/* Brand navy sampled from the logo (#232e63). */
:root{--brand:#232e63;--brand2:#34479b;--accent:#9fb2ea;--bg:#f3f5f8;--fg:#1d2430;--muted:#5b6575;--card:#fff;--line:#dde3ec;--soft:#eef3f9;--bad:#b3261e;--good:#1b7a43;
--c1:#34479b;--c2:#e07b39;--c3:#2a9d8f;--c4:#8e5bb5;--c5:#7a8699;--c6:#d4a017;--c7:#c0392b}
@media (prefers-color-scheme:dark){:root{--bg:#10151c;--fg:#e6eaf0;--muted:#9aa5b5;--card:#19202a;--line:#2b3544;--soft:#212b38;--brand2:#9db0ff;--bad:#ff8a80;--good:#6fd69b;--c1:#7d93ff;--c2:#f0a060;--c3:#4fc3b4;--c4:#b78be0;--c5:#9aa5b5;--c6:#e8c350;--c7:#ff8a80}}
*{box-sizing:border-box}
body{margin:0;font:16px/1.55 system-ui,-apple-system,"Segoe UI",sans-serif;background:var(--bg);color:var(--fg)}
a{color:var(--brand2)}
.in{max-width:1100px;margin:0 auto;padding:0 1rem}
.top{background:#fff;border-bottom:3px solid var(--brand)}
.top .in{padding:.6rem 1rem;display:flex;align-items:center;justify-content:space-between;gap:1rem;flex-wrap:wrap}
.top img{height:56px;width:auto;display:block}
.toplinks{display:flex;gap:1.2rem;flex-wrap:wrap}.toplinks a{color:var(--brand);text-decoration:none;font-weight:600;font-size:.95rem}.toplinks a:hover{text-decoration:underline}
.tabs{background:var(--card);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:5}
.tabs .in{display:flex;gap:.2rem;overflow-x:auto;padding:0 .5rem}
.tabs a{white-space:nowrap;padding:.8rem .65rem;text-decoration:none;color:var(--muted);border-bottom:3px solid transparent;font-size:.95rem}
.tabs a.on,.tabs a:hover{color:var(--brand2);border-bottom-color:var(--brand2)}
.hero{background:linear-gradient(135deg,var(--brand),#161d42);color:#fff}
.hero .in{padding:1.6rem 1rem}
.hero h1{margin:0 0 .4rem;font-size:clamp(1.4rem,4vw,2.1rem)}
.hero p{margin:.2rem 0;max-width:780px;opacity:.95}
.badges{display:flex;flex-wrap:wrap;gap:.5rem;margin-top:1rem}
.badge{background:rgba(255,255,255,.14);border:1px solid rgba(255,255,255,.28);border-radius:999px;padding:.3rem .8rem;font-size:.85rem}
.badge i{color:var(--accent);margin-right:.35rem}
main{max-width:1100px;margin:0 auto;padding:1rem}
h2{color:var(--brand2);margin:1.4rem 0 .6rem}h3,h4{margin:.8rem 0 .4rem}
h3 i,h4 i,legend i{margin-right:.35rem;color:var(--brand2)}
.grid2,.cols{display:grid;gap:1rem;grid-template-columns:repeat(auto-fit,minmax(320px,1fr))}
.cards{display:grid;gap:1rem;grid-template-columns:1fr}@media(min-width:560px){.cards{grid-template-columns:repeat(2,1fr)}}@media(min-width:960px){.cards{grid-template-columns:repeat(4,1fr)}}
fieldset,.card{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:1rem 1.1rem;margin:0 0 1rem;box-shadow:0 1px 3px rgba(0,0,0,.05)}
legend{font-weight:700;color:var(--brand2);padding:0 .4rem}
a.card{display:block;text-decoration:none;color:var(--fg);transition:transform .1s}
a.card:hover{transform:translateY(-2px);border-color:var(--brand2)}
a.card .big{font-size:1.8rem;color:var(--brand2)}
.sl{margin:.7rem 0}
.sl label{display:block;font-size:.88rem;color:var(--muted);margin-bottom:.25rem}
.sl label i{width:1.1em;text-align:center;color:var(--brand2)}
.pair{display:flex;align-items:center;gap:.8rem}
.pair input[type=range]{flex:1;min-width:0;accent-color:var(--brand2)}
.num{display:flex;align-items:center;gap:.2rem;flex:0 0 7.5rem}
.num input{width:100%}
input[type=number],input[type=text],select{width:100%;padding:.5rem .6rem;border:1px solid var(--line);border-radius:8px;background:var(--bg);color:var(--fg);font-size:1rem}
input:focus,select:focus{outline:2px solid var(--brand2);outline-offset:1px}
.btns{display:flex;gap:.6rem;flex-wrap:wrap;margin:.5rem 0 1rem}
button,.btn{background:var(--brand);color:#fff;border:0;border-radius:8px;padding:.7rem 1.3rem;font-size:1rem;cursor:pointer;text-decoration:none;display:inline-block}
button:hover,.btn:hover{background:var(--brand2)}
button.alt{background:transparent;color:var(--brand2);border:1px solid var(--brand2)}
.kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(170px,1fr));gap:.7rem;margin:.6rem 0 1rem}
.kpi{background:var(--soft);border-radius:10px;padding:.7rem .9rem;display:flex;flex-direction:column}
.kpi i{color:var(--brand2);font-size:1.1rem}.kpi span{font-size:.8rem;color:var(--muted)}.kpi strong{font-size:1.3rem}
.kpi.down i,.kpi.down strong{color:var(--bad)}.kpi.up i,.kpi.up strong{color:var(--good)}
.pill{font-size:.8rem;font-weight:500;background:var(--soft);border-radius:999px;padding:.15rem .7rem;color:var(--muted);vertical-align:middle}
table{width:100%;border-collapse:collapse;font-size:.92rem}
td,th{padding:.35rem .4rem;border-bottom:1px solid var(--line);text-align:left}
.bd .who th{background:var(--soft);color:var(--brand2)}.bd .who span{font-weight:400;color:var(--muted);font-size:.8rem}
.r{text-align:right;white-space:nowrap}.tot td{font-weight:700;border-top:2px solid var(--brand2)}.sub td{color:var(--muted);font-size:.85rem}
.neg{color:var(--bad)}.best{background:var(--soft);font-weight:600}.best i{color:var(--good)}
.muted,.note,.small{color:var(--muted)}.note,.small{font-size:.85rem}
.scroll{overflow-x:auto}.grid th{background:var(--soft);font-size:.82rem}
.alert{background:var(--soft);border-left:4px solid var(--brand2);padding:.6rem .8rem;border-radius:6px;font-size:.9rem}
.chart{width:100%;height:auto;display:block;margin:.4rem 0}
.chart .grid{stroke:var(--line);stroke-width:1}.chart .ax{fill:var(--muted);font-size:11px}.chart .tot{fill:var(--fg);font-weight:700}
.chart .mark{stroke:var(--bad);stroke-width:1.5;stroke-dasharray:4 3}.chart .mk{fill:var(--bad)}
.chart .line{fill:none;stroke-width:2.6;stroke-linejoin:round}.chart .dash{stroke-dasharray:6 4}
.chart .target{fill:none;stroke:var(--bad);stroke-width:2.2;stroke-dasharray:6 4}
rect.c1{fill:var(--c1)}rect.c2{fill:var(--c2)}rect.c3{fill:var(--c3)}rect.c4{fill:var(--c4)}rect.c5{fill:var(--c5)}rect.c6{fill:var(--c6)}rect.c7{fill:var(--c7)}
polyline.l1{stroke:var(--c1)}polyline.l2{stroke:var(--c2)}polyline.l3{stroke:var(--c3)}polyline.l4{stroke:var(--c4)}polyline.l5{stroke:var(--c5)}
.legend{display:flex;flex-wrap:wrap;gap:.3rem 1rem;font-size:.82rem;color:var(--muted);margin-bottom:.4rem}
.sw{display:inline-block;width:.8rem;height:.8rem;border-radius:3px;margin-right:.35rem;vertical-align:-1px}
.sw.c1,.sw-l1{background:var(--c1)}.sw.c2,.sw-l2{background:var(--c2)}.sw.c3,.sw-l3{background:var(--c3)}.sw.c4,.sw-l4{background:var(--c4)}.sw.c5,.sw-l5{background:var(--c5)}.sw.c6{background:var(--c6)}.sw.tg{background:var(--bad)}
.trust{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:.8rem;margin:1rem 0}
.trust div{background:var(--card);border:1px solid var(--line);border-left:4px solid var(--brand2);border-radius:8px;padding:.8rem 1rem;font-size:.9rem}
.trust i{color:var(--brand2);font-size:1.15rem;margin-right:.4rem}
.cta{background:linear-gradient(135deg,var(--brand),#161d42);color:#fff;border-radius:12px;padding:1.2rem 1.4rem;display:flex;gap:1rem;align-items:center;justify-content:space-between;flex-wrap:wrap;margin:1.5rem 0}
.cta h3{margin:0 0 .2rem;color:#fff}.cta h3 i{color:var(--accent)}.cta p{margin:0;opacity:.92}.cta a:not(.btn){color:#fff}.btn.gold{background:var(--accent);color:#161d42;font-weight:700}
footer{background:#161d42;color:#cfd8e3;margin-top:2rem}footer .in{padding:1.2rem 1rem;font-size:.85rem}footer a{color:#fff}
.cpa-badges{display:flex;flex-wrap:wrap;align-items:center;gap:.8rem;margin:0 0 1rem}.cpa-note{flex:1 1 100%;font-size:.85rem}.cpa-logo{display:inline-flex;align-items:center;background:#fff;border-radius:6px;padding:.5rem .9rem;min-height:3.6rem;text-decoration:none}.cpa-logo img{height:44px;width:auto;display:block}.cpa-logo .cpa-text{color:#0b2a5b;font-weight:700}.cpa-logo:hover,.cpa-logo:focus{outline:2px solid var(--accent)}
details summary{cursor:pointer;font-weight:600;color:var(--brand2)}
#results{transition:opacity .15s}#results.busy{opacity:.55}
/* definitions and diagram */
.diawrap{min-width:760px}.dia{width:100%;height:auto;display:block}
.dia .bx{stroke-width:1.5}.dia .bx.in{fill:var(--soft);stroke:var(--line)}.dia .bx.plan{fill:var(--card);stroke:var(--c1);stroke-width:2.5}.dia .bx.rule{fill:var(--card);stroke:var(--c2);stroke-width:2.5}.dia .bx.res{fill:var(--card);stroke:var(--c3);stroke-width:3}
.dia .dh{fill:var(--fg);font-size:13px;font-weight:700}.dia .dt{fill:var(--fg);font-size:12px}.dia .dcol{fill:var(--muted);font-size:11px;font-weight:700;letter-spacing:.06em}
.dia .ar{fill:none;stroke:var(--muted);stroke-width:1.7}.dia .ar.dot{stroke-dasharray:5 4}.dia .ahead{fill:var(--muted)}
.ifthen td:first-child{width:28%}.ifthen i{color:var(--brand2);width:1.2em;text-align:center}
.viewbar{display:flex;flex-wrap:wrap;gap:.5rem;align-items:center;margin:.5rem 0 1rem}.viewbar button{padding:.45rem .9rem;font-size:.9rem}.viewbar button[aria-pressed=true]{background:var(--brand);color:#fff}.viewbar input{flex:1;min-width:200px;width:auto}
.terms .tg{margin:1.2rem 0 .3rem;padding-bottom:.2rem;border-bottom:2px solid var(--brand2);color:var(--brand2)}
.term{padding:.6rem 0;border-bottom:1px solid var(--line)}.term h5{margin:0 0 .3rem;font-size:1.02rem}.term p{margin:.25rem 0;font-size:.92rem}.term i{color:var(--brand2);width:1.2em;text-align:center}
.terms.view-plain .tech,.terms.view-tech .plain{display:none}
/* tax calculator */
.fieldgrid{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:0 1rem}
.num.wide{flex-basis:auto;width:100%}
path.sk{opacity:.38}path.c1{fill:var(--c1)}path.c2{fill:var(--c2)}path.c3{fill:var(--c3)}path.c4{fill:var(--c4)}path.c5{fill:var(--c5)}path.c6{fill:var(--c6)}path.c7{fill:var(--c7)}
.chart .sl1{fill:var(--fg);font-size:13px;font-weight:700}.chart .sl2{fill:var(--muted);font-size:12px}
.hidden{display:none!important}
@media(max-width:560px){.num{flex-basis:6rem}}
@media print{.tabs,form,.btns,.cta .btn,button,.top .tel{display:none}.card,fieldset{box-shadow:none;break-inside:avoid}body{background:#fff}}