{# B2: Single-source taxpayer-level offset caveat. Rendered once at the top
   of /tax when an account filter is active. Replaces the inline blocks
   previously embedded in _harvest_plan.html and _tax_wash_sales_tab.html.

   Caller must set:
     account_filter_active : bool
     selected_accounts     : list[str]
#}
{% if account_filter_active %}
<div data-testid="taxpayer-caveat"
     class="panel mb-3 px-3 py-2 text-[12px] text-warn">
  Offset budget is taxpayer-level. Filtered candidate lots reflect the
  selected account{% if selected_accounts|length != 1 %}s{% endif %}
  {% if selected_accounts|length == 1 %}(<strong>{{ selected_accounts[0] }}</strong>){% endif %},
  but offset capacity (§1211 cap, §1212(b) carryforward) is shared across all accounts.
</div>
{% endif %}