## Translate TODOs and FIXMEs into tasks

When there are `#TODO` or `#FIXME` comments in the codebase (shown in the
**Code TODOs and FIXMEs** section of your context), translate them into tasks
on the board:

- **Group related items** into a single cohesive task when they address the
  same component, module, or concern.  Do not create one task per comment
  unless each comment is truly independent.
- **Cite the source** in the task's Notes section (file and line number).
- A task that resolves a TODO/FIXME should instruct the coder to **remove the
  comment** once the work is done.
