:root{
  --bg:#f7f7f2;
  --panel:#fffefa;
  --panel-soft:#f1f3ea;
  --text:#1d2a22;
  --muted:#5f6e65;
  --line:#d7ddd2;
  --brand:#355845;
  --brand-2:#7d8d60;
  --brand-soft:#e7ede3;
  --radius:14px;
  --shadow:0 6px 20px rgba(29,42,34,.05);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{
  margin:0;
  font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Arial,sans-serif;
  background:var(--bg);
  color:var(--text);
  font-size:15px;
  line-height:1.55;
}
a{color:inherit;text-decoration:none}
.container{width:min(1140px,calc(100% - 34px));margin:0 auto}
.topbar{
  position:sticky;top:0;z-index:20;
  background:rgba(247,247,242,.92);
  backdrop-filter:blur(10px);
  border-bottom:1px solid var(--line);
}
.nav{
  min-height:64px;
  display:flex;align-items:center;justify-content:space-between;gap:18px;
}
.brand{font-weight:800;font-size:1.2rem;letter-spacing:-.02em}
.brand span{color:var(--brand)}
.navlinks{display:flex;gap:15px;flex-wrap:wrap;font-size:.9rem;color:#445349}
.navlinks a:hover{color:var(--brand)}
.hero{
  padding:64px 0 42px;
  background:linear-gradient(180deg,#eef2ea 0%, #f7f7f2 100%);
  border-bottom:1px solid rgba(215,221,210,.7);
}
.eyebrow{
  color:var(--brand);
  font-weight:700;
  text-transform:uppercase;
  letter-spacing:.08em;
  font-size:.72rem;
  margin-bottom:12px
}
h1,h2,h3{letter-spacing:-.02em}
h1{
  font-size:clamp(2rem,5vw,3.5rem);
  line-height:1.06;
  margin:0 0 16px;
  max-width:860px
}
h2{font-size:1.65rem}
h3{font-size:1.02rem}
.lead{
  font-size:1rem;
  line-height:1.65;
  color:var(--muted);
  max-width:760px;
  margin:0
}
.section{padding:40px 0}
.section-title{font-size:1.75rem;margin:0 0 8px}
.section-sub{color:var(--muted);margin:0 0 24px;line-height:1.6;font-size:.96rem}
.grid{display:grid;gap:16px}
.grid-4{grid-template-columns:repeat(4,1fr)}
.card{
  background:var(--panel);
  border:1px solid var(--line);
  border-radius:var(--radius);
  padding:20px;
  box-shadow:var(--shadow);
}
.card h3{margin:0 0 8px}
.card p{margin:0;color:var(--muted);line-height:1.55;font-size:.93rem}
.icon{font-size:1.55rem;margin-bottom:12px}
.card-link{transition:.15s ease}
.card-link:hover{border-color:#bac7b9;transform:translateY(-1px)}
.pill,.status-badge{
  display:inline-block;
  border:1px solid #d6ddd1;
  background:#fafcf8;
  border-radius:999px;
  padding:6px 9px;
  font-size:.75rem;
  color:#56655c;
  margin-top:12px
}
.footer{
  border-top:1px solid var(--line);
  padding:26px 0 42px;
  color:var(--muted);
  font-size:.84rem
}
.footer-grid{display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap}
.notice{
  border:1px solid #d7ddd2;
  background:#f4f7f0;
  border-radius:12px;
  padding:14px 16px;
  color:#425147;
  line-height:1.55;
  font-size:.92rem
}
.page-head{padding:38px 0 22px}
.page-head h1{font-size:clamp(1.8rem,4vw,2.7rem)}
.breadcrumbs{font-size:.85rem;color:var(--muted);margin-bottom:14px}
.breadcrumbs a{color:var(--brand)}
.category-list{display:grid;grid-template-columns:repeat(2,1fr);gap:14px}
.category-item{
  background:var(--panel);
  border:1px solid var(--line);
  border-radius:12px;
  padding:16px
}
.category-item h3{margin:0 0 6px}
.category-item p{margin:0;color:var(--muted);line-height:1.5;font-size:.92rem}
.calc-layout{display:grid;grid-template-columns:minmax(0,1.08fr) minmax(320px,.92fr);gap:18px;align-items:start}
.form-card,.result-card{
  background:var(--panel);
  border:1px solid var(--line);
  border-radius:var(--radius);
  padding:20px;
  box-shadow:var(--shadow)
}
.field{margin-bottom:16px}
.field label{display:block;font-weight:700;margin-bottom:6px;font-size:.92rem}
.field small{display:block;color:var(--muted);margin-top:6px;line-height:1.45;font-size:.82rem}
input[type=number],input[type=text],select{
  width:100%;
  min-height:42px;
  border:1px solid #cad2c8;
  border-radius:10px;
  padding:9px 11px;
  font:inherit;
  background:#fff;
  color:var(--text);
  outline:none
}
input:focus,select:focus{
  border-color:var(--brand);
  box-shadow:0 0 0 3px rgba(53,88,69,.10)
}
.two{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.result-main{font-size:2rem;font-weight:800;letter-spacing:-.03em;margin:8px 0 4px}
.result-label{color:var(--muted);font-size:.88rem}
.result-list{margin-top:18px;border-top:1px solid var(--line)}
.result-row{
  display:flex;justify-content:space-between;gap:18px;
  padding:11px 0;border-bottom:1px solid var(--line);font-size:.92rem
}
.result-row span:first-child{color:var(--muted)}
.disclaimer{font-size:.81rem;color:var(--muted);line-height:1.5;margin-top:16px}
.table-wrap{overflow-x:auto;margin-top:16px}
.calc-table{width:100%;border-collapse:collapse;background:#fff}
.calc-table th,.calc-table td{
  padding:10px 11px;
  border-bottom:1px solid var(--line);
  text-align:right;
  white-space:nowrap;
  font-size:.9rem
}
.calc-table th:first-child,.calc-table td:first-child{text-align:left}
.calc-table th{font-size:.8rem;color:var(--muted);font-weight:700;background:#f5f7f1}
.summary-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:10px;margin-top:16px}
.summary-box{
  border:1px solid var(--line);
  border-radius:12px;
  padding:12px;
  background:#fbfcf9
}
.summary-box span{display:block;color:var(--muted);font-size:.8rem;margin-bottom:4px}
.summary-box strong{font-size:1rem}
.info-note{
  margin-top:8px;padding:11px 13px;border:1px solid #d7ddd2;border-radius:12px;
  background:#f4f7f0;color:#425147;font-size:.88rem;line-height:1.5
}
.info-note strong{color:var(--text)}
.info-inline{
  display:inline-flex;align-items:center;justify-content:center;
  width:18px;height:18px;border-radius:50%;
  background:#edf2eb;color:#355845;font-size:.72rem;font-weight:800;
  margin-left:5px;vertical-align:middle;cursor:help;border:1px solid #d7ddd2
}
.result-positive{color:#2e6c47}
.result-negative{color:#a8382e}
.comp-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:16px}
.comp-box{
  border:1px solid var(--line);
  border-radius:12px;
  padding:14px;
  background:#fbfcf9
}
.comp-box h3{margin:0 0 8px;font-size:.98rem}
.comp-box .big{font-size:1.35rem;font-weight:800;letter-spacing:-.02em}
@media(max-width:950px){
  .grid-4{grid-template-columns:repeat(2,1fr)}
  .calc-layout{grid-template-columns:1fr}
}
@media(max-width:680px){
  .nav{align-items:flex-start;flex-direction:column;padding:14px 0}
  .grid-4,.category-list,.two,.summary-grid,.comp-grid{grid-template-columns:1fr}
  .hero{padding-top:44px}
  .result-main{font-size:1.7rem}
}

.calc-section{
  margin:0 0 18px;
  padding:16px;
  border:1px solid var(--line);
  border-radius:12px;
  background:#fbfcf9;
}
.calc-section h2{
  margin:0 0 14px;
  font-size:1.05rem;
}
.calc-section .section-hint{
  margin:-6px 0 14px;
  color:var(--muted);
  font-size:.82rem;
  line-height:1.45;
}
.metric-grid{
  display:grid;
  grid-template-columns:repeat(2,1fr);
  gap:10px;
  margin-top:16px;
}
.metric{
  border:1px solid var(--line);
  border-radius:12px;
  padding:12px;
  background:#fff;
}
.metric span{
  display:block;
  color:var(--muted);
  font-size:.78rem;
  margin-bottom:3px;
}
.metric strong{
  display:block;
  font-size:1rem;
}
.tax-box{
  margin-top:14px;
  border:1px solid #cfd8ca;
  border-radius:12px;
  padding:14px;
  background:#f4f7f0;
}
.tax-box h3{margin:0 0 10px;font-size:.98rem}
.small-muted{font-size:.8rem;color:var(--muted);line-height:1.45}
@media(max-width:680px){.metric-grid{grid-template-columns:1fr}}

.tax-help{
  margin-top:8px;
  border:1px solid var(--line);
  border-radius:12px;
  background:#f7f9f4;
  overflow:hidden;
}
.tax-help summary{
  cursor:pointer;
  list-style:none;
  padding:11px 13px;
  font-size:.86rem;
  font-weight:700;
  color:var(--brand);
  display:flex;
  align-items:center;
  gap:7px;
}
.tax-help summary::-webkit-details-marker{display:none}
.tax-help summary::before{
  content:"i";
  display:inline-flex;
  align-items:center;
  justify-content:center;
  width:18px;height:18px;
  border-radius:50%;
  border:1px solid #c8d2c5;
  background:#fff;
  font-size:.72rem;
}
.tax-help[open] summary{border-bottom:1px solid var(--line)}
.tax-help-body{padding:12px 13px}
.tax-help-body p{margin:0 0 10px;font-size:.82rem;line-height:1.45;color:var(--muted)}
.state-tax-table{width:100%;border-collapse:collapse;font-size:.78rem}
.state-tax-table th,.state-tax-table td{
  padding:7px 8px;
  border-bottom:1px solid var(--line);
  text-align:left;
  vertical-align:top;
}
.state-tax-table th{background:#f1f4ee;color:#445349}
.state-tax-table tr:last-child td{border-bottom:0}
@media(max-width:680px){
  .state-tax-table{font-size:.73rem}
  .state-tax-table th,.state-tax-table td{padding:6px}
}

.info-button{
  display:inline-flex;
  align-items:center;
  justify-content:center;
  width:20px;
  height:20px;
  border-radius:50%;
  border:1px solid #c8d2c5;
  background:#edf2eb;
  color:#355845;
  font-size:.74rem;
  font-weight:800;
  cursor:pointer;
  vertical-align:middle;
  margin-left:5px;
  padding:0;
}
.info-button:hover{background:#e4ece1}
.info-button:focus{outline:2px solid rgba(53,88,69,.25);outline-offset:2px}
.modal-backdrop{
  position:fixed;
  inset:0;
  background:rgba(17,28,21,.48);
  display:none;
  align-items:center;
  justify-content:center;
  padding:20px;
  z-index:1000;
}
.modal-backdrop.is-open{display:flex}
.info-modal{
  width:min(720px,100%);
  max-height:85vh;
  overflow:auto;
  background:#fffefa;
  border:1px solid var(--line);
  border-radius:16px;
  box-shadow:0 18px 60px rgba(17,28,21,.22);
}
.info-modal-head{
  display:flex;
  align-items:center;
  justify-content:space-between;
  gap:16px;
  padding:16px 18px;
  border-bottom:1px solid var(--line);
}
.info-modal-head h2{
  margin:0;
  font-size:1.15rem;
}
.info-modal-close{
  width:36px;
  height:36px;
  border-radius:50%;
  border:1px solid var(--line);
  background:#fff;
  font-size:1.25rem;
  cursor:pointer;
}
.info-modal-body{padding:16px 18px 18px}
.info-modal-body p{margin:0 0 12px;color:var(--muted);font-size:.88rem;line-height:1.5}
.modal-tax-table{width:100%;border-collapse:collapse;font-size:.86rem}
.modal-tax-table th,.modal-tax-table td{
  padding:9px 10px;
  border-bottom:1px solid var(--line);
  text-align:left;
}
.modal-tax-table th{background:#f3f6f0;color:#445349}
.modal-tax-table td:last-child,.modal-tax-table th:last-child{text-align:right;font-weight:700}
body.modal-open{overflow:hidden}
@media(max-width:680px){
  .modal-backdrop{padding:10px}
  .info-modal{max-height:90vh}
  .modal-tax-table{font-size:.8rem}
}