@paro.io/expert-shared-components 1.14.67 → 1.14.69

package/lib/tax-axis/components/intake/ClientParametersSection.js

@@ -70,12 +70,6 @@ const PERIOD_OPTIONS = ["Full Year", "YTD"];
 const YEAR_OPTIONS = ["2024", "2025", "2026"];
 function ClientParametersSection({ userContext = "expert", }) {
     const { control, formState: { errors }, } = (0, react_hook_form_1.useFormContext)();
-    // TECH DEBT (post-BDO): Analysis Period dropdown is local useState only —
-    // value does not persist to form state because ClientProfile has no `period`
-    // field. computeAllStrategies does not read this value. Spec defect.
-    // Resolve post-BDO by either adding `period` to ClientProfile or removing
-    // the field entirely.
-    const [analysisPeriod, setAnalysisPeriod] = (0, react_1.useState)("Full Year");
     const [expanded, setExpanded] = (0, react_1.useState)(true);
     return (react_1.default.createElement(TaxAxisCard_1.TaxAxisCard, null,
         react_1.default.createElement("div", { onClick: () => setExpanded((prev) => !prev), className: "flex items-center justify-between cursor-pointer", style: { marginBottom: expanded ? 14 : 0 } },
@@ -106,9 +100,12 @@ function ClientParametersSection({ userContext = "expert", }) {
                     errors.industry && react_1.default.createElement("div", { className: errCls }, errors.industry.message)),
                 react_1.default.createElement("div", null,
                     react_1.default.createElement("label", { className: labelCls }, "Analysis Period"),
-                    react_1.default.createElement("div", { className: "relative" },
-                        react_1.default.createElement("select", { value: analysisPeriod, onChange: e => setAnalysisPeriod(e.target.value), className: selectCls }, PERIOD_OPTIONS.map(o => (react_1.default.createElement("option", { key: o, value: o, className: "bg-tax-axis-surface-2" }, o)))),
-                        react_1.default.createElement(Chevron, null))),
+                    react_1.default.createElement(react_hook_form_1.Controller, { name: "period", control: control, render: ({ field }) => {
+                            var _a;
+                            return (react_1.default.createElement("div", { className: "relative" },
+                                react_1.default.createElement("select", Object.assign({}, field, { value: (_a = field.value) !== null && _a !== void 0 ? _a : "Full Year", className: selectCls }), PERIOD_OPTIONS.map(o => (react_1.default.createElement("option", { key: o, value: o, className: "bg-tax-axis-surface-2" }, o)))),
+                                react_1.default.createElement(Chevron, null)));
+                        } })),
                 react_1.default.createElement("div", null,
                     react_1.default.createElement("label", { className: labelCls }, "Annual Revenue"),
                     react_1.default.createElement(react_hook_form_1.Controller, { name: "revenue", control: control, render: ({ field }) => (react_1.default.createElement("div", { className: "relative" },

package/lib/tax-axis/components/intake/StrategyRadar.js

@@ -106,13 +106,34 @@ function StrategyRadar({ profile }) {
     const eligibleStrategies = (0, compute_1.filterEligibleStrategies)(safeProfile);
     const eligibleIds = new Set(eligibleStrategies.map(s => String(s.rank)));
     const stratCount = eligibleStrategies.length;
-    const computed = (0, react_1.useMemo)(() => (0, compute_1.computeAllStrategies)(safeProfile), [profile]);
-    const loSum = eligibleStrategies.reduce((a, s) => { var _a, _b; return a + ((_b = (_a = computed.get(s.rank)) === null || _a === void 0 ? void 0 : _a.lo) !== null && _b !== void 0 ? _b : s.lo); }, 0);
-    const hiSum = eligibleStrategies.reduce((a, s) => { var _a, _b; return a + ((_b = (_a = computed.get(s.rank)) === null || _a === void 0 ? void 0 : _a.hi) !== null && _b !== void 0 ? _b : s.hi); }, 0);
+    // Serialize to primitive — watch() may return a reference-stable proxy,
+    // so [profile] as a dep would never re-fire the memo on field changes
+    const profileKey = JSON.stringify(profile);
+    const computed = (0, react_1.useMemo)(() => (0, compute_1.computeAllStrategies)(safeProfile), [profileKey]);
+    const fedRate = parseFloat((profile.federalRate || "24").replace("%", "")) / 100 || 0.24;
+    const stateRate = parseFloat(profile.stateRate || "4.95") / 100;
+    const netIncome = parseInt((profile.netIncome || "0").replace(/,/g, "")) || Math.round(rev * 0.3);
+    let loSum = eligibleStrategies.reduce((a, s) => { var _a, _b; return a + ((_b = (_a = computed.get(s.rank)) === null || _a === void 0 ? void 0 : _a.lo) !== null && _b !== void 0 ? _b : s.lo); }, 0);
+    let hiSum = eligibleStrategies.reduce((a, s) => { var _a, _b; return a + ((_b = (_a = computed.get(s.rank)) === null || _a === void 0 ? void 0 : _a.hi) !== null && _b !== void 0 ? _b : s.hi); }, 0);
+    // Tax-capacity cap: savings cannot exceed approximate total tax liability
+    const approxTaxLiability = Math.round(netIncome * (fedRate + stateRate));
+    if (approxTaxLiability > 0) {
+        hiSum = Math.min(hiSum, approxTaxLiability);
+        loSum = Math.min(loSum, hiSum);
+        // If cap squashed lo close to hi, re-spread to maintain a meaningful range
+        if (hiSum > 0 && loSum >= hiSum * 0.9) {
+            loSum = Math.round(hiSum / 3);
+        }
+    }
+    // Aggregate spread constraint: max 3× ratio between hi and lo
+    if (hiSum > 0 && loSum > 0 && hiSum / loSum > 3.0) {
+        loSum = Math.round(hiSum / 3.0);
+    }
     const highImpact = eligibleStrategies.filter(s => s.priority === "HIGH").length;
     const quickWins = eligibleStrategies.filter(s => s.priority === "QUICK WIN").length;
     const obbbaNew = eligibleStrategies.filter(s => s.cat === "obbba_new").length;
-    const hasPTE = states.some(s => states_1.PTE_STATES.has(s));
+    // PTE elections are only available for pass-through entities; C-Corps are ineligible
+    const hasPTE = entity !== "C-Corporation" && states.some(s => states_1.PTE_STATES.has(s));
     const hasNoTax = states.some(s => states_1.NO_INCOME_TAX.has(s));
     const total = RADAR_NODES.length;
     // G4 — Sizing: compact vs expanded

package/lib/tax-axis/components/intake/intakeSchema.d.ts

@@ -31,6 +31,7 @@ export declare const intakeSchema: Yup.ObjectSchema<import("yup/lib/object").Ass
     hsaContributions: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
     wotcHires: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
     familyEmployed: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
+    period: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
 }>, import("yup/lib/object").AnyObject, import("yup/lib/object").TypeOfShape<import("yup/lib/object").Assign<import("yup/lib/object").ObjectShape, {
     bizName: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
     cpaName: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
@@ -62,6 +63,7 @@ export declare const intakeSchema: Yup.ObjectSchema<import("yup/lib/object").Ass
     hsaContributions: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
     wotcHires: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
     familyEmployed: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
+    period: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
 }>>, import("yup/lib/object").AssertsShape<import("yup/lib/object").Assign<import("yup/lib/object").ObjectShape, {
     bizName: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
     cpaName: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
@@ -93,5 +95,6 @@ export declare const intakeSchema: Yup.ObjectSchema<import("yup/lib/object").Ass
     hsaContributions: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
     wotcHires: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
     familyEmployed: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
+    period: Yup.StringSchema<string, import("yup/lib/types").AnyObject, string>;
 }>>>;
 export declare const intakeDefaultValues: Partial<ClientProfile>;

package/lib/tax-axis/components/intake/intakeSchema.js

@@ -56,6 +56,7 @@ exports.intakeSchema = Yup.object().shape({
     hsaContributions: Yup.string().ensure(),
     wotcHires: Yup.string().ensure(),
     familyEmployed: Yup.string().ensure(),
+    period: Yup.string().ensure(),
 });
 exports.intakeDefaultValues = {
     bizName: "",
@@ -88,4 +89,5 @@ exports.intakeDefaultValues = {
     hsaContributions: "0",
     wotcHires: "No",
     familyEmployed: "No",
+    period: "Full Year",
 };

package/lib/tax-axis/lib/adapters/useEngineOutput.d.ts

@@ -1,151 +1,26 @@
 import type { Strategy, ComputedMap } from "../types";
-export interface SourceDocumentRef {
-    field_label: string;
-    value_display: string;
-    source_hint: string;
-}
-export interface EngineCalculationTrace {
-    strategy_id: string;
-    branch_executed: string | null;
-    formula: string;
-    inputs: Record<string, unknown>;
-    result_gross: number | null;
-    confidence_interval: {
-        low: number;
-        high: number;
-        basis: string;
-    } | null;
-    position_strength: string;
-    irs_cite: string;
-    data_quality_flag: string | null;
-    forms_required: string[];
-    deadline_flag: string | null;
-    amt_flag: boolean;
-    source_documents?: SourceDocumentRef[];
-    specialist_note?: string | null;
+/** Raw engine output blob from the LLM run. */
+export type EngineOutput = Record<string, unknown> | null;
+/** Adapter result passed to client-report / preparer-workpaper components. */
+export interface EngineOutputAdapterResult {
+    strategies: Strategy[];
+    computedMap: ComputedMap;
 }
+/** Single strategy analysis entry from the engine. */
 export interface EngineStrategyAnalysis {
     strategy_id: string;
     strategy_name: string;
-    priority_tier: "HIGH" | "MEDIUM" | "LOW" | "NOT_RECOMMENDED";
+    priority_tier: string;
     weighted_score: number;
-    scores: {
-        financial_impact: number;
-        applicability: number;
-        complexity: number;
-        risk: number;
-        cash_flow: number;
-    };
     quick_win: boolean;
-    calculation_trace: EngineCalculationTrace;
     engagement_recommendation: string;
-    risk_disclosure: string | null;
-}
-export interface EngineClientSummaryStrategy {
-    slot: number;
-    strategy_name: string;
-    savings_range: string;
-    why_it_applies: string;
-    next_step: string;
-    quick_win_badge: boolean;
-    deadline_flag?: string | null;
+    calculation_trace?: Record<string, unknown>;
+    [key: string]: unknown;
 }
+/** CPA workflow section from the engine. */
 export interface EngineCpaWorkflow {
     workpaper_codes: string[] | null;
-    section_6694_notices: Array<{
-        strategy_id: string;
-        position_strength: string;
-        notice: string;
-    }>;
-    prior_year_flags: string[];
-    conflict_of_interest_checklist: Array<{
-        strategy_id: string;
-        conflict_prompt: string;
-        confirmed_no_conflict: boolean;
-    }>;
     engagement_recommendations: string[];
+    [key: string]: unknown;
 }
-export interface EngineOutput {
-    engagement_id: string;
-    generated_at: string;
-    algorithm_version: string;
-    business_profile: {
-        entity_type: string;
-        industry: string;
-        industry_vertical: string;
-        states: string[];
-        data_years: number;
-        confidence_tier: string;
-        effective_tax_rate: number | null;
-        data_quality_flags: string[];
-    };
-    eligibility_screening: {
-        excluded_strategies: Array<{
-            strategy_id: string;
-            status: "EXCLUDED";
-            reason: string;
-            irs_cite: string;
-        }>;
-    };
-    strategy_analysis: EngineStrategyAnalysis[];
-    strategy_interaction_warnings: Array<{
-        strategy_pair: [string, string];
-        warning_text: string;
-    }>;
-    implementation_roadmap: {
-        quick_wins: Array<{
-            strategy_id: string;
-            action: string;
-            deadline?: string | null;
-        }>;
-        immediate: Array<{
-            strategy_id: string;
-            action: string;
-            deadline?: string | null;
-        }>;
-        thirty_day: Array<{
-            strategy_id: string;
-            action: string;
-            deadline?: string | null;
-        }>;
-        ninety_day: Array<{
-            strategy_id: string;
-            action: string;
-            deadline?: string | null;
-        }>;
-        annual: Array<{
-            strategy_id: string;
-            action: string;
-            deadline?: string | null;
-        }>;
-    };
-    cpa_workflow: EngineCpaWorkflow;
-    client_summary: {
-        opening: string;
-        strategies: EngineClientSummaryStrategy[];
-        data_quality_note: string | null;
-        interaction_warning: string | null;
-        closing: string;
-    };
-    risk_disclosures: string[];
-    client_risk_disclosures: {
-        accuracy_penalty_warning: string | null;
-        applies_to_strategies: string[];
-    };
-    amt_flags: Array<{
-        trigger: string;
-        strategy_id: string;
-        flag_text: string;
-    }>;
-    nexus_flags: Array<{
-        state: string;
-        nexus_type: string;
-        flag_text: string;
-    }>;
-}
-export interface EngineOutputAdapterResult {
-    strategies: Strategy[];
-    computedMap: ComputedMap;
-    engineOutput: EngineOutput;
-}
-export declare function useEngineOutput(engineOutput: EngineOutput | null | undefined): EngineOutputAdapterResult | null;
+export declare function useEngineOutput(_engineOutput: EngineOutput): EngineOutputAdapterResult | null;

package/lib/tax-axis/lib/adapters/useEngineOutput.js

@@ -1,161 +1,12 @@
 "use strict";
-// ═══════════════════════════════════════════════════════════════════
-// useEngineOutput — adapts live EngineOutput from paro-graphql-api
-// into the Strategy[] + ComputedMap shapes the FE components consume.
-//
-// Strategy: use the static STRATEGIES catalog as a structural template
-// (rank, cat, entities, authority, etc.) and override savings/priority/score
-// from the live engine data. Falls back to static data when a strategy_id
-// has no match in the catalog (future-proofing for new strategies).
-// ═══════════════════════════════════════════════════════════════════
+// useEngineOutput — minimal stub to unblock builds.
+// TODO: centralise narrative-field mapping (why_it_applies, source_documents, specialistNote) here.
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.useEngineOutput = useEngineOutput;
 const react_1 = require("react");
-const data_1 = require("../data");
-// ── Strategy ID → rank mapping (S1..S26 → rank 1..25 catalog) ───────
-// Maps engine strategy_ids like "S2", "S5" etc. to catalog ranks.
-// Built once from the static STRATEGIES array by matching code/name heuristics.
-const ENGINE_ID_TO_RANK = {
-    S1: 1, // Business Entity Structure (S-Corp election)
-    S2: 2, // Section 179
-    S3: 3, // Bonus Depreciation §168(k)
-    S4: 4, // QBI §199A
-    S5: 5, // R&D Credit §41
-    S6: 6, // WOTC §51
-    S7: 7, // Retirement Plan
-    S8: 8, // Cost Segregation
-    S9: 9, // HSA
-    S10: 10, // Business Meals
-    S11: 11, // Professional Services / Legal
-    S12: 12, // Home Office
-    S13: 13, // Health Care Credit §45R
-    S14: 14, // Charitable / DAF
-    S15: 15, // SALT PTE
-    S16: 16, // §163(j) Interest
-    S17: 17, // Income Deferral
-    S18: 18, // Opportunity Zone §1400Z
-    S19: 19, // §179D Energy
-    S20: 20, // Accounting Method
-    S21: 21, // OBBBA Overtime
-    S22: 22, // OBBBA Tips / Overtime
-    S23: 23, // §174A R&E catch-up
-    S24: 24, // Childcare §45F
-    S25: 25, // OBBBA Trump Accounts
-};
-const CATALOG_BY_RANK = new Map(data_1.STRATEGIES.map((s) => [s.rank, s]));
-// ── Priority tier mapping ─────────────────────────────────────────────
-function mapPriority(tier, quickWin) {
-    if (quickWin)
-        return "QUICK WIN";
-    if (tier === "HIGH")
-        return "HIGH";
-    if (tier === "MEDIUM")
-        return "MEDIUM";
-    if (tier === "LOW")
-        return "LOW";
-    return "NOT RECOMMENDED";
-}
-// ── Timeline bucket from implementation_roadmap ───────────────────────
-function resolveTimelineBucket(strategyId, roadmap) {
-    if (roadmap.quick_wins.some((r) => r.strategy_id === strategyId))
-        return "now";
-    if (roadmap.immediate.some((r) => r.strategy_id === strategyId))
-        return "now";
-    if (roadmap.thirty_day.some((r) => r.strategy_id === strategyId))
-        return "30d";
-    if (roadmap.ninety_day.some((r) => r.strategy_id === strategyId))
-        return "90d";
-    if (roadmap.annual.some((r) => r.strategy_id === strategyId))
-        return "filing";
-    return "filing";
-}
-// ── CalculationTrace → StrategyTraceStep[] ───────────────────────────
-function traceFromEngine(trace) {
-    var _a, _b;
-    const steps = [];
-    // Emit formula as step 1
-    if (trace.formula) {
-        steps.push({
-            n: 1,
-            step: "Formula",
-            formula: trace.formula,
-            result: trace.result_gross != null ? `$${trace.result_gross.toLocaleString()}` : "See CI",
-            src: trace.irs_cite || "",
-        });
-    }
-    // Emit confidence interval as step 2 when present
-    if (((_a = trace.confidence_interval) === null || _a === void 0 ? void 0 : _a.low) != null && ((_b = trace.confidence_interval) === null || _b === void 0 ? void 0 : _b.high) != null) {
-        steps.push({
-            n: 2,
-            step: "Confidence range",
-            formula: `Low × ${trace.confidence_interval.basis}`,
-            result: `$${trace.confidence_interval.low.toLocaleString()} – $${trace.confidence_interval.high.toLocaleString()}`,
-            src: trace.irs_cite || "",
-        });
-    }
-    return steps;
-}
-function adaptEngineOutput(engineOutput) {
-    var _a, _b, _c, _d, _e, _f, _g, _h, _j, _k, _l, _m, _o, _p, _q, _r, _s, _t;
-    const strategies = [];
-    const computedMap = new Map();
-    for (const analysis of engineOutput.strategy_analysis) {
-        if (analysis.priority_tier === "NOT_RECOMMENDED")
-            continue;
-        const rank = ENGINE_ID_TO_RANK[analysis.strategy_id];
-        const template = rank != null ? CATALOG_BY_RANK.get(rank) : undefined;
-        const trace = analysis.calculation_trace;
-        const ci = trace === null || trace === void 0 ? void 0 : trace.confidence_interval;
-        const lo = (_b = (_a = ci === null || ci === void 0 ? void 0 : ci.low) !== null && _a !== void 0 ? _a : template === null || template === void 0 ? void 0 : template.lo) !== null && _b !== void 0 ? _b : 0;
-        const hi = (_d = (_c = ci === null || ci === void 0 ? void 0 : ci.high) !== null && _c !== void 0 ? _c : template === null || template === void 0 ? void 0 : template.hi) !== null && _d !== void 0 ? _d : 0;
-        const timelineBucket = resolveTimelineBucket(analysis.strategy_id, engineOutput.implementation_roadmap);
-        const clientSummaryEntry = engineOutput.client_summary.strategies.find((cs) => cs.strategy_name === analysis.strategy_name);
-        const strategy = {
-            rank: rank !== null && rank !== void 0 ? rank : 99,
-            code: (_e = template === null || template === void 0 ? void 0 : template.code) !== null && _e !== void 0 ? _e : analysis.strategy_id,
-            name: analysis.strategy_name,
-            cat: (_f = template === null || template === void 0 ? void 0 : template.cat) !== null && _f !== void 0 ? _f : "deductions",
-            priority: mapPriority(analysis.priority_tier, analysis.quick_win),
-            score: Math.round(analysis.weighted_score),
-            entities: (_g = template === null || template === void 0 ? void 0 : template.entities) !== null && _g !== void 0 ? _g : ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-            lo,
-            hi,
-            timeline: (_h = template === null || template === void 0 ? void 0 : template.timeline) !== null && _h !== void 0 ? _h : timelineBucket,
-            timelineBucket,
-            authority: (_j = trace === null || trace === void 0 ? void 0 : trace.irs_cite) !== null && _j !== void 0 ? _j : template === null || template === void 0 ? void 0 : template.authority,
-            forms: (_l = (_k = trace === null || trace === void 0 ? void 0 : trace.forms_required) === null || _k === void 0 ? void 0 : _k.join(", ")) !== null && _l !== void 0 ? _l : template === null || template === void 0 ? void 0 : template.forms,
-            warning: (_o = (_m = analysis.risk_disclosure) !== null && _m !== void 0 ? _m : template === null || template === void 0 ? void 0 : template.warning) !== null && _o !== void 0 ? _o : null,
-            abstract: analysis.engagement_recommendation,
-            trace: traceFromEngine(trace),
-            needsPTE: template === null || template === void 0 ? void 0 : template.needsPTE,
-            onlyIndustry: template === null || template === void 0 ? void 0 : template.onlyIndustry,
-            excludeIndustry: template === null || template === void 0 ? void 0 : template.excludeIndustry,
-            preferIndustry: template === null || template === void 0 ? void 0 : template.preferIndustry,
-            minEmployees: template === null || template === void 0 ? void 0 : template.minEmployees,
-            needsOwnerComp: template === null || template === void 0 ? void 0 : template.needsOwnerComp,
-            clientBrief: (_p = clientSummaryEntry === null || clientSummaryEntry === void 0 ? void 0 : clientSummaryEntry.why_it_applies) !== null && _p !== void 0 ? _p : template === null || template === void 0 ? void 0 : template.clientBrief,
-            action: (_q = clientSummaryEntry === null || clientSummaryEntry === void 0 ? void 0 : clientSummaryEntry.next_step) !== null && _q !== void 0 ? _q : template === null || template === void 0 ? void 0 : template.action,
-            sourceDocuments: (_r = trace === null || trace === void 0 ? void 0 : trace.source_documents) !== null && _r !== void 0 ? _r : [],
-            quickWin: analysis.quick_win,
-            positionStrength: (_s = trace === null || trace === void 0 ? void 0 : trace.position_strength) !== null && _s !== void 0 ? _s : undefined,
-            specialistNote: (_t = trace === null || trace === void 0 ? void 0 : trace.specialist_note) !== null && _t !== void 0 ? _t : undefined,
-        };
-        strategies.push(strategy);
-        computedMap.set(strategy.rank, {
-            lo,
-            hi,
-            trace: strategy.trace,
-        });
-    }
-    // Sort by weighted_score descending (same ordering the FE uses)
-    strategies.sort((a, b) => b.score - a.score);
-    return { strategies, computedMap, engineOutput };
-}
-// ── React hook ────────────────────────────────────────────────────────
-function useEngineOutput(engineOutput) {
-    return (0, react_1.useMemo)(() => {
-        if (!engineOutput)
-            return null;
-        return adaptEngineOutput(engineOutput);
-    }, [engineOutput]);
+// ---------------------------------------------------------------------------
+// Hook — pass-through stub (returns null, no mapping yet)
+// ---------------------------------------------------------------------------
+function useEngineOutput(_engineOutput) {
+    return (0, react_1.useMemo)(() => null, [_engineOutput]);
 }

package/lib/tax-axis/lib/compute/index.js

@@ -159,5 +159,11 @@ function computeAllStrategies(profile) {
             results.set(s.rank, { lo: Math.round(s.lo * scale), hi: Math.round(s.hi * scale), sources: s.sources, trace: s.trace });
         }
     });
+    // Enforce max 3× spread per strategy — tighten lo toward hi if ratio is too wide
+    for (const [rank, v] of results) {
+        if (v.hi > 0 && v.lo > 0 && v.hi / v.lo > 3.0) {
+            results.set(rank, Object.assign(Object.assign({}, v), { lo: Math.round(v.hi / 3.0) }));
+        }
+    }
     return results;
 }

package/lib/tax-axis/lib/data/strategies.js

@@ -67,66 +67,66 @@ exports.STRATEGIES = [
         sources: [{ doc: "QBO", line: "Meals", value: "$8,400", field: "Annual Meals" }],
         trace: [{ n: 1, step: "Total meals", formula: "QBO", result: "$8,400", src: "QBO" }, { n: 2, step: "Business meals", formula: "Estimated", result: "$6,200", src: "Review" }, { n: 3, step: "Deduction", formula: "$6,200 × 50%", result: "$3,100", src: "§274" }],
         clientBrief: "Properly documenting business meals recovers $800–$2,200 in tax savings.", action: "Implement meal documentation protocol", cost: "$0" },
-    { rank: 11, name: "Professional Services Deductions", code: "§162", cat: "deductions", lo: 500, hi: 3500, score: 75, priority: "MEDIUM", timeline: "File now", timelineBucket: "now",
-        authority: "IRC §162", forms: "Schedule C / 1120S", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Legal, accounting, consulting fees are fully deductible as ordinary and necessary business expenses.",
-        sources: [{ doc: "QBO", line: "Professional fees", value: "$24,000", field: "Annual Fees" }],
-        trace: [{ n: 1, step: "Total fees", formula: "QBO + invoices", result: "$24,000", src: "QBO" }, { n: 2, step: "Business allocation", formula: "Categorization review", result: "$22,500", src: "Review" }],
-        clientBrief: "Ensure all professional service fees are properly categorized and deducted.", action: "Review and categorize all professional service invoices", cost: "$0" },
-    { rank: 12, name: "Home Office Deduction", code: "§280A", cat: "deductions", excludeIndustry: ["Construction", "Manufacturing", "Restaurant / Hospitality"], lo: 2100, hi: 3200, score: 80, priority: "QUICK WIN", timeline: "This week", timelineBucket: "now",
+    { rank: 11, name: "Home Office Deduction", code: "§280A", cat: "deductions", excludeIndustry: ["Construction", "Manufacturing", "Restaurant / Hospitality"], lo: 2100, hi: 3200, score: 80, priority: "QUICK WIN", timeline: "This week", timelineBucket: "now",
         authority: "IRC §280A(c)(1) · Rev. Proc. 2013-13", forms: "Form 8829", warning: null, entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "Actual expense method produces higher deduction than the $5/sqft simplified method for dedicated workspace.",
         sources: [{ doc: "Intake", line: "Office sqft", value: "280 sqft", field: "Workspace" }, { doc: "Intake", line: "Total", value: "2,100 sqft", field: "Home" }, { doc: "QBO", line: "Home costs", value: "$43,200", field: "Mortgage + Utils" }],
         trace: [{ n: 1, step: "Business use %", formula: "280 ÷ 2,100", result: "13.33%", src: "Intake" }, { n: 2, step: "Simplified", formula: "280 × $5", result: "$1,400", src: "Rev. Proc." }, { n: 3, step: "Actual", formula: "13.33% × $43,200", result: "$5,747", src: "QBO" }],
         clientBrief: "Your home office qualifies for a $5,700 deduction using the actual expense method.", action: "Photograph workspace. Collect mortgage + utility bills.", cost: "$0" },
-    { rank: 13, name: "Employee Benefit Credits", code: "§45R", cat: "benefits", minEmployees: 1, lo: 2000, hi: 12000, score: 70, priority: "MEDIUM", timeline: "30 days", timelineBucket: "30d",
-        authority: "IRC §45R", forms: "Form 8941", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
-        abstract: "Small Business Health Care Tax Credit: up to 50% of employer-paid premiums (≤25 FTEs, avg salary ≤$58K).",
-        sources: [{ doc: "Payroll", line: "Health premiums", value: "$36,000", field: "Employer Costs" }, { doc: "Payroll", line: "FTEs", value: "4", field: "FTE Count" }],
-        trace: [{ n: 1, step: "FTE count", formula: "Payroll", result: "4", src: "Payroll" }, { n: 2, step: "Credit", formula: "50% × $36,000", result: "Up to $18,000", src: "§45R" }],
-        clientBrief: "Your small business may qualify for a credit covering up to 50% of employee health insurance premiums.", action: "Verify SHOP enrollment and FTE calculations", cost: "$0" },
-    { rank: 14, name: "Charitable Contribution Strategies", code: "§170", cat: "deductions", lo: 500, hi: 4000, score: 60, priority: "LOW", timeline: "Year-end", timelineBucket: "90d",
-        authority: "IRC §170", forms: "Schedule A · Form 8283", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Appreciated asset donations avoid capital gains. Bunching strategy concentrates deductions into alternating years.",
-        sources: [{ doc: "Brokerage", line: "Appreciated stock", value: "$15,000", field: "Holdings" }],
-        trace: [{ n: 1, step: "Current giving", formula: "Annual pattern", result: "$3,000/yr", src: "Intake" }, { n: 2, step: "Bunching", formula: "2 years → 1", result: "$6,000", src: "Strategy" }],
-        clientBrief: "Donating appreciated stock and bunching contributions maximizes your deduction.", action: "Identify appreciated long-term holdings", cost: "$0" },
+    { rank: 12, name: "Accountable Plan", code: "§62", cat: "entity", lo: 1200, hi: 3500, score: 75, priority: "MEDIUM", timeline: "30 days", timelineBucket: "30d",
+        authority: "IRC §62 · Treas. Reg. §1.62-2", forms: "Board resolution + plan document", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
+        abstract: "Reimburse business expenses tax-free through an accountable plan. Expenses must be substantiated and business-connected.",
+        sources: [{ doc: "QBO", line: "Unreimbursed expenses", value: "$8,500", field: "Employee Expenses" }],
+        trace: [{ n: 1, step: "Eligible expenses", formula: "Unreimbursed biz expenses", result: "$8,500", src: "QBO" }, { n: 2, step: "Tax savings", formula: "$8,500 × marginal rate", result: "$2,350", src: "Calc." }],
+        clientBrief: "An accountable plan lets you reimburse business expenses tax-free instead of taking them as taxable compensation.", action: "Adopt accountable plan via board resolution", cost: "$200–$500" },
+    { rank: 13, name: "Augusta Rule", code: "§280A(g)", cat: "deductions", lo: 1500, hi: 6000, score: 70, priority: "MEDIUM", timeline: "30 days", timelineBucket: "30d",
+        authority: "IRC §280A(g) · Rev. Rul. 2002-25", forms: "Rental agreement + FMV documentation", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        abstract: "Rent your personal residence to your business for up to 14 days per year tax-free. Rental income excluded from owner's return; business deducts rent.",
+        sources: [{ doc: "Intake", line: "Home FMV rental", value: "$500/day", field: "FMV Rate" }, { doc: "Intake", line: "Business use days", value: "12 days", field: "Meeting Days" }],
+        trace: [{ n: 1, step: "FMV rental rate", formula: "Comparable rental survey", result: "$500/day", src: "Market data" }, { n: 2, step: "Annual rental", formula: "12 × $500", result: "$6,000", src: "Calc." }],
+        clientBrief: "Renting your home to your business for board meetings creates a tax-free deduction for the company.", action: "Document FMV rental rate and schedule business use days", cost: "$0" },
+    { rank: 14, name: "Family Employment", code: "§73", cat: "entity", lo: 500, hi: 4000, score: 60, priority: "LOW", timeline: "Year-end", timelineBucket: "90d",
+        authority: "IRC §73 · IRC §3121(b)(3) · Rev. Rul. 73-348", forms: "W-4 + payroll documentation", warning: null, entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        abstract: "Hiring family members shifts income to lower brackets. Children under 18 employed by sole proprietor are exempt from FICA.",
+        sources: [{ doc: "Intake", line: "Family members", value: "2", field: "Eligible Family" }, { doc: "Intake", line: "Ages", value: "16, 19", field: "Children" }],
+        trace: [{ n: 1, step: "Eligible family", formula: "Children working in business", result: "2 family members", src: "Intake" }, { n: 2, step: "FICA savings", formula: "Under-18 exemption", result: "Up to $2,400", src: "§3121(b)(3)" }],
+        clientBrief: "Employing family members in your business can shift income to lower brackets and reduce employment taxes.", action: "Document bona fide job duties and arm's-length wages", cost: "$0" },
     { rank: 15, name: "SALT / PTE Optimization", code: "OBBBA §70109", cat: "state", lo: 3200, hi: 5800, score: 92, priority: "HIGH", timeline: "File now", timelineBucket: "now", needsPTE: true,
         authority: "OBBBA §70109 · IRC §164 · IRS Notice 2020-75", forms: "Schedule A · State PTE Election", warning: null, entities: ["S-Corporation", "Partnership/LLC"],
         abstract: "OBBBA raised SALT cap to $40,400 for 2026. PTE elections convert entity-level state tax into an unlimited federal business deduction. 30% phase-out above $500K MAGI (MFJ).",
         sources: [{ doc: "State Return", line: "Tax paid", value: "$9,108", field: "State Tax" }, { doc: "OBBBA §70109", line: "Table 1", value: "$40,400", field: "SALT Cap" }, { doc: "Intake", line: "Property tax", value: "$9,200", field: "Property Tax" }],
         trace: [{ n: 1, step: "PTE election", formula: "Entity-level state tax", result: "$7,029", src: "Notice 2020-75" }, { n: 2, step: "PTET bypasses cap", formula: "Entity-level deduction", result: "$7,029", src: "Notice" }, { n: 3, step: "Remaining SALT", formula: "$9,200 property tax", result: "$9,200", src: "Intake" }, { n: 4, step: "New regime", formula: "All deducted", result: "$0 lost", src: "OBBBA + PTE" }],
         clientBrief: "New federal law raised your SALT cap, and your state's PTE workaround bypasses it entirely for business income.", action: "Elect PTE for 2026. Claim full SALT cap.", cost: "$0" },
-    { rank: 16, name: "Business Interest §163(j)", code: "§163(j)", cat: "deductions", lo: 2000, hi: 15000, score: 73, priority: "MEDIUM", timeline: "File now", timelineBucket: "now",
-        authority: "IRC §163(j) · OBBBA §70306", forms: "Form 8990", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
-        abstract: "OBBBA restored EBITDA computation. Full deduction if gross receipts ≤$27M.",
-        sources: [{ doc: "1120S", line: "Interest", value: "$18,000", field: "Business Interest" }, { doc: "1120S", line: "3-yr avg", value: "$480,000", field: "Gross Receipts" }],
-        trace: [{ n: 1, step: "Gross receipts test", formula: "$480K ≤ $27M", result: "Exempt", src: "§163(j)(3)" }, { n: 2, step: "Full deduction", formula: "All interest deductible", result: "$18,000", src: "§163(j)" }],
-        clientBrief: "Your business qualifies for full interest deduction under the small business exception.", action: "No additional action — claim full deduction", cost: "$0" },
-    { rank: 17, name: "Income Deferral & Timing", code: "§451", cat: "income", lo: 1500, hi: 8000, score: 66, priority: "MEDIUM", timeline: "Year-end", timelineBucket: "90d",
-        authority: "IRC §451 · IRC §448", forms: "Form 3115", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Cash method taxpayers (≤$27M) defer income through billing timing. §451 advance payment deferral allows one-year deferral on prepaid income.",
-        sources: [{ doc: "1120S", line: "Revenue", value: "$500,000", field: "Revenue" }, { doc: "QBO", line: "AR aging", value: "$42,000", field: "Receivables" }],
-        trace: [{ n: 1, step: "Cash method", formula: "Revenue ≤ $27M", result: "Eligible", src: "§448" }, { n: 2, step: "Deferral", formula: "Q4 timing", result: "$20K–$40K", src: "QBO" }],
-        clientBrief: "Strategic timing of invoicing can defer $20K–$40K of income to next year.", action: "Review Q4 billing schedule", cost: "$0" },
-    { rank: 18, name: "Opportunity Zone §1400Z", code: "§1400Z", cat: "investment", lo: 5000, hi: 25000, score: 55, priority: "LOW", timeline: "Year-end", timelineBucket: "90d",
-        authority: "IRC §1400Z · OBBBA transition rules", forms: "Form 8996 · Form 8997", warning: "Confirm deferred gain recognition under OBBBA transition rules.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Rural QOZ improvement threshold reduced to 50%. QOF investments defer and potentially eliminate capital gains.",
-        sources: [{ doc: "Brokerage", line: "Gains", value: "$85,000", field: "Cap Gains" }],
-        trace: [{ n: 1, step: "Cap gains", formula: "Brokerage + sales", result: "$85,000", src: "Brokerage" }, { n: 2, step: "QOF window", formula: "180 days", result: "Up to $85K", src: "§1400Z" }],
-        clientBrief: "Investing capital gains into an Opportunity Zone fund defers taxes and potentially eliminates gains on the new investment.", action: "Identify QOF within 180 days of gain", cost: "$1,000–$3,000" },
-    { rank: 19, name: "Energy Credits §179D", code: "§179D", cat: "credits", preferIndustry: ["Real Estate", "Construction"], lo: 2500, hi: 25000, score: 58, priority: "MEDIUM", timeline: "90 days", timelineBucket: "90d",
+    { rank: 16, name: "§179D Energy Deduction", code: "§179D", cat: "credits", preferIndustry: ["Real Estate", "Construction"], lo: 2500, hi: 25000, score: 58, priority: "MEDIUM", timeline: "90 days", timelineBucket: "90d",
         authority: "IRC §179D · OBBBA §70507", forms: "Form 7205", warning: "ELIMINATED for construction after June 30, 2026.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
         abstract: "$0.50–$5.00/sqft for energy-efficient improvements. Eliminated for new construction after June 30, 2026.",
         sources: [{ doc: "Intake", line: "Sqft", value: "8,000", field: "Commercial Sqft" }],
         trace: [{ n: 1, step: "Rate", formula: "$0.50–$5.00/sqft", result: "$2.50 est.", src: "Prevailing wage" }, { n: 2, step: "Credit", formula: "8,000 × $2.50", result: "$20,000", src: "Calc." }],
         clientBrief: "Energy-efficient improvements qualify for up to $5.00/sqft. This credit is being eliminated — act before June 30, 2026.", action: "Commission energy study", cost: "$3,000–$8,000" },
-    { rank: 20, name: "Tax Method Elections", code: "§446", cat: "accounting", lo: 1000, hi: 6000, score: 62, priority: "MEDIUM", timeline: "File now", timelineBucket: "now",
-        authority: "IRC §446 · IRC §448", forms: "Form 3115", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Evaluate cash vs. accrual, LIFO/FIFO, §263A UNICAP exemption for businesses under $27M.",
-        sources: [{ doc: "1120S", line: "Method", value: "Cash", field: "Current" }, { doc: "QBO", line: "Inventory", value: "$45,000", field: "Inventory" }],
-        trace: [{ n: 1, step: "Current method", formula: "Cash basis", result: "Cash", src: "1120S" }, { n: 2, step: "UNICAP exempt", formula: "Under $27M", result: "Exempt", src: "§263A" }],
-        clientBrief: "Your business qualifies for simplified accounting methods that can defer income.", action: "Review accounting method elections with preparer", cost: "$500–$1,500" },
+    { rank: 17, name: "Vehicle Expense Optimization", code: "§274", cat: "deductions", lo: 800, hi: 3200, score: 66, priority: "MEDIUM", timeline: "30 days", timelineBucket: "30d",
+        authority: "IRC §274(d) · Rev. Proc. 2025-32", forms: "Mileage log or actual expense records", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        abstract: "Compare standard mileage rate (70¢/mi for 2026) vs. actual expenses. Heavy SUVs (GVWR > 6,000 lbs) eligible for full §179.",
+        sources: [{ doc: "Mileage log", line: "Business miles", value: "12,000", field: "Annual Miles" }, { doc: "Rev. Proc.", line: "Rate", value: "$0.70/mi", field: "2026 Rate" }],
+        trace: [{ n: 1, step: "Mileage method", formula: "12,000 × $0.70", result: "$8,400", src: "Rev. Proc." }, { n: 2, step: "Actual method", formula: "Fuel + ins + dep", result: "$7,200", src: "QBO" }, { n: 3, step: "Better method", formula: "Higher of two", result: "$8,400 mileage", src: "Calc." }],
+        clientBrief: "Choosing the right vehicle expense method maximizes your deduction — mileage rate wins for your usage.", action: "Maintain contemporaneous mileage log", cost: "$0" },
+    { rank: 18, name: "Insurance Optimization", code: "§79, §264", cat: "deductions", lo: 1500, hi: 6000, score: 55, priority: "MEDIUM", timeline: "90 days", timelineBucket: "90d",
+        authority: "IRC §79 · IRC §264 · IRC §162", forms: "Plan documents · Premium records", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
+        abstract: "Group term life up to $50K is tax-free (§79). Key-person and buy-sell insurance premiums may be deductible. Proper structuring avoids AMT traps.",
+        sources: [{ doc: "Benefits", line: "Group term", value: "$50,000", field: "Coverage" }, { doc: "Insurance", line: "Premium", value: "$3,600", field: "Annual Premium" }],
+        trace: [{ n: 1, step: "Group term exclusion", formula: "≤ $50K coverage", result: "Tax-free", src: "§79" }, { n: 2, step: "Key-person premium", formula: "Deductible if structured", result: "$3,600", src: "§162" }, { n: 3, step: "Total benefit", formula: "Premium + exclusion", result: "$3,600–$6,000", src: "Calc." }],
+        clientBrief: "Restructuring your business insurance produces tax-free benefits and deductible premiums.", action: "Review group term life and key-person policies with advisor", cost: "$300–$800" },
+    { rank: 19, name: "§1031 Like-Kind Exchange", code: "§1031", cat: "deferral", preferIndustry: ["Real Estate"], lo: 5000, hi: 50000, score: 58, priority: "MEDIUM", timeline: "Year-end", timelineBucket: "90d",
+        authority: "IRC §1031 · Treas. Reg. §1.1031", forms: "Form 8824", warning: "Only real property qualifies post-TCJA. 45-day ID / 180-day close.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        abstract: "Defer capital gains on real property by exchanging into like-kind replacement property. Strict identification and closing deadlines apply.",
+        sources: [{ doc: "Intake", line: "Property", value: "$400,000", field: "Relinquished FMV" }, { doc: "Intake", line: "Basis", value: "$180,000", field: "Adjusted Basis" }],
+        trace: [{ n: 1, step: "Realized gain", formula: "$400K − $180K", result: "$220,000", src: "Intake" }, { n: 2, step: "Deferred", formula: "Full deferral if boot = 0", result: "$220,000", src: "§1031" }, { n: 3, step: "Tax avoided", formula: "$220K × 23.8%", result: "$52,360", src: "Calc." }],
+        clientBrief: "Exchanging your investment property into a like-kind replacement defers $52K+ in capital gains taxes.", action: "Engage qualified intermediary before closing", cost: "$1,500–$3,000" },
+    { rank: 20, name: "QSBS §1202 Exclusion", code: "§1202", cat: "exclusions", lo: 0, hi: 250000, score: 62, priority: "MEDIUM", timeline: "Year-end", timelineBucket: "90d",
+        authority: "IRC §1202 · Rev. Proc. 2025-32", forms: "Stock documentation · Form 1040 Sch D", warning: "Must hold stock ≥ 5 years. C-Corp only. $50M gross assets cap.", entities: ["C-Corporation"],
+        abstract: "Exclude up to 100% of gain (max $10M or 10× basis) on sale of qualified small business stock held 5+ years.",
+        sources: [{ doc: "Intake", line: "Entity", value: "C-Corp", field: "Entity Type" }, { doc: "Intake", line: "Assets", value: "$8M", field: "Gross Assets" }, { doc: "Intake", line: "Held since", value: "2020", field: "Acquisition Year" }],
+        trace: [{ n: 1, step: "QSBS eligibility", formula: "C-Corp, < $50M assets", result: "Eligible", src: "§1202(d)" }, { n: 2, step: "Holding period", formula: "2020 → 2026 = 6 yrs", result: "≥ 5 yrs ✓", src: "§1202(a)" }, { n: 3, step: "Exclusion", formula: "100% of gain", result: "Up to $10M", src: "§1202(a)(1)" }],
+        clientBrief: "Your C-Corp stock may qualify for 100% gain exclusion on sale — up to $10M tax-free.", action: "Document original issuance, gross asset test, and holding period", cost: "$500–$2,000" },
     { rank: 21, name: "Qualified Tips Deduction", code: "OBBBA", cat: "obbba_new", onlyIndustry: ["Restaurant / Hospitality"], lo: 3000, hi: 25000, score: 78, priority: "HIGH", timeline: "File now", timelineBucket: "now",
         authority: "OBBBA Qualified Tips Provision", forms: "Form 1040 / Schedule C", warning: "Tipping occupations only. Max $25K. Effective 2025–2028.", entities: ["Sole Proprietorship", "Partnership/LLC"],
         abstract: "New OBBBA deduction up to $25,000 for qualifying tip income. Tipping occupations only. Effective 2025–2028.",
@@ -134,7 +134,7 @@ exports.STRATEGIES = [
         trace: [{ n: 1, step: "Tip income", formula: "Payroll", result: "$32,000", src: "Payroll" }, { n: 2, step: "Cap", formula: "Lesser of tips or $25K", result: "$25,000", src: "OBBBA" }],
         clientBrief: "New OBBBA provision lets you deduct up to $25,000 of tip income through 2028.", action: "Document and categorize all tip income", cost: "$0" },
     { rank: 22, name: "Overtime Pay Deduction", code: "OBBBA", cat: "obbba_new", minEmployees: 1, lo: 2000, hi: 12500, score: 74, priority: "HIGH", timeline: "File now", timelineBucket: "now",
-        authority: "OBBBA Overtime Provision", forms: "Form 1040", warning: "MAGI phase-out: $150K/$300K. Effective 2025–2028.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        authority: "OBBBA Overtime Provision", forms: "Form 1040", warning: "MAGI phase-out: $150K/$300K. Effective 2025–2028.", entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "New OBBBA deduction for overtime: $12,500 single / $25,000 MFJ. Phase-out at $150K/$300K MAGI.",
         sources: [{ doc: "Payroll", line: "OT hours", value: "320 hrs", field: "Overtime" }, { doc: "W-2", line: "OT comp", value: "$18,000", field: "OT Pay" }],
         trace: [{ n: 1, step: "OT compensation", formula: "W-2 overtime", result: "$18,000", src: "W-2" }, { n: 2, step: "Cap", formula: "$12,500 / $25K MFJ", result: "$12,500", src: "OBBBA" }],
@@ -159,8 +159,6 @@ exports.STRATEGIES = [
         clientBrief: "New provision allows tax-deductible contributions to employee child savings accounts.", action: "Monitor IRS guidance. Plan contributions.", cost: "$200–$500" },
 ];
 exports.ADDITIONAL = [
-    { name: "Accountable Plan", savings: "$1,200–$3,500", priority: "MEDIUM" },
     { name: "Estimated Tax Timing", savings: "$200–$800", priority: "LOW" },
     { name: "Business Insurance Review", savings: "$400–$2,000", priority: "LOW" },
-    { name: "Vehicle Expense Optimization", savings: "$800–$3,200", priority: "MEDIUM" },
 ];