:root {
    --navy: #142b4a;
    --navy-dark: #0b1d34;
    --blue: #315e91;
    --gold: #e4b956;
    --gold-soft: #f7e8bd;
    --sky: #b9d8ed;
    --paper: #f6f4ed;
    --white: #fff;
    --ink: #1e2b3e;
    --muted: #687386;
    --line: #d9dce0;
    --red: #c75142;
    --green: #38765d;
    --shadow: 0 26px 75px rgba(15, 37, 67, .12);
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
    margin: 0; color: var(--ink); background: var(--paper);
    font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
    line-height: 1.55; -webkit-font-smoothing: antialiased;
}
[hidden] { display: none !important; }
a { color: inherit; text-underline-offset: 3px; }
button, input { font: inherit; }
.icon { width: 1.2em; height: 1.2em; flex: 0 0 auto; }
.container { width: min(1180px, calc(100% - 44px)); margin-inline: auto; }
.narrow { width: min(850px, calc(100% - 44px)); }
.skip-link { position: fixed; z-index: 100; top: 0; left: 10px; padding: 10px 14px; color: var(--navy); background: var(--gold); clip-path: inset(100%); }
.skip-link:focus { top: 10px; clip-path: none; }

.site-header { color: white; background: var(--navy); border-bottom: 1px solid rgba(255,255,255,.13); }
.header-inner { min-height: 80px; display: flex; align-items: center; justify-content: space-between; gap: 30px; }
.brand { display: inline-flex; align-items: center; gap: 11px; color: white; text-decoration: none; }
.brand-mark { width: 41px; height: 41px; display: grid; place-items: center; color: var(--navy); background: var(--gold); border-radius: 6px; }
.brand-mark .icon { width: 24px; height: 24px; stroke-width: 2.2; }
.brand > span:last-child { display: grid; line-height: 1.05; }
.brand strong { font-size: 14px; }
.brand b { color: var(--sky); font-size: 11px; font-weight: 600; letter-spacing: .08em; text-transform: uppercase; }
.site-header nav { display: flex; gap: 29px; }
.site-header nav a { color: #bac6d6; font-size: 12px; font-weight: 700; text-decoration: none; }
.site-header nav a:hover, .site-header nav a[aria-current="page"] { color: var(--gold); }
.header-cta { display: inline-flex; align-items: center; gap: 8px; color: var(--gold); font-size: 12px; font-weight: 800; }
.header-cta .icon { width: 16px; }

.hero {
    position: relative; overflow: hidden; color: white; background:
        linear-gradient(rgba(255,255,255,.035) 1px, transparent 1px),
        linear-gradient(90deg, rgba(255,255,255,.035) 1px, transparent 1px),
        var(--navy);
    background-size: 48px 48px;
}
.hero::before {
    position: absolute; width: 460px; height: 460px; right: -220px; bottom: -260px;
    border: 75px solid rgba(228,185,86,.07); border-radius: 50%; content: "";
}
.hero-grid { min-height: 625px; display: grid; grid-template-columns: 1.05fr .95fr; align-items: center; gap: 80px; padding-block: 75px 85px; }
.eyebrow { margin: 0 0 15px; color: #9a7216; font-size: 10px; font-weight: 850; letter-spacing: .15em; text-transform: uppercase; }
.hero .eyebrow { color: var(--gold); }
h1, h2, h3, p { margin-top: 0; }
.hero h1, .subhero h1, .not-found h1 {
    margin-bottom: 25px; font-family: Georgia, "Times New Roman", serif; font-size: clamp(55px, 6.6vw, 84px);
    font-weight: 500; letter-spacing: -.055em; line-height: .96;
}
.hero h1 em { color: var(--gold); font-style: italic; }
.hero-copy > p:not(.eyebrow) { max-width: 600px; margin-bottom: 30px; color: #c5ceda; font-size: 18px; }
.button { display: inline-flex; min-height: 50px; align-items: center; justify-content: center; gap: 9px; padding: 12px 21px; border: 0; text-decoration: none; font-size: 13px; font-weight: 800; }
.button.gold { color: var(--navy); background: var(--gold); box-shadow: 6px 6px 0 var(--sky); }
.button.gold:hover { transform: translate(2px,2px); box-shadow: 4px 4px 0 var(--sky); }
.hero-copy ul { display: flex; flex-wrap: wrap; gap: 18px; margin: 32px 0 0; padding: 0; color: #aeb9c8; list-style: none; font-size: 10px; }
.hero-copy li { display: flex; align-items: center; gap: 6px; }
.hero-copy li .icon { width: 14px; color: var(--gold); }

.hero-model { position: relative; z-index: 2; padding: 31px; color: var(--ink); background: white; border: 1px solid #e1e4e7; box-shadow: 14px 14px 0 var(--gold); transform: rotate(1.3deg); }
.model-head { display: flex; justify-content: space-between; padding-bottom: 14px; border-bottom: 2px solid var(--navy); color: var(--muted); font-size: 9px; font-weight: 850; letter-spacing: .12em; }
.income-line { display: grid; grid-template-columns: 55px 1fr auto; align-items: center; gap: 10px; min-height: 62px; border-bottom: 1px solid var(--line); }
.income-line span { color: var(--muted); font-size: 9px; text-transform: uppercase; }
.income-line i { height: 9px; background: var(--sky); }
.income-line.after i { background: var(--gold); }
.income-line b { font-size: 14px; }
.model-divider { height: 13px; margin: 16px -31px; background: var(--paper); border-block: 1px solid var(--line); }
.model-stat { display: flex; justify-content: space-between; padding: 8px 0; font-size: 11px; }
.model-stat span { color: var(--muted); }
.model-stat.accent { margin-top: 5px; padding: 13px; color: white; background: var(--navy); }
.model-stat.accent span { color: #bdc9d7; }
.model-stat.accent b { color: var(--gold); }
.tax-step { position: absolute; right: -22px; bottom: 25px; width: 9px; background: var(--gold); }
.tax-step.one { height: 23px; right: -38px; }
.tax-step.two { height: 39px; right: -51px; }
.tax-step.three { height: 55px; right: -64px; }

.definition-bar { color: white; background: var(--blue); }
.definition-bar > div { min-height: 96px; display: grid; grid-template-columns: auto 1fr auto; align-items: center; gap: 28px; }
.definition-bar strong { color: var(--gold-soft); font-size: 11px; letter-spacing: .12em; }
.definition-bar p { margin: 0; color: #d4dfeb; font-size: 12px; }
.definition-bar a { display: inline-flex; align-items: center; gap: 7px; color: white; font-size: 10px; font-weight: 750; }

.calculator-section { padding: 105px 0 110px; }
.section-heading { display: grid; grid-template-columns: 1.15fr .85fr; align-items: end; gap: 70px; margin-bottom: 45px; }
.section-heading h2 { margin: 0; font-family: Georgia, "Times New Roman", serif; font-size: clamp(41px, 5vw, 63px); font-weight: 500; letter-spacing: -.045em; line-height: 1; }
.section-heading > p { max-width: 450px; margin: 0 0 3px; color: var(--muted); font-size: 14px; }
.section-heading > p strong { color: var(--ink); }
.calculator-grid { display: grid; grid-template-columns: 1fr .95fr; gap: 22px; align-items: stretch; }
.input-card, .result-card { padding: 33px; background: white; border: 1px solid var(--line); box-shadow: var(--shadow); }
.card-head { display: flex; align-items: center; gap: 13px; margin-bottom: 27px; }
.card-head > span { width: 42px; height: 42px; display: grid; place-items: center; color: var(--navy); background: var(--gold-soft); font-size: 11px; font-weight: 850; }
.card-head small { display: block; color: var(--muted); font-size: 9px; font-weight: 800; letter-spacing: .1em; text-transform: uppercase; }
.card-head h3 { margin: 1px 0 0; font-size: 20px; }
.field { display: grid; gap: 7px; margin-bottom: 18px; }
.field > span:first-child, .tariff-choice legend { color: var(--muted); font-size: 10px; font-weight: 750; }
.unit-input { display: flex; min-height: 55px; align-items: center; padding: 0 14px; background: #f8f7f2; border: 1px solid var(--line); }
.unit-input:focus-within { border-color: var(--blue); box-shadow: 0 0 0 3px rgba(49,94,145,.13); }
.unit-input input { min-width: 0; width: 100%; border: 0; outline: 0; background: transparent; font-weight: 750; }
.unit-input b { color: var(--muted); font-size: 10px; white-space: nowrap; }
.two-fields { display: grid; grid-template-columns: 1fr 1fr; gap: 15px; margin-top: 21px; }
.tariff-choice { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; margin: 0; padding: 0; border: 0; }
.tariff-choice legend { grid-column: 1 / -1; margin-bottom: 1px; }
.tariff-choice input { position: absolute; opacity: 0; }
.tariff-choice label { cursor: pointer; }
.tariff-choice label > span { display: grid; gap: 2px; padding: 14px; background: #f5f4ef; border: 1px solid var(--line); }
.tariff-choice input:checked + span { background: var(--gold-soft); border: 2px solid var(--navy); }
.tariff-choice input:focus-visible + span { outline: 3px solid rgba(49,94,145,.2); }
.tariff-choice b { font-size: 12px; }
.tariff-choice small { color: var(--muted); font-size: 9px; }
.scope-note { display: flex; align-items: flex-start; gap: 9px; margin-top: 4px; padding: 14px; color: var(--muted); background: #eef4f8; font-size: 10px; }
.scope-note p { margin: 0; }
.scope-note .icon { color: var(--blue); }
.form-error { min-height: 20px; margin: 12px 0 -8px; color: var(--red); font-size: 10px; font-weight: 700; }

.result-card { color: white; background: var(--navy); border-color: var(--navy); }
.card-head.light > span { color: var(--navy); background: var(--gold); }
.card-head.light small { color: #94a7bd; }
.model-pill { margin-left: auto; padding: 5px 8px; color: var(--gold); border: 1px solid rgba(228,185,86,.45); font-size: 8px; letter-spacing: .08em; text-transform: uppercase; }
.real-result { padding: 7px 0 24px; border-bottom: 1px solid rgba(255,255,255,.15); }
.real-result > span { display: block; color: #9db0c5; font-size: 10px; text-transform: uppercase; }
.real-result strong { display: block; margin: 4px 0; color: var(--gold); font-family: Georgia, "Times New Roman", serif; font-size: 51px; font-weight: 500; letter-spacing: -.05em; line-height: 1; }
.real-result[data-real-state="negative"] strong { color: #ff9d8f; }
.real-result[data-real-state="neutral"] strong { color: var(--sky); }
.real-result small { color: #92a5bb; }
.income-comparison { display: grid; grid-template-columns: 1fr auto 1fr; align-items: center; gap: 12px; padding: 18px 0; border-bottom: 1px solid rgba(255,255,255,.15); }
.income-comparison > div { display: grid; gap: 2px; }
.income-comparison > div:last-child { text-align: right; }
.income-comparison span { color: #8ea2ba; font-size: 8px; text-transform: uppercase; }
.income-comparison b { font-size: 14px; }
.income-comparison > i { display: grid; color: var(--gold); font-style: normal; }
.tax-table { margin-top: 15px; }
.tax-table > div { display: grid; grid-template-columns: 1.2fr .8fr .8fr; gap: 10px; padding: 7px 0; border-bottom: 1px solid rgba(255,255,255,.09); font-size: 10px; }
.tax-table .head { color: #8297b0; font-size: 8px; text-transform: uppercase; }
.tax-table span { color: #a0b0c3; }
.tax-table b { text-align: right; }
.progression-box { margin-top: 19px; padding: 16px; color: var(--ink); background: var(--gold-soft); }
.progression-box > span { display: block; color: #7b672d; font-size: 8px; font-weight: 800; text-transform: uppercase; }
.progression-box strong { display: block; color: var(--navy); font-size: 27px; }
.progression-box p { margin: 5px 0 0; color: #6e633f; font-size: 9px; }

.analysis-card { margin-top: 24px; padding: 32px; background: white; border: 1px solid var(--line); box-shadow: 0 18px 55px rgba(20,43,74,.08); }
.analysis-head { display: flex; align-items: end; justify-content: space-between; gap: 25px; margin-bottom: 26px; }
.analysis-head .eyebrow { margin: 0; }
.analysis-head h2 { margin: 0; font-family: Georgia, "Times New Roman", serif; font-size: 32px; font-weight: 500; }
.analysis-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 15px; }
.analysis-grid article { padding: 19px; background: var(--paper); border: 1px solid var(--line); }
.analysis-grid article > span { color: var(--muted); font-size: 9px; text-transform: uppercase; }
.analysis-grid strong { display: block; margin: 5px 0 12px; font-size: 24px; letter-spacing: -.03em; }
.analysis-grid progress { width: 100%; height: 7px; appearance: none; border: 0; background: #dde2e5; }
.analysis-grid progress::-webkit-progress-bar { background: #dde2e5; }
.analysis-grid progress::-webkit-progress-value { background: var(--blue); }
.analysis-grid progress::-moz-progress-bar { background: var(--blue); }
.analysis-grid article:nth-child(2) progress::-webkit-progress-value { background: var(--gold); }
.analysis-grid article:nth-child(2) progress::-moz-progress-bar { background: var(--gold); }
.analysis-grid .purchasing progress::-webkit-progress-value { background: var(--green); }
.analysis-grid .purchasing progress::-moz-progress-bar { background: var(--green); }
.analysis-grid small { display: block; margin-top: 9px; color: var(--muted); font-size: 9px; }
.verdict { display: flex; align-items: flex-start; gap: 12px; margin-top: 17px; padding: 18px; color: white; background: var(--blue); }
.verdict .icon { width: 25px; height: 25px; color: var(--gold); }
.verdict b { font-size: 13px; }
.verdict p { margin: 3px 0 0; color: #d3deea; font-size: 10px; }

.explain-section { padding: 105px 0 115px; color: white; background: var(--navy-dark); }
.section-heading.inverse h2 { color: white; }
.section-heading.inverse .eyebrow { color: var(--gold); }
.section-heading.inverse > a { display: inline-flex; align-items: center; gap: 8px; margin-bottom: 3px; color: var(--sky); font-size: 12px; font-weight: 800; }
.steps { display: grid; grid-template-columns: repeat(3, 1fr); gap: 15px; }
.steps article { min-height: 240px; padding: 27px; background: rgba(255,255,255,.045); border: 1px solid rgba(255,255,255,.11); }
.steps article > span { display: grid; width: 31px; height: 31px; place-items: center; color: var(--navy); background: var(--gold); font-size: 10px; font-weight: 850; }
.steps h3 { margin: 65px 0 10px; font-size: 20px; }
.steps p { margin: 0; color: #8fa0b5; font-size: 12px; }

.subhero { padding: 100px 0 95px; color: white; background: var(--navy); }
.subhero.compact { padding-block: 75px; }
.subhero h1 { max-width: 930px; }
.subhero > div > p:last-child { max-width: 720px; margin: 0; color: #bdc8d6; font-size: 18px; }
.prose { max-width: 860px; padding-block: 85px 115px; }
.prose section { margin-bottom: 72px; }
.prose section:last-child { margin-bottom: 0; }
.chapter { margin-bottom: 10px; color: #9a7216; font-size: 9px; font-weight: 850; letter-spacing: .14em; }
.prose h2, .legal h2 { margin-bottom: 17px; font-family: Georgia, "Times New Roman", serif; font-size: 40px; font-weight: 500; letter-spacing: -.04em; line-height: 1.08; }
.prose p, .legal p, .prose li { color: var(--muted); font-size: 17px; line-height: 1.75; }
.zones { margin: 24px 0; border: 1px solid var(--line); }
.zones > div { display: flex; justify-content: space-between; gap: 20px; padding: 12px 16px; border-bottom: 1px solid var(--line); }
.zones > div:last-child { border-bottom: 0; }
.zones b { color: var(--navy); font-size: 12px; }
.zones span { color: var(--muted); font-size: 11px; }
.formula { display: flex; align-items: center; justify-content: center; gap: 12px; margin: 25px 0; padding: 23px; color: white; background: var(--navy); }
.formula b { font-size: 12px; }
.formula i { color: var(--gold); font-style: normal; font-size: 20px; }
.sources { padding: 29px; background: #edf3f7; }
.sources ul { margin: 0; padding-left: 20px; }
.sources li { margin: 7px 0; font-size: 13px; }
.sources a { color: var(--blue); font-weight: 700; }
.faq-list { max-width: 900px; padding-block: 75px 110px; }
.faq-list details { border-top: 1px solid var(--line); background: white; }
.faq-list details:last-of-type { border-bottom: 1px solid var(--line); }
.faq-list summary { position: relative; padding: 24px 50px 24px 4px; cursor: pointer; list-style: none; font-family: Georgia, "Times New Roman", serif; font-size: 23px; }
.faq-list summary::-webkit-details-marker { display: none; }
.faq-list summary::after { position: absolute; top: 24px; right: 13px; color: var(--gold); content: "+"; font: 500 28px Georgia,serif; }
.faq-list details[open] summary::after { content: "−"; }
.faq-list details > div { max-width: 760px; padding: 0 50px 24px 4px; color: var(--muted); }
.faq-list details p { margin: 0; }
.faq-note { display: flex; align-items: flex-start; gap: 10px; margin-top: 35px; padding: 19px; color: #6d5c2b; background: var(--gold-soft); font-size: 11px; }
.faq-note p { margin: 0; }
.legal { max-width: 800px; padding-block: 80px 110px; }
.legal section { margin-bottom: 45px; }
.legal h2 { font-size: 29px; }
.legal p { font-size: 16px; }
.legal a { color: var(--blue); font-weight: 700; }
.not-found { min-height: 620px; display: grid; place-items: center; padding: 80px 0; color: white; background: var(--navy); text-align: center; }
.not-found span { color: var(--gold); font-size: 10px; font-weight: 850; letter-spacing: .15em; }
.not-found h1 { margin-top: 16px; }
.not-found p { color: #bcc7d4; }
.not-found .button { margin-top: 12px; }

.site-footer { color: #abb9ca; background: #08182b; }
.footer-grid { display: grid; grid-template-columns: 1.7fr 1fr .8fr; gap: 70px; padding-block: 65px 50px; }
.footer-grid > div { display: flex; flex-direction: column; align-items: flex-start; gap: 8px; }
.footer-grid p { margin: 10px 0 0; color: #64768d; font-size: 11px; }
.footer-grid > div > b { margin-bottom: 7px; color: var(--gold); font-size: 9px; letter-spacing: .11em; text-transform: uppercase; }
.footer-grid a:not(.brand) { color: #9dabbc; font-size: 11px; text-decoration: none; }
.footer-grid a:hover { color: white; }
.footer-bottom { display: flex; justify-content: space-between; padding-block: 18px; color: #566a84; border-top: 1px solid rgba(255,255,255,.09); font-size: 9px; }

@media (max-width: 920px) {
    .hero-grid { gap: 35px; }
    .real-result strong { font-size: 44px; }
}
@media (max-width: 720px) {
    .container, .narrow { width: min(100% - 30px, 1180px); }
    .header-inner { min-height: 68px; }
    .site-header nav { display: none; }
    .header-cta { font-size: 0; }
    .header-cta .icon { width: 20px; }
    .hero-grid { min-height: auto; grid-template-columns: 1fr; padding-block: 55px 65px; }
    .hero h1, .subhero h1 { font-size: 49px; }
    .hero-copy > p:not(.eyebrow) { font-size: 16px; }
    .hero-model { margin-top: 22px; padding: 24px; }
    .model-divider { margin-inline: -24px; }
    .tax-step { display: none; }
    .definition-bar > div { grid-template-columns: 1fr; gap: 8px; padding-block: 20px; }
    .calculator-section { padding-block: 72px 80px; }
    .section-heading { grid-template-columns: 1fr; gap: 18px; }
    .section-heading h2 { font-size: 43px; }
    .calculator-grid { grid-template-columns: 1fr; }
    .input-card, .result-card { padding: 24px; }
    .analysis-head { align-items: flex-start; flex-direction: column; }
    .analysis-grid { grid-template-columns: 1fr; }
    .explain-section { padding-block: 72px 80px; }
    .steps { grid-template-columns: 1fr; }
    .steps article { min-height: 190px; }
    .steps h3 { margin-top: 39px; }
    .subhero { padding-block: 70px; }
    .prose { padding-block: 65px 90px; }
    .prose section { margin-bottom: 55px; }
    .prose h2 { font-size: 34px; }
    .formula { align-items: flex-start; flex-direction: column; }
    .faq-list { padding-block: 55px 80px; }
    .footer-grid { grid-template-columns: 1fr 1fr; gap: 38px 25px; }
    .footer-grid > div:first-child { grid-column: 1 / -1; }
}
@media (max-width: 410px) {
    .hero h1, .subhero h1 { font-size: 43px; }
    .two-fields { grid-template-columns: 1fr; gap: 0; }
    .tariff-choice { grid-template-columns: 1fr; }
    .real-result strong { font-size: 38px; }
    .tax-table > div { grid-template-columns: 1.1fr .9fr .9fr; gap: 5px; }
    .tax-table > div { font-size: 9px; }
    .footer-bottom { flex-direction: column; gap: 5px; }
}
@media (prefers-reduced-motion: reduce) {
    html { scroll-behavior: auto; }
    * { transition: none !important; }
}