:root {
  --bg:      oklch(99% 0.002 240);
  --surface: oklch(100% 0 0);
  --fg:      oklch(18% 0.012 250);
  --muted:   oklch(40% 0.015 250);
  --border:  oklch(85% 0.008 250);
  --accent:  oklch(58% 0.18 255);
  --success: oklch(55% 0.18 145);
  --warn:    oklch(65% 0.14 85);
  --danger:  oklch(55% 0.18 30);
  --outside-bg:    oklch(97% 0.012 145);
  --outside-border: oklch(85% 0.03 145);
  --inside-bg:     oklch(97% 0.008 250);
  --inside-border:  oklch(88% 0.01 250);
  --umbrella-bg:    oklch(97% 0.008 220);
  --umbrella-border: oklch(87% 0.015 220);
  --font-display: -apple-system, BlinkMacSystemFont, 'SF Pro Display', system-ui, sans-serif;
  --font-body:    -apple-system, BlinkMacSystemFont, 'SF Pro Text', system-ui, sans-serif;
  --font-mono:    'SF Mono', ui-monospace, 'JetBrains Mono', Menlo, monospace;
  --radius-sm: 8px;
  --radius-md: 12px;
  --radius-lg: 16px;
  --shadow-sm: 0 1px 3px rgba(0,0,0,0.04);
  --shadow-md: 0 4px 12px rgba(0,0,0,0.06);
  --max-width: 1200px;
}
.feedback-form { max-width: 520px; }
.feedback-form .field-group { margin-bottom: 12px; }
.feedback-form .h-captcha-wrap { margin-bottom: 16px; }
.site-logo svg { color: var(--accent); flex-shrink: 0; }
* { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
body {
  font: 15.5px/1.55 var(--font-body);
  color: var(--fg);
  background: var(--bg);
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}
@media (min-width: 768px) { body { font-size: 16px; line-height: 1.6; } }
a { color: var(--accent); text-decoration: none; }
a:hover { text-decoration: underline; }
a:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; border-radius: 2px; }
img { max-width: 100%; height: auto; display: block; }
:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
.skip-link {
  position: absolute; top: -100%; left: 8px; z-index: 1000;
  padding: 8px 16px; background: var(--accent); color: #fff;
  font: 510 14px/1 var(--font-body); border-radius: 0 0 var(--radius-sm) var(--radius-sm);
  transition: top 0.15s;
}
.skip-link:focus { top: 0; }
.container { max-width: var(--max-width); margin: 0 auto; padding: 0 20px; }
h1, h2, h3, h4 { font-family: var(--font-display); font-weight: 590; line-height: 1.2; letter-spacing: -0.02em; text-wrap: pretty; }
h1 { font-size: clamp(28px, 4.5vw, 52px); letter-spacing: -0.03em; }
h2 { font-size: clamp(22px, 3vw, 36px); letter-spacing: -0.02em; }
h3 { font-size: clamp(18px, 2vw, 24px); }
.prose { max-width: 65ch; }
.subtitle, .section-desc { text-wrap: pretty; }
p { color: var(--muted); }
.num { font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
.btn {
  display: inline-flex; align-items: center; gap: 6px;
  padding: 10px 20px; border-radius: var(--radius-sm);
  font: 510 14px/1 var(--font-body); letter-spacing: 0.02em;
  cursor: pointer; border: 1px solid transparent;
  transition: all 0.15s;
}
.btn-primary { background: var(--accent); color: #fff; }
.btn-primary:hover { opacity: 0.9; text-decoration: none; }
.btn-primary:active { transform: scale(0.98); }
.btn-outline { background: transparent; border-color: var(--border); color: var(--fg); }
.btn-outline:hover { border-color: var(--muted); text-decoration: none; }
.btn-outline:active { transform: scale(0.98); }
.btn:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
.btn:disabled {
  opacity: 0.5; cursor: not-allowed;
  background: oklch(96% 0.004 250);
  color: oklch(65% 0.01 250);
  border-color: oklch(90% 0.005 250);
  box-shadow: none; transform: none;
  position: relative;
}
.btn:disabled::before {
  content: ''; display: inline-block; width: 14px; height: 14px;
  background: currentColor;
  mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='currentColor'%3E%3Crect x='3' y='11' width='18' height='11' rx='2'/%3E%3Cpath d='M7 11V7a5 5 0 0 1 10 0v4'/%3E%3C/svg%3E") center/contain no-repeat;
  -webkit-mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='currentColor'%3E%3Crect x='3' y='11' width='18' height='11' rx='2'/%3E%3Cpath d='M7 11V7a5 5 0 0 1 10 0v4'/%3E%3C/svg%3E") center/contain no-repeat;
}
.btn-disabled-icon { font-size: 14px; opacity: 0.5; }
.site-header {
  position: sticky; top: 0; z-index: 100;
  background: rgba(255,255,255,0.92);
  backdrop-filter: blur(14px);
  -webkit-backdrop-filter: blur(14px);
  border-bottom: 1px solid var(--border);
}
.site-header .container {
  display: flex; align-items: center; justify-content: space-between;
  height: 56px;
}
.site-logo {
  font: 590 16px/1 var(--font-display); letter-spacing: -0.02em;
  color: var(--fg); display: flex; align-items: center; gap: 8px;
  text-decoration: none;
}
.site-logo:hover { text-decoration: none; }
.site-logo span { color: var(--accent); }
.tax-badge {
  font: 510 11px/1 var(--font-body); letter-spacing: 0.06em;
  text-transform: uppercase; padding: 4px 10px;
  background: var(--border); border-radius: 999px; color: var(--muted);
  white-space: nowrap;
}
.site-nav { display: flex; align-items: center; gap: 4px; }
.site-nav a {
  font: 510 13px/1 var(--font-body); letter-spacing: 0.02em;
  padding: 6px 12px; border-radius: var(--radius-sm);
  color: var(--muted); transition: color 0.15s, background 0.15s;
}
.site-nav a:hover { color: var(--fg); background: var(--border); text-decoration: none; }
.mobile-nav-toggle { display: none; background: none; border: none; cursor: pointer; padding: 8px; color: var(--fg); }
.nav-dropdown { position: relative; }
.nav-dropdown-trigger {
  font: 510 13px/1 var(--font-body); letter-spacing: 0.02em;
  padding: 6px 12px; border-radius: var(--radius-sm);
  color: var(--muted); transition: color 0.15s, background 0.15s;
  cursor: pointer; display: flex; align-items: center; gap: 3px;
  user-select: none;
}
.nav-dropdown-trigger:hover, .nav-dropdown:hover .nav-dropdown-trigger { color: var(--fg); background: var(--border); }
.nav-dropdown-trigger::after {
  content: ''; display: inline-block;
  border-left: 3px solid transparent; border-right: 3px solid transparent;
  border-top: 4px solid currentColor; margin-top: 1px;
  transition: transform 0.15s;
}
.nav-dropdown:hover .nav-dropdown-trigger::after,
.nav-dropdown[aria-expanded="true"] .nav-dropdown-trigger::after { transform: rotate(180deg); }
.nav-dropdown-menu {
  display: none; position: absolute; top: 100%; left: 0;
  background: var(--surface); border: 1px solid var(--border);
  border-radius: var(--radius-sm); box-shadow: var(--shadow-md);
  padding: 4px; min-width: 210px; z-index: 200;
}
.nav-dropdown:hover .nav-dropdown-menu,
.nav-dropdown:focus-within .nav-dropdown-menu,
.nav-dropdown.open .nav-dropdown-menu { display: block; }
.nav-dropdown-menu a {
  display: block; padding: 8px 12px; border-radius: 4px;
  white-space: nowrap; font: 510 13px/1 var(--font-body);
  letter-spacing: 0.02em; color: var(--muted);
}
.nav-dropdown-menu a:hover { color: var(--fg); background: var(--border); text-decoration: none; }
@media (max-width: 767px) {
  .site-nav { display: none; position: absolute; top: 56px; left: 0; right: 0; background: var(--surface); border-bottom: 1px solid var(--border); flex-direction: column; padding: 8px; box-shadow: var(--shadow-md); }
  .site-nav.open { display: flex; }
  .site-nav a, .nav-dropdown-trigger { width: 100%; padding: 10px 16px; }
  .nav-dropdown { width: 100%; }
  .nav-dropdown-trigger::after { margin-left: auto; }
  .nav-dropdown-menu { position: static; box-shadow: none; border: none; padding: 0 0 0 16px; min-width: auto; }
  .nav-dropdown:hover .nav-dropdown-menu { display: none; }
  .nav-dropdown.open .nav-dropdown-menu { display: block; }
  .nav-dropdown-menu a { padding: 8px 16px; }
  .mobile-nav-toggle { display: block; }
  .tax-badge { display: none; }
}
.breadcrumb {
  padding: 12px 0 0;
  font: 13px/1 var(--font-body);
  color: var(--muted);
  display: flex; flex-wrap: wrap; gap: 6px;
}
.breadcrumb a { color: var(--muted); }
.breadcrumb a:hover { color: var(--accent); }
.breadcrumb .sep { color: var(--border); }
.breadcrumb .current { color: var(--fg); }
.page-meta {
  display: flex; flex-wrap: wrap; gap: 12px;
  font: 13px/1 var(--font-body); color: var(--muted);
  padding: 8px 0 0;
}
.page-meta span { display: flex; align-items: center; gap: 4px; }
.calc-hero { padding: 24px 0 0; position: relative; overflow: hidden; }
.calc-hero:has(> .page-hero) { padding-top: 0; }
.calc-hero::before {
  content: ''; position: absolute;
  top: -80px; right: -120px;
  width: 520px; height: 520px;
  background: radial-gradient(circle, oklch(58% 0.18 255 / 0.04) 0%, transparent 70%);
  pointer-events: none; z-index: 0;
}
.calc-hero .container { position: relative; z-index: 1; }
.calc-hero h1 { margin-bottom: 12px; }
.calc-hero .subtitle { font-size: 18px; color: var(--muted); margin-bottom: 32px; max-width: 65ch; }
.calc-grid { display: grid; gap: 24px; grid-template-columns: 1fr; }
@media (min-width: 1024px) { .calc-grid { grid-template-columns: 380px 1fr; } }
.input-panel {
  background: var(--surface); border: 1px solid var(--border);
  border-radius: var(--radius-lg); padding: 24px;
  display: flex; flex-direction: column; gap: 20px;
  box-shadow: var(--shadow-sm);
}
@media (min-width: 1024px) { .input-panel { position: sticky; top: 80px; max-height: calc(100vh - 100px); overflow-y: auto; } }
.field-group { display: flex; flex-direction: column; gap: 4px; }
.field-group label {
  font: 510 13px/1 var(--font-body); letter-spacing: 0.02em;
  color: var(--muted); text-transform: uppercase;
}
.field-group .value-display {
  font: 590 18px/1 var(--font-mono); letter-spacing: -0.02em;
  color: var(--fg); min-width: 48px;
}
.rate-input-row { display: flex; align-items: center; gap: 12px; }
.rate-input-row .currency { font: 590 20px/1 var(--font-display); color: var(--muted); }
.rate-input-row input[type="number"] {
  width: 120px; padding: 8px 12px;
  font: 590 22px/1 var(--font-mono); letter-spacing: -0.02em;
  border: 1px solid var(--border); border-radius: var(--radius-sm);
  background: var(--bg); color: var(--fg); outline: none;
  transition: border-color 0.15s;
}
.rate-input-row input[type="number"]:focus { border-color: var(--accent); box-shadow: 0 0 0 2px oklch(58% 0.18 255 / 0.15); }
input[type="range"] {
  -webkit-appearance: none; appearance: none;
  width: 100%; height: 4px; border-radius: 2px;
  background: var(--border); outline: none;
}
input[type="range"]::-webkit-slider-thumb {
  -webkit-appearance: none; appearance: none;
  width: 18px; height: 18px; border-radius: 50%;
  background: var(--accent); cursor: pointer;
  border: 2px solid var(--surface); box-shadow: var(--shadow-sm);
}
input[type="range"]::-moz-range-thumb {
  width: 18px; height: 18px; border-radius: 50%;
  background: var(--accent); cursor: pointer;
  border: 2px solid var(--surface); box-shadow: var(--shadow-sm);
}
.range-row { display: flex; align-items: center; gap: 12px; }
.toggle-group {
  display: flex; background: var(--bg); border-radius: var(--radius-sm);
  border: 1px solid var(--border); overflow: hidden;
}
.toggle-group button {
  flex: 1; padding: 10px 16px;
  font: 510 13px/1 var(--font-body); letter-spacing: 0.02em;
  border: none; background: transparent; color: var(--muted);
  cursor: pointer; transition: all 0.15s; position: relative;
}
.toggle-group button[aria-pressed="true"] { background: var(--surface); color: var(--fg); box-shadow: var(--shadow-sm); }
.toggle-group button[aria-pressed="false"]:hover { color: var(--fg); }
.select-styled {
  width: 100%; padding: 8px 12px;
  font: 14px/1 var(--font-body); color: var(--fg);
  border: 1px solid var(--border); border-radius: var(--radius-sm);
  background: var(--bg); outline: none; cursor: pointer;
}
.select-styled:focus { border-color: var(--accent); }
.feedback-input, .feedback-textarea {
  width: 100%; padding: 10px 14px;
  font: 14px/1.5 var(--font-body); color: var(--fg);
  border: 1px solid var(--border); border-radius: var(--radius-sm);
  background: var(--surface); outline: none; transition: border-color 0.15s;
}
.feedback-input:focus, .feedback-textarea:focus { border-color: var(--accent); }
.feedback-textarea { resize: vertical; min-height: 80px; font-family: var(--font-body); }
.results-panel { display: flex; flex-direction: column; gap: 20px; }
.comparison-cards { display: grid; gap: 12px; grid-template-columns: 1fr; }
@media (min-width: 600px) { .comparison-cards { grid-template-columns: 1fr 1fr 1fr; } }
.comp-card {
  border-radius: var(--radius-md); padding: 20px;
  border: 1px solid; box-shadow: var(--shadow-sm);
  display: flex; flex-direction: column; gap: 8px;
}
.comp-card.outside { background: var(--outside-bg); border-color: var(--outside-border); }
.comp-card.inside { background: var(--inside-bg); border-color: var(--inside-border); }
.comp-card.umbrella { background: var(--umbrella-bg); border-color: var(--umbrella-border); }
.comp-card .card-label {
  font: 510 11px/1 var(--font-body); letter-spacing: 0.06em;
  text-transform: uppercase; color: var(--muted);
}
.comp-card .card-takehome {
  font: 590 28px/1 var(--font-mono); letter-spacing: -0.02em;
  color: var(--fg); transition: color 0.3s ease;
}
.comp-card .card-annual { font: 14px/1 var(--font-body); color: var(--muted); }
.comp-card .card-badge {
  display: inline-flex; align-items: center; gap: 4px;
  padding: 3px 8px; border-radius: 999px;
  font: 510 11px/1 var(--font-body); letter-spacing: 0.04em;
}
.comp-card .card-badge.best { background: oklch(55% 0.18 145 / 0.12); color: oklch(42% 0.18 145); }
@media (hover: hover) { .comp-card { transition: transform 0.2s ease, box-shadow 0.2s ease; } .comp-card:hover { transform: translateY(-2px); } }
.comp-card.best-glow { box-shadow: 0 0 0 2px var(--accent), var(--shadow-sm); }
.summary-bar {
  display: flex; flex-wrap: wrap; gap: 16px;
  padding: 16px 20px;
  background: var(--surface); border: 1px solid var(--border);
  border-radius: var(--radius-md); box-shadow: var(--shadow-sm);
}
.summary-stat { display: flex; flex-direction: column; gap: 2px; }
.summary-stat .stat-value { font: 510 20px/1 var(--font-mono); color: var(--fg); transition: color 0.3s ease; }
.summary-stat .stat-label { font: 13px/1 var(--font-body); color: var(--muted); }
.summary-stat.divider { width: 1px; background: var(--border); align-self: stretch; }
.deductions-tabs { display: flex; gap: 0; border-bottom: 1px solid var(--border); margin-bottom: 16px; overflow-x: auto; }
.deductions-tabs button {
  padding: 10px 20px; font: 510 13px/1 var(--font-body); letter-spacing: 0.02em;
  border: 1px solid transparent; border-bottom: none; background: transparent;
  color: var(--muted); cursor: pointer; border-radius: var(--radius-sm) var(--radius-sm) 0 0;
  transition: color 0.15s, background 0.15s, border-color 0.15s;
}
.deductions-tabs button:hover { color: var(--fg); background: var(--surface); }
.deductions-tabs button[aria-selected="true"] {
  color: var(--fg); background: var(--surface);
  border-color: var(--border); margin-bottom: -1px;
}
.deductions-table { width: 100%; border-collapse: collapse; font-size: 14px; }
.deductions-table th {
  font: 510 11px/1 var(--font-body); letter-spacing: 0.06em; text-transform: uppercase;
  color: var(--muted); padding: 8px 12px; border-bottom: 2px solid var(--border); text-align: left;
}
.deductions-table th:nth-child(2) { text-align: right; }
.deductions-table th:last-child { width: 60px; }
.deductions-table td { padding: 8px 12px; border-bottom: 1px solid var(--border); color: var(--fg); }
.deductions-table tr:last-child td { border-bottom: none; font-weight: 510; }
.deductions-table .num { font-family: var(--font-mono); font-variant-numeric: tabular-nums; text-align: right; }
.deductions-table .num.neg { color: var(--danger); }
.detail-toggle {
  font: 11px/1 var(--font-body); border: none; background: transparent;
  color: var(--accent); cursor: pointer; padding: 2px 6px; border-radius: var(--radius-sm);
  transition: background 0.15s; white-space: nowrap;
}
.detail-toggle:hover { background: oklch(58% 0.18 255 / 0.1); text-decoration: underline; }
.deductions-table .rate-label {
  font: 10px/1 var(--font-body); color: var(--muted);
  background: var(--bg); padding: 1px 6px; border-radius: 4px; margin-left: 4px;
}
.uplift-module {
  background: var(--surface); border: 1px solid var(--border);
  border-radius: var(--radius-md); padding: 20px;
  display: flex; flex-direction: column; gap: 12px;
}
.uplift-module .uplift-label {
  font: 510 11px/1 var(--font-body); letter-spacing: 0.06em;
  text-transform: uppercase; color: var(--muted);
}
.uplift-module .uplift-result {
  font: 590 32px/1 var(--font-mono); letter-spacing: -0.02em;
  color: var(--accent); transition: color 0.3s ease;
}
.uplift-toggle {
  display: flex; border-radius: var(--radius-sm);
  border: 2px solid var(--border); overflow: hidden; width: fit-content;
  margin-top: 12px;
}
.uplift-toggle button {
  padding: 10px 20px;
  font: 510 14px/1 var(--font-body); letter-spacing: 0.02em;
  border: none; background: transparent; color: var(--muted);
  cursor: pointer; transition: all 0.15s;
}
.uplift-toggle button[aria-pressed="true"] { background: var(--accent); color: #fff; }
.uplift-toggle button[aria-pressed="false"]:hover { color: var(--fg); background: var(--surface); }
.content-section { padding: 64px 0; border-top: 1px solid var(--border); }
@media (max-width: 599px) { .content-section { padding: 40px 0; } }
.content-section h2 { margin-bottom: 8px; }
.content-section .section-desc { margin-bottom: 32px; max-width: 65ch; }
.how-grid { display: grid; gap: 24px; grid-template-columns: 1fr; }
@media (min-width: 768px) { .how-grid { grid-template-columns: 1fr 1fr 1fr; } }
.how-step { padding: 24px; background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-md); }
.how-step .step-number { font: 510 11px/1 var(--font-body); letter-spacing: 0.06em; text-transform: uppercase; color: var(--accent); margin-bottom: 8px; }
.how-step h3 { margin-bottom: 6px; }
.step-illustration {
  width: 56px; height: 56px; margin-bottom: 16px;
  background: oklch(58% 0.18 255 / 0.08);
  border-radius: var(--radius-lg);
  display: flex; align-items: center; justify-content: center;
}
.step-illustration svg { width: 28px; height: 28px; color: var(--accent); }
.example-box { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-md); padding: 24px; display: grid; gap: 16px; }
.example-box .example-meta { font: 13px/1.5 var(--font-body); color: var(--muted); }
.example-table { width: 100%; border-collapse: collapse; font-size: 14px; }
.example-table th, .example-table td { padding: 8px 12px; border-bottom: 1px solid var(--border); text-align: left; }
.example-table th { font: 510 11px/1 var(--font-body); letter-spacing: 0.06em; text-transform: uppercase; color: var(--muted); }
.example-table td:last-child, .example-table th:last-child { text-align: right; font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
.chart-panel { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-md); padding: 20px; display: flex; flex-direction: column; gap: 14px; }
.chart-label { font: 510 11px/1 var(--font-body); letter-spacing: 0.06em; text-transform: uppercase; color: var(--muted); }
.chart-bars { display: flex; flex-direction: column; gap: 10px; }
.chart-row { display: grid; grid-template-columns: 110px 1fr; align-items: center; gap: 12px; }
.chart-row-label { font: 13px/1 var(--font-body); color: var(--muted); text-align: right; }
.chart-bar { height: 24px; background: var(--bg); border-radius: 4px; overflow: hidden; position: relative; }
.chart-bar-fill { height: 100%; border-radius: 4px; display: flex; align-items: center; padding: 0 8px; font: 510 11px/1 var(--font-mono); color: #fff; min-width: fit-content; transition: width 0.4s cubic-bezier(0.23, 1, 0.32, 1); white-space: nowrap; }
.outside-fill { background: oklch(55% 0.18 145 / 0.8); }
.inside-fill { background: oklch(58% 0.18 255 / 0.7); }
.umbrella-fill { background: oklch(58% 0.12 220 / 0.7); }
.gauge-panel { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-md); padding: 20px; display: flex; flex-direction: column; gap: 10px; }
.gauge-label { font: 510 11px/1 var(--font-body); letter-spacing: 0.06em; text-transform: uppercase; color: var(--muted); }
.gauge-track { height: 8px; background: var(--border); border-radius: 4px; overflow: hidden; position: relative; }
.gauge-fill { height: 100%; border-radius: 4px; background: linear-gradient(90deg, var(--success), oklch(65% 0.14 85), var(--danger)); transition: width 0.4s cubic-bezier(0.23, 1, 0.32, 1); }
.gauge-stats { display: flex; justify-content: space-between; gap: 8px; font: 11px/1 var(--font-mono); color: var(--muted); }
@media (max-width: 599px) { .gauge-stats { flex-direction: column; align-items: flex-start; } }
.faq-list { display: flex; flex-direction: column; gap: 0; }
.faq-item { border-bottom: 1px solid var(--border); padding: 0; }
.faq-question { display: flex; align-items: center; justify-content: space-between; width: 100%; padding: 18px 0; font: 510 16px/1.3 var(--font-display); color: var(--fg); background: none; border: none; cursor: pointer; text-align: left; gap: 12px; }
.faq-question:hover { color: var(--accent); }
.faq-question:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; border-radius: 4px; }
.faq-question h3 { font: inherit; color: inherit; }
.faq-question .faq-icon { font-size: 20px; color: var(--muted); transition: transform 0.2s; flex-shrink: 0; }
.faq-item.open .faq-icon { transform: rotate(45deg); }
.faq-answer { max-height: 0; overflow: hidden; transition: max-height 0.3s cubic-bezier(0.23, 1, 0.32, 1); }
.faq-answer-inner { padding: 0 0 18px; font: 15px/1.6 var(--font-body); color: var(--fg); max-width: 65ch; }
.faq-item.open .faq-answer { max-height: 400px; }
.related-grid { display: grid; gap: 16px; grid-template-columns: 1fr; }
@media (min-width: 600px) { .related-grid { grid-template-columns: 1fr 1fr; } }
@media (min-width: 900px) { .related-grid { grid-template-columns: 1fr 1fr 1fr; } }
.table-wrap { overflow-x: auto; }
.share-actions { display: flex; flex-wrap: wrap; gap: 12px; }
.share-feedback { font: 13px/1 var(--font-body); color: var(--success); margin-top: 12px; }
.day-suffix { font: 13px/1 var(--font-body); color: var(--muted); }
.footer-copy { color: var(--muted); }
.related-card { padding: 20px; background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-md); display: flex; flex-direction: column; gap: 8px; transition: box-shadow 0.2s ease, transform 0.2s ease; text-decoration: none; }
.related-card:hover { box-shadow: var(--shadow-md); transform: translateY(-2px); }
.related-card h3 { font-size: 16px; }
.related-card p { font-size: 13px; }
.related-card .card-arrow { color: var(--accent); font-size: 18px; }
.section-dark .related-card { background: oklch(18% 0.01 250); border-color: oklch(28% 0.015 250); }
.section-dark .related-card h3 { color: #fff; }
.section-dark .related-card p { color: #94a3b8; }
.section-dark .related-card:hover { box-shadow: 0 4px 20px rgba(0,0,0,0.4); }
.site-footer { padding: 32px 0; border-top: 1px solid var(--border); }
.site-footer .container { display: flex; flex-direction: column; gap: 8px; }
.site-footer .footer-disclaimer { font: 12px/1.5 var(--font-body); color: var(--muted); max-width: 65ch; }
.site-footer .footer-links { display: flex; flex-wrap: wrap; gap: 16px; font: 13px/1 var(--font-body); }
section[id] { scroll-margin-top: 72px; }
.sr-only { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); }
.text-center { text-align: center; }
.num-transition { transition: color 0.25s ease, opacity 0.25s ease; }
.num-flash { animation: numPop 0.4s cubic-bezier(0.23, 1, 0.32, 1); }
@keyframes numPop { 0% { transform: scale(1); } 40% { transform: scale(1.06); color: var(--accent); } 100% { transform: scale(1); } }
.uplift-flash { animation: upliftPop 0.5s cubic-bezier(0.23, 1, 0.32, 1); }
@keyframes upliftPop { 0% { transform: scale(1); opacity: 1; } 30% { transform: scale(1.08); opacity: 0.7; } 100% { transform: scale(1); opacity: 1; } }
.two-col { display: grid; gap: 24px; grid-template-columns: 1fr; }
@media (min-width: 768px) { .two-col { grid-template-columns: 1fr 1fr; } }
.split-card { padding: 24px; background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-md); display: flex; flex-direction: column; gap: 12px; }
.split-card .split-label { font: 510 11px/1 var(--font-body); letter-spacing: 0.06em; text-transform: uppercase; color: var(--muted); }
.split-card .split-value { font: 590 32px/1 var(--font-mono); letter-spacing: -0.02em; }
.result-row { display: flex; justify-content: space-between; gap: 8px; padding: 6px 0; font: 14px/1 var(--font-body); border-bottom: 1px solid var(--border); }
.result-row:last-child { border-bottom: none; }
.result-row .rlabel { color: var(--muted); word-break: break-word; min-width: 0; }
.result-row .rvalue { font-family: var(--font-mono); font-variant-numeric: tabular-nums; font-weight: 510; }
.result-row .pos { color: var(--success); }
.result-row .neg { color: var(--danger); }
.result-row.total { font-weight: 590; border-top: 2px solid var(--border); padding-top: 8px; margin-top: 4px; }
@media (max-width: 599px) {
  .calc-hero { padding: 16px 0 0; }
  .input-panel { padding: 16px; }
  .comp-card { padding: 14px; }
  .comp-card .card-takehome { font-size: 22px; }
  .comp-card .card-annual { font-size: 13px; }
  .rate-input-row input[type="number"] { width: 100px; font-size: 18px; }
  .summary-bar { flex-direction: column; gap: 12px; padding: 12px 14px; }
  .summary-stat.divider { display: none; }
  .summary-stat .stat-value { font-size: 17px; }
  .uplift-module { padding: 14px; }
  .uplift-module .uplift-result { font-size: 24px; }
  .container { padding: 0 16px; }
  .faq-question { font-size: 15px; padding: 16px 0; }
  .faq-answer-inner { font-size: 14px; }
  .example-box { padding: 16px; }
  .example-table { font-size: 12px; }
  .example-table th, .example-table td { padding: 6px 8px; }
  .chart-row { grid-template-columns: 80px 1fr; gap: 8px; }
  .chart-bar { height: 20px; }
  .chart-bar-fill { font-size: 10px; padding: 0 6px; }
  .chart-row-label { font-size: 11px; }
  .split-card .split-value { font-size: 24px; }
  .split-card { padding: 14px; }
  .page-meta { font-size: 12px; gap: 8px; }
  .rate-input-row { flex-wrap: wrap; }
  .uplift-toggle { width: 100%; }
  .uplift-toggle button { flex: 1; }
}
@media (max-width: 399px) {
  .comp-card { padding: 12px; }
  .comp-card .card-takehome { font-size: 19px; }
  .comp-card .card-annual { font-size: 12px; }
  .summary-stat .stat-value { font-size: 15px; }
  .split-card .split-value { font-size: 20px; }
  .calc-hero .subtitle { font-size: 16px; }
}
@media (min-width: 768px) and (max-width: 1023px) {
  .calc-hero h1 { font-size: 34px; }
  .comparison-cards { gap: 10px; }
  .comp-card { padding: 16px; }
  .comp-card .card-takehome { font-size: 24px; }
  .summary-bar { padding: 14px 16px; gap: 12px; }
  .summary-stat .stat-value { font-size: 18px; }
  .chart-row { grid-template-columns: 90px 1fr; }
  .chart-bar-fill { font-size: 10px; padding: 0 6px; }
  .calc-grid { gap: 16px; }
}
.methodology-grid { display: grid; gap: 24px; grid-template-columns: 1fr; }
@media (min-width: 768px) { .methodology-grid { grid-template-columns: 1fr 1fr; } }
.methodology-card {
  padding: 20px; background: var(--surface);
  border: 1px solid var(--border); border-radius: var(--radius-md);
  transition: box-shadow 0.2s ease, transform 0.2s ease;
}
.methodology-card:hover {
  box-shadow: var(--shadow-md);
  transform: translateY(-1px);
}
.methodology-card h3 { margin-bottom: 8px; font-size: 16px; }
.methodology-card ul, .methodology-card ol { padding-left: 18px; }
.methodology-card li { font-size: 14px; margin-bottom: 4px; color: var(--fg); }
.trust-bar { display: flex; flex-wrap: wrap; gap: 16px; padding: 16px 20px; margin-top: 24px; background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-md); border-left: 3px solid var(--success); }

/* homepage brand hero */
.page-home .calc-hero { padding: 0; }
.page-home .calc-hero::before { display: none; }
.page-home .hero-brand-panel {
  background: linear-gradient(135deg, #0f1629 0%, #1a2340 50%, #0f1629 100%);
  position: relative; overflow: hidden;
  padding: 48px 0 40px;
}
.page-home .hero-brand-panel::before {
  content: ''; position: absolute; inset: 0;
  background-image: url("data:image/svg+xml,%3Csvg width='40' height='40' xmlns='http://www.w3.org/2000/svg'%3E%3Cpath d='M40 0L0 0 0 40' fill='none' stroke='rgba(255,255,255,0.03)' stroke-width='1'/%3E%3C/svg%3E");
  pointer-events: none;
}
.page-home .hero-brand-panel::after {
  content: '\00A3'; position: absolute; bottom: -40px; right: -20px;
  font-family: Georgia, serif; font-size: 320px; font-weight: 700;
  color: rgba(255,255,255,0.035); pointer-events: none; line-height: 1;
  transform: rotate(-5deg);
}
.page-home .hero-brand-panel .brand-headline { position: relative; z-index: 1; }
.page-home .hero-brand-panel h1 { color: #fff; margin-bottom: 8px; }
.page-home .hero-brand-panel .subtitle { color: #94a3b8; max-width: 65ch; font-size: 18px; }
.page-home .hero-brand-panel .brand-accent-bar {
  width: 64px; height: 3px;
  background: linear-gradient(90deg, #3b82f6, #60a5fa);
  border-radius: 2px; margin: 20px 0;
}
.page-home .hero-brand-panel .brand-meta {
  display: flex; flex-wrap: wrap; gap: 20px;
  font: 14px/1 var(--font-body); color: #64748b;
}
.page-home .hero-brand-panel .brand-meta span { display: flex; align-items: center; gap: 6px; }
.page-home .hero-brand-panel .brand-meta a { color: #60a5fa; }
.page-home .hero-brand-panel .brand-meta a:hover { color: #93c5fd; }
.page-home .hero-brand-panel .brand-meta .dot {
  width: 5px; height: 5px; border-radius: 50%; background: #3b82f6;
}
.page-home .breadcrumb { color: #64748b; padding: 0 0 8px; }
.page-home .breadcrumb a { color: #64748b; }
.page-home .breadcrumb a:hover { color: #60a5fa; text-decoration: none; }
.page-home .breadcrumb .sep { color: rgba(255,255,255,0.15); }
.page-home .breadcrumb .current { color: #e2e8f0; }
.page-home .hero-art {
  position: absolute; right: 0; top: 0; width: 400px; height: 320px;
  pointer-events: none; z-index: 0; opacity: 0.8;
}
@media (max-width: 899px) { .page-home .hero-art { display: none; } }
.page-home .hero-calc-area { padding: 32px 0 0; }
.content-section.bg-alt { background: oklch(93% 0.01 245); border-top: 2px solid var(--accent); border-top-color: color-mix(in oklch, var(--accent) 15%, transparent); }
.section-dark {
  background: linear-gradient(135deg, #0f1629 0%, #1a2340 50%, #0f1629 100%);
  position: relative; overflow: hidden;
  padding: 60px 0;
}
.section-dark::before {
  content: ''; position: absolute; inset: 0;
  background-image: url("data:image/svg+xml,%3Csvg width='40' height='40' xmlns='http://www.w3.org/2000/svg'%3E%3Cpath d='M40 0L0 0 0 40' fill='none' stroke='rgba(255,255,255,0.02)' stroke-width='1'/%3E%3C/svg%3E");
  pointer-events: none;
}
.section-dark h2 { color: #fff; }
.section-dark h3 { color: #e2e8f0; }
.section-dark p,
.section-dark .section-desc { color: #94a3b8; }
.section-dark .faq-icon { color: #94a3b8; }
.section-dark .faq-answer-inner p { color: #cbd5e1; }
.section-dark .faq-item { border-bottom-color: rgba(255,255,255,0.08); }
.section-dark .faq-question { color: #e2e8f0; border-bottom-color: rgba(255,255,255,0.08); }
.section-dark .faq-question:hover { color: #60a5fa; }
.section-dark .faq-answer-inner { color: #cbd5e1; }
.section-dark .deductions-tabs button {
  color: #94a3b8; border-color: rgba(255,255,255,0.15);
}
.section-dark .deductions-tabs button[aria-selected="true"] {
  color: #fff; border-color: var(--accent); background: rgba(59,130,246,0.1);
}
.section-dark .deductions-tabs button:hover {
  color: #e2e8f0; border-color: rgba(255,255,255,0.3);
}
.section-dark .deductions-table th { color: #94a3b8; border-bottom-color: rgba(255,255,255,0.1); }
.section-dark .deductions-table td { color: #e2e8f0; border-bottom-color: rgba(255,255,255,0.06); }
.section-dark .deductions-table .num { color: #f1f5f9; }
.section-dark .deductions-table .num.neg { color: #fca5a5; }
.section-dark .deductions-table .rate-label {
  background: rgba(255,255,255,0.08); color: #94a3b8;
}
.section-dark .rate-label { color: #64748b; }
.section-dark .detail-toggle {
  color: var(--accent); border-color: rgba(255,255,255,0.15);
}
.section-dark .detail-toggle:hover { background: rgba(59,130,246,0.1); }
#detailExplanation {
  margin-top: 16px; padding: 16px 20px; border-radius: var(--radius-sm);
  display: none; background: var(--surface); border: 1px solid var(--border);
  color: var(--fg);
}
#detailText { font: 14px/1.6 var(--font-body); max-width: 65ch; color: var(--fg); }
.section-dark #detailExplanation {
  background: oklch(22% 0.01 260);
  border: 1px solid rgba(255,255,255,0.1);
}
.section-dark #detailExplanation p { color: #cbd5e1; }
.section-dark #detailText { color: #cbd5e1; }
/* sub-page hero banner — consistent navy gradient with homepage */
.page-hero {
  background: linear-gradient(135deg, #0f1629 0%, #1a2340 50%, #0f1629 100%);
  position: relative; overflow: hidden;
  padding: 28px 0 20px;
}
.page-hero::before {
  content: ''; position: absolute; inset: 0;
  background-image: url("data:image/svg+xml,%3Csvg width='40' height='40' xmlns='http://www.w3.org/2000/svg'%3E%3Cpath d='M40 0L0 0 0 40' fill='none' stroke='rgba(255,255,255,0.03)' stroke-width='1'/%3E%3C/svg%3E");
  pointer-events: none;
}
.page-hero h1 { color: #fff; margin-bottom: 8px; }
.page-hero .subtitle { color: #94a3b8; margin-bottom: 0; font-size: 18px; }
.page-hero .breadcrumb { color: #64748b; padding: 0 0 8px; }
.page-hero .breadcrumb a { color: #64748b; }
.page-hero .breadcrumb a:hover { color: #60a5fa; text-decoration: none; }
.page-hero .breadcrumb .sep { color: rgba(255,255,255,0.15); }
.page-hero .breadcrumb .current { color: #e2e8f0; }
.page-hero .page-meta {
  display: flex; flex-wrap: wrap; gap: 12px;
  font: 13px/1 var(--font-body); color: #64748b;
  padding: 8px 0 0;
}
.page-hero .page-meta a { color: #60a5fa; }
.page-hero .page-meta a:hover { color: #93c5fd; }
.page-hero .brand-accent-bar {
  width: 64px; height: 3px;
  background: linear-gradient(90deg, #3b82f6, #60a5fa);
  border-radius: 2px; margin: 16px 0;
}
@media (max-width: 599px) {
  .page-hero { padding: 20px 0 16px; }
  .page-hero .brand-accent-bar { margin: 12px 0; }
}
.trust-item { display: flex; align-items: center; gap: 6px; font: 13px/1 var(--font-body); color: var(--muted); }
.trust-item .trust-dot { width: 6px; height: 6px; border-radius: 50%; background: var(--success); }
/* ─── Homepage monetization section ──────────────────────── */
.monetization-section {
  padding: 64px 0; border-top: 1px solid var(--border);
}
.monet-grid {
  display: grid; gap: 20px;
  grid-template-columns: 1fr;
}
@media (min-width: 600px) { .monet-grid { grid-template-columns: 1fr 1fr; } }
@media (min-width: 900px) { .monet-grid { grid-template-columns: 1fr 1fr 1fr; } }
.monet-card {
  padding: 24px; background: var(--surface);
  border: 1px solid var(--border); border-radius: var(--radius-md);
  display: flex; flex-direction: column; gap: 8px;
  transition: box-shadow 0.2s ease, transform 0.2s ease;
}
.monet-card:hover {
  box-shadow: var(--shadow-md);
  transform: translateY(-2px);
}
.monet-card h3 { font-size: 18px; }
.monet-card p { font-size: 14px; }
.monet-card .btn { align-self: flex-start; margin-top: 8px; }
.monet-card .btn + .disabled-note { font-size: 12px; color: var(--muted); margin-top: 4px; font-style: italic; }
.monet-card .monet-label {
  font: 510 10px/1 var(--font-body); letter-spacing: 0.06em;
  text-transform: uppercase; color: oklch(58% 0.18 255 / 0.6);
}
@media (max-width: 599px) { .monet-card { padding: 18px; } }

/* ─── Homepage deductions section ───────────────────────── */
.deductions-section {
  padding: 64px 0;
}
@media (max-width: 599px) {
  .deductions-section { padding: 40px 0; }
}
.deductions-section h2 { margin-bottom: 8px; }
.deductions-section .section-desc { margin-bottom: 32px; }

.deduction-detail {
  font: 13px/1.5 var(--font-body); color: var(--muted);
  max-width: 65ch; margin-top: 4px; display: none;
}
.deduction-detail.open { display: block; }

/* ─── Calculator card active state ──────────────────────── */
.comp-card.active-scenario {
  outline: 2px solid var(--accent); outline-offset: -2px;
}

/* ─── Uplift module note ────────────────────────────────── */
.uplift-module .uplift-note {
  font: 14px/1.5 var(--font-body); color: var(--muted); max-width: 55ch;
}

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { animation-duration: 0.01ms !important; transition-duration: 0.01ms !important; }
}
@media (prefers-color-scheme: dark) {
  :root {
    --bg:      oklch(14% 0.006 250);
    --surface: oklch(19% 0.008 250);
    --fg:      oklch(92% 0.006 250);
    --muted:   oklch(65% 0.014 250);
    --border:  oklch(30% 0.01 250);
    --accent:  oklch(64% 0.19 255);
    --outside-bg:    oklch(16% 0.015 145);
    --outside-border: oklch(25% 0.04 145);
    --inside-bg:     oklch(16% 0.01 250);
    --inside-border:  oklch(25% 0.02 250);
    --umbrella-bg:    oklch(16% 0.01 220);
    --umbrella-border: oklch(25% 0.02 220);
  }
  .site-header { background: rgba(18,18,22,0.94); }
  .calc-hero::before { background: radial-gradient(circle, oklch(62% 0.19 255 / 0.07) 0%, transparent 70%); }
  .outside-fill { background: oklch(45% 0.18 145 / 0.85); }
  .inside-fill { background: oklch(48% 0.18 255 / 0.8); }
  .umbrella-fill { background: oklch(48% 0.12 220 / 0.8); }
  .comp-card .card-badge.best { background: oklch(55% 0.18 145 / 0.2); color: oklch(72% 0.16 145); }
}