:root{
  --bg:#f6f5f0;--surface:#ffffff;--surface-2:#f0efe8;--ink:#1b231f;--muted:#55605a;--line:#dedcd2;
  --brand:#1d5a44;--brand-2:#164736;--brand-ink:#ffffff;--brand-soft:#e3efe8;
  --accent:#d8744a;--accent-soft:#fbeae1;
  --c-net:#1d5a44;--c-fed:#35618f;--c-fica:#b58a1f;--c-ga:#d8744a;--c-ded:#8b948f;
  --focus:#1c6fd1;--radius:12px;--shadow:0 1px 2px rgba(20,30,25,.06),0 4px 16px rgba(20,30,25,.05);
  color-scheme:light;
}
@media (prefers-color-scheme:dark){
  :root:not([data-theme="light"]){
    --bg:#101513;--surface:#161e1a;--surface-2:#1c2621;--ink:#e7ece8;--muted:#a2ada7;--line:#2b3731;
    --brand:#74c7a3;--brand-2:#8fd6b6;--brand-ink:#0e1512;--brand-soft:#1d3029;
    --accent:#f0a179;--accent-soft:#3a2a22;
    --c-net:#5fb892;--c-fed:#6f9bd0;--c-fica:#d4ad4a;--c-ga:#f0a179;--c-ded:#7d8782;
    --focus:#7fb4ff;--shadow:none;color-scheme:dark;
  }
}
:root[data-theme="dark"]{
  --bg:#101513;--surface:#161e1a;--surface-2:#1c2621;--ink:#e7ece8;--muted:#a2ada7;--line:#2b3731;
  --brand:#74c7a3;--brand-2:#8fd6b6;--brand-ink:#0e1512;--brand-soft:#1d3029;
  --accent:#f0a179;--accent-soft:#3a2a22;
  --c-net:#5fb892;--c-fed:#6f9bd0;--c-fica:#d4ad4a;--c-ga:#f0a179;--c-ded:#7d8782;
  --focus:#7fb4ff;--shadow:none;color-scheme:dark;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font:16px/1.6 system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif}
a{color:var(--brand);text-underline-offset:2px}
a:hover{color:var(--brand-2)}
:focus-visible{outline:3px solid var(--focus);outline-offset:2px;border-radius:4px}
.skip{position:absolute;left:-999px;top:0;background:var(--surface);padding:8px 12px;z-index:10}
.skip:focus{left:8px}
.wrap{max-width:1180px;margin:0 auto;padding:0 16px}
h1,h2,h3{line-height:1.25;letter-spacing:-.01em}
h1{font-size:clamp(1.6rem,4vw,2.3rem);margin:.2em 0 .3em}
h2{font-size:1.4rem;margin:1.8em 0 .5em}
h3{font-size:1.1rem;margin:1.4em 0 .4em}
p,li{max-width:72ch}
.num,.money,td,th{font-variant-numeric:tabular-nums}
small,.muted{color:var(--muted)}

/* header */
.site-head{background:var(--surface);border-bottom:1px solid var(--line)}
.site-head .wrap{display:flex;align-items:center;gap:16px;min-height:60px;flex-wrap:wrap}
.brand{display:flex;align-items:center;gap:10px;color:var(--ink);text-decoration:none;font-weight:700;letter-spacing:-.01em}
.brand svg{flex:none}
.brand span small{display:block;font-weight:500;font-size:.72rem;color:var(--muted);letter-spacing:.02em;text-transform:uppercase}
.nav{display:flex;gap:4px;margin-left:auto;flex-wrap:wrap}
.nav a{color:var(--ink);text-decoration:none;padding:6px 10px;border-radius:8px;font-size:.95rem}
.nav a:hover,.nav a[aria-current="page"]{background:var(--brand-soft);color:var(--brand)}
.theme-btn{border:1px solid var(--line);background:transparent;color:var(--ink);border-radius:8px;padding:6px 10px;font:inherit;font-size:.9rem;cursor:pointer}
@media (max-width:640px){.site-head .wrap{gap:8px 12px;padding-top:6px}.nav{order:3;width:100%;margin:0 -10px 6px;overflow-x:auto;flex-wrap:nowrap}.theme-btn{margin-left:auto}.brand span small{display:none}}

/* layout */
.page{display:grid;gap:32px;padding:24px 0 48px}
@media (min-width:1024px){.page.with-aside{grid-template-columns:minmax(0,1fr) 300px}}
.crumbs{font-size:.88rem;color:var(--muted);margin-top:4px}
.crumbs a{color:var(--muted)}
.crumbs ol{list-style:none;padding:0;margin:0;display:flex;flex-wrap:wrap;gap:6px}
.crumbs li+li::before{content:"/";margin-right:6px;color:var(--line)}
.lede{font-size:1.08rem;color:var(--muted);max-width:68ch}
.updated{font-size:.88rem;color:var(--muted)}
.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);padding:20px}
aside .card{padding:16px}
aside h2{font-size:1rem;margin:0 0 .6em}
aside ul{list-style:none;padding:0;margin:0}
aside li{padding:4px 0;border-bottom:1px solid var(--line);font-size:.95rem}
aside li:last-child{border:0}
.aside-stack{display:grid;gap:16px;align-content:start}
@media (min-width:1024px){.aside-stack{position:sticky;top:16px}}
/* reserved ad placements: hidden until ads are enabled (add class "ads-on" to <body>) */
.ad-slot{display:none}
.ads-on .ad-slot{display:block;min-height:280px;margin:24px 0}
.ads-on aside .ad-slot{min-height:600px;margin:0}

/* calculator */
.calc{display:grid;gap:20px}
@media (min-width:900px){.calc{grid-template-columns:minmax(0,1.05fr) minmax(0,1fr);align-items:start}.results{position:sticky;top:16px}}
fieldset{border:0;padding:0;margin:0 0 18px}
legend{font-weight:700;font-size:1.02rem;margin-bottom:8px;padding:0}
.grid2{display:grid;gap:12px}
@media (min-width:520px){.grid2{grid-template-columns:1fr 1fr}}
.field label,.field .lbl{display:block;font-size:.9rem;font-weight:600;margin-bottom:4px}
.field .hint{display:block;font-size:.8rem;color:var(--muted);margin-top:3px;font-weight:400}
input[type=number],input[type=text],select{width:100%;min-height:44px;padding:8px 10px;border:1px solid var(--line);border-radius:8px;background:var(--surface);color:var(--ink);font:inherit;font-variant-numeric:tabular-nums}
input:focus,select:focus{border-color:var(--brand)}
.prefix{position:relative}.prefix span{position:absolute;left:10px;top:50%;transform:translateY(-50%);color:var(--muted);pointer-events:none}
.prefix input{padding-left:24px}
.suffix{position:relative}.suffix span{position:absolute;right:10px;top:50%;transform:translateY(-50%);color:var(--muted);pointer-events:none}
.seg{display:inline-flex;border:1px solid var(--line);border-radius:10px;padding:3px;background:var(--surface-2);margin-bottom:12px}
.seg input{position:absolute;opacity:0;width:1px;height:1px}
.seg label{padding:8px 16px;border-radius:8px;cursor:pointer;font-weight:600;font-size:.95rem;min-height:40px;display:flex;align-items:center}
.seg input:checked+label{background:var(--surface);color:var(--brand);box-shadow:0 1px 3px rgba(0,0,0,.12)}
.seg input:focus-visible+label{outline:3px solid var(--focus)}
.check{display:flex;gap:10px;align-items:flex-start;font-size:.92rem}
.check input{width:20px;height:20px;margin-top:2px;flex:none}
details.more{border-top:1px dashed var(--line);padding-top:10px;margin-top:10px}
details.more summary{cursor:pointer;font-weight:600;color:var(--brand);font-size:.93rem;padding:4px 0}
details.more[open] summary{margin-bottom:10px}
.results .hero{border-radius:var(--radius);background:var(--brand);color:var(--brand-ink);padding:18px 20px}
.results .hero .k{font-size:.9rem;opacity:.9}
.results .hero .v{font-size:clamp(2.1rem,6vw,2.8rem);font-weight:800;letter-spacing:-.02em;line-height:1.1;font-variant-numeric:tabular-nums}
.results .hero .s{font-size:.95rem;opacity:.92;margin-top:4px}
.bar{display:flex;height:14px;border-radius:7px;overflow:hidden;margin:14px 0 8px;background:var(--surface-2)}
.bar i{display:block;height:100%}
.legend{display:flex;flex-wrap:wrap;gap:6px 14px;font-size:.82rem;color:var(--muted);margin:0;padding:0;list-style:none}
.legend li{display:flex;align-items:center;gap:6px}
.legend b{width:10px;height:10px;border-radius:3px;display:inline-block}
.sw-net{background:var(--c-net)}.sw-fed{background:var(--c-fed)}.sw-fica{background:var(--c-fica)}.sw-ga{background:var(--c-ga)}.sw-ded{background:var(--c-ded)}
table{border-collapse:collapse;width:100%}
.tbl{font-size:.95rem}
.tbl caption{text-align:left;font-weight:700;padding:0 0 8px}
.tbl th,.tbl td{padding:8px 6px;border-bottom:1px solid var(--line);text-align:right}
.tbl th:first-child,.tbl td:first-child{text-align:left}
.tbl thead th{font-size:.8rem;text-transform:uppercase;letter-spacing:.04em;color:var(--muted);font-weight:600}
.tbl tr.total td,.tbl tr.total th{font-weight:800;border-top:2px solid var(--ink);border-bottom:0}
.tbl .neg{color:var(--muted)}
.tbl-wrap{overflow-x:auto}
.rates{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin:14px 0}
.rate{background:var(--surface-2);border-radius:10px;padding:10px 12px}
.rate .k{font-size:.8rem;color:var(--muted)}
.rate .v{font-size:1.35rem;font-weight:800;font-variant-numeric:tabular-nums}
.notes{font-size:.86rem;color:var(--muted);padding-left:18px;margin:10px 0 0}
.notes:empty{display:none}
.actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:12px}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:42px;padding:8px 14px;border-radius:8px;border:1px solid var(--brand);background:var(--brand);color:var(--brand-ink);font:inherit;font-weight:600;cursor:pointer;text-decoration:none}
.btn.ghost{background:transparent;color:var(--brand)}
.status{font-size:.85rem;color:var(--muted);min-height:1.2em}

/* content */
.prose{max-width:760px}
.prose table{margin:12px 0 20px}
.callout{border-left:4px solid var(--accent);background:var(--accent-soft);padding:12px 16px;border-radius:0 10px 10px 0;margin:18px 0}
.callout p{margin:.3em 0}
.assume{background:var(--surface-2);border-radius:10px;padding:12px 16px;font-size:.92rem}
.assume ul{margin:.3em 0;padding-left:18px}
.kpis{display:grid;gap:12px;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));margin:16px 0}
.kpi{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:12px 14px}
.kpi .k{font-size:.8rem;color:var(--muted)}
.kpi .v{font-size:1.5rem;font-weight:800;font-variant-numeric:tabular-nums;letter-spacing:-.01em}
.neighbors{display:flex;flex-wrap:wrap;gap:8px;list-style:none;padding:0}
.neighbors a{display:inline-block;padding:6px 12px;border:1px solid var(--line);border-radius:999px;text-decoration:none;background:var(--surface);font-variant-numeric:tabular-nums}
.neighbors a:hover{border-color:var(--brand)}
.neighbors .cur{padding:6px 12px;border-radius:999px;background:var(--brand);color:var(--brand-ink)}
.link-grid{display:grid;gap:8px;grid-template-columns:repeat(auto-fill,minmax(130px,1fr));list-style:none;padding:0}
.link-grid a{display:block;padding:10px 12px;border:1px solid var(--line);border-radius:10px;background:var(--surface);text-decoration:none;font-weight:600;font-variant-numeric:tabular-nums}
.link-grid a small{display:block;font-weight:400;color:var(--muted)}
.guide-list{display:grid;gap:14px;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));list-style:none;padding:0}
.guide-list a{display:block;height:100%;padding:16px;border:1px solid var(--line);border-radius:12px;background:var(--surface);text-decoration:none;color:var(--ink)}
.guide-list a strong{display:block;color:var(--brand);margin-bottom:4px}
.sources{font-size:.9rem}
.sources li{margin:.3em 0;overflow-wrap:anywhere}
.site-foot{border-top:1px solid var(--line);background:var(--surface);padding:28px 0;font-size:.9rem;color:var(--muted)}
.site-foot .cols{display:grid;gap:20px}
@media (min-width:760px){.site-foot .cols{grid-template-columns:2fr 1fr 1fr 1fr}}
.site-foot h2{font-size:.9rem;margin:0 0 8px;color:var(--ink)}
.site-foot ul{list-style:none;padding:0;margin:0}
.site-foot li{margin:4px 0}
.site-foot a{color:var(--muted)}
.home-intro{display:flex;flex-wrap:wrap;gap:8px 20px;align-items:baseline;justify-content:space-between}
.pill{display:inline-block;font-size:.8rem;font-weight:700;background:var(--accent-soft);color:var(--ink);border-radius:999px;padding:3px 10px}
@media print{.site-head,.site-foot,aside,.actions,.ad-slot{display:none}}
.page>*,.calc>*{min-width:0}
.sr-only{position:absolute!important;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.tbl.text td{text-align:left}
.check{font-weight:400!important}
.sticky-net{display:none}
@media (max-width:899px){
  html.js .sticky-net{display:flex;position:fixed;left:12px;right:12px;bottom:12px;z-index:20;justify-content:space-between;align-items:center;gap:10px;padding:12px 16px;border-radius:12px;background:var(--brand);color:var(--brand-ink);text-decoration:none;box-shadow:0 6px 24px rgba(0,0,0,.25);font-size:.95rem}
  html.js .sticky-net strong{font-size:1.2rem;font-variant-numeric:tabular-nums}
  html.js .sticky-net.hide{display:none}
}