:root{
  --brand:#1f6feb; --brand2:#1a5fd0; --brand-bg:#eaf1fe; --accent:#12b886;
  --ink:#141a24; --gray:#5a6472; --soft:#8a94a3; --line:#e5e9f0; --bg:#f5f7fb; --white:#fff;
  --maxw:1080px; --read:760px;
  --shadow:0 1px 2px rgba(20,40,80,.05); --shadow-lg:0 8px 24px rgba(20,50,110,.10);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;color:var(--ink);background:var(--bg);line-height:1.65;-webkit-font-smoothing:antialiased;overflow-x:hidden}
a{color:var(--brand2)}
img{max-width:100%}
.adslot{max-width:100%}
.adslot > div{max-width:100%;margin-left:auto;margin-right:auto}

/* nav */
.nav{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.94);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.nav-in{max-width:var(--maxw);margin:0 auto;padding:11px 18px;display:flex;align-items:center;gap:18px}
.brand{font-weight:800;font-size:19px;color:var(--ink);text-decoration:none;display:flex;align-items:center;gap:8px;white-space:nowrap}
.brand .dot{width:11px;height:11px;border-radius:3px;background:var(--brand);display:inline-block;transform:rotate(45deg)}
.nav-links{display:flex;gap:16px;flex-wrap:wrap;margin-left:6px}
.nav-links a{color:var(--gray);text-decoration:none;font-size:14.5px;font-weight:600}
.nav-links a:hover{color:var(--brand2)}
.nav-cta{margin-left:auto;background:var(--brand);color:#fff;text-decoration:none;font-weight:700;font-size:14px;padding:9px 15px;border-radius:10px;white-space:nowrap}
.nav-cta:hover{background:var(--brand2)}

/* layout */
.wrap{max-width:var(--maxw);margin:0 auto;padding:28px 18px}
.read{max-width:var(--read);margin:0 auto;padding:24px 18px 56px}
.crumbs{font-size:13px;color:var(--soft);margin:0 0 10px}
.crumbs a{color:var(--soft);text-decoration:none}
.crumbs a:hover{text-decoration:underline}
h1{font-size:30px;line-height:1.22;margin:6px 0 6px;letter-spacing:-.01em}
.dek{font-size:18px;color:var(--gray);margin:0 0 8px}
.byline{font-size:13px;color:var(--soft);margin:6px 0 0}
h2{font-size:22px;margin:30px 0 8px;letter-spacing:-.01em}
h3{font-size:18px;margin:20px 0 6px}
p{margin:13px 0;font-size:17px}
ul{font-size:17px;padding-left:22px}
li{margin:7px 0}
code{background:#eef2f8;padding:1px 5px;border-radius:5px;font-size:15px}
hr{border:none;border-top:1px solid var(--line);margin:12px 0}

/* ad slots */
.adslot{margin:22px 0;min-height:90px;text-align:center}
.adlabel{display:block;font-size:11px;color:#aab6c6;letter-spacing:1px;margin-bottom:4px}

/* ===== calculator widget ===== */
.calc{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin:16px 0;align-items:start}
.calc-inputs{background:var(--white);border:1px solid var(--line);border-radius:16px;padding:18px 18px 6px;box-shadow:var(--shadow)}
.field{margin:0 0 13px;display:flex;flex-direction:column}
.field label{font-size:13.5px;font-weight:600;color:var(--gray);margin:0 0 5px}
.field input,.field select{width:100%;padding:11px 13px;border:1.5px solid var(--line);border-radius:11px;font-size:16px;font-family:inherit;color:var(--ink);background:#fff}
.field input:focus,.field select:focus{outline:none;border-color:var(--brand)}
.calc-result{background:linear-gradient(165deg,#1f6feb,#1a5fd0);color:#fff;border-radius:16px;padding:22px 20px;box-shadow:var(--shadow-lg);position:sticky;top:70px}
.calc-result .big{font-size:34px;font-weight:800;letter-spacing:-.02em;margin:0 0 12px;line-height:1.1}
.calc-result .big span{font-size:16px;font-weight:600;opacity:.85}
.calc-result .rrow{display:flex;justify-content:space-between;gap:10px;padding:7px 0;border-bottom:1px solid rgba(255,255,255,.16);font-size:14.5px}
.calc-result .rrow span{opacity:.85}
.calc-result .rrow b{font-weight:700;text-align:right}
.calc-result hr{border-top:1px solid rgba(255,255,255,.22);margin:8px 0}
.calc-result .note-inline{font-size:12.5px;opacity:.85;margin:12px 0 0;line-height:1.5}
.calc-result table.ref{color:#fff}
.calc-result table.ref th{background:rgba(255,255,255,.15);color:#fff}
.calc-result table.ref td{border-bottom:1px solid rgba(255,255,255,.16)}
.explainer{margin-top:8px}

/* tables */
.tbl-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch;margin:10px 0}
table.ref{width:100%;border-collapse:collapse;font-size:14.5px}
table.ref th,table.ref td{text-align:left;padding:8px 10px;border-bottom:1px solid var(--line);white-space:nowrap}
table.ref th{background:var(--brand-bg);color:var(--brand2);font-size:12.5px;text-transform:uppercase;letter-spacing:.4px}

/* tax data block */
.taxdata{background:var(--white);border:1px solid var(--line);border-radius:16px;padding:6px 20px 18px;margin:24px 0;box-shadow:var(--shadow)}
.taxdata h2{font-size:19px}
.taxdata-note{font-size:13.5px;color:var(--gray);background:#fbfcfe;border-left:3px solid var(--brand);padding:10px 14px;border-radius:0 8px 8px 0}

/* cards / lists */
.sec-head{display:flex;align-items:baseline;justify-content:space-between;margin:34px 0 4px}
.sec-head h2{margin:0}
.sec-head a{font-size:14px;font-weight:700;color:var(--brand2);text-decoration:none}
.grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:16px;margin:14px 0}
.card{display:block;background:var(--white);border:1px solid var(--line);border-radius:14px;padding:18px;text-decoration:none;color:var(--ink);box-shadow:var(--shadow);transition:.14s}
.card:hover{box-shadow:var(--shadow-lg);transform:translateY(-2px);border-color:#bcd3f7}
.card .k{font-size:12px;font-weight:700;color:var(--brand2);text-transform:uppercase;letter-spacing:.5px}
.card h3{margin:6px 0 4px;font-size:17.5px;line-height:1.3}
.card p{margin:0;font-size:14.5px;color:var(--gray)}
.list-item{display:block;background:var(--white);border:1px solid var(--line);border-radius:14px;padding:16px 18px;margin:12px 0;text-decoration:none;color:var(--ink);box-shadow:var(--shadow)}
.list-item:hover{border-color:#bcd3f7;box-shadow:var(--shadow-lg)}
.list-item h3{margin:0 0 4px;font-size:18px}
.list-item p{margin:0;font-size:14.5px;color:var(--gray)}
.pills{display:flex;flex-wrap:wrap;gap:10px;margin:14px 0}
.pill{background:var(--white);border:1px solid var(--line);border-radius:999px;padding:8px 15px;text-decoration:none;color:var(--ink);font-weight:600;font-size:14px}
.pill:hover{border-color:var(--brand);color:var(--brand2)}

/* hero */
.hero{background:linear-gradient(160deg,#1f6feb,#12b886);color:#fff;border-radius:20px;padding:40px 28px;margin:8px 0 6px;text-align:center}
.hero h1{color:#fff;font-size:34px;margin:0 0 8px}
.hero p{color:#eaf3ff;font-size:18px;max-width:600px;margin:0 auto 18px}
.hero .btn{display:inline-block;background:#fff;color:var(--brand2);font-weight:800;font-size:17px;text-decoration:none;padding:15px 26px;border-radius:13px;box-shadow:var(--shadow-lg)}
.hero .btn:hover{transform:translateY(-1px)}

/* article extras */
.btn{display:inline-block;background:var(--brand);color:#fff;font-weight:700;text-decoration:none;border:none;cursor:pointer;font-size:16px;padding:13px 22px;border-radius:12px}
.btn:hover{background:var(--brand2)}
.tool-cta{background:var(--brand-bg);border:1px solid #cfe0fb;border-radius:16px;padding:18px 20px;margin:26px 0}
.tool-cta h2{margin:0 0 4px;font-size:19px}
.tool-cta p{margin:4px 0 12px;font-size:16px}
.faq{margin-top:30px}
.faq h2{margin-bottom:4px}
.faq details{border-bottom:1px solid var(--line);padding:12px 0}
.faq summary{font-weight:700;cursor:pointer;font-size:16.5px;list-style:none}
.faq summary::-webkit-details-marker{display:none}
.faq summary:before{content:"+";color:var(--brand);font-weight:800;margin-right:10px}
.faq details[open] summary:before{content:"–"}
.faq .a{color:var(--gray);font-size:16px;padding:8px 0 2px 22px}
.sources{margin-top:26px;background:#fbfcfe;border:1px solid var(--line);border-radius:12px;padding:6px 18px 12px}
.sources h2{font-size:16px;text-transform:uppercase;letter-spacing:.5px;color:var(--gray)}
.sources ul{font-size:14.5px}
.related{margin-top:34px;border-top:1px solid var(--line);padding-top:18px}
.related h2{font-size:18px;margin:0 0 10px}
.related > a{display:block;color:var(--brand2);text-decoration:none;font-weight:600;padding:6px 0}
.related > a:hover{text-decoration:underline}

/* footer */
footer.site{background:#111a2b;color:#aebbcf;margin-top:48px}
footer.site .f-in{max-width:var(--maxw);margin:0 auto;padding:34px 18px;display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:24px}
footer.site h4{color:#fff;font-size:14px;margin:0 0 10px;text-transform:uppercase;letter-spacing:.5px}
footer.site a{display:block;color:#aebbcf;text-decoration:none;font-size:14px;padding:4px 0}
footer.site a:hover{color:#fff}
footer.site .legal{border-top:1px solid #24334a;font-size:12.5px;color:#8595ab;text-align:center;padding:16px}
.disclaimer{background:#fff;border:1px solid var(--line);border-left:3px solid var(--accent);border-radius:0 12px 12px 0;padding:14px 18px;margin:24px 0 0;font-size:13.5px;color:var(--gray)}
.note-inline{font-size:13.5px;color:var(--gray)}

@media (max-width:720px){
  .calc{grid-template-columns:1fr}
  .calc-result{position:static}
}
@media (max-width:640px){
  h1{font-size:25px}.hero h1{font-size:27px}
  .nav-links{display:none}
  p,ul{font-size:16px}
}