:root{--primary: #2d5016;--accent: #c8a84b;--bg: #f8f9f5;--white: #ffffff;--text: #2d3748;--text-light: #718096;--success: #38a169;--border: #e2e8f0;--card-bg: #ffffff;--results-bg: #fffef5}*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}html{font-size:16px;-webkit-text-size-adjust:100%}body{font-family:Inter,-apple-system,BlinkMacSystemFont,sans-serif;font-weight:400;color:var(--text);background:var(--bg);line-height:1.6;min-height:100vh;display:flex;flex-direction:column}.site-header{background:var(--white);border-bottom:1px solid var(--border);padding:.75rem 1rem}.header-inner{max-width:900px;margin:0 auto;display:flex;align-items:center;justify-content:space-between}.logo{display:flex;align-items:center;gap:.5rem}.site-name{font-size:1.125rem;font-weight:700;color:var(--primary)}.tagline{font-size:.8rem;color:var(--text-light);font-weight:500}.container{max-width:900px;margin:0 auto;padding:1rem;flex:1;width:100%}h1{font-size:1.75rem;font-weight:700;color:var(--primary);margin-bottom:.25rem}.subheadline{color:var(--text-light);font-size:.95rem;margin-bottom:1.5rem}.calculator-layout{display:flex;flex-direction:column;gap:1.5rem}.calculator-card{background:var(--card-bg);border-radius:8px;box-shadow:0 1px 3px #00000014,0 1px 2px #0000000f;padding:1.5rem}.form-group{margin-bottom:1rem}.form-group label{display:block;font-size:.875rem;font-weight:500;color:var(--text);margin-bottom:.375rem}.input-wrapper{display:flex;align-items:center;height:48px;border:1px solid var(--border);border-radius:6px;background:var(--white);transition:border-color .15s,box-shadow .15s;overflow:hidden}.input-wrapper:focus-within{border-color:var(--accent);box-shadow:0 0 0 3px #c8a84b33}.input-prefix,.input-suffix{font-size:.875rem;font-weight:500;color:var(--text-light);flex-shrink:0;-webkit-user-select:none;user-select:none}.input-prefix{padding-left:.875rem}.input-suffix{padding-right:.875rem}.input-wrapper input[type=number]{flex:1;min-width:0;height:100%;padding:0 .75rem;border:none;background:transparent;font-size:1rem;font-family:inherit;color:var(--text);-moz-appearance:textfield;outline:none}.input-wrapper input[type=number]::-webkit-outer-spin-button,.input-wrapper input[type=number]::-webkit-inner-spin-button{-webkit-appearance:none;margin:0}select{width:100%;height:48px;padding:0 .875rem;border:1px solid var(--border);border-radius:6px;font-size:1rem;font-family:inherit;color:var(--text);background:var(--white);transition:border-color .15s,box-shadow .15s}select:focus{outline:none;border-color:var(--accent);box-shadow:0 0 0 3px #c8a84b33}select{-webkit-appearance:none;-moz-appearance:none;appearance:none;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8' viewBox='0 0 12 8'%3E%3Cpath fill='%23718096' d='M1.41 0L6 4.58 10.59 0 12 1.41l-6 6-6-6z'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right .875rem center;padding-right:2.5rem;cursor:pointer}.toggle-label{margin-bottom:.375rem}.toggle-switch-group{display:flex;border:1px solid var(--border);border-radius:6px;overflow:hidden}.toggle-btn{flex:1;height:44px;border:none;background:var(--white);font-family:inherit;font-size:.8125rem;font-weight:500;color:var(--text-light);cursor:pointer;transition:background .15s,color .15s}.toggle-btn+.toggle-btn{border-left:1px solid var(--border)}.toggle-btn.active{background:var(--primary);color:var(--white)}.checkbox-label{display:flex;align-items:center;gap:.625rem;cursor:pointer;font-size:.875rem;font-weight:500}.checkbox-label input[type=checkbox]{position:absolute;left:-9999px;opacity:0;width:1px;height:1px}.checkbox-toggle{width:44px;height:24px;background:var(--border);border-radius:12px;position:relative;transition:background .2s;flex-shrink:0}.checkbox-toggle:after{content:"";position:absolute;top:2px;left:2px;width:20px;height:20px;background:var(--white);border-radius:50%;transition:transform .2s;box-shadow:0 1px 2px #00000026}.checkbox-label input[type=checkbox]:checked+.checkbox-toggle{background:var(--primary)}.checkbox-label input[type=checkbox]:checked+.checkbox-toggle:after{transform:translate(20px)}.checkbox-label input[type=checkbox]:focus-visible+.checkbox-toggle{box-shadow:0 0 0 3px #c8a84b4d}.deductions-panel{max-height:0;overflow:hidden;transition:max-height .3s ease}.deductions-panel.open{max-height:500px}.deduction-note{font-size:.8125rem;color:var(--text-light);margin-bottom:1rem;padding:.75rem;background:var(--bg);border-radius:6px;line-height:1.5}.btn-reset{width:100%;height:44px;border:1px solid var(--border);border-radius:6px;background:var(--white);font-family:inherit;font-size:.875rem;font-weight:500;color:var(--text-light);cursor:pointer;transition:background .15s,color .15s,border-color .15s;margin-top:.5rem}.btn-reset:hover{background:var(--bg);color:var(--text);border-color:var(--text-light)}.results-panel{background:var(--results-bg);border-left:4px solid var(--accent);border-radius:8px;padding:1.5rem;margin-top:1.5rem}.results-panel h2{font-size:1.125rem;font-weight:700;color:var(--primary);margin-bottom:1rem;text-transform:uppercase;letter-spacing:.025em}.results-table-wrapper{overflow-x:auto;-webkit-overflow-scrolling:touch}.results-table{width:100%;border-collapse:collapse;font-size:1rem}.results-table thead th{font-size:.8125rem;font-weight:600;color:var(--text-light);text-transform:uppercase;letter-spacing:.05em;text-align:right;padding:.5rem .75rem;border-bottom:2px solid var(--border)}.results-table thead th:first-child{text-align:left}.results-table tbody td{padding:.625rem .75rem;border-bottom:1px solid var(--border);text-align:right;font-weight:600;font-size:1.0625rem;color:var(--text)}.results-table tbody td.row-label{text-align:left;font-weight:500;font-size:.9375rem;color:var(--text-light)}.results-table tbody tr.total-row td{font-weight:700;font-size:1.125rem;color:var(--primary);border-bottom:2px solid var(--accent)}.results-table tbody tr.total-row td.row-label{color:var(--primary);font-weight:700}.results-summary{margin-top:1rem;padding-top:.75rem}.summary-line{font-size:.9375rem;color:var(--text);margin-bottom:.375rem}.summary-line strong{color:var(--primary)}.results-callout{margin-top:.75rem;padding:.75rem;background:#c8a84b1a;border-radius:6px;font-size:.875rem;font-weight:500;color:var(--text)}.results-callout:empty{display:none}.results-note{font-size:.8125rem;color:var(--text-light);margin-top:.5rem}.denomination-card{background:var(--card-bg);border-radius:8px;box-shadow:0 1px 3px #00000014,0 1px 2px #0000000f;padding:1.5rem;margin-top:2rem}.denomination-card h2{font-size:1.125rem;font-weight:700;color:var(--primary);margin-bottom:1rem;text-transform:uppercase;letter-spacing:.025em}.denomination-list{display:flex;flex-direction:column;gap:0}.denomination-item{display:flex;flex-direction:column;gap:.125rem;padding:.625rem 0;border-bottom:1px solid var(--border)}.denomination-item:last-child{border-bottom:none}.denomination-name{font-weight:600;font-size:.9375rem;color:var(--text)}.denomination-guidance{font-size:.8125rem;color:var(--text-light);line-height:1.5}.faq-section{margin-top:2rem}.faq-section>h2{font-size:1.5rem;font-weight:600;color:var(--primary);margin-bottom:1.25rem}.faq-item{margin-bottom:1.5rem}.faq-item h3{font-size:1.0625rem;font-weight:600;color:var(--text);margin-bottom:.5rem}.faq-item p{font-size:.9375rem;color:var(--text-light);line-height:1.7}.site-footer{background:var(--white);border-top:1px solid var(--border);padding:1.25rem 1rem;margin-top:2rem;text-align:center}.site-footer p{max-width:900px;margin:0 auto;font-size:.8125rem;color:var(--text-light);line-height:1.5}.footer-links{margin-top:.5rem}.footer-links a{color:var(--primary);text-decoration:none;font-weight:500}.footer-links a:hover{text-decoration:underline;color:var(--accent)}.legal-page h2{font-size:1.25rem;font-weight:600;color:var(--primary);margin-top:1.75rem;margin-bottom:.5rem}.legal-page p,.legal-page ul{font-size:.9375rem;color:var(--text-light);line-height:1.7;margin-bottom:.75rem}.legal-page ul{padding-left:1.5rem}.legal-page li{margin-bottom:.375rem}.legal-page a{color:var(--primary);text-decoration:underline}.legal-page a:hover{color:var(--accent)}.legal-updated{font-size:.8125rem;color:var(--text-light);font-style:italic;margin-bottom:1rem}@media(min-width:768px){h1{font-size:2rem}.calculator-layout{flex-direction:row;align-items:flex-start}.calculator-card{flex:1;padding:1.75rem}.denomination-item{flex-direction:row;gap:1rem;align-items:baseline}.denomination-name{min-width:180px;flex-shrink:0}.toggle-btn{font-size:.875rem}}@media(min-width:1024px){.container{padding:1.5rem}.calculator-card,.results-panel{padding:2rem}}