[hidden] { display: none !important; }
:root {
  --bg: #f7f8fa;
  --surface: #ffffff;
  --text: #1a1f2b;
  --muted: #5b6475;
  --line: #e2e6ee;
  --brand: #0b6e4f;
  --brand-ink: #ffffff;
  --net: #0b6e4f;
  --tax: #d1603d;
  --ded: #6c7bd9;
  --radius: 12px;
  --max: 1080px;
}
@media (prefers-color-scheme: dark) {
  :root {
    --bg: #0f1218;
    --surface: #171b24;
    --text: #e8ebf2;
    --muted: #9aa3b5;
    --line: #2a3140;
    --brand: #3ecf9a;
    --brand-ink: #0b1a14;
    --net: #3ecf9a;
    --tax: #f08a64;
    --ded: #8f9bf0;
  }
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  background: var(--bg);
  color: var(--text);
  font: 16px/1.6 system-ui, -apple-system, "Segoe UI", Roboto, Arial, sans-serif;
}
a { color: var(--brand); }
.wrap { max-width: var(--max); margin: 0 auto; padding: 0 16px; }
header.site { background: var(--surface); border-bottom: 1px solid var(--line); }
header.site .wrap { display: flex; align-items: center; justify-content: space-between; gap: 16px; min-height: 56px; flex-wrap: wrap; }
.logo { font-weight: 700; text-decoration: none; color: var(--text); }
.logo span { color: var(--brand); }
nav.top a { margin-left: 16px; color: var(--muted); text-decoration: none; font-size: 15px; }
nav.top a:hover { color: var(--text); }
.crumbs { font-size: 14px; color: var(--muted); margin: 16px 0 0; }
.crumbs a { color: var(--muted); }
h1 { font-size: clamp(28px, 4vw, 40px); line-height: 1.15; margin: 16px 0 8px; }
.lede { color: var(--muted); margin: 0 0 24px; max-width: 70ch; }
h2 { font-size: 24px; margin: 40px 0 12px; }
h3 { font-size: 18px; margin: 24px 0 8px; }

.calc-grid { display: grid; grid-template-columns: minmax(0, 5fr) minmax(0, 6fr); gap: 20px; align-items: start; }
@media (max-width: 820px) { .calc-grid { grid-template-columns: 1fr; } }
.card { background: var(--surface); border: 1px solid var(--line); border-radius: var(--radius); padding: 20px; }

form.calc { display: grid; gap: 14px; }
.row2 { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
label { display: grid; gap: 4px; font-size: 14px; font-weight: 600; }
label small { font-weight: 400; color: var(--muted); }
input, select {
  font: inherit; width: 100%; padding: 10px 12px; border-radius: 8px;
  border: 1px solid var(--line); background: var(--bg); color: var(--text);
}
input:focus, select:focus { outline: 2px solid var(--brand); outline-offset: 1px; }
.seg { display: grid; grid-template-columns: 1fr 1fr; border: 1px solid var(--line); border-radius: 8px; overflow: hidden; }
.seg label { display: block; text-align: center; padding: 8px; cursor: pointer; font-weight: 600; }
.seg input { position: absolute; opacity: 0; width: 1px; height: 1px; }
.seg label:has(input:checked) { background: var(--brand); color: var(--brand-ink); }
details.more summary { cursor: pointer; font-weight: 600; font-size: 14px; color: var(--brand); }
details.more[open] summary { margin-bottom: 12px; }
.note { font-size: 13px; color: var(--muted); margin: 0; }

.headline { text-align: center; padding-bottom: 16px; border-bottom: 1px solid var(--line); }
.eyebrow { margin: 0; color: var(--muted); font-size: 14px; }
.big { margin: 4px 0; font-size: clamp(36px, 6vw, 52px); font-weight: 800; color: var(--net); line-height: 1.1; }
.sub { margin: 0 0 14px; color: var(--muted); }
.bar { display: flex; height: 14px; border-radius: 7px; overflow: hidden; background: var(--line); }
.bar span { display: block; height: 100%; }
.bar-net, .dot.net { background: var(--net); }
.bar-tax, .dot.tax { background: var(--tax); }
.bar-ded, .dot.ded { background: var(--ded); }
.legend { font-size: 13px; color: var(--muted); margin: 8px 0 0; }
.dot { display: inline-block; width: 10px; height: 10px; border-radius: 50%; margin: 0 4px 0 12px; vertical-align: middle; }

table { width: 100%; border-collapse: collapse; font-size: 15px; }
th, td { padding: 9px 8px; border-bottom: 1px solid var(--line); text-align: right; }
th:first-child, td:first-child { text-align: left; }
thead th { font-size: 13px; color: var(--muted); font-weight: 600; }
tbody th { font-weight: 500; }
tr.gross th, tr.gross td { font-weight: 700; }
tr.net th, tr.net td { font-weight: 800; color: var(--net); border-bottom: 0; }
.table-scroll { overflow-x: auto; }
.rates { display: grid; grid-template-columns: repeat(3, 1fr); gap: 8px; margin: 16px 0 0; }
.rates div { background: var(--bg); border-radius: 8px; padding: 10px; text-align: center; }
.rates dt { font-size: 12px; color: var(--muted); }
.rates dd { margin: 0; font-weight: 700; font-size: 18px; }

.prose { max-width: 75ch; }
.prose ul { padding-left: 20px; }
.states { columns: 4 180px; padding: 0; list-style: none; }
.states li { break-inside: avoid; padding: 3px 0; }
.faq details { border-bottom: 1px solid var(--line); padding: 12px 0; }
.faq summary { cursor: pointer; font-weight: 600; }
.sources { font-size: 14px; word-break: break-word; }
.badge { display: inline-block; font-size: 12px; padding: 2px 8px; border-radius: 99px; background: var(--bg); border: 1px solid var(--line); color: var(--muted); }

.ad-slot { margin: 24px auto; min-height: 100px; text-align: center; }
.ad-slot.ad-rect { min-height: 280px; }

footer.site { margin-top: 56px; border-top: 1px solid var(--line); background: var(--surface); font-size: 14px; color: var(--muted); }
footer.site .wrap { padding-top: 24px; padding-bottom: 32px; }
footer.site a { color: var(--muted); margin-right: 16px; }