*,*::before,*::after{box-sizing:border-box}
[hidden]{display:none!important}
html{-webkit-text-size-adjust:100%}
body{margin:0;font:17px/1.6 system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;color:#1f2937;background:#fff;overflow-wrap:break-word}
.wrap{max-width:720px;margin:0 auto;padding:0 18px}
a{color:#15803d}
a:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid #86efac;outline-offset:2px}
header.site{border-bottom:1px solid #e5e7eb;background:#fff}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;min-height:60px}
.brand{font-weight:800;font-size:20px;color:#111827;text-decoration:none;padding:10px 0}
h1{font-size:1.85rem;line-height:1.2;margin:28px 0 14px;color:#111827}
h2{font-size:1.35rem;line-height:1.3;margin:32px 0 8px;color:#111827}
h3{font-size:1.08rem;margin:22px 0 4px;color:#111827}
ul{padding-left:1.25em}li{margin:6px 0}
.source,.fine,.hint{font-size:16px;color:#4b5563}
.source a{word-break:break-all}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:10px 20px;border-radius:10px;background:#15803d;color:#fff;font-weight:700;text-decoration:none}
.btn:hover{background:#166534}
.btn.small{min-height:44px;padding:8px 14px;font-size:16px}
.cta{margin:28px 0;padding:18px;border-radius:14px;background:#f0fdf4;border:1px solid #bbf7d0}
.cta .btn{margin-right:6px}
.tool{margin:24px 0;padding:18px;border:1px solid #d1d5db;border-radius:14px;background:#fafafa}
label{display:block;font-weight:600;margin:14px 0 6px}
input[type=text],select{width:100%;min-height:48px;padding:10px 12px;font:inherit;font-size:17px;border:1px solid #9ca3af;border-radius:10px;background:#fff;color:inherit}
fieldset{border:0;margin:0;padding:0;min-width:0}
legend{font-weight:700;padding:0}
.toggle{display:flex;flex-wrap:wrap;gap:8px}
.toggle legend{width:100%;margin-bottom:6px}
.toggle label{flex:1 1 140px;margin:0;display:flex;align-items:center;gap:8px;min-height:48px;padding:8px 14px;border:1px solid #9ca3af;border-radius:10px;background:#fff;font-weight:600;cursor:pointer}
.toggle label:has(input:checked){border-color:#16a34a;background:#f0fdf4}
.toggle input{width:20px;height:20px;accent-color:#16a34a}
.half{margin:0 0 18px;padding-bottom:12px;border-bottom:1px solid #e5e7eb}
.half .rate{font-weight:400;color:#4b5563}
details{margin-top:10px}
summary{cursor:pointer;min-height:44px;display:flex;align-items:center;color:#15803d;font-weight:600}
.helper{display:grid;grid-template-columns:1fr 1fr;gap:10px}
.helper label{margin-top:4px}
.sub{margin:10px 0 0}
.result{margin-top:18px;padding:16px;border-radius:12px;background:#fff;border:2px solid #16a34a}
.result .total{margin:0;font-size:1.1rem;display:flex;flex-wrap:wrap;justify-content:space-between;gap:6px;align-items:baseline}
.result .total strong{font-size:1.7rem;color:#15803d}
dl{margin:12px 0 0}
dl div{display:flex;justify-content:space-between;gap:10px;padding:6px 0;border-top:1px solid #e5e7eb}
dt{color:#374151}dd{margin:0;font-weight:700;white-space:nowrap}
.msg{margin:8px 0 0;font-size:16px;color:#b45309}
.msg:empty{display:none}
.disclaimer{font-size:16px;color:#374151;background:#fff7ed;border-left:4px solid #f59e0b;padding:10px 12px;margin:14px 0}
.example{font-size:16px}
footer.site{margin-top:48px;border-top:1px solid #e5e7eb;background:#f9fafb;font-size:16px;color:#4b5563;padding:14px 0 28px}
footer.site a{display:inline-block;padding:8px 0}
.tax-note{font-weight:600;color:#374151}
@media (min-width:768px){h1{font-size:2.3rem}}
.skip{position:absolute;left:-9999px;top:0;background:#111827;color:#fff;padding:12px 16px;z-index:10}
.skip:focus{left:8px;top:8px}
header.site .bar{min-height:60px}
.topnav{display:flex;flex-wrap:wrap;gap:4px 18px;padding-bottom:4px}
.topnav a{display:inline-flex;align-items:center;min-height:44px;font-size:16px;font-weight:600;text-decoration:none}
.crumbs ol{list-style:none;display:flex;flex-wrap:wrap;margin:10px auto 0;padding:0;font-size:16px}
.crumbs li{display:flex;align-items:center}
.crumbs li+li::before{content:"›";margin:0 8px;color:#6b7280}
.crumbs a{display:inline-flex;align-items:center;min-height:44px;color:#374151}
.crumbs a[aria-current]{color:#111827;text-decoration:none;font-weight:600}
.topcta{margin:0 0 8px}
h1{margin-top:12px}
.whatis{margin:32px 0;padding:18px;border-radius:14px;border:1px solid #bbf7d0;background:#f0fdf4}
.whatis h2{margin-top:0}
.whatis .cta{background:#fff;margin-bottom:0}
.checks{list-style:none;padding:0}
.checks li{position:relative;padding-left:28px}
.checks li::before{content:"✓";position:absolute;left:4px;color:#15803d;font-weight:800}
.steps li{margin:10px 0}
.linklist{list-style:none;padding:0;margin:0}
.linklist li{margin:0;border-top:1px solid #e5e7eb}
.linklist a{display:flex;align-items:center;min-height:48px;font-weight:600}
.cards{list-style:none;padding:0;margin:0}
.cards li{margin:12px 0;padding:14px 16px;border:1px solid #e5e7eb;border-radius:12px}
.cards a{display:inline-flex;align-items:center;min-height:44px;font-weight:700;font-size:1.05rem}
.cards p{margin:0;font-size:16px;color:#4b5563}
footer.site p{margin:8px 0}
footer.site a{display:inline-flex;align-items:center;min-height:44px;padding:0}