:root {
  color-scheme: light;
  --paper: #f8f9f4;
  --ink: #193d33;
  --muted: #58675f;
  --line: #dde3d8;
  --green: #27634a;
  --lime: #e4efb4;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 24px; }
body { margin: 0; background: var(--paper); color: var(--ink); font-family: "Avenir Next", Avenir, "Segoe UI", sans-serif; font-size: 15px; line-height: 1.65; }
a { color: inherit; text-underline-offset: 4px; }
a:hover { color: var(--green); }
button, input { font: inherit; }
button, a, input { -webkit-tap-highlight-color: transparent; }
button { cursor: pointer; }
:focus-visible { outline: 3px solid #a16b12; outline-offset: 4px; }
[hidden] { display: none !important; }
.page-width { max-width: 1200px; width: calc(100% - 96px); margin-inline: auto; }
.site-header { height: 100px; display: flex; align-items: center; justify-content: space-between; border-bottom: 1px solid var(--line); }
.brand { display: inline-flex; align-items: center; font-size: 22px; font-weight: 750; letter-spacing: -1px; text-decoration: none; }
.brand-dot { color: #6f873a; }
.brand-icon { display: flex; align-items: end; justify-content: center; gap: 4px; width: 34px; height: 34px; padding: 9px 8px; margin-right: 10px; background: var(--ink); border-radius: 9px; }
.brand-icon i { width: 3px; background: var(--lime); height: 8px; }
.brand-icon i:nth-child(2) { height: 12px; }
.brand-icon i:nth-child(3) { height: 17px; }
nav { display: flex; gap: 32px; }
nav a { text-decoration: none; font-size: 13px; font-weight: 600; padding-block: 10px; }
nav a:last-child { border-bottom: 1px solid var(--ink); }
.hero { display: grid; grid-template-columns: 1.55fr 1fr; gap: 80px; align-items: center; padding: 72px 0 66px; }
.eyebrow { font-size: 10px; font-weight: 750; letter-spacing: 1.7px; margin: 0 0 18px; }
.status-dot { display: inline-block; width: 7px; height: 7px; border-radius: 50%; background: #70914a; margin-right: 7px; }
h1 { font-size: clamp(38px, 4.5vw, 59px); line-height: 1.12; letter-spacing: -2.5px; font-weight: 550; margin: 0 0 24px; }
.hero-copy { color: var(--muted); max-width: 510px; font-size: 16px; line-height: 1.8; margin: 0 0 28px; }
.primary-link { display: inline-flex; gap: 25px; align-items: center; padding: 13px 20px; background: var(--ink); color: white; border-radius: 7px; text-decoration: none; font-size: 13px; font-weight: 600; }
.primary-link:hover { background: var(--green); color: white; }
.hero-note { background: #eaf0df; border: 1px solid #dce5cf; border-radius: 14px; padding: 28px 32px; min-height: 300px; position: relative; overflow: hidden; }
.note-label { font-size: 9px; font-weight: 700; letter-spacing: 1.1px; position: relative; z-index: 1; }
.tax-number { font-size: 92px; line-height: 1.2; letter-spacing: -7px; font-weight: 450; position: relative; z-index: 1; }
.tax-number span { font-size: 48px; letter-spacing: -2px; margin-left: 5px; }
.hero-note p { margin: 6px 0 22px; font-size: 15px; position: relative; z-index: 1; }
.hero-note a { font-size: 11px; position: relative; z-index: 1; }
.note-decoration { position: absolute; width: 230px; height: 230px; border: 1px solid #cdd9bf; border-radius: 50%; right: -130px; top: 80px; box-shadow: 0 0 0 22px #eaf0df, 0 0 0 23px #d3ddc7, 0 0 0 45px #eaf0df, 0 0 0 46px #d9e2ce; }
.intro-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 35px; padding: 28px 0 45px; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.intro-grid article + article { padding-left: 30px; border-left: 1px solid var(--line); }
.section-number { font-size: 9px; font-weight: 650; letter-spacing: 1.2px; color: var(--muted); }
.intro-grid h2 { font-size: 17px; line-height: 1.45; font-weight: 650; margin: 12px 0; letter-spacing: -.4px; }
.intro-grid p { color: var(--muted); font-size: 13px; margin: 0; line-height: 1.8; }
.citation { font-size: 10px; white-space: nowrap; }
.calculator-section { padding-top: 62px; }
.section-heading { display: flex; align-items: end; justify-content: space-between; gap: 20px; margin-bottom: 26px; }
.section-heading .eyebrow { margin-bottom: 10px; }
h2 { font-size: 30px; line-height: 1.25; font-weight: 550; letter-spacing: -1px; margin: 0; }
.small-badge { font-size: 10px; white-space: nowrap; background: #edf0e7; border-radius: 5px; padding: 6px 10px; }
.small-badge span { margin-right: 4px; }
.calculator { display: grid; grid-template-columns: 320px minmax(0, 1fr); border: 1px solid #d9e0d3; border-radius: 12px; overflow: hidden; background: white; }
.input-panel { background: #f0f3e9; padding: 28px; border-right: 1px solid var(--line); }
fieldset { border: 0; padding: 0; margin: 0; min-width: 0; }
.panel-title { padding: 0; font-size: 16px; font-weight: 650; margin-bottom: 22px; }
.field { margin-bottom: 23px; }
.field label { display: flex; justify-content: space-between; gap: 8px; font-size: 11px; font-weight: 650; margin-bottom: 7px; }
.unit { color: var(--muted); font-weight: 400; }
input[type="number"] { display: block; width: 100%; min-height: 44px; border: 1px solid #c8d3c3; border-radius: 6px; background: white; color: var(--ink); padding: 7px 12px; font-size: 19px; font-weight: 550; font-variant-numeric: tabular-nums; }
input[type="number"]:user-invalid { border-color: #a04431; }
input[type="range"] { width: 100%; margin: 8px 0 0; accent-color: var(--green); height: 22px; cursor: pointer; }
.field-help { font-size: 10px; line-height: 1.6; color: var(--muted); margin: 4px 0 0; }
.fee-field { margin-bottom: 18px; }
.scenario-controls { border-top: 1px solid #d8e0ce; padding-top: 14px; }
.scenario-controls > span { font-size: 10px; color: var(--muted); }
.scenario-controls > div { display: flex; gap: 7px; margin-top: 7px; }
.scenario-controls button { flex: 1; border: 1px solid #c9d4bf; background: transparent; color: var(--ink); min-height: 44px; border-radius: 5px; font-size: 12px; }
.scenario-controls button[aria-pressed="true"], .scenario-controls button:hover { background: var(--ink); color: white; border-color: var(--ink); }
.reset-button { min-height: 44px; margin-top: 8px; background: transparent; border: 0; padding: 0 3px; font-size: 11px; color: var(--muted); text-decoration: underline; text-underline-offset: 3px; }
.result-panel { padding: 35px 32px 24px; min-width: 0; }
.result-label { font-size: 12px; color: var(--muted); margin: 0; }
.result-value { font-size: clamp(30px, 4vw, 48px); line-height: 1.25; letter-spacing: -1.8px; font-weight: 550; margin: 9px 0 14px; overflow-wrap: anywhere; }
.result-change { display: flex; flex-wrap: wrap; align-items: center; gap: 9px; font-size: 10px; color: var(--muted); margin: 0; }
.change-badge { display: inline-block; background: #eaf2dc; color: #315325; padding: 4px 9px; border-radius: 4px; font-size: 11px; font-weight: 600; }
.change-badge.negative { color: #873c2e; background: #f8e9e4; }
.chart-figure { margin: 32px 0 26px; }
.chart-legend { display: flex; flex-wrap: wrap; gap: 10px 20px; font-size: 10px; color: var(--muted); margin-bottom: 12px; }
.chart-legend span { display: flex; align-items: center; gap: 7px; }
.chart-legend i { display: inline-block; width: 18px; height: 0; border-top: 2px solid var(--green); }
.chart-container { position: relative; width: 100%; aspect-ratio: 680 / 270; }
#chart { display: block; width: 100%; height: 100%; }
.chart-note { font-size: 10px; color: var(--muted); margin: 6px 0 0; }
.result-stats { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 15px; padding-top: 21px; border-top: 1px solid var(--line); }
.result-stats span { display: block; font-size: 10px; color: var(--muted); }
.result-stats strong { display: block; font-size: 18px; font-weight: 550; margin-top: 5px; overflow-wrap: anywhere; }
.result-footnote { display: flex; align-items: start; gap: 9px; margin-top: 22px; background: #f6f7f2; border-radius: 6px; padding: 12px; color: var(--muted); font-size: 10px; }
.result-footnote p { margin: 0; }
.loss-note, .notice { border-radius: 6px; background: #fff1e3; padding: 14px; color: #783a1d; font-size: 12px; }
.details-block { border-bottom: 1px solid var(--line); }
summary { list-style: none; display: flex; align-items: center; justify-content: space-between; gap: 20px; cursor: pointer; padding: 18px 4px; font-size: 12px; font-weight: 600; }
summary::-webkit-details-marker { display: none; }
summary > span { font-size: 20px; font-weight: 400; }
details[open] summary > span { transform: rotate(45deg); }
.details-content { max-width: 880px; padding: 0 4px 18px; color: var(--muted); font-size: 13px; }
.details-content li { margin-bottom: 10px; }
.table-wrapper { overflow-x: auto; padding: 0 4px 20px; }
table { width: 100%; border-collapse: collapse; font-size: 12px; font-variant-numeric: tabular-nums; white-space: nowrap; }
th, td { padding: 12px; text-align: right; border-bottom: 1px solid var(--line); }
th { background: #edf1e5; font-size: 11px; }
th:first-child, td:first-child { text-align: left; }
caption { text-align: left; color: var(--muted); font-size: 11px; padding-bottom: 12px; white-space: normal; }
.tax-section { display: grid; grid-template-columns: .85fr 1.4fr; gap: 60px; padding: 65px 0; border-bottom: 1px solid var(--line); }
.tax-heading > p:last-child { font-size: 13px; color: var(--muted); margin-top: 19px; }
.tax-cards { display: grid; grid-template-columns: 1fr 1fr; gap: 25px; }
.tax-card-icon { display: inline-grid; place-items: center; width: 32px; height: 32px; border: 1px solid #d4dccb; border-radius: 50%; font-size: 17px; }
h3 { font-size: 15px; margin: 13px 0 9px; font-weight: 650; }
.tax-cards p { font-size: 12px; color: var(--muted); margin: 0; line-height: 1.85; }
.sources { display: grid; grid-template-columns: 1fr 1fr; gap: 75px; padding: 52px 0 65px; }
.sources h2 { font-size: 25px; }
.sources > div > p { color: var(--muted); font-size: 12px; max-width: 420px; }
.source-card { border-left: 2px solid #cbd9b2; padding-left: 23px; }
.source-tag { display: block; font-size: 9px; letter-spacing: 1px; color: var(--muted); margin-bottom: 12px; }
.source-card > a { display: flex; justify-content: space-between; align-items: start; gap: 10px; font-size: 14px; font-weight: 600; }
.source-date { font-size: 10px; color: var(--muted); }
.site-footer { border-top: 1px solid var(--line); display: flex; align-items: center; justify-content: space-between; gap: 20px; padding-block: 28px; }
.site-footer .brand { font-size: 17px; }
.site-footer p { font-size: 10px; color: var(--muted); }
.site-footer > a:last-child { font-size: 11px; white-space: nowrap; }
.skip-link { position: absolute; top: -100px; left: 12px; background: white; padding: 12px; z-index: 10; }
.skip-link:focus { top: 10px; }
@media (min-width: 1440px) { .hero { gap: 130px; } }
@media (max-width: 1000px) {
  .page-width { width: calc(100% - 48px); }
  .hero { gap: 35px; }
  .hero-note { padding: 24px; }
  .calculator { grid-template-columns: 280px minmax(0, 1fr); }
  .input-panel { padding: 22px; }
  .result-panel { padding: 28px 22px; }
  .section-heading { align-items: start; flex-direction: column; gap: 12px; }
  .intro-grid { gap: 20px; }
  .intro-grid article + article { padding-left: 20px; }
  .tax-section { gap: 30px; }
  .sources { gap: 40px; }
}
@media (max-width: 760px) {
  .site-header { height: 80px; }
  .brand { font-size: 19px; }
  nav { gap: 18px; }
  nav a { font-size: 12px; }
  .hero { padding: 44px 0; gap: 28px; grid-template-columns: 1fr; }
  h1 { font-size: 46px; }
  .hero-note { min-height: auto; padding: 23px 25px; }
  .tax-number { font-size: 72px; }
  .hero-note p { margin-bottom: 12px; }
  .intro-grid { grid-template-columns: 1fr; gap: 24px; padding: 30px 0; }
  .intro-grid article + article { border-left: 0; padding-left: 0; }
  .intro-grid h2 { margin-block: 5px 9px; }
  .calculator-section { padding-top: 40px; }
  h2 { font-size: 28px; }
  .calculator { grid-template-columns: 1fr; }
  .input-panel { border-right: 0; border-bottom: 1px solid var(--line); padding: 24px; }
  .field label { font-size: 13px; }
  .field-help { font-size: 12px; }
  .scenario-controls > span, .reset-button { font-size: 12px; }
  .result-panel { padding: 28px 20px; }
  .result-value { font-size: 40px; }
  .chart-figure { margin-top: 25px; }
  .result-stats { grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 10px; }
  .result-stats strong { font-size: 16px; }
  .result-stats span { font-size: 11px; }
  .result-footnote, .chart-note { font-size: 11px; }
  .tax-section { grid-template-columns: 1fr; padding-block: 40px; }
  .tax-cards { gap: 25px; }
  .sources { grid-template-columns: 1fr; gap: 22px; padding-block: 40px; }
  .site-footer { flex-wrap: wrap; }
  .site-footer p { order: 3; width: 100%; margin: 0; }
}
@media (max-width: 420px) {
  .page-width { width: calc(100% - 32px); }
  .brand { font-size: 17px; }
  .brand-icon { width: 28px; height: 30px; margin-right: 7px; padding: 7px 6px; }
  nav a:first-child { display: none; }
  h1 { font-size: 38px; letter-spacing: -1.7px; }
  .hero-copy { font-size: 15px; }
  .eyebrow { font-size: 9px; letter-spacing: 1.3px; }
  h2 { font-size: 25px; }
  .input-panel { padding: 20px; }
  .result-value { font-size: 34px; }
  .result-panel { padding-inline: 16px; }
  .result-stats { grid-template-columns: 1fr; gap: 13px; }
  .result-stats > div { display: flex; justify-content: space-between; align-items: baseline; gap: 10px; }
  .result-stats strong { margin: 0; }
  .tax-cards { grid-template-columns: 1fr; }
}
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } }