:root{
  --bg:#f5f7fb;
  --card:#fff;
  --text:#182230;
  --muted:#5c6b7a;
  --border:#d9e1ea;
  --primary:#2457d6;
  --primary-dark:#173f9d;
  --accent:#c6f0d6;
  --warn:#fff3dc;
  --shadow:0 14px 40px rgba(18,38,63,.08);
  --green:#1a7f4b;
  --green-light:#e8f7ef;
  --radius:24px;
  --radius-sm:14px;
}
*{box-sizing:border-box}
html{overflow-x:hidden}
body{margin:0;font-family:Inter,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;background:linear-gradient(180deg,#f8fbff 0%,var(--bg) 100%);color:var(--text);overflow-x:hidden;padding-top:76px;padding-bottom:48px}

/* ---- Header ---- */
.site-header{position:fixed;top:0;left:0;right:0;width:100%;z-index:1000;background:rgba(248,251,255,.96);backdrop-filter:blur(16px);box-shadow:0 10px 28px rgba(18,38,63,.08)}
.site-nav{width:min(100%,1180px);margin:0 auto;padding:14px 20px;display:flex;align-items:center;justify-content:space-between;gap:16px}
.brand{display:inline-flex;align-items:center;gap:10px;text-decoration:none;color:var(--text);font-weight:900}
.brand-mark{width:38px;height:38px;border-radius:13px;background:linear-gradient(135deg,#1a7f4b,#0d5c35);color:#fff;display:inline-flex;align-items:center;justify-content:center;font-size:1.1rem}
.brand-copy{display:flex;flex-direction:column;line-height:1.05}
.brand-copy small{color:var(--muted);font-size:.72rem;text-transform:uppercase;letter-spacing:.08em}
.site-links{display:flex;gap:8px;flex-wrap:wrap}
.site-link{color:var(--muted);font-weight:800;text-decoration:none;padding:10px 13px;border-radius:999px}
.site-link.active,.site-link:hover{color:var(--text);background:#eaf1ff}

/* ---- Page ---- */
.page{min-height:100vh;padding:34px 20px 52px}
.hero,.card{width:min(100%,1180px);margin:0 auto}
.hero{text-align:center;margin-bottom:16px}
.eyebrow{margin:0 0 7px;color:var(--green);font-size:.78rem;font-weight:900;letter-spacing:.08em;text-transform:uppercase}
h1{margin:0;font-size:clamp(1.8rem,4vw,3.1rem);line-height:1.04}
h2{margin:0 0 10px;font-size:clamp(1.3rem,2.5vw,1.8rem)}
.subcopy{margin:10px auto 0;max-width:680px;color:var(--muted);line-height:1.6}
.card{background:var(--card);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);padding:22px;margin-top:16px}
.card-header h2{margin:0 0 6px}
.card-header p,.muted{color:var(--muted)}

/* ---- Hero visual section ---- */
.visual-section{display:grid;grid-template-columns:1fr 1fr;gap:0;background:var(--card);border:1px solid var(--border);border-radius:var(--radius);margin:16px auto 0;width:min(100%,1180px);overflow:hidden}
.visual-left img,.visual-left picture{display:block;width:100%;height:100%;object-fit:cover}
.visual-right{padding:28px 28px 28px 24px;display:flex;flex-direction:column;justify-content:center}
.visual-right .eyebrow{margin-bottom:6px}
.visual-right h2{font-size:1.35rem;line-height:1.15;margin-bottom:8px}
.visual-right p{color:var(--muted);line-height:1.58}

.card ul{display:inline-block;text-align:left;margin:8px auto 0;padding-left:1.4rem}

/* ---- Grid ---- */
.grid{display:grid;gap:14px}
.grid.two{grid-template-columns:repeat(2,minmax(0,1fr))}
.grid.three{grid-template-columns:repeat(3,minmax(0,1fr))}
.tool-card{display:flex;flex-direction:column;gap:8px;text-decoration:none;color:var(--text);border:1px solid var(--border);background:#fbfdff;border-radius:18px;padding:18px;min-height:100%}
.tool-card:hover{border-color:rgba(36,87,214,.45);box-shadow:0 12px 28px rgba(18,38,63,.08)}
.tool-card strong{font-size:1.05rem}
.tool-card span{color:var(--muted);line-height:1.55}

/* ---- Forms ---- */
.form{display:grid;gap:14px;margin-top:16px}
.field{display:flex;flex-direction:column;gap:8px}
.field span,.field label{font-weight:800}
input,select,button{font:inherit}
input,select{width:100%;border:1px solid var(--border);border-radius:var(--radius-sm);padding:12px 14px;background:#fff;color:var(--text)}
button,.btn{border:0;border-radius:var(--radius-sm);padding:12px 16px;font-weight:900;cursor:pointer;text-decoration:none;display:inline-flex;align-items:center;justify-content:center}
.primary{background:var(--primary);color:#fff}
.primary:hover{background:var(--primary-dark)}
.secondary{background:#eef3f8;color:var(--text)}
.secondary:hover{background:#e0e8f4}

/* ---- Actions / Buttons ---- */
.actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:14px}
.actions button,.actions .btn,.actions a{white-space:nowrap}

/* ---- Result ---- */
.result{margin-top:16px;border:1px solid rgba(36,87,214,.2);background:#f3f7ff;border-radius:18px;padding:22px}
.result h2{margin:0;font-size:1.7rem}
.result .breakdown{margin-top:12px;display:grid;gap:8px}
.result .breakdown-row{display:flex;justify-content:space-between;padding:6px 0;border-bottom:1px solid rgba(36,87,214,.1);font-size:.9rem}
.result .breakdown-row:last-child{border-bottom:none;font-weight:900}
.result .breakdown-row span{color:var(--muted)}
.result .breakdown-row strong{text-align:right}
.result .highlight{background:#dbe8ff;color:#173f9d;border-radius:999px;padding:8px 12px;font-weight:900;display:inline-block;margin-bottom:10px}
.notice{background:var(--warn);border:1px solid #f3d199;border-radius:16px;padding:14px;color:#4f3a11;line-height:1.55}
.pill-row{display:flex;flex-wrap:wrap;gap:8px;margin-top:12px}
.pill{display:inline-flex;border-radius:999px;padding:8px 10px;font-weight:900;background:#dbe8ff;color:#173f9d}
.green-card{background:var(--green-light);border:1px solid rgba(26,127,75,.15)}
.green-card h3{color:var(--green);margin:0 0 6px}

.tax-free{margin-top:14px;background:#e8f7ef;border:1px solid rgba(26,127,75,.2);border-radius:14px;padding:14px}
.tax-free h3{color:var(--green);margin:0 0 4px;font-size:1.1rem}
.tax-free p{margin:4px 0 0;color:var(--muted);font-size:.9rem}
.tax-free strong{color:var(--green)}

/* ---- Layout ---- */
.layout{display:grid;grid-template-columns:minmax(0,1fr)340px;gap:20px;align-items:start}
.main-col{display:flex;flex-direction:column}
.sidebar{position:sticky;top:90px}
.stack{display:flex;flex-direction:column}

/* ---- Steps ---- */
.steps{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin-top:20px}
.step{background:var(--card);border:1px solid var(--border);border-radius:20px;padding:20px;text-align:center}
.step-number{width:44px;height:44px;background:var(--green);border-radius:50%;color:#fff;display:inline-flex;align-items:center;justify-content:center;font-weight:900;font-size:1.15rem;margin-bottom:12px}
.step h3{margin:0 0 6px;font-size:1.05rem}
.step p{margin:0;color:var(--muted);line-height:1.55}

/* ---- Key facts ---- */
.key-facts{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin-top:14px}
.fact{background:var(--card);border:1px solid var(--border);border-radius:16px;padding:16px;text-align:center}
.fact-num{font-size:1.75rem;font-weight:900;color:var(--primary);line-height:1}
.fact-label{margin-top:4px;color:var(--muted);font-size:.85rem}

/* ---- FAQ ---- */
.faq details{border:1px solid var(--border);border-radius:var(--radius-sm);padding:14px 16px;margin:10px 0;background:#fff}
.faq summary{font-weight:900;cursor:pointer;list-style:none}
.faq summary::-webkit-details-marker{display:none}
.faq summary::before{content:"+ ";font-weight:900;color:var(--primary)}
.faq details[open] summary::before{content:"- "}

/* ---- Footer ---- */
.footer{position:fixed;bottom:0;left:0;right:0;width:100%;border-top:1px solid var(--border);color:var(--muted);background:rgba(248,251,255,.97);backdrop-filter:blur(12px);z-index:200;box-shadow:0 -4px 20px rgba(18,38,63,.06)}
.footer-toggle{display:flex;width:100%;background:#eef3f8;border:0;padding:10px 16px;color:var(--muted);font-size:.82rem;font-weight:700;cursor:pointer;align-items:center;justify-content:space-between;gap:8px;text-align:left}
.footer-toggle:hover{background:#e0e8f4}
.footer-toggle span{font-size:.82rem}
.footer-body{padding:14px 20px 16px}
.footer.is-collapsed .footer-body{display:none !important}
.footer.is-collapsed .footer-toggle{opacity:.7}
.footer-inner{width:min(100%,1180px);margin:0 auto;display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap}
.footer a{color:var(--muted);font-weight:700;text-decoration:none;margin-left:14px}
.footer a:hover{color:var(--text)}

/* ---- Mobile ---- */
@media(max-width:900px){
  body{padding-top:118px}
  .site-nav{width:100%;max-width:100vw;margin-left:0;margin-right:0;padding:14px 18px;gap:14px;display:flex;flex-direction:column;align-items:flex-start;justify-content:flex-start;box-shadow:0 10px 28px rgba(18,38,63,.08)}
  .brand{max-width:100%;min-width:0}
  .brand-copy{min-width:0}
  .brand-copy span{display:block;max-width:calc(100vw - 78px);overflow:hidden;text-overflow:ellipsis;white-space:nowrap;font-size:.95rem}
  .brand-copy small{font-size:.68rem}
  .site-links{width:100%;max-width:100%;display:flex;flex-direction:row;align-items:center;gap:8px;flex-wrap:wrap;overflow-x:visible;padding:2px 0 0;scrollbar-width:none}
  .site-links::-webkit-scrollbar{display:none}
  .site-link{flex:0 0 auto;background:#fff;border:1px solid var(--border);border-radius:999px;padding:8px 11px;font-size:12.5px;box-shadow:0 8px 20px rgba(18,38,63,.06);white-space:nowrap}
  .site-link.active,.site-link:hover{background:#eaf1ff;border-color:rgba(36,87,214,.18)}
  .page{padding:34px 14px 42px;overflow:hidden}
  .hero,.card,.visual-section{width:100%;max-width:100%;margin-left:0;margin-right:0}
  .visual-section{grid-template-columns:1fr;display:flex;flex-direction:column}
  .visual-left picture,.visual-left img{height:220px}
  .visual-right{padding:20px 16px}
  .hero{text-align:left;margin-bottom:12px}
  h1{max-width:100%;font-size:clamp(31px,9.2vw,40px);line-height:1.06;letter-spacing:-.028em;overflow-wrap:break-word;hyphens:auto}
  h2{font-size:clamp(25px,8.5vw,32px);line-height:1.03}
  .layout{grid-template-columns:1fr}
  .main-col{width:100%}
  .sidebar{margin-top:0}
  .sidebar{position:static}
  .steps,.key-facts{grid-template-columns:repeat(2,minmax(0,1fr))}
  .grid.two,.grid.three,.steps,.key-facts{display:grid;gap:10px;grid-template-columns:1fr}
  .grid.two>*{border-radius:18px}
  .key-facts>*{border-radius:16px}
  .actions{width:100%;gap:10px;align-items:stretch}
  .actions button,.actions .btn,.actions a{width:100%}
  .result{padding:16px;border-radius:18px}
  .result h2{font-size:1.35rem;line-height:1.15}
  .footer-toggle{width:100%;background:#eef3f8;border:0;padding:10px 16px;color:var(--muted);font-size:.82rem;font-weight:700;cursor:pointer;align-items:center;justify-content:space-between;gap:8px;text-align:left;display:flex}
  .footer-toggle:hover{background:#e0e8f4}
  .footer.is-collapsed{padding:0}
  .footer.is-collapsed .footer-body{display:none !important}
  .footer.is-collapsed .footer-toggle{display:flex !important}
  .footer-inner{width:100%;flex-direction:column;align-items:flex-start}
  .footer a{margin-left:0;margin-right:14px}
}
@media print{.site-header,.actions,.footer,.sidebar{display:none}.page{padding:0}}