diff --git a/.gitignore b/.gitignore
new file mode 100644
index 0000000..71fa1a8
--- /dev/null
+++ b/.gitignore
@@ -0,0 +1,37 @@
+# Android Studio
+*.iml
+.gradle
+/local.properties
+/.idea/
+.DS_Store
+/build
+/captures
+.externalNativeBuild
+.cxx
+
+# Kotlin
+*.class
+*.log
+
+# Build files
+*.apk
+*.aar
+/bin/
+/out/
+
+# Dependency directories
+/node_modules/
+
+# Gradle
+.gradle/
+build/
+
+# Misc
+.env
+local.properties
+
+# Logging
+*.log
+
+# Test reports
+test-results/
\ No newline at end of file
diff --git a/app/src/main/java/com/example/todoapp/TodoViewModel.kt b/app/src/main/java/com/example/todoapp/TodoViewModel.kt
new file mode 100644
index 0000000..d2ec20b
--- /dev/null
+++ b/app/src/main/java/com/example/todoapp/TodoViewModel.kt
@@ -0,0 +1,41 @@
+package com.example.todoapp
+
+import androidx.lifecycle.ViewModel
+import androidx.lifecycle.viewModelScope
+import kotlinx.coroutines.flow.MutableStateFlow
+import kotlinx.coroutines.flow.StateFlow
+import kotlinx.coroutines.flow.asStateFlow
+import kotlinx.coroutines.launch
+
+class TodoViewModel(private val repository: TodoRepository) : ViewModel() {
+    // Sealed class to represent deletion state
+    sealed class DeletionState {
+        object Idle : DeletionState()
+        object Success : DeletionState()
+        data class Error(val message: String) : DeletionState()
+    }
+
+    // State flow to track deletion status
+    private val _deletionState = MutableStateFlow<DeletionState>(DeletionState.Idle)
+    val deletionState: StateFlow<DeletionState> = _deletionState.asStateFlow()
+
+    /**
+     * Deletes a todo item and provides feedback through deletionState
+     * @param todoItem The todo item to be deleted
+     */
+    fun deleteTodoItem(todoItem: TodoItem) {
+        viewModelScope.launch {
+            try {
+                repository.delete(todoItem)
+                _deletionState.value = DeletionState.Success
+            } catch (e: Exception) {
+                _deletionState.value = DeletionState.Error(
+                    "Failed to delete todo item: ${e.localizedMessage}"
+                )
+            } finally {
+                // Reset state after handling
+                _deletionState.value = DeletionState.Idle
+            }
+        }
+    }
+}
\ No newline at end of file
diff --git a/src/main/kotlin/com/todoapp/data/model/Todo.kt b/src/main/kotlin/com/todoapp/data/model/Todo.kt
new file mode 100644
index 0000000..440303f
--- /dev/null
+++ b/src/main/kotlin/com/todoapp/data/model/Todo.kt
@@ -0,0 +1,19 @@
+package com.todoapp.data.model
+
+import androidx.room.Entity
+import androidx.room.PrimaryKey
+
+@Entity(tableName = "todos")
+data class Todo(
+    @PrimaryKey(autoGenerate = true)
+    val id: Int = 0,
+    val title: String,
+    val description: String? = null,
+    val isCompleted: Boolean = false,
+    val createdAt: Long = System.currentTimeMillis(),
+    val updatedAt: Long = System.currentTimeMillis()
+) {
+    fun validate(): Boolean {
+        return title.isNotBlank() && title.length <= 100
+    }
+}
\ No newline at end of file
diff --git a/src/main/kotlin/com/todoapp/data/repository/TodoDao.kt b/src/main/kotlin/com/todoapp/data/repository/TodoDao.kt
new file mode 100644
index 0000000..906404f
--- /dev/null
+++ b/src/main/kotlin/com/todoapp/data/repository/TodoDao.kt
@@ -0,0 +1,29 @@
+package com.todoapp.data.repository
+
+import androidx.room.*
+import com.todoapp.data.model.Todo
+import kotlinx.coroutines.flow.Flow
+
+@Dao
+interface TodoDao {
+    @Query("SELECT * FROM todos ORDER BY createdAt DESC")
+    fun getAllTodos(): Flow<List<Todo>>
+
+    @Query("SELECT * FROM todos WHERE id = :todoId")
+    suspend fun getTodoById(todoId: Int): Todo?
+
+    @Insert(onConflict = OnConflictStrategy.REPLACE)
+    suspend fun insertTodo(todo: Todo): Long
+
+    @Update
+    suspend fun updateTodo(todo: Todo)
+
+    @Delete
+    suspend fun deleteTodo(todo: Todo)
+
+    @Query("DELETE FROM todos WHERE id = :todoId")
+    suspend fun deleteTodoById(todoId: Int)
+
+    @Query("SELECT * FROM todos WHERE isCompleted = :completed")
+    fun getTodosByCompletionStatus(completed: Boolean): Flow<List<Todo>>
+}
\ No newline at end of file
diff --git a/src/main/kotlin/com/todoapp/data/repository/TodoRepository.kt b/src/main/kotlin/com/todoapp/data/repository/TodoRepository.kt
new file mode 100644
index 0000000..f5b5707
--- /dev/null
+++ b/src/main/kotlin/com/todoapp/data/repository/TodoRepository.kt
@@ -0,0 +1,67 @@
+package com.todoapp.data.repository
+
+import com.todoapp.data.model.Todo
+import kotlinx.coroutines.flow.Flow
+import kotlinx.coroutines.flow.catch
+import kotlinx.coroutines.flow.map
+
+class TodoRepository(private val todoDao: TodoDao) {
+    val allTodos: Flow<List<Todo>> = todoDao.getAllTodos()
+        .catch { emit(emptyList()) }
+
+    fun getTodosByCompletionStatus(completed: Boolean): Flow<List<Todo>> = 
+        todoDao.getTodosByCompletionStatus(completed)
+            .catch { emit(emptyList()) }
+
+    suspend fun getTodoById(id: Int): Todo? {
+        return try {
+            todoDao.getTodoById(id)
+        } catch (e: Exception) {
+            null
+        }
+    }
+
+    suspend fun addTodo(todo: Todo): Result<Long> {
+        return try {
+            if (!todo.validate()) {
+                Result.failure(IllegalArgumentException("Invalid todo item"))
+            } else {
+                val id = todoDao.insertTodo(todo)
+                Result.success(id)
+            }
+        } catch (e: Exception) {
+            Result.failure(e)
+        }
+    }
+
+    suspend fun updateTodo(todo: Todo): Result<Unit> {
+        return try {
+            if (!todo.validate()) {
+                Result.failure(IllegalArgumentException("Invalid todo item"))
+            } else {
+                todoDao.updateTodo(todo.copy(updatedAt = System.currentTimeMillis()))
+                Result.success(Unit)
+            }
+        } catch (e: Exception) {
+            Result.failure(e)
+        }
+    }
+
+    suspend fun deleteTodo(todo: Todo): Result<Unit> {
+        return try {
+            todoDao.deleteTodo(todo)
+            Result.success(Unit)
+        } catch (e: Exception) {
+            Result.failure(e)
+        }
+    }
+
+    suspend fun deleteTodoById(todoId: Int): Result<Unit> {
+        return try {
+            todoDao.deleteTodoById(todoId)
+            Result.success(Unit)
+        } catch (e: Exception) {
+            Result.failure(e)
+        }
+    }
+}
\ No newline at end of file
diff --git a/src/test/kotlin/com/todoapp/data/repository/TodoRepositoryTest.kt b/src/test/kotlin/com/todoapp/data/repository/TodoRepositoryTest.kt
new file mode 100644
index 0000000..e17f1e7
--- /dev/null
+++ b/src/test/kotlin/com/todoapp/data/repository/TodoRepositoryTest.kt
@@ -0,0 +1,63 @@
+package com.todoapp.data.repository
+
+import com.todoapp.data.model.Todo
+import kotlinx.coroutines.flow.first
+import kotlinx.coroutines.runBlocking
+import org.junit.Assert.*
+import org.junit.Before
+import org.junit.Test
+import org.mockito.Mock
+import org.mockito.Mockito.*
+import org.mockito.MockitoAnnotations
+
+class TodoRepositoryTest {
+
+    @Mock
+    private lateinit var mockTodoDao: TodoDao
+
+    private lateinit var todoRepository: TodoRepository
+
+    @Before
+    fun setup() {
+        MockitoAnnotations.openMocks(this)
+        todoRepository = TodoRepository(mockTodoDao)
+    }
+
+    @Test
+    fun `addTodo should insert valid todo`() = runBlocking {
+        val validTodo = Todo(title = "Test Todo")
+        `when`(mockTodoDao.insertTodo(validTodo)).thenReturn(1L)
+
+        val result = todoRepository.addTodo(validTodo)
+
+        assertTrue(result.isSuccess)
+        assertEquals(1L, result.getOrNull())
+        verify(mockTodoDao).insertTodo(validTodo)
+    }
+
+    @Test
+    fun `addTodo should fail for invalid todo`() = runBlocking {
+        val invalidTodo = Todo(title = "")
+
+        val result = todoRepository.addTodo(invalidTodo)
+
+        assertTrue(result.isFailure)
+        assertTrue(result.exceptionOrNull() is IllegalArgumentException)
+    }
+
+    @Test
+    fun `deleteTodo should successfully delete a todo`() = runBlocking {
+        val todo = Todo(id = 1, title = "Test Todo")
+        todoRepository.deleteTodo(todo)
+
+        verify(mockTodoDao).deleteTodo(todo)
+    }
+
+    @Test
+    fun `updateTodo should update valid todo`() = runBlocking {
+        val validTodo = Todo(id = 1, title = "Updated Todo")
+        todoRepository.updateTodo(validTodo)
+
+        verify(mockTodoDao).updateTodo(any())
+    }
+}
\ No newline at end of file