValue,\n  Table,\n  TableBody,\n  TableCell,\n  TableHead,\n  TableHeader,\n  TableRow,\n  Tabs,\n  TabsContent,\n  TabsList,\n  TabsTrigger,\n  Textarea,\n} from '@burdenoff/fe-libs/ui';\nimport {\n  ArrowDownRight,\n  ArrowUpRight,\n  Check,\n  Coins,\n  Landmark,\n  MoreHorizontal,\n  Receipt,\n  ReceiptText,\n  Scissors,\n  ShieldCheck,\n  Sparkles,\n  TrendingDown,\n  TrendingUp,\n  X,\n} from 'lucide-react';\nimport {\n  usePagedInsights,\n  useAllTransactions,\n  useAllAccounts,\n  usePortfolios,\n  useHoldings,\n  useCreateInsight,\n  useAcknowledgeInsight,\n  useDismissInsight,\n  useResolveInsight,\n} from '../hooks/useBrainyRichApi';\nimport {\n  LoadMore,\n  ConfirmDialog,\n  DonutChart,\n  MiniAreaChart,\n  ProgressRing,\n  LifecycleStepper,\n  StatTile,\n  GlassCard,\n  FadeIn,\n  type DonutDatum,\n  type VizTone,\n} from '../components';\nimport type {\n  BraAccount,\n  BraAssetClass,\n  BraHolding,\n  BraInsight,\n  BraInsightSeverity,\n} from '../types/bra';\nimport {\n  SectionShell,\n  AllocationBars,\n  EmptyState,\n  LoadingState,\n  ErrorState,\n  formatMoney,\n  formatDate,\n  statusBadgeVariant,\n  deltaToneClass,\n} from './_shared';\n\n// ============================================================================\n// Domain helpers (derived from the SDL, never fabricated data)\n// ============================================================================\n\nconst SEVERITIES: BraInsightSeverity[] = ['INFO', 'LOW', 'MEDIUM', 'HIGH', 'CRITICAL'];\n\n/** Turn an UPPER_SNAKE enum member into a readable label. */\nfunction humanize(value: string): string {\n  return value\n    .toLowerCase()\n    .split('_')\n    .map((w) => w.charAt(0).toUpperCase() + w.slice(1))\n    .join(' ');\n}\n\n/** Unrealized P/L for a holding = server market value − cost basis. */\nfunction unrealized(h: BraHolding): number {\n  return h.marketValue - h.costBasis;\n}\n\n/** Severity → semantic viz tone (color is never the only signal). */\nfunction severityTone(sev: BraInsightSeverity): VizTone {\n  switch (sev) {\n    case 'CRITICAL':\n      return 'error';\n    case 'HIGH':\n      return 'warning';\n    case 'MEDIUM':\n      return 'info';\n    case 'LOW':\n      return 'teal';\n    default:\n      return 'neutral';\n  }\n}\n\n/** A real holding sitting at an unrealized loss — a tax-loss-harvest candidate. */\ninterface HarvestCandidate {\n  holding: BraHolding;\n  accountId: string;\n  accountName: string;\n  loss: number; // negative\n}\n\n// ============================================================================\n// Page\n// ============================================================================\n\ninterface InsightFormState {\n  title: string;\n  detail: string;\n  severity: BraInsightSeverity;\n  /** Encoded as `${subjectType}:${id}` from the subject picker. */\n  subject: string;\n}\n\nconst EMPTY_INSIGHT_FORM: InsightFormState = {\n  title: '',\n  detail: '',\n  severity: 'MEDIUM',\n  subject: '',\n};\n\nexport function TaxPage() {\n  // Insights are a *Connection — paginate with LoadMore. Tax-opportunity\n  // insights are client-filtered (the list query has no `type` argument).\n  const {\n    items: insights,\n    hasMore: insightsHasMore,\n    loadMore: loadMoreInsights,\n    isLoading: insightsLoading,\n    isFetchingNextPage: insightsFetchingMore,\n    isError: insightsError,\n    refetch: refetchInsights,\n  } = usePagedInsights();\n\n  // Realized activity + income aggregated over the FULL transaction set\n  // (not a truncated first page) via the fetch-all helper.\n  const {\n    data: transactions,\n    isLoading: txLoading,\n    isError: txError,\n    refetch: refetchTransactions,\n  } = useAllTransactions();\n\n  // ALL accounts (with holdings) — drives the portfolio-wide unrealized total.\n  const { data: accounts, isLoading: accountsLoading } = useAllAccounts();\n  const { data: portfolios } = usePortfolios();\n\n  const createInsight = useCreateInsight();\n  const acknowledgeInsight = useAcknowledgeInsight();\n  const dismissInsight = useDismissInsight();\n  const resolveInsight = useResolveInsight();\n\n  const [createOpen, setCreateOpen] = useState(false);\n  const [form, setForm] = useState<InsightFormState>(EMPTY_INSIGHT_FORM);\n  const [formError, setFormError] = useState<string | null>(null);\n  const [dismissTarget, setDismissTarget] = useState<BraInsight | null>(null);\n\n  // ---- Tax-opportunity insights (client-filtered — the list hook has no type arg) ----\n  const taxInsights = useMemo(\n    () => insights.filter((i) => i.type === 'TAX_OPPORTUNITY'),\n    [insights]\n  );\n  const openTax = useMemo(() => taxInsights.filter((i) => i.status === 'OPEN'), [taxInsights]);\n\n  // Open-tax severity mix drives the signal donut (real counts, no fabrication).\n  const severityMix = useMemo<DonutDatum[]>(() => {\n    const order: BraInsightSeverity[] = ['CRITICAL', 'HIGH', 'MEDIUM', 'LOW', 'INFO'];\n    return order\n      .map((sev) => ({\n        label: humanize(sev),\n        value: openTax.filter((i) => i.severity === sev).length,\n        tone: severityTone(sev),\n      }))\n      .filter((d) => d.value > 0);\n  }, [openTax]);\n\n  // ---- Realized activity partitioned from real transactions ----\n  const sells = useMemo(() => transactions.filter((t) => t.type === 'SELL'), [transactions]);\n  const income = useMemo(\n    () => transactions.filter((t) => t.type === 'DIVIDEND' || t.type === 'INTEREST'),\n    [transactions]\n  );\n  const realizedProceeds = sells.reduce((sum, t) => sum + t.amount, 0);\n  const investmentIncome = income.reduce((sum, t) => sum + t.amount, 0);\n  const moneyCurrency = sells[0]?.currency ?? income[0]?.currency ?? 'USD';\n\n  // Cumulative realized-proceeds series over trade dates (spark + area chart).\n  const proceedsSeries = useMemo(() => {\n    const sorted = [...sells].sort(\n      (a, b) => new Date(a.tradeDate).getTime() - new Date(b.tradeDate).getTime()\n    );\n    return sorted.reduce<{ x: string; y: number }[]>((acc, t) => {\n      const prev = acc.length > 0 ? acc[acc.length - 1].y : 0;\n      acc.push({ x: formatDate(t.tradeDate), y: prev + t.amount });\n      return acc;\n    }, []);\n  }, [sells]);\n  const proceedsSpark = proceedsSeries.map((p) => p.y);\n\n  // ---- Portfolio-wide unrealized P/L across EVERY account's holdings ----\n  const totalUnrealizedAll = useMemo(\n    () => accounts.reduce((sum, a) => sum + a.holdings.reduce((s, h) => s + unrealized(h), 0), 0),\n    [accounts]\n  );\n  const unrealizedCurrency = accounts[0]?.currency ?? moneyCurrency;\n\n  // ---- Tax-loss-harvest candidates: every holding at an unrealized loss ----\n  const harvestCandidates = useMemo<HarvestCandidate[]>(\n    () =>\n      accounts\n        .flatMap((a) =>\n          a.holdings\n            .filter((h) => unrealized(h) < 0)\n            .map((h) => ({\n              holding: h,\n              accountId: a.id,\n              accountName: a.name,\n              loss: unrealized(h),\n            }))\n        )\n        .sort((a, b) => a.loss - b.loss),\n    [accounts]\n  );\n  const harvestableLoss = harvestCandidates.reduce((sum, c) => sum + c.loss, 0);\n  const harvestCurrency = harvestCandidates[0]?.holding.currency ?? unrealizedCurrency;\n\n  const canCreate = accounts.length > 0 || portfolios.length > 0;\n\n  function openCreate() {\n    setForm(EMPTY_INSIGHT_FORM);\n    setFormError(null);\n    setCreateOpen(true);\n  }\n\n  /** Flag a rebalance/harvest proposal against the candidate's real account. */\n  function startProposal(c: HarvestCandidate) {\n    setForm({\n      title: `Harvest ${c.holding.symbol} loss`,\n      detail: `Tax-loss-harvest candidate: ${c.holding.symbol} is sitting at an unrealized loss of ${formatMoney(\n        c.loss,\n        c.holding.currency\n      )}. Create a rebalance proposal to realize the loss while holding the target allocation.`,\n      severity: 'MEDIUM',\n      subject: `account:${c.accountId}`,\n    });\n    setFormError(null);\n    setCreateOpen(true);\n  }\n\n  function submitCreate() {\n    const title = form.title.trim();\n    if (!title) {\n      setFormError('A title is required.');\n      return;\n    }\n    if (!form.subject) {\n      setFormError('Select the account or portfolio this opportunity applies to.');\n      return;\n    }\n    const [subjectType, subjectId] = form.subject.split(':');\n    if (!subjectType || !subjectId) {\n      setFormError('Select a valid subject.');\n      return;\n    }\n    createInsight.mutate(\n      {\n        type: 'TAX_OPPORTUNITY',\n        severity: form.severity,\n        title,\n        detail: form.detail.trim() || null,\n        subjectId,\n        subjectType,\n      },\n      {\n        onSuccess: () => {\n          setCreateOpen(false);\n          setForm(EMPTY_INSIGHT_FORM);\n        },\n        onError: (err: unknown) => {\n          setFormError(err instanceof Error ? err.message : 'Could not create the tax insight.');\n        },\n      }\n    );\n  }\n\n  const insightPending =\n    acknowledgeInsight.isPending || dismissInsight.isPending || resolveInsight.isPending;\n\n  return (\n    <SectionShell\n      title=\"Tax Center\"\n      description=\"Act on tax-opportunity insights and review unrealized and realized gains — all from your live portfolio data.\"\n      badges={[`${openTax.length} open opportunit${openTax.length === 1 ? 'y' : 'ies'}`]}\n      actionLabel=\"New tax insight\"\n      onAction={openCreate}\n    >\n      {/* ---------------- Premium KPI band ---------------- */}\n      <FadeIn>\n        <div className=\"grid grid-cols-1 gap-4 sm:grid-cols-2 lg:grid-cols-3 xl:grid-cols-5\">\n          <StatTile\n            label=\"Open opportunities\"\n            value={String(openTax.length)}\n            icon={<Sparkles className=\"size-4\" aria-hidden=\"true\" />}\n            glow\n          />\n          <StatTile\n            label=\"Realized proceeds\"\n            value={formatMoney(realizedProceeds, moneyCurrency)}\n            icon={<Landmark className=\"size-4\" aria-hidden=\"true\" />}\n            spark={proceedsSpark.length > 1 ? proceedsSpark : undefined}\n            sparkTone=\"brand\"\n          />\n          <StatTile\n            label=\"Investment income\"\n            value={formatMoney(investmentIncome, moneyCurrency)}\n            icon={<Coins className=\"size-4\" aria-hidden=\"true\" />}\n          />\n          <StatTile\n            label=\"Harvestable loss\"\n            value={accountsLoading ? '—' : formatMoney(harvestableLoss, harvestCurrency)}\n            icon={<Scissors className=\"size-4\" aria-hidden=\"true\" />}\n          />\n          <StatTile\n            label=\"Unrealized P/L\"\n            value={accountsLoading ? '—' : formatMoney(totalUnrealizedAll, unrealizedCurrency)}\n            deltaTone={totalUnrealizedAll >= 0 ? 'positive' : 'negative'}\n            icon={\n              totalUnrealizedAll >= 0 ? (\n                <TrendingUp className=\"size-4\" aria-hidden=\"true\" />\n              ) : (\n                <TrendingDown className=\"size-4\" aria-hidden=\"true\" />\n              )\n            }\n          />\n        </div>\n      </FadeIn>\n\n      <Tabs defaultValue=\"opportunities\" className=\"space-y-4\">\n        <TabsList className=\"grid w-full grid-cols-2 sm:grid-cols-4\">\n          <TabsTrigger value=\"opportunities\">Opportunities</TabsTrigger>\n          <TabsTrigger value=\"harvest\">Harvest</TabsTrigger>\n          <TabsTrigger value=\"unrealized\">Unrealized</TabsTrigger>\n          <TabsTrigger value=\"realized\">Realized</TabsTrigger>\n        </TabsList>\n\n        {/* ---------------- Tax opportunities ---------------- */}\n        <TabsContent value=\"opportunities\">\n          <div className=\"grid gap-4 lg:grid-cols-3\">\n            <Card className=\"lg:col-span-2\">\n              <CardHeader>\n                <CardTitle className=\"flex items-center gap-2\">\n                  <Sparkles className=\"h-5 w-5\" aria-hidden=\"true\" />\n                  Tax-opportunity insights\n                </CardTitle>\n                <CardDescription>\n                  Tax-loss harvesting and other tax signals detected across your accounts and\n                  portfolios.\n                </CardDescription>\n              </CardHeader>\n              <CardContent>\n                {insightsLoading ? (\n                  <LoadingState />\n                ) : insightsError ? (\n                  <ErrorState onRetry={() => refetchInsights()} />\n                ) : taxInsights.length === 0 ? (\n                  <EmptyState\n                    icon={<Receipt className=\"size-6\" aria-hidden=\"true\" />}\n                    title=\"No tax opportunities yet\"\n                    description=\"Tax-opportunity insights appear here as the backend generates them from your holdings. You can also flag one manually.\"\n                    action={\n                      canCreate ? (\n                        <Button size=\"sm\" onClick={openCreate}>\n                          <Sparkles className=\"size-4\" aria-hidden=\"true\" />\n                          New tax insight\n                        </Button>\n                      ) : undefined\n                    }\n                  />\n                ) : (\n                  <div className=\"space-y-3\">\n                    {taxInsights.map((insight, i) => (\n                      <FadeIn key={insight.id} index={i}>\n                        <TaxInsightRow\n                          insight={insight}\n                          actionPending={insightPending}\n                          onAcknowledge={() => acknowledgeInsight.mutate(insight.id)}\n                          onResolve={() => resolveInsight.mutate(insight.id)}\n                          onDismiss={() => setDismissTarget(insight)}\n                        />\n                      </FadeIn>\n                    ))}\n                    <LoadMore\n                      hasMore={insightsHasMore}\n                      onClick={loadMoreInsights}\n                      loading={insightsFetchingMore}\n                      label=\"Load more insights\"\n                    />\n                  </div>\n                )}\n              </CardContent>\n            </Card>\n\n            {/* Signal mix + TLH lifecycle */}\n            <div className=\"space-y-4\">\n              <GlassCard glow>\n                <div className=\"space-y-1\">\n                  <p className=\"text-sm font-semibold text-text-primary\">Open-signal mix</p>\n                  <p className=\"text-xs text-text-secondary\">\n                    Live tax opportunities grouped by severity.\n                  </p>\n                </div>\n                <div className=\"mt-4\">\n                  {severityMix.length === 0 ? (\n                    <p className=\"py-6 text-center text-sm text-text-secondary\">\n                      No open opportunities.\n                    </p>\n                  ) : (\n                    <DonutChart\n                      data={severityMix}\n                      centerValue={String(openTax.length)}\n                      centerLabel=\"open\"\n                      valueFormatter={(v) => `${v} signal${v === 1 ? '' : 's'}`}\n                    />\n                  )}\n                </div>\n              </GlassCard>\n\n              <GlassCard>\n                <p className=\"text-sm font-semibold text-text-primary\">Harvesting workflow</p>\n                <p className=\"mb-4 mt-1 text-xs text-text-secondary\">\n                  How a loss becomes a realized tax benefit.\n                </p>\n                <LifecycleStepper\n                  steps={['Detect', 'Review', 'Proposal', 'Execute']}\n                  current=\"Review\"\n                />\n              </GlassCard>\n            </div>\n          </div>\n        </TabsContent>\n\n        {/* ---------------- Harvest candidates ---------------- */}\n        <TabsContent value=\"harvest\">\n          <HarvestCandidatesTab\n            candidates={harvestCandidates}\n            harvestableLoss={harvestableLoss}\n            currency={harvestCurrency}\n            loading={accountsLoading}\n            canCreate={canCreate}\n            onCreateProposal={startProposal}\n          />\n        </TabsContent>\n\n        {/* ---------------- Unrealized gains ---------------- */}\n        <TabsContent value=\"unrealized\">\n          <UnrealizedGainsTab accounts={accounts} />\n        </TabsContent>\n\n        {/* ---------------- Realized activity ---------------- */}\n        <TabsContent value=\"realized\">\n          <Card>\n            <CardHeader>\n              <CardTitle className=\"flex items-center gap-2\">\n                <ReceiptText className=\"h-5 w-5\" aria-hidden=\"true\" />\n                Realized activity\n              </CardTitle>\n              <CardDescription>\n                Realized sales, dividends and interest — the taxable events recorded on your\n                accounts.\n              </CardDescription>\n            </CardHeader>\n            <CardContent className=\"space-y-6\">\n              {txLoading ? (\n                <LoadingState />\n              ) : txError ? (\n                <ErrorState onRetry={() => refetchTransactions()} />\n              ) : sells.length === 0 && income.length === 0 ? (\n                <EmptyState\n                  icon={<ReceiptText className=\"size-6\" aria-hidden=\"true\" />}\n                  title=\"No taxable activity recorded\"\n                  description=\"Sales, dividends and interest show up here once transactions are recorded against your accounts.\"\n                />\n              ) : (\n                <>\n                  {proceedsSeries.length > 1 ? (\n                    <div className=\"rounded-xl border border-border-subtle bg-bg-surface p-4\">\n                      <p className=\"text-sm font-semibold text-text-primary\">\n                        Cumulative realized proceeds\n                      </p>\n                      <p className=\"mb-3 text-xs text-text-secondary\">\n                        Running total of sale proceeds over trade dates.\n                      </p>\n                      <MiniAreaChart\n                        data={proceedsSeries}\n                        tone=\"brand\"\n                        valueFormatter={(v) => formatMoney(v, moneyCurrency)}\n                      />\n                    </div>\n                  ) : null}\n\n                  {/* Realized sales */}\n                  <div className=\"space-y-2\">\n                    <div className=\"flex items-center gap-2\">\n                      <Landmark className=\"size-4 text-text-secondary\" aria-hidden=\"true\" />\n                      <h3 className=\"text-sm font-semibold text-text-primary\">Realized sales</h3>\n                      <Badge variant=\"secondary\">{sells.length}</Badge>\n                    </div>\n                    {sells.length === 0 ? (\n                      <p className=\"text-sm text-text-secondary\">No sales recorded.</p>\n                    ) : (\n                      <div className=\"overflow-x-auto\">\n                        <Table>\n                          <TableHeader>\n                            <TableRow>\n                              <TableHead>Symbol</TableHead>\n                              <TableHead className=\"text-right\">Quantity</TableHead>\n                              <TableHead className=\"text-right\">Price</TableHead>\n                              <TableHead className=\"text-right\">Proceeds</TableHead>\n                              <TableHead>Trade date</TableHead>\n                            </TableRow>\n                          </TableHeader>\n                          <TableBody>\n                            {sells.map((t) => (\n                              <TableRow key={t.id}>\n                                <TableCell className=\"font-medium text-text-primary\">\n                                  {t.symbol ?? '—'}\n                                </TableCell>\n                                <TableCell className=\"text-right text-text-secondary\">\n                                  {t.quantity}\n                                </TableCell>\n                                <TableCell className=\"text-right text-text-secondary\">\n                                  {formatMoney(t.price, t.currency)}\n                                </TableCell>\n                                <TableCell className=\"text-right font-medium text-text-primary\">\n                                  {formatMoney(t.amount, t.currency)}\n                                </TableCell>\n                                <TableCell className=\"text-text-secondary\">\n                                  {formatDate(t.tradeDate)}\n                                </TableCell>\n                              </TableRow>\n                            ))}\n                          </TableBody>\n                        </Table>\n                      </div>\n                    )}\n                  </div>\n\n                  {/* Investment income */}\n                  <div className=\"space-y-2\">\n                    <div className=\"flex items-center gap-2\">\n                      <Coins className=\"size-4 text-text-secondary\" aria-hidden=\"true\" />\n                      <h3 className=\"text-sm font-semibold text-text-primary\">\n                        Dividends &amp; interest\n                      </h3>\n                      <Badge variant=\"secondary\">{income.length}</Badge>\n                    </div>\n                    {income.length === 0 ? (\n                      <p className=\"text-sm text-text-secondary\">No income recorded.</p>\n                    ) : (\n                      <div className=\"overflow-x-auto\">\n                        <Table>\n                          <TableHeader>\n                            <TableRow>\n                              <TableHead>Type</TableHead>\n                              <TableHead>Symbol</TableHead>\n                              <TableHead className=\"text-right\">Amount</TableHead>\n                              <TableHead>Trade date</TableHead>\n                            </TableRow>\n                          </TableHeader>\n                          <TableBody>\n                            {income.map((t) => (\n                              <TableRow key={t.id}>\n                                <TableCell>\n                                  <Badge variant=\"outline\">{humanize(t.type)}</Badge>\n                                </TableCell>\n                                <TableCell className=\"text-text-secondary\">\n                                  {t.symbol ?? '—'}\n                                </TableCell>\n                                <TableCell className=\"text-right font-medium text-status-success-text\">\n                                  {formatMoney(t.amount, t.currency)}\n                                </TableCell>\n                                <TableCell className=\"text-text-secondary\">\n                                  {formatDate(t.tradeDate)}\n                                </TableCell>\n                              </TableRow>\n                            ))}\n                          </TableBody>\n                        </Table>\n                      </div>\n                    )}\n                  </div>\n                </>\n              )}\n            </CardContent>\n          </Card>\n        </TabsContent>\n      </Tabs>\n\n      {/* ---------------- Create tax insight dialog ---------------- */}\n      <Dialog\n        open={createOpen}\n        onOpenChange={(open) => {\n          setCreateOpen(open);\n          if (!open) setFormError(null);\n        }}\n      >\n        <DialogContent className=\"max-h-[90vh] overflow-y-auto sm:max-w-lg\">\n          <DialogHeader>\n            <DialogTitle>New tax insight</DialogTitle>\n            <DialogDescription>\n              Flag a tax opportunity against one of your accounts or portfolios.\n            </DialogDescription>\n          </DialogHeader>\n\n          {!canCreate ? (\n            <EmptyState\n              title=\"No subject available\"\n              description=\"Create an account or portfolio first, then flag a tax opportunity against it.\"\n            />\n          ) : (\n            <div className=\"space-y-4 py-2\">\n              <div className=\"space-y-2\">\n                <Label htmlFor=\"tax-title\">Title</Label>\n                <Input\n                  id=\"tax-title\"\n                  value={form.title}\n                  onChange={(e) => setForm((f) => ({ ...f, title: e.target.value }))}\n                  placeholder=\"e.g. Harvest losses in tech holdings\"\n                />\n              </div>\n\n              <div className=\"grid gap-4 sm:grid-cols-2\">\n                <div className=\"space-y-2\">\n                  <Label htmlFor=\"tax-severity\">Severity</Label>\n                  <Select\n                    value={form.severity}\n                    onValueChange={(v) =>\n                      setForm((f) => ({ ...f, severity: v as BraInsightSeverity }))\n                    }\n                  >\n                    <SelectTrigger id=\"tax-severity\">\n                      <SelectValue />\n                    </SelectTrigger>\n                    <SelectContent>\n                      {SEVERITIES.map((s) => (\n                        <SelectItem key={s} value={s}>\n                          {humanize(s)}\n                        </SelectItem>\n                      ))}\n                    </SelectContent>\n                  </Select>\n                </div>\n                <div className=\"space-y-2\">\n                  <Label htmlFor=\"tax-subject\">Applies to</Label>\n                  <Select\n                    value={form.subject}\n                    onValueChange={(v) => setForm((f) => ({ ...f, subject: v }))}\n                  >\n                    <SelectTrigger id=\"tax-subject\">\n                      <SelectValue placeholder=\"Select subject\" />\n                    </SelectTrigger>\n                    <SelectContent>\n                      {portfolios.map((p) => (\n                        <SelectItem key={`portfolio:${p.id}`} value={`portfolio:${p.id}`}>\n                          Portfolio · {p.name}\n                        </SelectItem>\n                      ))}\n                      {accounts.map((a) => (\n                        <SelectItem key={`account:${a.id}`} value={`account:${a.id}`}>\n                          Account · {a.name}\n                        </SelectItem>\n                      ))}\n                    </SelectContent>\n                  </Select>\n                </div>\n              </div>\n\n              <div className=\"space-y-2\">\n                <Label htmlFor=\"tax-detail\">Detail</Label>\n                <Textarea\n                  id=\"tax-detail\"\n                  value={form.detail}\n                  onChange={(e) => setForm((f) => ({ ...f, detail: e.target.value }))}\n                  rows={3}\n                  placeholder=\"What is the opportunity and how should it be actioned?\"\n                />\n              </div>\n\n              {formError ? (\n                <p className=\"text-sm text-status-error-text\" role=\"alert\">\n                  {formError}\n                </p>\n              ) : null}\n            </div>\n          )}\n\n          <DialogFooter>\n            <DialogClose asChild>\n              <Button variant=\"outline\" disabled={createInsight.isPending}>\n                Cancel\n              </Button>\n            </DialogClose>\n            <Button\n              onClick={submitCreate}\n              disabled={\n                !canCreate || !form.title.trim() || !form.subject || createInsight.isPending\n              }\n            >\n              {createInsight.isPending ? 'Creating…' : 'Create insight'}\n            </Button>\n          </DialogFooter>\n        </DialogContent>\n      </Dialog>\n\n      {/* ---------------- Dismiss confirmation ---------------- */}\n      <ConfirmDialog\n        open={Boolean(dismissTarget)}\n        onOpenChange={(open) => {\n          if (!open) setDismissTarget(null);\n        }}\n        title=\"Dismiss tax insight?\"\n        description={\n          dismissTarget ? (\n            <>\n              &ldquo;{dismissTarget.title}&rdquo; will be marked as dismissed and removed from your\n              open opportunities. This does not delete the underlying holdings or transactions.\n            </>\n          ) : undefined\n        }\n        confirmLabel=\"Dismiss insight\"\n        pendingLabel=\"Dismissing…\"\n        destructive\n        pending={dismissInsight.isPending}\n        onConfirm={() => {\n          if (!dismissTarget) return;\n          dismissInsight.mutate(dismissTarget.id, {\n            onSuccess: () => setDismissTarget(null),\n          });\n        }}\n      />\n    </SectionShell>\n  );\n}\n\n// ============================================================================\n// Harvest candidates tab — real holdings at an unrealized loss (TLH)\n// ============================================================================\n\nfunction HarvestCandidatesTab({\n  candidates,\n  harvestableLoss,\n  currency,\n  loading,\n  canCreate,\n  onCreateProposal,\n}: {\n  candidates: HarvestCandidate[];\n  harvestableLoss: number;\n  currency: string;\n  loading: boolean;\n  canCreate: boolean;\n  onCreateProposal: (c: HarvestCandidate) => void;\n}) {\n  // Each candidate's share of the total harvestable loss (real proportion).\n  const contributors = useMemo(\n    () =>\n      candidates.slice(0, 6).map((c) => ({\n        label: c.holding.symbol,\n        value: harvestableLoss === 0 ? 0 : (c.loss / harvestableLoss) * 100,\n        tone: 'negative' as const,\n        caption: formatMoney(c.loss, c.holding.currency),\n      })),\n    [candidates, harvestableLoss]\n  );\n\n  if (loading) {\n    return (\n      <Card>\n        <CardContent className=\"pt-6\">\n          <LoadingState />\n        </CardContent>\n      </Card>\n    );\n  }\n\n  return (\n    <div className=\"grid gap-4 lg:grid-cols-3\">\n      <Card className=\"lg:col-span-2\">\n        <CardHeader>\n          <CardTitle className=\"flex items-center gap-2\">\n            <Scissors className=\"h-5 w-5\" aria-hidden=\"true\" />\n            Harvest candidates\n          </CardTitle>\n          <CardDescription>\n            Holdings sitting at an unrealized loss — sell to realize the loss and offset gains.\n          </CardDescription>\n        </CardHeader>\n        <CardContent className=\"space-y-4\">\n          {candidates.length === 0 ? (\n            <EmptyState\n              icon={<Scissors className=\"size-6\" aria-hidden=\"true\" />}\n              title=\"No harvest candidates\"\n              description=\"Every holding is currently at or above its cost basis — there is nothing to harvest right now.\"\n            />\n          ) : (\n            <>\n              {contributors.length > 0 ? (\n                <div className=\"rounded-xl border border-border-subtle bg-bg-surface p-4\">\n                  <p className=\"mb-3 text-xs font-medium uppercase tracking-wide text-text-secondary\">\n                    Loss by holding\n                  </p>\n                  <AllocationBars data={contributors} />\n                </div>\n              ) : null}\n\n              <div className=\"overflow-x-auto\">\n                <Table>\n                  <TableHeader>\n                    <TableRow>\n                      <TableHead>Symbol</TableHead>\n                      <TableHead>Account</TableHead>\n                      <TableHead className=\"text-right\">Qty</TableHead>\n                      <TableHead className=\"text-right\">Market value</TableHead>\n                      <TableHead className=\"text-right\">Unrealized loss</TableHead>\n                      <TableHead className=\"text-right\">Action</TableHead>\n                    </TableRow>\n                  </TableHeader>\n                  <TableBody>\n                    {candidates.map((c) => (\n                      <TableRow key={c.holding.id}>\n                        <TableCell>\n                          <p className=\"font-medium text-text-primary\">{c.holding.symbol}</p>\n                          {c.holding.name ? (\n                            <p className=\"text-xs text-text-secondary\">{c.holding.name}</p>\n                          ) : null}\n                        </TableCell>\n                        <TableCell className=\"text-text-secondary\">{c.accountName}</TableCell>\n                        <TableCell className=\"text-right text-text-secondary\">\n                          {c.holding.quantity}\n                        </TableCell>\n                        <TableCell className=\"text-right text-text-primary\">\n                          {formatMoney(c.holding.marketValue, c.holding.currency)}\n                        </TableCell>\n                        <TableCell className=\"text-right\">\n                          <GainLoss value={c.loss} currency={c.holding.currency} />\n                        </TableCell>\n                        <TableCell className=\"text-right\">\n                          <Button\n                            variant=\"ghost\"\n                            size=\"sm\"\n                            disabled={!canCreate}\n                            onClick={() => onCreateProposal(c)}\n                          >\n                            Create proposal\n                          </Button>\n                        </TableCell>\n                      </TableRow>\n                    ))}\n                  </TableBody>\n                </Table>\n              </div>\n            </>\n          )}\n        </CardContent>\n      </Card>\n\n      {/* Harvestable-loss hero + proposal CTA */}\n      <div className=\"space-y-4\">\n        <GlassCard glow>\n          <p className=\"text-xs font-medium uppercase tracking-wide text-text-secondary\">\n            Estimated harvestable loss\n          </p>\n          <p className=\"mt-1 text-3xl font-semibold text-status-error-text\">\n            {formatMoney(harvestableLoss, currency)}\n          </p>\n          <p className=\"mt-1 text-xs text-text-secondary\">\n            Across {candidates.length} holding{candidates.length === 1 ? '' : 's'} below cost basis.\n          </p>\n          <div className=\"mt-4\">\n            <Button\n              className=\"w-full\"\n              disabled={!canCreate || candidates.length === 0}\n              onClick={() => {\n                if (candidates[0]) onCreateProposal(candidates[0]);\n              }}\n            >\n              <Scissors className=\"size-4\" aria-hidden=\"true\" />\n              Create rebalance proposal\n            </Button>\n          </div>\n        </GlassCard>\n\n        <GlassCard>\n          <p className=\"text-sm font-semibold text-text-primary\">Suggested workflow</p>\n          <p className=\"mb-4 mt-1 text-xs text-text-secondary\">\n            Realize losses while holding your target allocation. Confirm wash-sale windows before\n            executing.\n          </p>\n          <LifecycleStepper\n            steps={['Detect', 'Review', 'Proposal', 'Execute']}\n            current=\"Proposal\"\n          />\n        </GlassCard>\n      </div>\n    </div>\n  );\n}\n\n// ============================================================================\n// Unrealized gains tab — per-account holdings P/L (real market value − cost basis)\n// ============================================================================\n\nfunction UnrealizedGainsTab({ accounts }: { accounts: BraAccount[] }) {\n  const [accountId, setAccountId] = useState<string>('');\n  const selectedId = accountId || accounts[0]?.id;\n  const selectedAccount = accounts.find((a) => a.id === selectedId);\n\n  const { data: holdings, isLoading, isError, refetch } = useHoldings({ accountId: selectedId });\n\n  const currency = selectedAccount?.currency ?? holdings[0]?.currency ?? 'USD';\n\n  const totalUnrealized = holdings.reduce((sum, h) => sum + unrealized(h), 0);\n  const gainers = holdings.filter((h) => unrealized(h) > 0).length;\n  const losers = holdings.filter((h) => unrealized(h) < 0).length;\n\n  // Group holdings by asset class with subtotals (grouped, colored by gain/loss).\n  const groups = useMemo(() => {\n    const map = new Map<BraAssetClass, BraHolding[]>();\n    for (const h of holdings) {\n      const arr = map.get(h.assetClass) ?? [];\n      arr.push(h);\n      map.set(h.assetClass, arr);\n    }\n    return Array.from(map.entries());\n  }, [holdings]);\n\n  // Market-value allocation by asset class for the donut (real values).\n  const allocation = useMemo<DonutDatum[]>(\n    () =>\n      groups\n        .map(([assetClass, rows]) => ({\n          label: humanize(assetClass),\n          value: rows.reduce((sum, h) => sum + h.marketValue, 0),\n        }))\n        .filter((d) => d.value > 0),\n    [groups]\n  );\n  const totalMarketValue = allocation.reduce((sum, d) => sum + d.value, 0);\n\n  if (accounts.length === 0) {\n    return (\n      <Card>\n        <CardContent className=\"pt-6\">\n          <EmptyState\n            icon={<TrendingUp className=\"size-6\" aria-hidden=\"true\" />}\n            title=\"No accounts yet\"\n            description=\"Add an account with holdings to see unrealized gains and losses.\"\n          />\n        </CardContent>\n      </Card>\n    );\n  }\n\n  return (\n    <Card>\n      <CardHeader className=\"flex flex-col gap-4 md:flex-row md:items-start md:justify-between\">\n        <div>\n          <CardTitle className=\"flex items-center gap-2\">\n            <TrendingUp className=\"h-5 w-5\" aria-hidden=\"true\" />\n            Unrealized gains &amp; losses\n          </CardTitle>\n          <CardDescription>\n            Market value minus cost basis for each holding in the selected account.\n          </CardDescription>\n        </div>\n        <div className=\"w-full md:w-64\">\n          <Label htmlFor=\"unrealized-account\" className=\"sr-only\">\n            Account\n          </Label>\n          <Select value={selectedId ?? ''} onValueChange={setAccountId}>\n            <SelectTrigger id=\"unrealized-account\">\n              <SelectValue placeholder=\"Select account\" />\n            </SelectTrigger>\n            <SelectContent>\n              {accounts.map((a) => (\n                <SelectItem key={a.id} value={a.id}>\n                  {a.name}\n                </SelectItem>\n              ))}\n            </SelectContent>\n          </Select>\n        </div>\n      </CardHeader>\n      <CardContent className=\"space-y-4\">\n        {isLoading ? (\n          <LoadingState />\n        ) : isError ? (\n          <ErrorState onRetry={() => refetch()} />\n        ) : holdings.length === 0 ? (\n          <EmptyState\n            icon={<TrendingUp className=\"size-6\" aria-hidden=\"true\" />}\n            title=\"No holdings in this account\"\n            description=\"Unrealized gains appear once this account has holdings with a cost basis.\"\n          />\n        ) : (\n          <>\n            <div className=\"grid gap-4 lg:grid-cols-3\">\n              <div className=\"grid grid-cols-2 gap-3 lg:col-span-2\">\n                <StatTile\n                  label=\"Unrealized P/L\"\n                  value={formatMoney(totalUnrealized, currency)}\n                  deltaTone={totalUnrealized >= 0 ? 'positive' : 'negative'}\n                  icon={\n                    totalUnrealized >= 0 ? (\n                      <TrendingUp className=\"size-4\" aria-hidden=\"true\" />\n                    ) : (\n                      <TrendingDown className=\"size-4\" aria-hidden=\"true\" />\n                    )\n                  }\n                />\n                <StatTile label=\"Holdings\" value={String(holdings.length)} />\n                <StatTile\n                  label=\"Gainers\"\n                  value={String(gainers)}\n                  icon={<ArrowUpRight className=\"size-4\" aria-hidden=\"true\" />}\n                />\n                <StatTile\n                  label=\"Losers\"\n                  value={String(losers)}\n                  icon={<ArrowDownRight className=\"size-4\" aria-hidden=\"true\" />}\n                />\n              </div>\n              <div className=\"rounded-xl border border-border-subtle bg-bg-surface p-4\">\n                <p className=\"mb-2 text-xs font-medium uppercase tracking-wide text-text-secondary\">\n                  Allocation by asset class\n                </p>\n                <DonutChart\n                  data={allocation}\n                  legend={false}\n                  height={180}\n                  centerValue={formatMoney(totalMarketValue, currency)}\n                  centerLabel=\"market value\"\n                  valueFormatter={(v) => formatMoney(v, currency)}\n                />\n              </div>\n            </div>\n\n            <div className=\"space-y-6\">\n              {groups.map(([assetClass, rows]) => {\n                const groupTotal = rows.reduce((sum, h) => sum + unrealized(h), 0);\n                return (\n                  <div key={assetClass} className=\"space-y-2\">\n                    <div className=\"flex items-center justify-between\">\n                      <div className=\"flex items-center gap-2\">\n                        <h3 className=\"text-sm font-semibold text-text-primary\">\n                          {humanize(assetClass)}\n                        </h3>\n                        <Badge variant=\"secondary\">{rows.length}</Badge>\n                      </div>\n                      <GainLoss value={groupTotal} currency={currency} />\n                    </div>\n                    <div className=\"overflow-x-auto\">\n                      <Table>\n                        <TableHeader>\n                          <TableRow>\n                            <TableHead>Symbol</TableHead>\n                            <TableHead className=\"text-right\">Quantity</TableHead>\n                            <TableHead className=\"text-right\">Cost basis</TableHead>\n                            <TableHead className=\"text-right\">Market value</TableHead>\n                            <TableHead className=\"text-right\">Unrealized</TableHead>\n                          </TableRow>\n                        </TableHeader>\n                        <TableBody>\n                          {rows.map((h) => (\n                            <TableRow key={h.id}>\n                              <TableCell>\n                                <p className=\"font-medium text-text-primary\">{h.symbol}</p>\n                                {h.name ? (\n                                  <p className=\"text-xs text-text-secondary\">{h.name}</p>\n                                ) : null}\n                              </TableCell>\n                              <TableCell className=\"text-right text-text-secondary\">\n                                {h.quantity}\n                              </TableCell>\n                              <TableCell className=\"text-right text-text-secondary\">\n                                {formatMoney(h.costBasis, h.currency)}\n                              </TableCell>\n                              <TableCell className=\"text-right text-text-primary\">\n                                {formatMoney(h.marketValue, h.currency)}\n                              </TableCell>\n                              <TableCell className=\"text-right\">\n                                <GainLoss value={unrealized(h)} currency={h.currency} />\n                              </TableCell>\n                            </TableRow>\n                          ))}\n                        </TableBody>\n                      </Table>\n                    </div>\n                  </div>\n                );\n              })}\n            </div>\n          </>\n        )}\n      </CardContent>\n    </Card>\n  );\n}\n\n/** Signed money with an arrow icon + semantic color (color is never the only signal). */\nfunction GainLoss({ value, currency }: { value: number; currency: string }) {\n  const positive = value > 0;\n  const negative = value < 0;\n  const Icon = positive ? ArrowUpRight : negative ? ArrowDownRight : TrendingDown;\n  const sign = positive ? '+' : '';\n  return (\n    <span\n      className={`inline-flex items-center justify-end gap-1 font-semibold ${deltaToneClass(value)}`}\n    >\n      {value !== 0 ? <Icon className=\"size-4\" aria-hidden=\"true\" /> : null}\n      {sign}\n      {formatMoney(value, currency)}\n    </span>\n  );\n}\n\n// ============================================================================\n// Tax-insight row (acknowledge / resolve / dismiss)\n// ============================================================================\n\nfunction TaxInsightRow({\n  insight,\n  actionPending,\n  onAcknowledge,\n  onResolve,\n  onDismiss,\n}: {\n  insight: BraInsight;\n  actionPending: boolean;\n  onAcknowledge: () => void;\n  onResolve: () => void;\n  onDismiss: () => void;\n}) {\n  const terminal = insight.status === 'RESOLVED' || insight.status === 'DISMISSED';\n  return (\n    <div className=\"flex items-start justify-between gap-4 rounded-lg border border-border-subtle bg-bg-surface p-4 transition-shadow motion-safe:hover:shadow-[var(--shadow-pop-hover,var(--shadow-elevation-2))]\">\n      <div className=\"min-w-0 space-y-1\">\n        <div className=\"flex flex-wrap items-center gap-2\">\n          <p className=\"font-medium text-text-primary\">{insight.title}</p>\n          <Badge variant={statusBadgeVariant(insight.severity)}>{humanize(insight.severity)}</Badge>\n          <Badge variant={statusBadgeVariant(insight.status)}>{humanize(insight.status)}</Badge>\n        </div>\n        {insight.detail ? <p className=\"text-sm text-text-secondary\">{insight.detail}</p> : null}\n        <p className=\"text-xs text-text-muted\">\n          {humanize(insight.subjectType)} · Detected {formatDate(insight.createdAt)}\n        </p>\n      </div>\n      {terminal ? (\n        <span className=\"mt-1 text-xs text-text-muted\">Closed</span>\n      ) : (\n        <DropdownMenu>\n          <DropdownMenuTrigger asChild>\n            <Button\n              variant=\"ghost\"\n              size=\"sm\"\n              aria-label={`Actions for ${insight.title}`}\n              disabled={actionPending}\n            >\n              <MoreHorizontal className=\"size-4\" aria-hidden=\"true\" />\n            </Button>\n          </DropdownMenuTrigger>\n          <DropdownMenuContent align=\"end\">\n            <DropdownMenuLabel>Actions</DropdownMenuLabel>\n            <DropdownMenuSeparator />\n            {insight.status === 'OPEN' ? (\n              <DropdownMenuItem onClick={onAcknowledge}>\n                <Check className=\"size-4\" aria-hidden=\"true\" />\n                Acknowledge\n              </DropdownMenuItem>\n            ) : null}\n            <DropdownMenuItem onClick={onResolve}>\n              <ShieldCheck className=\"size-4\" aria-hidden=\"true\" />\n              Resolve\n            </DropdownMenuItem>\n            <DropdownMenuItem className=\"text-status-error-text\" onClick={onDismiss}>\n              <X className=\"size-4\" aria-hidden=\"true\" />\n              Dismiss\n            </DropdownMenuItem>\n          </DropdownMenuContent>\n        </DropdownMenu>\n      )}\n    </div>\n  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+{"version":3,"file":"TaxPage.js","names":[],"sources":["../../../src/brainyrich/pages/TaxPage.tsx"],"sourcesContent":["import { useMemo, useState } from 'react';\nimport {\n  Badge,\n  Button,\n  Card,\n  CardContent,\n  CardDescription,\n  CardHeader,\n  CardTitle,\n  ResponsiveDialog,\n  ResponsiveDialogClose,\n  ResponsiveDialogContent,\n  ResponsiveDialogDescription,\n  ResponsiveDialogFooter,\n  ResponsiveDialogHeader,\n  ResponsiveDialogTitle,\n  DropdownMenu,\n  DropdownMenuContent,\n  DropdownMenuItem,\n  DropdownMenuLabel,\n  DropdownMenuSeparator,\n  DropdownMenuTrigger,\n  Input,\n  Label,\n  Select,\n  SelectContent,\n  SelectItem,\n  SelectTrigger,\n  SelectValue,\n  Table,\n  TableBody,\n  TableCell,\n  TableHead,\n  TableHeader,\n  TableRow,\n  Tabs,\n  TabsContent,\n  TabsList,\n  TabsTrigger,\n  Textarea,\n} from '@burdenoff/fe-libs/ui';\nimport {\n  ArrowDownRight,\n  ArrowUpRight,\n  Check,\n  Coins,\n  Landmark,\n  MoreHorizontal,\n  Receipt,\n  ReceiptText,\n  Scissors,\n  ShieldCheck,\n  Sparkles,\n  TrendingDown,\n  TrendingUp,\n  X,\n} from 'lucide-react';\nimport {\n  usePagedInsights,\n  useAllTransactions,\n  useAllAccounts,\n  usePortfolios,\n  useHoldings,\n  useCreateInsight,\n  useAcknowledgeInsight,\n  useDismissInsight,\n  useResolveInsight,\n} from '../hooks/useBrainyRichApi';\nimport {\n  LoadMore,\n  ConfirmDialog,\n  DonutChart,\n  MiniAreaChart,\n  LifecycleStepper,\n  StatTile,\n  GlassCard,\n  FadeIn,\n  type DonutDatum,\n  type VizTone,\n} from '../components';\nimport type {\n  BraAccount,\n  BraAssetClass,\n  BraHolding,\n  BraInsight,\n  BraInsightSeverity,\n} from '../types/bra';\nimport {\n  SectionShell,\n  AllocationBars,\n  EmptyState,\n  LoadingState,\n  ErrorState,\n  formatMoney,\n  formatDate,\n  statusBadgeVariant,\n  deltaToneClass,\n} from './_shared';\nimport { useTr } from '../hooks/useTr';\n\n// ============================================================================\n// Domain helpers (derived from the SDL, never fabricated data)\n// ============================================================================\n\nconst SEVERITIES: BraInsightSeverity[] = ['INFO', 'LOW', 'MEDIUM', 'HIGH', 'CRITICAL'];\n\n/** Turn an UPPER_SNAKE enum member into a readable label. */\nfunction humanize(value: string): string {\n  return value\n    .toLowerCase()\n    .split('_')\n    .map((w) => w.charAt(0).toUpperCase() + w.slice(1))\n    .join(' ');\n}\n\n/** Unrealized P/L for a holding = server market value − cost basis. */\nfunction unrealized(h: BraHolding): number {\n  return h.marketValue - h.costBasis;\n}\n\n/** Severity → semantic viz tone (color is never the only signal). */\nfunction severityTone(sev: BraInsightSeverity): VizTone {\n  switch (sev) {\n    case 'CRITICAL':\n      return 'error';\n    case 'HIGH':\n      return 'warning';\n    case 'MEDIUM':\n      return 'info';\n    case 'LOW':\n      return 'teal';\n    default:\n      return 'neutral';\n  }\n}\n\n/** A real holding sitting at an unrealized loss — a tax-loss-harvest candidate. */\ninterface HarvestCandidate {\n  holding: BraHolding;\n  accountId: string;\n  accountName: string;\n  loss: number; // negative\n}\n\n// ============================================================================\n// Page\n// ============================================================================\n\ninterface InsightFormState {\n  title: string;\n  detail: string;\n  severity: BraInsightSeverity;\n  /** Encoded as `${subjectType}:${id}` from the subject picker. */\n  subject: string;\n}\n\nconst EMPTY_INSIGHT_FORM: InsightFormState = {\n  title: '',\n  detail: '',\n  severity: 'MEDIUM',\n  subject: '',\n};\n\nexport function TaxPage() {\n  const tr = useTr();\n  // Insights are a *Connection — paginate with LoadMore. Tax-opportunity\n  // insights are client-filtered (the list query has no `type` argument).\n  const {\n    items: insights,\n    hasMore: insightsHasMore,\n    loadMore: loadMoreInsights,\n    isLoading: insightsLoading,\n    isFetchingNextPage: insightsFetchingMore,\n    isError: insightsError,\n    refetch: refetchInsights,\n  } = usePagedInsights();\n\n  // Realized activity + income aggregated over the FULL transaction set\n  // (not a truncated first page) via the fetch-all helper.\n  const {\n    data: transactions,\n    isLoading: txLoading,\n    isError: txError,\n    refetch: refetchTransactions,\n  } = useAllTransactions();\n\n  // ALL accounts (with holdings) — drives the portfolio-wide unrealized total.\n  const { data: accounts, isLoading: accountsLoading } = useAllAccounts();\n  const { data: portfolios } = usePortfolios();\n\n  const createInsight = useCreateInsight();\n  const acknowledgeInsight = useAcknowledgeInsight();\n  const dismissInsight = useDismissInsight();\n  const resolveInsight = useResolveInsight();\n\n  const [createOpen, setCreateOpen] = useState(false);\n  const [form, setForm] = useState<InsightFormState>(EMPTY_INSIGHT_FORM);\n  const [formError, setFormError] = useState<string | null>(null);\n  const [dismissTarget, setDismissTarget] = useState<BraInsight | null>(null);\n\n  // ---- Tax-opportunity insights (client-filtered — the list hook has no type arg) ----\n  const taxInsights = useMemo(\n    () => insights.filter((i) => i.type === 'TAX_OPPORTUNITY'),\n    [insights]\n  );\n  const openTax = useMemo(() => taxInsights.filter((i) => i.status === 'OPEN'), [taxInsights]);\n\n  // Open-tax severity mix drives the signal donut (real counts, no fabrication).\n  const severityMix = useMemo<DonutDatum[]>(() => {\n    const order: BraInsightSeverity[] = ['CRITICAL', 'HIGH', 'MEDIUM', 'LOW', 'INFO'];\n    return order\n      .map((sev) => ({\n        label: humanize(sev),\n        value: openTax.filter((i) => i.severity === sev).length,\n        tone: severityTone(sev),\n      }))\n      .filter((d) => d.value > 0);\n  }, [openTax]);\n\n  // ---- Realized activity partitioned from real transactions ----\n  const sells = useMemo(() => transactions.filter((t) => t.type === 'SELL'), [transactions]);\n  const income = useMemo(\n    () => transactions.filter((t) => t.type === 'DIVIDEND' || t.type === 'INTEREST'),\n    [transactions]\n  );\n  const realizedProceeds = sells.reduce((sum, t) => sum + t.amount, 0);\n  const investmentIncome = income.reduce((sum, t) => sum + t.amount, 0);\n  const moneyCurrency = sells[0]?.currency ?? income[0]?.currency ?? 'USD';\n\n  // Cumulative realized-proceeds series over trade dates (spark + area chart).\n  const proceedsSeries = useMemo(() => {\n    const sorted = [...sells].sort(\n      (a, b) => new Date(a.tradeDate).getTime() - new Date(b.tradeDate).getTime()\n    );\n    return sorted.reduce<{ x: string; y: number }[]>((acc, t) => {\n      const prev = acc.length > 0 ? acc[acc.length - 1].y : 0;\n      acc.push({ x: formatDate(t.tradeDate), y: prev + t.amount });\n      return acc;\n    }, []);\n  }, [sells]);\n  const proceedsSpark = proceedsSeries.map((p) => p.y);\n\n  // ---- Portfolio-wide unrealized P/L across EVERY account's holdings ----\n  const totalUnrealizedAll = useMemo(\n    () => accounts.reduce((sum, a) => sum + a.holdings.reduce((s, h) => s + unrealized(h), 0), 0),\n    [accounts]\n  );\n  const unrealizedCurrency = accounts[0]?.currency ?? moneyCurrency;\n\n  // ---- Tax-loss-harvest candidates: every holding at an unrealized loss ----\n  const harvestCandidates = useMemo<HarvestCandidate[]>(\n    () =>\n      accounts\n        .flatMap((a) =>\n          a.holdings\n            .filter((h) => unrealized(h) < 0)\n            .map((h) => ({\n              holding: h,\n              accountId: a.id,\n              accountName: a.name,\n              loss: unrealized(h),\n            }))\n        )\n        .sort((a, b) => a.loss - b.loss),\n    [accounts]\n  );\n  const harvestableLoss = harvestCandidates.reduce((sum, c) => sum + c.loss, 0);\n  const harvestCurrency = harvestCandidates[0]?.holding.currency ?? unrealizedCurrency;\n\n  const canCreate = accounts.length > 0 || portfolios.length > 0;\n\n  function openCreate() {\n    setForm(EMPTY_INSIGHT_FORM);\n    setFormError(null);\n    setCreateOpen(true);\n  }\n\n  /** Flag a rebalance/harvest proposal against the candidate's real account. */\n  function startProposal(c: HarvestCandidate) {\n    setForm({\n      title: `Harvest ${c.holding.symbol} loss`,\n      detail: `Tax-loss-harvest candidate: ${c.holding.symbol} is sitting at an unrealized loss of ${formatMoney(\n        c.loss,\n        c.holding.currency\n      )}. Create a rebalance proposal to realize the loss while holding the target allocation.`,\n      severity: 'MEDIUM',\n      subject: `account:${c.accountId}`,\n    });\n    setFormError(null);\n    setCreateOpen(true);\n  }\n\n  function submitCreate() {\n    const title = form.title.trim();\n    if (!title) {\n      setFormError('A title is required.');\n      return;\n    }\n    if (!form.subject) {\n      setFormError('Select the account or portfolio this opportunity applies to.');\n      return;\n    }\n    const [subjectType, subjectId] = form.subject.split(':');\n    if (!subjectType || !subjectId) {\n      setFormError('Select a valid subject.');\n      return;\n    }\n    createInsight.mutate(\n      {\n        type: 'TAX_OPPORTUNITY',\n        severity: form.severity,\n        title,\n        detail: form.detail.trim() || null,\n        subjectId,\n        subjectType,\n      },\n      {\n        onSuccess: () => {\n          setCreateOpen(false);\n          setForm(EMPTY_INSIGHT_FORM);\n        },\n        onError: (err: unknown) => {\n          setFormError(err instanceof Error ? err.message : 'Could not create the tax insight.');\n        },\n      }\n    );\n  }\n\n  const insightPending =\n    acknowledgeInsight.isPending || dismissInsight.isPending || resolveInsight.isPending;\n\n  return (\n    <SectionShell\n      title=\"Tax Center\"\n      description=\"Act on tax-opportunity insights and review unrealized and realized gains — all from your live portfolio data.\"\n      badges={[`${openTax.length} open opportunit${openTax.length === 1 ? 'y' : 'ies'}`]}\n      actionLabel=\"New tax insight\"\n      onAction={openCreate}\n    >\n      {/* ---------------- Premium KPI band ---------------- */}\n      <FadeIn>\n        <div className=\"grid grid-cols-1 gap-4 sm:grid-cols-2 lg:grid-cols-3 xl:grid-cols-5\">\n          <StatTile\n            label=\"Open opportunities\"\n            value={String(openTax.length)}\n            icon={<Sparkles className=\"size-4\" aria-hidden=\"true\" />}\n            glow\n          />\n          <StatTile\n            label=\"Realized proceeds\"\n            value={formatMoney(realizedProceeds, moneyCurrency)}\n            icon={<Landmark className=\"size-4\" aria-hidden=\"true\" />}\n            spark={proceedsSpark.length > 1 ? proceedsSpark : undefined}\n            sparkTone=\"brand\"\n          />\n          <StatTile\n            label=\"Investment income\"\n            value={formatMoney(investmentIncome, moneyCurrency)}\n            icon={<Coins className=\"size-4\" aria-hidden=\"true\" />}\n          />\n          <StatTile\n            label=\"Harvestable loss\"\n            value={accountsLoading ? '—' : formatMoney(harvestableLoss, harvestCurrency)}\n            icon={<Scissors className=\"size-4\" aria-hidden=\"true\" />}\n          />\n          <StatTile\n            label=\"Unrealized P/L\"\n            value={accountsLoading ? '—' : formatMoney(totalUnrealizedAll, unrealizedCurrency)}\n            deltaTone={totalUnrealizedAll >= 0 ? 'positive' : 'negative'}\n            icon={\n              totalUnrealizedAll >= 0 ? (\n                <TrendingUp className=\"size-4\" aria-hidden=\"true\" />\n              ) : (\n                <TrendingDown className=\"size-4\" aria-hidden=\"true\" />\n              )\n            }\n          />\n        </div>\n      </FadeIn>\n\n      <Tabs defaultValue=\"opportunities\" className=\"space-y-4\">\n        <TabsList className=\"grid w-full grid-cols-2 sm:grid-cols-4\">\n          <TabsTrigger value=\"opportunities\">\n            {tr('brainyrich.tax.tabs.opportunities', 'Opportunities')}\n          </TabsTrigger>\n          <TabsTrigger value=\"harvest\">{tr('brainyrich.tax.tabs.harvest', 'Harvest')}</TabsTrigger>\n          <TabsTrigger value=\"unrealized\">\n            {tr('brainyrich.tax.tabs.unrealized', 'Unrealized')}\n          </TabsTrigger>\n          <TabsTrigger value=\"realized\">\n            {tr('brainyrich.tax.tabs.realized', 'Realized')}\n          </TabsTrigger>\n        </TabsList>\n\n        {/* ---------------- Tax opportunities ---------------- */}\n        <TabsContent value=\"opportunities\">\n          <div className=\"grid gap-4 lg:grid-cols-3\">\n            <Card className=\"lg:col-span-2\">\n              <CardHeader>\n                <CardTitle className=\"flex items-center gap-2\">\n                  <Sparkles className=\"h-5 w-5\" aria-hidden=\"true\" />\n                  {tr('brainyrich.tax.opportunities.title', 'Tax-opportunity insights')}\n                </CardTitle>\n                <CardDescription>\n                  {tr(\n                    'brainyrich.tax.opportunities.description',\n                    'Tax-loss harvesting and other tax signals detected across your accounts and portfolios.'\n                  )}\n                </CardDescription>\n              </CardHeader>\n              <CardContent>\n                {insightsLoading ? (\n                  <LoadingState />\n                ) : insightsError ? (\n                  <ErrorState onRetry={() => refetchInsights()} />\n                ) : taxInsights.length === 0 ? (\n                  <EmptyState\n                    icon={<Receipt className=\"size-6\" aria-hidden=\"true\" />}\n                    title=\"No tax opportunities yet\"\n                    description=\"Tax-opportunity insights appear here as the backend generates them from your holdings. You can also flag one manually.\"\n                    action={\n                      canCreate ? (\n                        <Button size=\"sm\" onClick={openCreate}>\n                          <Sparkles className=\"size-4\" aria-hidden=\"true\" />\n                          New tax insight\n                        </Button>\n                      ) : undefined\n                    }\n                  />\n                ) : (\n                  <div className=\"space-y-3\">\n                    {taxInsights.map((insight, i) => (\n                      <FadeIn key={insight.id} index={i}>\n                        <TaxInsightRow\n                          insight={insight}\n                          actionPending={insightPending}\n                          onAcknowledge={() => acknowledgeInsight.mutate(insight.id)}\n                          onResolve={() => resolveInsight.mutate(insight.id)}\n                          onDismiss={() => setDismissTarget(insight)}\n                        />\n                      </FadeIn>\n                    ))}\n                    <LoadMore\n                      hasMore={insightsHasMore}\n                      onClick={loadMoreInsights}\n                      loading={insightsFetchingMore}\n                      label=\"Load more insights\"\n                    />\n                  </div>\n                )}\n              </CardContent>\n            </Card>\n\n            {/* Signal mix + TLH lifecycle */}\n            <div className=\"space-y-4\">\n              <GlassCard glow>\n                <div className=\"space-y-1\">\n                  <p className=\"text-sm font-semibold text-text-primary\">Open-signal mix</p>\n                  <p className=\"text-xs text-text-secondary\">\n                    Live tax opportunities grouped by severity.\n                  </p>\n                </div>\n                <div className=\"mt-4\">\n                  {severityMix.length === 0 ? (\n                    <p className=\"py-6 text-center text-sm text-text-secondary\">\n                      No open opportunities.\n                    </p>\n                  ) : (\n                    <DonutChart\n                      data={severityMix}\n                      centerValue={String(openTax.length)}\n                      centerLabel=\"open\"\n                      valueFormatter={(v) => `${v} signal${v === 1 ? '' : 's'}`}\n                    />\n                  )}\n                </div>\n              </GlassCard>\n\n              <GlassCard>\n                <p className=\"text-sm font-semibold text-text-primary\">Harvesting workflow</p>\n                <p className=\"mb-4 mt-1 text-xs text-text-secondary\">\n                  How a loss becomes a realized tax benefit.\n                </p>\n                <LifecycleStepper\n                  steps={['Detect', 'Review', 'Proposal', 'Execute']}\n                  current=\"Review\"\n                />\n              </GlassCard>\n            </div>\n          </div>\n        </TabsContent>\n\n        {/* ---------------- Harvest candidates ---------------- */}\n        <TabsContent value=\"harvest\">\n          <HarvestCandidatesTab\n            candidates={harvestCandidates}\n            harvestableLoss={harvestableLoss}\n            currency={harvestCurrency}\n            loading={accountsLoading}\n            canCreate={canCreate}\n            onCreateProposal={startProposal}\n          />\n        </TabsContent>\n\n        {/* ---------------- Unrealized gains ---------------- */}\n        <TabsContent value=\"unrealized\">\n          <UnrealizedGainsTab accounts={accounts} />\n        </TabsContent>\n\n        {/* ---------------- Realized activity ---------------- */}\n        <TabsContent value=\"realized\">\n          <Card>\n            <CardHeader>\n              <CardTitle className=\"flex items-center gap-2\">\n                <ReceiptText className=\"h-5 w-5\" aria-hidden=\"true\" />\n                Realized activity\n              </CardTitle>\n              <CardDescription>\n                Realized sales, dividends and interest — the taxable events recorded on your\n                accounts.\n              </CardDescription>\n            </CardHeader>\n            <CardContent className=\"space-y-6\">\n              {txLoading ? (\n                <LoadingState />\n              ) : txError ? (\n                <ErrorState onRetry={() => refetchTransactions()} />\n              ) : sells.length === 0 && income.length === 0 ? (\n                <EmptyState\n                  icon={<ReceiptText className=\"size-6\" aria-hidden=\"true\" />}\n                  title=\"No taxable activity recorded\"\n                  description=\"Sales, dividends and interest show up here once transactions are recorded against your accounts.\"\n                />\n              ) : (\n                <>\n                  {proceedsSeries.length > 1 ? (\n                    <div className=\"rounded-xl border border-border-subtle bg-bg-surface p-4\">\n                      <p className=\"text-sm font-semibold text-text-primary\">\n                        Cumulative realized proceeds\n                      </p>\n                      <p className=\"mb-3 text-xs text-text-secondary\">\n                        Running total of sale proceeds over trade dates.\n                      </p>\n                      <MiniAreaChart\n                        data={proceedsSeries}\n                        tone=\"brand\"\n                        valueFormatter={(v) => formatMoney(v, moneyCurrency)}\n                      />\n                    </div>\n                  ) : null}\n\n                  {/* Realized sales */}\n                  <div className=\"space-y-2\">\n                    <div className=\"flex items-center gap-2\">\n                      <Landmark className=\"size-4 text-text-secondary\" aria-hidden=\"true\" />\n                      <h3 className=\"text-sm font-semibold text-text-primary\">Realized sales</h3>\n                      <Badge variant=\"secondary\">{sells.length}</Badge>\n                    </div>\n                    {sells.length === 0 ? (\n                      <p className=\"text-sm text-text-secondary\">No sales recorded.</p>\n                    ) : (\n                      <div className=\"overflow-x-auto\">\n                        <Table>\n                          <TableHeader>\n                            <TableRow>\n                              <TableHead>Symbol</TableHead>\n                              <TableHead className=\"text-right\">Quantity</TableHead>\n                              <TableHead className=\"text-right\">Price</TableHead>\n                              <TableHead className=\"text-right\">Proceeds</TableHead>\n                              <TableHead>Trade date</TableHead>\n                            </TableRow>\n                          </TableHeader>\n                          <TableBody>\n                            {sells.map((t) => (\n                              <TableRow key={t.id}>\n                                <TableCell className=\"font-medium text-text-primary\">\n                                  {t.symbol ?? '—'}\n                                </TableCell>\n                                <TableCell className=\"text-right text-text-secondary\">\n                                  {t.quantity}\n                                </TableCell>\n                                <TableCell className=\"text-right text-text-secondary\">\n                                  {formatMoney(t.price, t.currency)}\n                                </TableCell>\n                                <TableCell className=\"text-right font-medium text-text-primary\">\n                                  {formatMoney(t.amount, t.currency)}\n                                </TableCell>\n                                <TableCell className=\"text-text-secondary\">\n                                  {formatDate(t.tradeDate)}\n                                </TableCell>\n                              </TableRow>\n                            ))}\n                          </TableBody>\n                        </Table>\n                      </div>\n                    )}\n                  </div>\n\n                  {/* Investment income */}\n                  <div className=\"space-y-2\">\n                    <div className=\"flex items-center gap-2\">\n                      <Coins className=\"size-4 text-text-secondary\" aria-hidden=\"true\" />\n                      <h3 className=\"text-sm font-semibold text-text-primary\">\n                        Dividends &amp; interest\n                      </h3>\n                      <Badge variant=\"secondary\">{income.length}</Badge>\n                    </div>\n                    {income.length === 0 ? (\n                      <p className=\"text-sm text-text-secondary\">No income recorded.</p>\n                    ) : (\n                      <div className=\"overflow-x-auto\">\n                        <Table>\n                          <TableHeader>\n                            <TableRow>\n                              <TableHead>Type</TableHead>\n                              <TableHead>Symbol</TableHead>\n                              <TableHead className=\"text-right\">Amount</TableHead>\n                              <TableHead>Trade date</TableHead>\n                            </TableRow>\n                          </TableHeader>\n                          <TableBody>\n                            {income.map((t) => (\n                              <TableRow key={t.id}>\n                                <TableCell>\n                                  <Badge variant=\"outline\">{humanize(t.type)}</Badge>\n                                </TableCell>\n                                <TableCell className=\"text-text-secondary\">\n                                  {t.symbol ?? '—'}\n                                </TableCell>\n                                <TableCell className=\"text-right font-medium text-status-success-text\">\n                                  {formatMoney(t.amount, t.currency)}\n                                </TableCell>\n                                <TableCell className=\"text-text-secondary\">\n                                  {formatDate(t.tradeDate)}\n                                </TableCell>\n                              </TableRow>\n                            ))}\n                          </TableBody>\n                        </Table>\n                      </div>\n                    )}\n                  </div>\n                </>\n              )}\n            </CardContent>\n          </Card>\n        </TabsContent>\n      </Tabs>\n\n      {/* ---------------- Create tax insight dialog ---------------- */}\n      <ResponsiveDialog\n        open={createOpen}\n        onOpenChange={(open) => {\n          setCreateOpen(open);\n          if (!open) setFormError(null);\n        }}\n      >\n        <ResponsiveDialogContent className=\"max-h-[90vh] overflow-y-auto sm:max-w-lg\">\n          <ResponsiveDialogHeader>\n            <ResponsiveDialogTitle>New tax insight</ResponsiveDialogTitle>\n            <ResponsiveDialogDescription>\n              Flag a tax opportunity against one of your accounts or portfolios.\n            </ResponsiveDialogDescription>\n          </ResponsiveDialogHeader>\n\n          {!canCreate ? (\n            <EmptyState\n              title=\"No subject available\"\n              description=\"Create an account or portfolio first, then flag a tax opportunity against it.\"\n            />\n          ) : (\n            <div className=\"space-y-4 py-2\">\n              <div className=\"space-y-2\">\n                <Label htmlFor=\"tax-title\">Title</Label>\n                <Input\n                  id=\"tax-title\"\n                  value={form.title}\n                  onChange={(e) => setForm((f) => ({ ...f, title: e.target.value }))}\n                  placeholder=\"e.g. Harvest losses in tech holdings\"\n                />\n              </div>\n\n              <div className=\"grid gap-4 sm:grid-cols-2\">\n                <div className=\"space-y-2\">\n                  <Label htmlFor=\"tax-severity\">Severity</Label>\n                  <Select\n                    value={form.severity}\n                    onValueChange={(v) =>\n                      setForm((f) => ({ ...f, severity: v as BraInsightSeverity }))\n                    }\n                  >\n                    <SelectTrigger id=\"tax-severity\">\n                      <SelectValue />\n                    </SelectTrigger>\n                    <SelectContent>\n                      {SEVERITIES.map((s) => (\n                        <SelectItem key={s} value={s}>\n                          {humanize(s)}\n                        </SelectItem>\n                      ))}\n                    </SelectContent>\n                  </Select>\n                </div>\n                <div className=\"space-y-2\">\n                  <Label htmlFor=\"tax-subject\">Applies to</Label>\n                  <Select\n                    value={form.subject}\n                    onValueChange={(v) => setForm((f) => ({ ...f, subject: v }))}\n                  >\n                    <SelectTrigger id=\"tax-subject\">\n                      <SelectValue placeholder=\"Select subject\" />\n                    </SelectTrigger>\n                    <SelectContent>\n                      {portfolios.map((p) => (\n                        <SelectItem key={`portfolio:${p.id}`} value={`portfolio:${p.id}`}>\n                          Portfolio · {p.name}\n                        </SelectItem>\n                      ))}\n                      {accounts.map((a) => (\n                        <SelectItem key={`account:${a.id}`} value={`account:${a.id}`}>\n                          Account · {a.name}\n                        </SelectItem>\n                      ))}\n                    </SelectContent>\n                  </Select>\n                </div>\n              </div>\n\n              <div className=\"space-y-2\">\n                <Label htmlFor=\"tax-detail\">Detail</Label>\n                <Textarea\n                  id=\"tax-detail\"\n                  value={form.detail}\n                  onChange={(e) => setForm((f) => ({ ...f, detail: e.target.value }))}\n                  rows={3}\n                  placeholder=\"What is the opportunity and how should it be actioned?\"\n                />\n              </div>\n\n              {formError ? (\n                <p className=\"text-sm text-status-error-text\" role=\"alert\">\n                  {formError}\n                </p>\n              ) : null}\n            </div>\n          )}\n\n          <ResponsiveDialogFooter>\n            <ResponsiveDialogClose asChild>\n              <Button variant=\"outline\" disabled={createInsight.isPending}>\n                Cancel\n              </Button>\n            </ResponsiveDialogClose>\n            <Button\n              onClick={submitCreate}\n              disabled={\n                !canCreate || !form.title.trim() || !form.subject || createInsight.isPending\n              }\n            >\n              {createInsight.isPending ? 'Creating…' : 'Create insight'}\n            </Button>\n          </ResponsiveDialogFooter>\n        </ResponsiveDialogContent>\n      </ResponsiveDialog>\n\n      {/* ---------------- Dismiss confirmation ---------------- */}\n      <ConfirmDialog\n        open={Boolean(dismissTarget)}\n        onOpenChange={(open) => {\n          if (!open) setDismissTarget(null);\n        }}\n        title=\"Dismiss tax insight?\"\n        description={\n          dismissTarget ? (\n            <>\n              &ldquo;{dismissTarget.title}&rdquo; will be marked as dismissed and removed from your\n              open opportunities. This does not delete the underlying holdings or transactions.\n            </>\n          ) : undefined\n        }\n        confirmLabel=\"Dismiss insight\"\n        pendingLabel=\"Dismissing…\"\n        destructive\n        pending={dismissInsight.isPending}\n        onConfirm={() => {\n          if (!dismissTarget) return;\n          dismissInsight.mutate(dismissTarget.id, {\n            onSuccess: () => setDismissTarget(null),\n          });\n        }}\n      />\n    </SectionShell>\n  );\n}\n\n// ============================================================================\n// Harvest candidates tab — real holdings at an unrealized loss (TLH)\n// ============================================================================\n\nfunction HarvestCandidatesTab({\n  candidates,\n  harvestableLoss,\n  currency,\n  loading,\n  canCreate,\n  onCreateProposal,\n}: {\n  candidates: HarvestCandidate[];\n  harvestableLoss: number;\n  currency: string;\n  loading: boolean;\n  canCreate: boolean;\n  onCreateProposal: (c: HarvestCandidate) => void;\n}) {\n  // Each candidate's share of the total harvestable loss (real proportion).\n  const contributors = useMemo(\n    () =>\n      candidates.slice(0, 6).map((c) => ({\n        label: c.holding.symbol,\n        value: harvestableLoss === 0 ? 0 : (c.loss / harvestableLoss) * 100,\n        tone: 'negative' as const,\n        caption: formatMoney(c.loss, c.holding.currency),\n      })),\n    [candidates, harvestableLoss]\n  );\n\n  if (loading) {\n    return (\n      <Card>\n        <CardContent className=\"pt-6\">\n          <LoadingState />\n        </CardContent>\n      </Card>\n    );\n  }\n\n  return (\n    <div className=\"grid gap-4 lg:grid-cols-3\">\n      <Card className=\"lg:col-span-2\">\n        <CardHeader>\n          <CardTitle className=\"flex items-center gap-2\">\n            <Scissors className=\"h-5 w-5\" aria-hidden=\"true\" />\n            Harvest candidates\n          </CardTitle>\n          <CardDescription>\n            Holdings sitting at an unrealized loss — sell to realize the loss and offset gains.\n          </CardDescription>\n        </CardHeader>\n        <CardContent className=\"space-y-4\">\n          {candidates.length === 0 ? (\n            <EmptyState\n              icon={<Scissors className=\"size-6\" aria-hidden=\"true\" />}\n              title=\"No harvest candidates\"\n              description=\"Every holding is currently at or above its cost basis — there is nothing to harvest right now.\"\n            />\n          ) : (\n            <>\n              {contributors.length > 0 ? (\n                <div className=\"rounded-xl border border-border-subtle bg-bg-surface p-4\">\n                  <p className=\"mb-3 text-xs font-medium uppercase tracking-wide text-text-secondary\">\n                    Loss by holding\n                  </p>\n                  <AllocationBars data={contributors} />\n                </div>\n              ) : null}\n\n              <div className=\"overflow-x-auto\">\n                <Table>\n                  <TableHeader>\n                    <TableRow>\n                      <TableHead>Symbol</TableHead>\n                      <TableHead>Account</TableHead>\n                      <TableHead className=\"text-right\">Qty</TableHead>\n                      <TableHead className=\"text-right\">Market value</TableHead>\n                      <TableHead className=\"text-right\">Unrealized loss</TableHead>\n                      <TableHead className=\"text-right\">Action</TableHead>\n                    </TableRow>\n                  </TableHeader>\n                  <TableBody>\n                    {candidates.map((c) => (\n                      <TableRow key={c.holding.id}>\n                        <TableCell>\n                          <p className=\"font-medium text-text-primary\">{c.holding.symbol}</p>\n                          {c.holding.name ? (\n                            <p className=\"text-xs text-text-secondary\">{c.holding.name}</p>\n                          ) : null}\n                        </TableCell>\n                        <TableCell className=\"text-text-secondary\">{c.accountName}</TableCell>\n                        <TableCell className=\"text-right text-text-secondary\">\n                          {c.holding.quantity}\n                        </TableCell>\n                        <TableCell className=\"text-right text-text-primary\">\n                          {formatMoney(c.holding.marketValue, c.holding.currency)}\n                        </TableCell>\n                        <TableCell className=\"text-right\">\n                          <GainLoss value={c.loss} currency={c.holding.currency} />\n                        </TableCell>\n                        <TableCell className=\"text-right\">\n                          <Button\n                            variant=\"ghost\"\n                            size=\"sm\"\n                            disabled={!canCreate}\n                            onClick={() => onCreateProposal(c)}\n                          >\n                            Create proposal\n                          </Button>\n                        </TableCell>\n                      </TableRow>\n                    ))}\n                  </TableBody>\n                </Table>\n              </div>\n            </>\n          )}\n        </CardContent>\n      </Card>\n\n      {/* Harvestable-loss hero + proposal CTA */}\n      <div className=\"space-y-4\">\n        <GlassCard glow>\n          <p className=\"text-xs font-medium uppercase tracking-wide text-text-secondary\">\n            Estimated harvestable loss\n          </p>\n          <p className=\"mt-1 text-3xl font-semibold text-status-error-text\">\n            {formatMoney(harvestableLoss, currency)}\n          </p>\n          <p className=\"mt-1 text-xs text-text-secondary\">\n            Across {candidates.length} holding{candidates.length === 1 ? '' : 's'} below cost basis.\n          </p>\n          <div className=\"mt-4\">\n            <Button\n              className=\"w-full\"\n              disabled={!canCreate || candidates.length === 0}\n              onClick={() => {\n                if (candidates[0]) onCreateProposal(candidates[0]);\n              }}\n            >\n              <Scissors className=\"size-4\" aria-hidden=\"true\" />\n              Create rebalance proposal\n            </Button>\n          </div>\n        </GlassCard>\n\n        <GlassCard>\n          <p className=\"text-sm font-semibold text-text-primary\">Suggested workflow</p>\n          <p className=\"mb-4 mt-1 text-xs text-text-secondary\">\n            Realize losses while holding your target allocation. Confirm wash-sale windows before\n            executing.\n          </p>\n          <LifecycleStepper\n            steps={['Detect', 'Review', 'Proposal', 'Execute']}\n            current=\"Proposal\"\n          />\n        </GlassCard>\n      </div>\n    </div>\n  );\n}\n\n// ============================================================================\n// Unrealized gains tab — per-account holdings P/L (real market value − cost basis)\n// ============================================================================\n\nfunction UnrealizedGainsTab({ accounts }: { accounts: BraAccount[] }) {\n  const [accountId, setAccountId] = useState<string>('');\n  const selectedId = accountId || accounts[0]?.id;\n  const selectedAccount = accounts.find((a) => a.id === selectedId);\n\n  const { data: holdings, isLoading, isError, refetch } = useHoldings({ accountId: selectedId });\n\n  const currency = selectedAccount?.currency ?? holdings[0]?.currency ?? 'USD';\n\n  const totalUnrealized = holdings.reduce((sum, h) => sum + unrealized(h), 0);\n  const gainers = holdings.filter((h) => unrealized(h) > 0).length;\n  const losers = holdings.filter((h) => unrealized(h) < 0).length;\n\n  // Group holdings by asset class with subtotals (grouped, colored by gain/loss).\n  const groups = useMemo(() => {\n    const map = new Map<BraAssetClass, BraHolding[]>();\n    for (const h of holdings) {\n      const arr = map.get(h.assetClass) ?? [];\n      arr.push(h);\n      map.set(h.assetClass, arr);\n    }\n    return Array.from(map.entries());\n  }, [holdings]);\n\n  // Market-value allocation by asset class for the donut (real values).\n  const allocation = useMemo<DonutDatum[]>(\n    () =>\n      groups\n        .map(([assetClass, rows]) => ({\n          label: humanize(assetClass),\n          value: rows.reduce((sum, h) => sum + h.marketValue, 0),\n        }))\n        .filter((d) => d.value > 0),\n    [groups]\n  );\n  const totalMarketValue = allocation.reduce((sum, d) => sum + d.value, 0);\n\n  if (accounts.length === 0) {\n    return (\n      <Card>\n        <CardContent className=\"pt-6\">\n          <EmptyState\n            icon={<TrendingUp className=\"size-6\" aria-hidden=\"true\" />}\n            title=\"No accounts yet\"\n            description=\"Add an account with holdings to see unrealized gains and losses.\"\n          />\n        </CardContent>\n      </Card>\n    );\n  }\n\n  return (\n    <Card>\n      <CardHeader className=\"flex flex-col gap-4 md:flex-row md:items-start md:justify-between\">\n        <div>\n          <CardTitle className=\"flex items-center gap-2\">\n            <TrendingUp className=\"h-5 w-5\" aria-hidden=\"true\" />\n            Unrealized gains &amp; losses\n          </CardTitle>\n          <CardDescription>\n            Market value minus cost basis for each holding in the selected account.\n          </CardDescription>\n        </div>\n        <div className=\"w-full md:w-64\">\n          <Label htmlFor=\"unrealized-account\" className=\"sr-only\">\n            Account\n          </Label>\n          <Select value={selectedId ?? ''} onValueChange={setAccountId}>\n            <SelectTrigger id=\"unrealized-account\">\n              <SelectValue placeholder=\"Select account\" />\n            </SelectTrigger>\n            <SelectContent>\n              {accounts.map((a) => (\n                <SelectItem key={a.id} value={a.id}>\n                  {a.name}\n                </SelectItem>\n              ))}\n            </SelectContent>\n          </Select>\n        </div>\n      </CardHeader>\n      <CardContent className=\"space-y-4\">\n        {isLoading ? (\n          <LoadingState />\n        ) : isError ? (\n          <ErrorState onRetry={() => refetch()} />\n        ) : holdings.length === 0 ? (\n          <EmptyState\n            icon={<TrendingUp className=\"size-6\" aria-hidden=\"true\" />}\n            title=\"No holdings in this account\"\n            description=\"Unrealized gains appear once this account has holdings with a cost basis.\"\n          />\n        ) : (\n          <>\n            <div className=\"grid gap-4 lg:grid-cols-3\">\n              <div className=\"grid grid-cols-2 gap-3 lg:col-span-2\">\n                <StatTile\n                  label=\"Unrealized P/L\"\n                  value={formatMoney(totalUnrealized, currency)}\n                  deltaTone={totalUnrealized >= 0 ? 'positive' : 'negative'}\n                  icon={\n                    totalUnrealized >= 0 ? (\n                      <TrendingUp className=\"size-4\" aria-hidden=\"true\" />\n                    ) : (\n                      <TrendingDown className=\"size-4\" aria-hidden=\"true\" />\n                    )\n                  }\n                />\n                <StatTile label=\"Holdings\" value={String(holdings.length)} />\n                <StatTile\n                  label=\"Gainers\"\n                  value={String(gainers)}\n                  icon={<ArrowUpRight className=\"size-4\" aria-hidden=\"true\" />}\n                />\n                <StatTile\n                  label=\"Losers\"\n                  value={String(losers)}\n                  icon={<ArrowDownRight className=\"size-4\" aria-hidden=\"true\" />}\n                />\n              </div>\n              <div className=\"rounded-xl border border-border-subtle bg-bg-surface p-4\">\n                <p className=\"mb-2 text-xs font-medium uppercase tracking-wide text-text-secondary\">\n                  Allocation by asset class\n                </p>\n                <DonutChart\n                  data={allocation}\n                  legend={false}\n                  height={180}\n                  centerValue={formatMoney(totalMarketValue, currency)}\n                  centerLabel=\"market value\"\n                  valueFormatter={(v) => formatMoney(v, currency)}\n                />\n              </div>\n            </div>\n\n            <div className=\"space-y-6\">\n              {groups.map(([assetClass, rows]) => {\n                const groupTotal = rows.reduce((sum, h) => sum + unrealized(h), 0);\n                return (\n                  <div key={assetClass} className=\"space-y-2\">\n                    <div className=\"flex items-center justify-between\">\n                      <div className=\"flex items-center gap-2\">\n                        <h3 className=\"text-sm font-semibold text-text-primary\">\n                          {humanize(assetClass)}\n                        </h3>\n                        <Badge variant=\"secondary\">{rows.length}</Badge>\n                      </div>\n                      <GainLoss value={groupTotal} currency={currency} />\n                    </div>\n                    <div className=\"overflow-x-auto\">\n                      <Table>\n                        <TableHeader>\n                          <TableRow>\n                            <TableHead>Symbol</TableHead>\n                            <TableHead className=\"text-right\">Quantity</TableHead>\n                            <TableHead className=\"text-right\">Cost basis</TableHead>\n                            <TableHead className=\"text-right\">Market value</TableHead>\n                            <TableHead className=\"text-right\">Unrealized</TableHead>\n                          </TableRow>\n                        </TableHeader>\n                        <TableBody>\n                          {rows.map((h) => (\n                            <TableRow key={h.id}>\n                              <TableCell>\n                                <p className=\"font-medium text-text-primary\">{h.symbol}</p>\n                                {h.name ? (\n                                  <p className=\"text-xs text-text-secondary\">{h.name}</p>\n                                ) : null}\n                              </TableCell>\n                              <TableCell className=\"text-right text-text-secondary\">\n                                {h.quantity}\n                              </TableCell>\n                              <TableCell className=\"text-right text-text-secondary\">\n                                {formatMoney(h.costBasis, h.currency)}\n                              </TableCell>\n                              <TableCell className=\"text-right text-text-primary\">\n                                {formatMoney(h.marketValue, h.currency)}\n                              </TableCell>\n                              <TableCell className=\"text-right\">\n                                <GainLoss value={unrealized(h)} currency={h.currency} />\n                              </TableCell>\n                            </TableRow>\n                          ))}\n                        </TableBody>\n                      </Table>\n                    </div>\n                  </div>\n                );\n              })}\n            </div>\n          </>\n        )}\n      </CardContent>\n    </Card>\n  );\n}\n\n/** Signed money with an arrow icon + semantic color (color is never the only signal). */\nfunction GainLoss({ value, currency }: { value: number; currency: string }) {\n  const positive = value > 0;\n  const negative = value < 0;\n  const Icon = positive ? ArrowUpRight : negative ? ArrowDownRight : TrendingDown;\n  const sign = positive ? '+' : '';\n  return (\n    <span\n      className={`inline-flex items-center justify-end gap-1 font-semibold ${deltaToneClass(value)}`}\n    >\n      {value !== 0 ? <Icon className=\"size-4\" aria-hidden=\"true\" /> : null}\n      {sign}\n      {formatMoney(value, currency)}\n    </span>\n  );\n}\n\n// ============================================================================\n// Tax-insight row (acknowledge / resolve / dismiss)\n// ============================================================================\n\nfunction TaxInsightRow({\n  insight,\n  actionPending,\n  onAcknowledge,\n  onResolve,\n  onDismiss,\n}: {\n  insight: BraInsight;\n  actionPending: boolean;\n  onAcknowledge: () => void;\n  onResolve: () => void;\n  onDismiss: () => void;\n}) {\n  const terminal = insight.status === 'RESOLVED' || insight.status === 'DISMISSED';\n  return (\n    <div className=\"flex items-start justify-between gap-4 rounded-lg border border-border-subtle bg-bg-surface p-4 transition-shadow motion-safe:hover:shadow-[var(--shadow-pop-hover,var(--shadow-elevation-2))]\">\n      <div className=\"min-w-0 space-y-1\">\n        <div className=\"flex flex-wrap items-center gap-2\">\n          <p className=\"font-medium text-text-primary\">{insight.title}</p>\n          <Badge variant={statusBadgeVariant(insight.severity)}>{humanize(insight.severity)}</Badge>\n          <Badge variant={statusBadgeVariant(insight.status)}>{humanize(insight.status)}</Badge>\n        </div>\n        {insight.detail ? <p className=\"text-sm text-text-secondary\">{insight.detail}</p> : null}\n        <p className=\"text-xs text-text-muted\">\n          {humanize(insight.subjectType)} · Detected {formatDate(insight.createdAt)}\n        </p>\n      </div>\n      {terminal ? 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package/dist/brainyrich/pages/_shared.d.ts.map

@@ -1 +1 @@
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