:root {
  --background: #f7f9fc;
  --surface: #ffffff;
  --surface-soft: #eef5fb;
  --text: #132238;
  --muted: #5e6f85;
  --primary: #123c69;
  --primary-dark: #0b294a;
  --line: #d8e1ea;
  --focus: #b45309;
  --danger: #b42318;
  --danger-soft: #fff1f0;
  --success: #137a3d;
  --radius: 18px;
  --radius-medium: 14px;
  --radius-small: 10px;
  --shadow: 0 18px 50px rgba(19, 34, 56, 0.09);
  --max-width: 1120px;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  background: var(--background);
  color: var(--text);
  font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  font-size: 1rem;
  line-height: 1.6;
}

button,
input {
  font: inherit;
}

a {
  color: var(--primary);
  text-underline-offset: 0.2em;
}

a:hover {
  color: var(--primary-dark);
}

:focus-visible {
  outline: 3px solid var(--focus);
  outline-offset: 3px;
}

[hidden] {
  display: none !important;
}

.container {
  width: min(100% - 32px, var(--max-width));
  margin-inline: auto;
}

.skip-link {
  position: fixed;
  top: 8px;
  left: 8px;
  z-index: 100;
  padding: 10px 14px;
  transform: translateY(-160%);
  border-radius: var(--radius-small);
  background: var(--primary-dark);
  color: #ffffff;
  font-weight: 700;
}

.skip-link:focus {
  transform: translateY(0);
}

.topbar {
  position: sticky;
  top: 0;
  z-index: 20;
  border-bottom: 1px solid rgba(216, 225, 234, 0.9);
  background: rgba(247, 249, 252, 0.96);
  backdrop-filter: blur(12px);
}

.topbar-inner {
  min-height: 68px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  color: var(--text);
  font-weight: 800;
  letter-spacing: -0.02em;
  text-decoration: none;
}

.brand-mark {
  width: 38px;
  height: 38px;
  display: grid;
  place-items: center;
  border-radius: 12px;
  background: var(--primary);
  color: #ffffff;
  font-size: 0.82rem;
  letter-spacing: 0;
  box-shadow: 0 8px 20px rgba(18, 60, 105, 0.2);
}

.header-link {
  font-size: 0.9rem;
  font-weight: 700;
}

.hero {
  padding: 48px 0 32px;
  border-bottom: 1px solid var(--line);
  background: var(--surface);
}

.hero-grid {
  display: grid;
  gap: 28px;
  align-items: center;
}

.eyebrow,
.card-kicker {
  margin: 0 0 8px;
  color: var(--primary);
  font-size: 0.76rem;
  font-weight: 850;
  letter-spacing: 0.1em;
  line-height: 1.3;
  text-transform: uppercase;
}

h1,
h2,
h3,
p {
  overflow-wrap: break-word;
}

h1,
h2,
h3 {
  margin-top: 0;
  color: var(--text);
  line-height: 1.2;
}

h1 {
  max-width: 760px;
  margin-bottom: 18px;
  font-size: clamp(2.2rem, 9vw, 4.25rem);
  letter-spacing: -0.045em;
  line-height: 1.02;
}

h2 {
  margin-bottom: 12px;
  font-size: clamp(1.65rem, 5vw, 2.35rem);
  letter-spacing: -0.03em;
}

h3 {
  margin-bottom: 10px;
  font-size: 1.1rem;
}

.hero-lead {
  max-width: 680px;
  margin: 0;
  color: var(--muted);
  font-size: 1.08rem;
}

.hero-points {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin: 24px 0 0;
  padding: 0;
  list-style: none;
}

.hero-points li {
  padding: 7px 11px;
  border: 1px solid var(--line);
  border-radius: 999px;
  background: var(--background);
  color: var(--muted);
  font-size: 0.82rem;
  font-weight: 700;
}

.scope-card,
.form-card,
.side-note,
.breakdown-card,
.annual-card,
.sources-card,
.not-found-card {
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--surface);
}

.scope-card {
  padding: 24px;
  box-shadow: var(--shadow);
}

.scope-card > p:not(.card-kicker) {
  margin-top: 0;
  color: var(--muted);
}

.scope-list {
  margin: 20px 0 0;
}

.scope-list div {
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 16px;
  padding: 10px 0;
  border-top: 1px solid var(--line);
}

.scope-list dt {
  color: var(--muted);
  font-size: 0.86rem;
}

.scope-list dd {
  margin: 0;
  font-size: 0.9rem;
  font-weight: 800;
  text-align: right;
}

.calculator-section,
.results-section,
.sources-section {
  padding: 48px 0;
}

.section-heading {
  max-width: 720px;
  margin-bottom: 24px;
}

.section-heading > p:last-child,
.sources-card > div > p:last-child {
  margin: 0;
  color: var(--muted);
}

.calculator-layout {
  display: grid;
  gap: 20px;
  align-items: start;
}

.form-card {
  padding: 20px;
  box-shadow: var(--shadow);
}

.field-grid {
  display: grid;
  gap: 20px;
}

.field label {
  display: inline-block;
  margin-bottom: 7px;
  font-size: 0.9rem;
  font-weight: 800;
}

.field input,
.money-input {
  width: 100%;
  min-height: 48px;
  border: 1px solid #aebdcb;
  border-radius: var(--radius-small);
  background: var(--surface);
  color: var(--text);
}

.field input {
  padding: 11px 12px;
}

.field input:hover,
.money-input:hover {
  border-color: var(--primary);
}

.field input:focus,
.money-input:focus-within {
  border-color: var(--primary);
  box-shadow: 0 0 0 1px var(--primary);
}

.money-input {
  display: flex;
  align-items: center;
}

.money-input > span {
  padding-left: 12px;
  color: var(--muted);
  font-weight: 750;
}

.money-input input {
  min-width: 0;
  border: 0;
  background: transparent;
  box-shadow: none;
}

.money-input input:focus {
  box-shadow: none;
  outline: 0;
}

.field input[aria-invalid="true"],
.check-card:has(input[aria-invalid="true"]),
.money-input:has(input[aria-invalid="true"]) {
  border-color: var(--danger);
}

.field-help,
.field-error {
  margin: 6px 0 0;
  font-size: 0.79rem;
  line-height: 1.45;
}

.field-help {
  color: var(--muted);
}

.field-error {
  min-height: 1.15em;
  color: var(--danger);
  font-weight: 700;
}

.assumptions {
  margin: 24px 0 16px;
  padding: 18px;
  border-left: 4px solid var(--primary);
  border-radius: 0 var(--radius-medium) var(--radius-medium) 0;
  background: var(--surface-soft);
}

.assumptions h3,
.assumptions p {
  margin-bottom: 0;
}

.assumptions p {
  margin-top: 6px;
  color: var(--muted);
  font-size: 0.9rem;
}

.check-field {
  margin-bottom: 12px;
}

.check-card {
  display: flex;
  align-items: flex-start;
  gap: 12px;
  padding: 15px;
  border: 1px solid var(--line);
  border-radius: var(--radius-medium);
  background: var(--surface);
  cursor: pointer;
}

.check-card:hover {
  border-color: var(--primary);
}

.check-card input {
  width: 19px;
  height: 19px;
  flex: 0 0 auto;
  margin: 3px 0 0;
  accent-color: var(--primary);
}

.check-card span {
  display: grid;
  gap: 3px;
}

.check-card strong {
  line-height: 1.4;
}

.check-card small {
  color: var(--muted);
  line-height: 1.45;
}

.optional-check {
  background: var(--background);
}

.form-actions {
  display: grid;
  gap: 10px;
  margin-top: 22px;
}

.button {
  min-height: 50px;
  padding: 12px 18px;
  border: 1px solid transparent;
  border-radius: var(--radius-medium);
  font-weight: 800;
  cursor: pointer;
}

.button-primary {
  background: var(--primary);
  color: #ffffff;
  box-shadow: 0 10px 24px rgba(18, 60, 105, 0.18);
}

.button-primary:hover {
  background: var(--primary-dark);
}

.button-secondary {
  border-color: #aebdcb;
  background: var(--surface);
  color: var(--primary);
}

.button-secondary:hover {
  border-color: var(--primary);
  background: var(--surface-soft);
}

.required-note {
  margin: 12px 0 0;
  color: var(--muted);
  font-size: 0.78rem;
}

.error-summary {
  margin-bottom: 20px;
  padding: 16px;
  border: 1px solid #efaaa4;
  border-radius: var(--radius-medium);
  background: var(--danger-soft);
  color: #7a1b14;
}

.error-summary strong {
  display: block;
}

.error-summary ul {
  margin: 8px 0 0;
  padding-left: 20px;
}

.side-note {
  padding: 20px;
}

.side-note p,
.side-note li {
  color: var(--muted);
  font-size: 0.9rem;
}

.side-note ul {
  margin: 12px 0;
  padding-left: 20px;
}

.side-note-callout {
  margin-bottom: 0;
  padding: 12px;
  border-radius: var(--radius-small);
  background: var(--surface-soft);
  color: var(--primary) !important;
  font-weight: 750;
}

.results-section {
  border-block: 1px solid var(--line);
  background: var(--surface);
}

.results-heading {
  display: flex;
  flex-wrap: wrap;
  align-items: end;
  justify-content: space-between;
  gap: 16px;
  margin-bottom: 22px;
}

.results-heading h2 {
  margin-bottom: 0;
}

.result-context {
  margin: 0;
  color: var(--muted);
}

.result-context strong {
  color: var(--text);
}

.result-cards {
  display: grid;
  gap: 12px;
}

.result-card {
  min-width: 0;
  padding: 20px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--background);
}

.result-card-primary {
  border-color: var(--primary);
  background: var(--primary);
  color: #ffffff;
}

.result-card p,
.result-card small {
  display: block;
  margin: 0;
  color: var(--muted);
}

.result-card-primary p,
.result-card-primary small {
  color: #dce9f4;
}

.result-card > strong {
  display: block;
  margin: 7px 0;
  color: var(--text);
  font-size: clamp(1.65rem, 7vw, 2.25rem);
  font-variant-numeric: tabular-nums;
  line-height: 1.1;
}

.result-card-primary > strong {
  color: #ffffff;
}

.identity-line {
  margin: 16px 0 28px;
  padding: 12px 16px;
  border-radius: var(--radius-medium);
  background: var(--surface-soft);
  color: var(--primary);
  font-size: 0.9rem;
  font-weight: 750;
  text-align: center;
}

.breakdown-grid {
  display: grid;
  gap: 16px;
}

.breakdown-card {
  min-width: 0;
  padding: 20px;
}

.breakdown-heading {
  display: flex;
  align-items: start;
  justify-content: space-between;
  gap: 12px;
  padding-bottom: 16px;
  border-bottom: 1px solid var(--line);
}

.breakdown-heading h3 {
  margin-bottom: 0;
}

.breakdown-heading > strong {
  color: var(--primary);
  font-size: 1.15rem;
  font-variant-numeric: tabular-nums;
  text-align: right;
}

.detail-list {
  margin: 0;
}

.detail-list div {
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 16px;
  padding: 11px 0;
  border-bottom: 1px solid var(--line);
}

.detail-list dt {
  color: var(--muted);
  font-size: 0.88rem;
}

.detail-list dd {
  margin: 0;
  font-size: 0.9rem;
  font-weight: 800;
  font-variant-numeric: tabular-nums;
  text-align: right;
}

.tax-box,
.dae-box {
  margin-top: 18px;
  padding: 14px;
  border-radius: var(--radius-medium);
  background: var(--surface-soft);
}

.tax-box > p,
.dae-box > p:first-child {
  margin: 0;
  font-size: 0.87rem;
}

.detail-list.compact div:last-child {
  border-bottom: 0;
}

.dae-box > p:last-child {
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 14px;
  margin: 8px 0 0;
}

.dae-box span {
  color: var(--muted);
  font-size: 0.8rem;
}

.dae-box strong {
  white-space: nowrap;
  color: var(--primary);
  font-variant-numeric: tabular-nums;
}

.annual-card {
  display: grid;
  gap: 20px;
  margin-top: 16px;
  padding: 20px;
  border-color: #b8cfe2;
  background: var(--surface-soft);
}

.annual-card > div > p:last-child {
  margin: 0;
  color: var(--muted);
  font-size: 0.9rem;
}

.annual-list {
  margin: 0;
}

.annual-list div {
  display: flex;
  justify-content: space-between;
  gap: 14px;
  padding: 7px 0;
}

.annual-list dt {
  color: var(--muted);
  font-size: 0.85rem;
}

.annual-list dd {
  margin: 0;
  font-size: 0.88rem;
  font-weight: 800;
  font-variant-numeric: tabular-nums;
  text-align: right;
}

.annual-list .annual-total {
  margin-top: 7px;
  padding-top: 12px;
  border-top: 1px solid #b8cfe2;
}

.annual-total dt,
.annual-total dd {
  color: var(--primary);
  font-size: 1rem;
  font-weight: 850;
}

.important-note {
  margin-top: 20px;
  padding: 18px;
  border: 1px solid #e9cf97;
  border-radius: var(--radius-medium);
  background: #fff9e8;
}

.important-note h3 {
  margin-bottom: 5px;
  font-size: 1rem;
}

.important-note p {
  margin: 0;
  color: #5f4a1d;
  font-size: 0.88rem;
}

.sources-card {
  display: grid;
  gap: 24px;
  padding: 22px;
}

.source-list {
  display: grid;
  gap: 11px;
  margin: 0;
  padding-left: 20px;
}

.source-list a {
  font-weight: 750;
}

footer {
  padding: 28px 0;
  border-top: 1px solid var(--line);
  background: var(--primary-dark);
  color: #dce9f4;
}

.footer-inner {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  gap: 8px 24px;
}

.footer-inner p {
  margin: 0;
  font-size: 0.82rem;
}

.not-found-page {
  min-height: 100vh;
  display: grid;
  place-items: center;
  padding: 24px 0;
}

.not-found-card {
  max-width: 620px;
  padding: 32px;
  box-shadow: var(--shadow);
  text-align: center;
}

.not-found-card .button {
  display: inline-flex;
  align-items: center;
  margin-top: 10px;
  text-decoration: none;
}

@media (min-width: 560px) {
  .form-actions {
    grid-template-columns: minmax(0, 1fr) auto;
  }

  .button-secondary {
    min-width: 120px;
  }

  .field-grid,
  .result-cards {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .field-span,
  .result-card-primary {
    grid-column: 1 / -1;
  }
}

@media (min-width: 760px) {
  .hero {
    padding: 72px 0 52px;
  }

  .hero-grid {
    grid-template-columns: minmax(0, 1.25fr) minmax(300px, 0.65fr);
    gap: 48px;
  }

  .calculator-section,
  .results-section,
  .sources-section {
    padding: 64px 0;
  }

  .form-card,
  .scope-card,
  .breakdown-card,
  .annual-card,
  .sources-card {
    padding: 28px;
  }

  .result-cards {
    grid-template-columns: repeat(3, minmax(0, 1fr));
  }

  .result-card-primary {
    grid-column: auto;
  }

  .breakdown-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .annual-card,
  .sources-card {
    grid-template-columns: minmax(0, 0.8fr) minmax(320px, 1.2fr);
    align-items: start;
  }
}

@media (min-width: 960px) {
  .calculator-layout {
    grid-template-columns: minmax(0, 1fr) 300px;
    gap: 24px;
  }

  .side-note {
    position: sticky;
    top: 92px;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }
}