Add initial Code

resources/js/components/ui/tabs/TabsTrigger.vue

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+<script setup lang="ts">
+import type { TabsTriggerProps } from "reka-ui"
+import type { HTMLAttributes } from "vue"
+import { reactiveOmit } from "@vueuse/core"
+import { TabsTrigger, useForwardProps } from "reka-ui"
+import { cn } from "@/lib/utils"
+
+const props = defineProps<TabsTriggerProps & { class?: HTMLAttributes["class"] }>()
+
+const delegatedProps = reactiveOmit(props, "class")
+
+const forwardedProps = useForwardProps(delegatedProps)
+</script>
+
+<template>
+  <TabsTrigger
+    data-slot="tabs-trigger"
+    v-bind="forwardedProps"
+    :class="cn(
+      `data-[state=active]:bg-background dark:data-[state=active]:text-foreground focus-visible:border-ring focus-visible:ring-ring/50 focus-visible:outline-ring dark:data-[state=active]:border-input dark:data-[state=active]:bg-input/30 text-foreground dark:text-muted-foreground inline-flex h-[calc(100%-1px)] flex-1 items-center justify-center gap-1.5 rounded-md border border-transparent px-2 py-1 text-sm font-medium whitespace-nowrap transition-[color,box-shadow] focus-visible:ring-[3px] focus-visible:outline-1 disabled:pointer-events-none disabled:opacity-50 data-[state=active]:shadow-sm [&_svg]:pointer-events-none [&_svg]:shrink-0 [&_svg:not([class*='size-'])]:size-4`,
+      props.class,
+    )"
+  >
+    <slot />
+  </TabsTrigger>
+</template>