:root{color-scheme:light;--ink:#18251f;--muted:#59655d;--green:#235b3e;--line:#dce4dc;--paper:#f5f5f1}
*{box-sizing:border-box}body{margin:0;background:var(--paper);color:var(--ink);font-family:Inter,Arial,sans-serif;line-height:1.65}a{color:var(--green);text-underline-offset:4px}button,input,select{font:inherit}button,a,input,select{touch-action:manipulation}:focus-visible{outline:3px solid #bd802b;outline-offset:4px}[hidden]{display:none!important}.shell{width:min(1120px,calc(100% - 40px));margin:auto}.tax-header{border-bottom:1px solid var(--line);background:#fff}.tax-nav{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:88px}.logo img{width:165px;height:auto;display:block}.tax-nav nav{display:flex;align-items:center;gap:24px}.tax-nav nav a{text-decoration:none;font-weight:600;font-size:14px}.button{background:var(--green);color:white!important;border:0;border-radius:12px;padding:13px 22px;font-weight:650;cursor:pointer;text-decoration:none;display:inline-block}.quiet{background:#ecf1eb;color:var(--green)!important}.breadcrumb{font-size:13px;color:var(--muted);padding-top:28px}.hero{padding:32px 0 40px;max-width:790px}.eyebrow{display:inline-block;color:var(--green);font-size:12px;font-weight:700;letter-spacing:1.4px;text-transform:uppercase}.hero h1{font-size:clamp(32px,5vw,52px);line-height:1.12;letter-spacing:-1.8px;margin:15px 0 20px}.hero p{font-size:18px;color:var(--muted);margin:0}.calc-grid{display:grid;grid-template-columns:1.1fr 1fr;gap:26px;align-items:start}.card{background:#fff;border:1px solid var(--line);border-radius:22px;padding:30px}.card h2{font-size:22px;line-height:1.3;margin:0 0 22px}.form-grid{display:grid;gap:19px}.field{display:grid;gap:7px}.field label{font-size:14px;font-weight:700}.field input,.field select{width:100%;background:#fff;border:1px solid #b5c5b8;border-radius:10px;min-height:49px;padding:10px 14px;color:var(--ink)}.hint{font-size:12px;color:var(--muted);margin:0}.error{color:#a32424;font-size:14px;margin:0;min-height:0}.form-grid .button{width:100%}.note{font-size:13px;padding:14px 16px;border-radius:12px;background:#f2f5ef;color:#3e5546;margin:0}.result{margin-top:23px;border-top:1px solid var(--line);padding-top:22px}.result dl{margin:0 0 18px}.result dl div{display:flex;justify-content:space-between;gap:15px;padding:10px 0;border-bottom:1px solid #edf0ea}.result dt{font-size:13px;color:var(--muted)}.result dd{margin:0;font-size:15px;font-weight:700;text-align:right;overflow-wrap:anywhere}.result .total{background:#edf4ec;padding:14px;border-radius:12px;margin-top:13px;border:0}.result .total dd{font-size:20px;color:var(--green)}.copy-row{display:flex;align-items:center;flex-wrap:wrap;gap:12px}.copy-row span{font-size:12px}.example{background:#eaf0e7;border-color:#d5e1d0}.example .example-big{font-size:38px;line-height:1.2;font-weight:700;letter-spacing:-1px;margin:13px 0 6px}.example .summary{font-size:13px;color:var(--muted)}.example ul{padding-left:20px;font-size:15px}.formula{padding:14px;border:1px solid #c8d7c2;border-radius:12px;font-size:13px}.content-grid{display:grid;grid-template-columns:1.1fr 1fr;gap:26px;margin-top:26px}.content-grid h2{margin-bottom:15px}.content-grid p{font-size:14px;color:var(--muted)}.content-grid details{border-top:1px solid var(--line);padding:15px 0}.content-grid summary{font-size:14px;font-weight:700;cursor:pointer}.content-grid details p{margin:12px 0 0}.sources{margin:30px 0 0;padding:23px 0;border-top:1px solid var(--line);color:var(--muted);font-size:12px}.sources a{display:inline-block;margin-right:18px}.cta{display:flex;align-items:center;justify-content:space-between;gap:24px;padding:30px;background:#183e2c;color:#fff;border-radius:22px;margin:28px 0 45px}.cta h2{font-size:24px;line-height:1.3;margin:0 0 7px}.cta p{font-size:14px;color:#d0ded2;margin:0}.cta .button{background:#f0f3e8;color:#183e2c!important;white-space:nowrap}.tax-footer{background:#fff;border-top:1px solid var(--line);padding:27px 0}.footer-row{display:flex;align-items:center;justify-content:space-between;gap:20px;font-size:12px;color:var(--muted)}.footer-row nav{display:flex;gap:18px;flex-wrap:wrap}.skip{position:absolute;left:-9999px}.skip:focus{left:20px;top:12px;background:white;padding:10px;z-index:10}
@media(max-width:750px){.shell{width:calc(100% - 32px)}.tax-nav{min-height:76px;gap:12px}.logo img{width:132px}.tax-nav nav{gap:12px}.tax-nav nav .features-link{display:none}.tax-nav nav a{font-size:12px}.tax-nav .button{padding:10px 13px}.hero{padding:25px 0 28px}.hero p{font-size:16px}.calc-grid,.content-grid{grid-template-columns:1fr;gap:18px}.card{padding:23px;border-radius:18px}.hero h1{letter-spacing:-1px}.content-grid{margin-top:18px}.cta,.footer-row{align-items:flex-start;flex-direction:column}.cta{padding:24px}.example .example-big{font-size:32px}.result dl div{gap:10px}.result dd{font-size:14px}.result .total dd{font-size:18px}}