/* CPA Calculator — site stylesheet */
:root{
  --ink:#0b1220;--ink-2:#16213a;--ink-3:#24324f;--text:#1c2639;--muted:#5b6b82;--line:#e3e8f0;--line-2:#cfd8e4;
  --bg:#f6f8fb;--paper:#fff;--brand:#10b981;--brand-d:#059669;--brand-l:#d1fae5;--teal:#0e7490;--teal-l:#cffafe;
  --amber:#f59e0b;--amber-l:#fef3c7;--violet:#6366f1;--rose:#f43f5e;--sky:#0ea5e9;
  --r:16px;--r-sm:10px;--sh:0 1px 2px rgba(11,18,32,.06),0 8px 24px -8px rgba(11,18,32,.12);--sh-lg:0 30px 60px -20px rgba(11,18,32,.28);
  --f:'Plus Jakarta Sans',system-ui,-apple-system,Segoe UI,Roboto,sans-serif;--mono:'JetBrains Mono',ui-monospace,SFMono-Regular,Menlo,monospace;
  --wrap:1180px;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-top:90px}
body{margin:0;font-family:var(--f);font-size:17px;line-height:1.65;color:var(--text);background:var(--bg);-webkit-font-smoothing:antialiased;overflow-x:hidden}
img,svg{max-width:100%;height:auto}
a{color:var(--teal);text-decoration-thickness:1px;text-underline-offset:3px}
a:hover{color:var(--brand-d)}
h1,h2,h3,h4{color:var(--ink);line-height:1.18;letter-spacing:-.022em;margin:0 0 .5em;font-weight:800}
h1{font-size:clamp(2.1rem,4.6vw,3.5rem)}
h2{font-size:clamp(1.6rem,3vw,2.3rem)}
h3{font-size:1.22rem;font-weight:700}
p{margin:0 0 1.1em}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 20px}
.skip{position:absolute;left:-999px;top:8px;background:#fff;padding:8px 14px;border-radius:8px;z-index:100}
.skip:focus{left:8px}
.mono,.num{font-family:var(--mono);font-variant-numeric:tabular-nums}
.ic{width:22px;height:22px;flex:none}

/* scroll progress */
.scroll-progress{position:fixed;inset:0 0 auto 0;height:3px;z-index:60;pointer-events:none}
.scroll-progress span{display:block;height:100%;width:100%;transform-origin:0 50%;transform:scaleX(var(--p,0));background:linear-gradient(90deg,var(--brand),var(--teal),var(--amber))}

/* header */
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.82);backdrop-filter:saturate(1.6) blur(14px);-webkit-backdrop-filter:saturate(1.6) blur(14px);border-bottom:1px solid transparent;transition:border-color .2s,box-shadow .2s}
.site-header.scrolled{border-color:var(--line);box-shadow:0 6px 20px -12px rgba(11,18,32,.18)}
.hdr{display:flex;align-items:center;gap:24px;height:70px}
.brand{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font-weight:800;font-size:1.15rem;letter-spacing:-.02em}
.brand b{color:var(--brand-d);font-weight:800}
.logo-mark{width:36px;height:36px}
.main-nav{display:flex;align-items:center;gap:22px;margin-left:auto}
.main-nav ul{display:flex;gap:4px;list-style:none;margin:0;padding:0}
.main-nav a:not(.btn){display:block;padding:8px 12px;border-radius:9px;color:var(--ink-3);text-decoration:none;font-weight:600;font-size:.95rem}
.main-nav a:not(.btn):hover,.main-nav a[aria-current]{background:var(--bg);color:var(--ink)}
.nav-toggle{display:none;margin-left:auto;background:none;border:1px solid var(--line);border-radius:10px;padding:8px;color:var(--ink);cursor:pointer}
@media (max-width:960px){
  .nav-toggle{display:inline-flex}
  .main-nav{position:fixed;inset:70px 0 auto 0;background:#fff;flex-direction:column;align-items:stretch;padding:14px 20px 22px;gap:12px;border-bottom:1px solid var(--line);box-shadow:var(--sh-lg);transform:translateY(-8px);opacity:0;visibility:hidden;transition:.2s}
  .main-nav.open{transform:none;opacity:1;visibility:visible}
  .main-nav ul{flex-direction:column}
  .main-nav a:not(.btn){padding:12px}
}

/* buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:14px 22px;border-radius:12px;background:var(--brand);color:#04241a;font-weight:700;text-decoration:none;border:0;cursor:pointer;font:inherit;font-weight:700;box-shadow:0 8px 20px -8px rgba(16,185,129,.7);transition:transform .15s,box-shadow .15s,background .15s}
.btn:hover{background:#34d399;color:#04241a;transform:translateY(-2px);box-shadow:0 14px 28px -10px rgba(16,185,129,.75)}
.btn .ic{width:18px;height:18px}
.btn-sm{padding:10px 16px;font-size:.92rem}
.btn-dark{background:var(--ink);color:#fff;box-shadow:none}
.btn-dark:hover{background:var(--ink-3);color:#fff}
.btn-outline{background:transparent;color:#fff;border:1px solid rgba(255,255,255,.3);box-shadow:none}
.btn-outline:hover{background:rgba(255,255,255,.08);color:#fff}
.btn-ghost{background:#fff;border:1px solid var(--line);color:var(--ink-3);padding:9px 14px;border-radius:10px;font:inherit;font-size:.88rem;font-weight:600;cursor:pointer}
.btn-ghost:hover{border-color:var(--line-2);color:var(--ink)}

/* hero (dark, ledger grid) */
.hero{position:relative;background:var(--ink);color:#c9d4e5;overflow:hidden;isolation:isolate}
.hero::before{content:"";position:absolute;inset:0;z-index:-2;background-image:linear-gradient(rgba(255,255,255,.045) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.045) 1px,transparent 1px);background-size:44px 44px;mask-image:radial-gradient(ellipse at 50% 30%,#000 30%,transparent 75%);-webkit-mask-image:radial-gradient(ellipse at 50% 30%,#000 30%,transparent 75%)}
.hero::after{content:"";position:absolute;z-index:-1;width:900px;height:900px;left:50%;top:-420px;transform:translateX(-30%);background:radial-gradient(circle,rgba(16,185,129,.28),rgba(14,116,144,.12) 40%,transparent 65%)}
.hero h1{color:#fff}
.hero h1 em{font-style:normal;background:linear-gradient(90deg,#34d399,#22d3ee);-webkit-background-clip:text;background-clip:text;color:transparent}
.hero .lede{font-size:1.18rem;color:#aab8cc;max-width:640px}
.hero-home{padding:72px 0 96px}
.hero-grid{display:grid;grid-template-columns:1.05fr .95fr;gap:56px;align-items:center}
@media (max-width:980px){.hero-grid{grid-template-columns:1fr;gap:40px}}
.eyebrow{display:inline-flex;align-items:center;gap:8px;padding:6px 12px 6px 8px;border-radius:999px;background:rgba(16,185,129,.12);color:#6ee7b7;font-size:.85rem;font-weight:600;border:1px solid rgba(16,185,129,.25);margin-bottom:22px}
.eyebrow .dot{width:8px;height:8px;border-radius:50%;background:#34d399;box-shadow:0 0 0 4px rgba(52,211,153,.2);animation:pulse 2s infinite}
@keyframes pulse{50%{box-shadow:0 0 0 8px rgba(52,211,153,0)}}
.hero-ctas{display:flex;flex-wrap:wrap;gap:12px;margin:28px 0 26px}
.hero-ticks{display:flex;flex-wrap:wrap;gap:8px 22px;list-style:none;padding:0;margin:0;font-size:.93rem;color:#9fb0c6}
.hero-ticks li{display:flex;align-items:center;gap:7px}
.hero-ticks .ic{width:17px;height:17px;color:#34d399}
/* floating symbols (parallax) */
.floaters{position:absolute;inset:0;z-index:-1;pointer-events:none}
.floaters span{position:absolute;font-family:var(--mono);font-weight:700;color:rgba(255,255,255,.07);font-size:var(--s,42px);transform:translate3d(0,calc(var(--sy,0px) * var(--k,.2)),0) rotate(var(--rot,0deg));will-change:transform}

/* hero widget (live mini calculator styled like a tax form) */
.widget{position:relative;background:rgba(255,255,255,.98);color:var(--text);border-radius:22px;padding:26px;box-shadow:0 40px 80px -30px rgba(0,0,0,.6),0 0 0 1px rgba(255,255,255,.1);transform:perspective(1400px) rotateY(-5deg) rotateX(3deg);transition:transform .6s}
.widget:hover{transform:none}
.widget-h{display:flex;justify-content:space-between;align-items:center;margin-bottom:16px}
.widget-h strong{font-size:1.02rem;color:var(--ink)}
.live{font-size:.75rem;font-weight:700;color:var(--brand-d);background:var(--brand-l);padding:4px 9px;border-radius:999px;letter-spacing:.04em;text-transform:uppercase}
.widget .result-big{margin-top:16px;padding:18px;border-radius:14px;background:linear-gradient(135deg,var(--ink),var(--ink-3));color:#fff}
.widget .result-big small{display:block;color:#93a4bd;font-size:.8rem;font-weight:600;text-transform:uppercase;letter-spacing:.06em}
.widget .result-big .num{font-size:2.3rem;font-weight:700;line-height:1.15}
.mini-stats{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin-top:12px}
.mini-stats div{background:var(--bg);border-radius:12px;padding:10px 12px}
.mini-stats small{display:block;font-size:.72rem;color:var(--muted);font-weight:600;text-transform:uppercase;letter-spacing:.04em}
.mini-stats b{font-family:var(--mono);font-size:1rem;color:var(--ink)}
.receipt-tape{position:absolute;right:-18px;top:-26px;background:#fff;border-radius:10px;padding:10px 14px;font-family:var(--mono);font-size:.78rem;color:var(--ink-3);box-shadow:var(--sh);transform:rotate(6deg);animation:bob 6s ease-in-out infinite}
.receipt-tape b{color:var(--brand-d)}
@keyframes bob{50%{transform:rotate(4deg) translateY(-8px)}}
@media (max-width:600px){.receipt-tape{display:none}.widget{transform:none;padding:20px}}

/* sections */
.section{padding:88px 0}
.section-tight{padding:56px 0}
.section-alt{background:var(--paper);border-block:1px solid var(--line)}
.section-dark{background:var(--ink);color:#b9c6d8}
.section-dark h2,.section-dark h3{color:#fff}
.sec-head{max-width:720px;margin-bottom:40px}
.sec-head.center{margin-inline:auto;text-align:center}
.kicker{display:inline-block;font-size:.8rem;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--brand-d);margin-bottom:10px}
.section-dark .kicker{color:#34d399}
.sec-head p{color:var(--muted);font-size:1.08rem}
.section-dark .sec-head p{color:#9fb0c6}

/* stats */
.stats{display:grid;grid-template-columns:repeat(4,1fr);gap:18px;margin-top:-52px;position:relative;z-index:2}
.stat{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:22px;box-shadow:var(--sh)}
.stat b{display:block;font-family:var(--mono);font-size:2rem;color:var(--ink);line-height:1.1}
.stat span{color:var(--muted);font-size:.92rem}
@media (max-width:800px){.stats{grid-template-columns:repeat(2,1fr)}}

/* tool cards */
.tool-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:18px}
.tool-card{position:relative;display:flex;flex-direction:column;gap:6px;padding:22px;background:#fff;border:1px solid var(--line);border-radius:var(--r);text-decoration:none;color:var(--text);transition:transform .2s,box-shadow .2s,border-color .2s;overflow:hidden}
.tool-card::after{content:"";position:absolute;inset:auto -40% -60% auto;width:180px;height:180px;border-radius:50%;background:radial-gradient(circle,rgba(16,185,129,.14),transparent 70%);opacity:0;transition:opacity .3s}
.tool-card:hover{transform:translateY(-4px);box-shadow:var(--sh-lg);border-color:#a7f3d0;color:var(--text)}
.tool-card:hover::after{opacity:1}
.tc-ic{display:grid;place-items:center;width:46px;height:46px;border-radius:12px;background:linear-gradient(135deg,var(--brand-l),var(--teal-l));color:var(--teal);margin-bottom:8px}
.tc-cat{font-size:.74rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--muted)}
.tool-card strong{font-size:1.1rem;color:var(--ink)}
.tc-p{font-size:.93rem;color:var(--muted);flex:1}
.tc-go{display:flex;align-items:center;gap:6px;font-size:.88rem;font-weight:700;color:var(--brand-d);margin-top:8px}
.tc-go .ic{width:16px;height:16px;transition:transform .2s}
.tool-card:hover .tc-go .ic{transform:translateX(4px)}

/* path chooser */
.paths{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
@media (max-width:900px){.paths{grid-template-columns:1fr}}
.path{padding:28px;border-radius:20px;background:#fff;border:1px solid var(--line);box-shadow:var(--sh);text-decoration:none;color:var(--text);transition:transform .2s;display:block}
.path:hover{transform:translateY(-4px);color:var(--text)}
.path .tag{display:inline-block;font-size:.75rem;font-weight:700;text-transform:uppercase;letter-spacing:.06em;padding:4px 10px;border-radius:999px;background:var(--amber-l);color:#92400e;margin-bottom:14px}
.path h3{font-size:1.3rem}
.path ul{list-style:none;padding:0;margin:14px 0 0;display:grid;gap:6px;font-size:.93rem}
.path li{display:flex;gap:8px;align-items:center;color:var(--ink-3)}
.path li .ic{width:16px;height:16px;color:var(--brand-d)}

/* bracket staircase (homepage scroll visual) */
.stairs{display:flex;align-items:flex-end;gap:10px;height:300px;padding:20px 0 0}
.stair{flex:1;display:flex;flex-direction:column;justify-content:flex-end;align-items:center;gap:8px;height:100%}
.stair i{display:block;width:100%;border-radius:10px 10px 4px 4px;background:linear-gradient(180deg,#34d399,#0e7490);height:0;transition:height 1s cubic-bezier(.2,.8,.2,1);transition-delay:var(--d,0ms)}
.stairs.in .stair i{height:var(--h)}
.stair b{font-family:var(--mono);color:#fff;font-size:1.05rem}
.stair small{color:#8ea0b8;font-size:.72rem;text-align:center;line-height:1.3}
@media (max-width:600px){.stairs{gap:5px;height:240px}.stair b{font-size:.82rem}.stair small{font-size:.6rem}}

/* timeline (quarterly deadlines) */
.timeline{position:relative;display:grid;grid-template-columns:repeat(4,1fr);gap:20px;padding-top:30px}
.timeline::before{content:"";position:absolute;left:0;right:0;top:9px;height:3px;background:var(--line);border-radius:3px}
.timeline::after{content:"";position:absolute;left:0;top:9px;height:3px;width:100%;transform-origin:0 50%;transform:scaleX(0);background:linear-gradient(90deg,var(--brand),var(--teal));border-radius:3px;transition:transform 1.4s cubic-bezier(.2,.8,.2,1)}
.timeline.in::after{transform:scaleX(1)}
.tl-item{position:relative}
.tl-item::before{content:"";position:absolute;top:-28px;left:0;width:18px;height:18px;border-radius:50%;background:#fff;border:3px solid var(--brand)}
.tl-item b{display:block;font-family:var(--mono);font-size:1.05rem;color:var(--ink)}
.tl-item span{font-size:.9rem;color:var(--muted)}
@media (max-width:700px){.timeline{grid-template-columns:1fr 1fr;row-gap:44px}}

/* feature split */
.split{display:grid;grid-template-columns:1fr 1fr;gap:56px;align-items:center}
@media (max-width:900px){.split{grid-template-columns:1fr;gap:32px}}
.checks{list-style:none;padding:0;margin:20px 0;display:grid;gap:12px}
.checks li{display:flex;gap:12px;align-items:flex-start}
.checks .ic{width:22px;height:22px;padding:3px;border-radius:50%;background:var(--brand-l);color:var(--brand-d);margin-top:2px}

/* page hero (interior) */
.page-hero{background:var(--ink);color:#aab8cc;padding:34px 0 46px;position:relative;overflow:hidden;isolation:isolate}
.page-hero::before{content:"";position:absolute;inset:0;z-index:-1;background-image:linear-gradient(rgba(255,255,255,.04) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.04) 1px,transparent 1px);background-size:40px 40px;mask-image:linear-gradient(180deg,#000,transparent);-webkit-mask-image:linear-gradient(180deg,#000,transparent)}
.page-hero::after{content:"";position:absolute;z-index:-1;right:-200px;top:-300px;width:700px;height:700px;background:radial-gradient(circle,rgba(16,185,129,.22),transparent 65%)}
.page-hero h1{color:#fff;font-size:clamp(1.9rem,4vw,3rem);max-width:900px}
.page-hero .lede{font-size:1.1rem;max-width:760px;color:#aab8cc;margin:0}
.badges{display:flex;flex-wrap:wrap;gap:8px;margin-top:20px}
.badge{display:inline-flex;align-items:center;gap:6px;font-size:.82rem;font-weight:600;padding:6px 11px;border-radius:999px;background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.12);color:#d3ddea}
.badge .ic{width:15px;height:15px;color:#34d399}
.crumbs ol{display:flex;flex-wrap:wrap;gap:6px;list-style:none;padding:0;margin:0 0 18px;font-size:.86rem}
.crumbs li{color:#8ea0b8}
.crumbs li+li::before{content:"/";margin-right:6px;color:#4d5d78}
.crumbs a{color:#b7c4d6;text-decoration:none}
.crumbs a:hover{color:#fff}
.byline{display:flex;flex-wrap:wrap;gap:6px 16px;margin-top:18px;font-size:.88rem;color:#93a4bd}

/* calculator tool */
.tool{margin-top:-28px;position:relative;z-index:2}
.tool-box{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);background:#fff;border:1px solid var(--line);border-radius:22px;box-shadow:var(--sh-lg);overflow:hidden}
@media (max-width:920px){.tool-box{grid-template-columns:1fr}}
.tool-form{padding:28px}
.tool-out{padding:28px;background:linear-gradient(180deg,#f8fafc,#f1f5f9);border-left:1px solid var(--line)}
@media (max-width:920px){.tool-out{border-left:0;border-top:1px solid var(--line)}}
.tool-out-inner{position:sticky;top:90px}
.tool-tabs{display:flex;gap:4px;padding:4px;background:var(--bg);border-radius:12px;margin-bottom:22px;overflow-x:auto}
.tool-tabs button{flex:1;white-space:nowrap;border:0;background:transparent;padding:9px 12px;border-radius:9px;font:inherit;font-size:.9rem;font-weight:600;color:var(--muted);cursor:pointer}
.tool-tabs button[aria-selected="true"]{background:#fff;color:var(--ink);box-shadow:0 1px 3px rgba(11,18,32,.12)}
.fieldset{border:0;padding:0;margin:0 0 22px}
.fieldset legend,.fs-title{font-size:.78rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin-bottom:12px;padding:0}
.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}
@media (max-width:560px){.grid-2,.grid-3{grid-template-columns:1fr}}
.field{display:flex;flex-direction:column;gap:6px;margin-bottom:14px}
.field>label,.field>.lbl{font-size:.9rem;font-weight:600;color:var(--ink-3);display:flex;align-items:center;gap:6px}
.hint{font-size:.8rem;color:var(--muted);font-weight:400}
.tip{position:relative;display:inline-grid;place-items:center;width:17px;height:17px;border-radius:50%;background:var(--line);color:var(--ink-3);font-size:.7rem;font-weight:700;cursor:help}
.tip:hover::after,.tip:focus::after{content:attr(data-tip);position:absolute;bottom:130%;left:50%;transform:translateX(-50%);width:240px;padding:10px 12px;border-radius:10px;background:var(--ink);color:#e2e8f0;font-size:.78rem;font-weight:500;line-height:1.45;z-index:5;box-shadow:var(--sh-lg)}
.inp{position:relative;display:flex;align-items:center}
.inp input,.inp select,.field select{width:100%;padding:12px 14px;border:1.5px solid var(--line-2);border-radius:11px;font:inherit;font-size:1rem;color:var(--ink);background:#fff;transition:border-color .15s,box-shadow .15s;appearance:none;-webkit-appearance:none}
.field select{background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%235b6b82' stroke-width='2'%3E%3Cpath d='M6 9l6 6 6-6'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 12px center;background-size:18px;padding-right:38px}
.inp.pre input{padding-left:30px}
.inp.pre::before{content:attr(data-pre);position:absolute;left:13px;color:var(--muted);font-weight:600;pointer-events:none}
.inp.suf input{padding-right:44px}
.inp.suf::after{content:attr(data-suf);position:absolute;right:13px;color:var(--muted);font-weight:600;pointer-events:none;font-size:.9rem}
.inp input:focus,.field select:focus{outline:0;border-color:var(--brand);box-shadow:0 0 0 4px rgba(16,185,129,.15)}
input[type=range]{width:100%;accent-color:var(--brand);margin:4px 0 0}
.seg{display:flex;flex-wrap:wrap;gap:6px}
.seg label{position:relative}
.seg input{position:absolute;opacity:0;inset:0}
.seg span{display:block;padding:9px 14px;border:1.5px solid var(--line-2);border-radius:10px;font-size:.9rem;font-weight:600;color:var(--ink-3);cursor:pointer;transition:.15s}
.seg input:checked+span{border-color:var(--brand);background:var(--brand-l);color:#065f46}
.seg input:focus-visible+span{box-shadow:0 0 0 4px rgba(16,185,129,.2)}
.check{display:flex;align-items:center;gap:10px;font-size:.93rem;font-weight:500;color:var(--ink-3);cursor:pointer;margin-bottom:10px}
.check input{width:18px;height:18px;accent-color:var(--brand)}
details.more{border:1px dashed var(--line-2);border-radius:12px;padding:12px 16px;margin-bottom:18px}
details.more summary{cursor:pointer;font-weight:700;color:var(--teal);font-size:.93rem}
details.more[open] summary{margin-bottom:14px}
/* results */
.res-label{font-size:.78rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--muted)}
.res-big{font-family:var(--mono);font-size:clamp(2.2rem,5vw,3rem);font-weight:700;color:var(--ink);line-height:1.1;margin:6px 0 4px;letter-spacing:-.02em}
.res-big.good{color:var(--brand-d)}
.res-big.bad{color:var(--rose)}
.res-sub{color:var(--muted);font-size:.95rem;margin-bottom:18px}
.kpis{display:grid;grid-template-columns:repeat(2,1fr);gap:10px;margin-bottom:18px}
.kpi{background:#fff;border:1px solid var(--line);border-radius:12px;padding:12px 14px}
.kpi small{display:block;font-size:.74rem;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:var(--muted)}
.kpi b{font-family:var(--mono);font-size:1.15rem;color:var(--ink)}
.rows{list-style:none;padding:0;margin:0 0 18px;background:#fff;border:1px solid var(--line);border-radius:12px;overflow:hidden}
.rows li{display:flex;justify-content:space-between;gap:12px;padding:10px 14px;font-size:.93rem;border-bottom:1px solid var(--line)}
.rows li:last-child{border-bottom:0}
.rows li b{font-family:var(--mono);font-weight:700;color:var(--ink);white-space:nowrap}
.rows li.total{background:var(--ink);color:#fff;font-weight:700}
.rows li.total b{color:#6ee7b7}
.rows li.sub{color:var(--muted);padding-left:26px;font-size:.88rem}
.donut-wrap{display:flex;gap:18px;align-items:center;margin-bottom:18px}
svg[data-donut]{width:130px;height:130px;flex:none;transform:rotate(-90deg)}
.donut-track{fill:none;stroke:var(--line);stroke-width:14}
.donut-seg{fill:none;stroke-width:14;transition:stroke-dasharray .6s cubic-bezier(.2,.8,.2,1),stroke-dashoffset .6s cubic-bezier(.2,.8,.2,1)}
.legend{list-style:none;padding:0;margin:0;display:grid;gap:7px;flex:1;font-size:.88rem}
.legend li{display:flex;align-items:center;gap:8px}
.legend i{width:10px;height:10px;border-radius:3px;flex:none}
.legend span{flex:1;color:var(--ink-3)}
.legend b{font-family:var(--mono);color:var(--ink)}
.br-row{display:grid;grid-template-columns:44px 1fr 86px;gap:10px;align-items:center;font-size:.85rem;padding:5px 0;opacity:.45}
.br-row.on{opacity:1}
.br-rate{font-family:var(--mono);font-weight:700;color:var(--ink)}
.br-bar{height:10px;background:var(--line);border-radius:6px;overflow:hidden}
.br-bar span{display:block;height:100%;background:linear-gradient(90deg,var(--brand),var(--teal));border-radius:6px;transition:width .5s cubic-bezier(.2,.8,.2,1)}
.br-amt{font-family:var(--mono);text-align:right;color:var(--ink)}
.br-range{grid-column:2/4;font-size:.74rem;color:var(--muted);margin-top:-4px}
.note{font-size:.84rem;color:var(--muted);background:#fff;border:1px solid var(--line);border-left:3px solid var(--amber);border-radius:10px;padding:10px 12px;margin:0 0 14px}
.tool-actions{display:flex;flex-wrap:wrap;gap:8px;margin-top:6px}
.quarters{display:grid;grid-template-columns:repeat(2,1fr);gap:8px;margin-bottom:18px}
.quarters div{background:#fff;border:1px solid var(--line);border-radius:12px;padding:10px 12px}
.quarters small{display:block;color:var(--muted);font-size:.76rem;font-weight:600}
.quarters b{font-family:var(--mono);color:var(--ink)}
.meter{height:12px;border-radius:8px;background:var(--line);overflow:hidden;margin:6px 0 14px;display:flex}
.meter span{display:block;height:100%;transition:width .5s}

/* content layout */
.content-grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:56px;padding:64px 0}
@media (max-width:1000px){.content-grid{grid-template-columns:1fr}.aside{order:-1}}
.prose{max-width:760px}
.prose h2{margin-top:2.2em;padding-top:.2em}
.prose h3{margin-top:1.8em}
.prose ul,.prose ol{padding-left:1.3em;margin:0 0 1.2em}
.prose li{margin-bottom:.45em}
.prose li::marker{color:var(--brand-d)}
.prose strong{color:var(--ink)}
.prose blockquote{margin:1.5em 0;padding:16px 20px;border-left:4px solid var(--brand);background:#fff;border-radius:0 12px 12px 0;color:var(--ink-3)}
.prose img{border-radius:14px}
.prose .lead{font-size:1.16rem;color:var(--ink-3)}
.table-wrap{overflow-x:auto;margin:1.4em 0;border:1px solid var(--line);border-radius:14px;background:#fff}
table{width:100%;border-collapse:collapse;font-size:.93rem}
th,td{padding:11px 14px;text-align:left;border-bottom:1px solid var(--line);vertical-align:top}
th{background:var(--bg);font-size:.78rem;letter-spacing:.06em;text-transform:uppercase;color:var(--muted);font-weight:700}
tr:last-child td{border-bottom:0}
td.n,th.n{text-align:right;font-family:var(--mono);white-space:nowrap}
.callout{display:flex;gap:14px;padding:18px 20px;border-radius:14px;background:var(--brand-l);color:#064e3b;margin:1.6em 0;border:1px solid #a7f3d0}
.callout .ic{color:var(--brand-d);margin-top:2px}
.callout.warn{background:var(--amber-l);border-color:#fde68a;color:#78350f}
.callout.warn .ic{color:#d97706}
.callout p:last-child{margin:0}
.formula{font-family:var(--mono);background:var(--ink);color:#d1fae5;padding:16px 20px;border-radius:12px;margin:1.2em 0;overflow-x:auto;font-size:.95rem}
.aside .card{position:sticky;top:96px;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:22px;box-shadow:var(--sh)}
.toc{list-style:none;padding:0;margin:0;font-size:.92rem;display:grid;gap:2px}
.toc a{display:block;padding:7px 10px;border-radius:8px;color:var(--ink-3);text-decoration:none;border-left:2px solid transparent}
.toc a:hover{background:var(--bg)}
.toc a.active{border-left-color:var(--brand);background:var(--brand-l);color:#065f46;font-weight:600}
.aside-cta{margin-top:18px;padding:18px;border-radius:14px;background:var(--ink);color:#b9c6d8;font-size:.92rem}
.aside-cta strong{display:block;color:#fff;font-size:1.02rem;margin-bottom:6px}
.aside-cta .btn{margin-top:12px;width:100%}

/* tool page content area (below calculator) */
.tool-content{padding:72px 0 24px}
.tool-content .prose{margin:0 auto}
.related{padding:24px 0 72px}
.related h2{font-size:1.5rem}

/* FAQ */
.faq{margin:48px 0 0}
.faq-list{display:grid;gap:10px}
.faq details{background:#fff;border:1px solid var(--line);border-radius:14px;padding:0 20px;transition:box-shadow .2s}
.faq details[open]{box-shadow:var(--sh)}
.faq summary{list-style:none;cursor:pointer;padding:18px 34px 18px 0;font-weight:700;color:var(--ink);position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq-x{position:absolute;right:0;top:50%;width:18px;height:18px;transform:translateY(-50%)}
.faq-x::before,.faq-x::after{content:"";position:absolute;left:0;top:8px;width:18px;height:2px;background:var(--brand-d);transition:transform .25s}
.faq-x::after{transform:rotate(90deg)}
details[open] .faq-x::after{transform:rotate(0)}
.faq-a{padding:0 0 18px;color:var(--ink-3)}
.faq-a p:last-child{margin:0}

/* posts */
.post-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:22px}
.post-card{display:flex;flex-direction:column;background:#fff;border:1px solid var(--line);border-radius:var(--r);overflow:hidden;text-decoration:none;color:var(--text);transition:transform .2s,box-shadow .2s}
.post-card:hover{transform:translateY(-4px);box-shadow:var(--sh-lg);color:var(--text)}
.pc-img{aspect-ratio:16/9;overflow:hidden;background:var(--ink)}
.pc-img img{width:100%;height:100%;object-fit:cover;transition:transform .5s}
.post-card:hover .pc-img img{transform:scale(1.05)}
.pc-body{padding:18px 20px 22px;display:flex;flex-direction:column;gap:6px}
.pc-meta{font-size:.8rem;color:var(--muted);font-weight:600}
.post-card strong{color:var(--ink);font-size:1.1rem;line-height:1.3}
.pc-d{font-size:.92rem;color:var(--muted)}
.post-hero-img{margin:-10px 0 28px;border-radius:18px;overflow:hidden;box-shadow:var(--sh)}
.post-hero-img img{display:block;width:100%}

/* CTA band */
.cta-band{position:relative;border-radius:26px;padding:56px;background:linear-gradient(135deg,var(--ink) 0%,#0f2a3a 60%,#064e3b 100%);color:#b9c6d8;overflow:hidden;isolation:isolate}
.cta-band::before{content:"";position:absolute;inset:0;z-index:-1;background-image:radial-gradient(rgba(255,255,255,.08) 1px,transparent 1px);background-size:22px 22px}
.cta-band h2{color:#fff;max-width:640px}
.cta-band p{max-width:620px}
@media (max-width:600px){.cta-band{padding:34px 24px}}

/* contact */
.form-card{background:#fff;border:1px solid var(--line);border-radius:20px;padding:30px;box-shadow:var(--sh)}
.form-card textarea{width:100%;min-height:160px;padding:12px 14px;border:1.5px solid var(--line-2);border-radius:11px;font:inherit;resize:vertical}
.form-card textarea:focus{outline:0;border-color:var(--brand);box-shadow:0 0 0 4px rgba(16,185,129,.15)}
.hp{position:absolute;left:-9999px}
.alert{padding:14px 16px;border-radius:12px;margin-bottom:18px;font-weight:600}
.alert.ok{background:var(--brand-l);color:#065f46}
.alert.err{background:#ffe4e6;color:#9f1239}

/* footer */
.site-footer{background:var(--ink);color:#8ea0b8;padding:64px 0 28px;font-size:.93rem;margin-top:0}
.site-footer .brand{color:#fff}
.site-footer .brand b{color:#34d399}
.ft-top{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:36px}
@media (max-width:900px){.ft-top{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.ft-top{grid-template-columns:1fr}}
.ft-brand p{margin:16px 0}
.ft-mail{display:inline-flex;align-items:center;gap:8px;color:#cbd5e1;text-decoration:none}
.ft-mail .ic{width:18px;height:18px;color:#34d399}
.ft-col h3{color:#fff;font-size:.82rem;letter-spacing:.1em;text-transform:uppercase;margin-bottom:14px}
.ft-col ul{list-style:none;padding:0;margin:0;display:grid;gap:8px}
.ft-col a{color:#9fb0c6;text-decoration:none}
.ft-col a:hover{color:#fff}
.ft-bottom{border-top:1px solid rgba(255,255,255,.08);margin-top:44px;padding-top:22px;font-size:.84rem;color:#6b7c95}

/* reveal on scroll */
.js .reveal{opacity:0;transform:translateY(22px);transition:opacity .7s cubic-bezier(.2,.8,.2,1),transform .7s cubic-bezier(.2,.8,.2,1);transition-delay:var(--d,0ms)}
.js .reveal.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){
  html{scroll-behavior:auto}
  .js .reveal{opacity:1;transform:none;transition:none}
  .floaters,.receipt-tape{display:none}
  .stair i{transition:none}
  *{animation:none!important}
}

/* utilities */
.center{text-align:center}
.mt-0{margin-top:0}
.muted{color:var(--muted)}
.pill-links{display:flex;flex-wrap:wrap;gap:8px;list-style:none;padding:0;margin:16px 0}
.pill-links a{display:inline-block;padding:7px 13px;border-radius:999px;background:#fff;border:1px solid var(--line);font-size:.88rem;font-weight:600;color:var(--ink-3);text-decoration:none}
.pill-links a:hover,.pill-links a[aria-current]{border-color:var(--brand);color:#065f46;background:var(--brand-l)}
.err-hero{text-align:center;padding:100px 0}
.err-hero .num{font-size:6rem;font-weight:700;color:var(--brand);line-height:1}

@media print{
  .site-header,.site-footer,.scroll-progress,.tool-actions,.related,.faq,.tool-content,.page-hero .badges,.aside{display:none!important}
  .tool-box{box-shadow:none;grid-template-columns:1fr 1fr}
  body{background:#fff}
}
.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);border:0}
.tool-grid.mini{grid-template-columns:1fr}
[hidden]{display:none!important}
.tool-form,.tool-out,.tool-out-inner,.legend,.donut-wrap{min-width:0}
.legend span{overflow-wrap:anywhere}