update directory structure

playground/server/trpc/context.ts

@@ -0,0 +1,17 @@
+/* eslint-disable @typescript-eslint/no-unused-vars */
+import type { inferAsyncReturnType } from '@trpc/server'
+import type { H3Event } from 'h3'
+
+export type Context = inferAsyncReturnType<typeof createContext>
+
+/**
+ * Creates context for an incoming request
+ * @link https://trpc.io/docs/context
+ */
+export async function createContext(
+  opts: H3Event,
+) {
+  // for API-response caching see https://trpc.io/docs/caching
+
+  return {}
+}