:root{--navy:#142d38;--mint:#b9ebc9;--coral:#f5875f;--paper:#f7f5ef;--line:#dce3de;--gray:#587079;--white:#fff;font-family:Arial,Helvetica,sans-serif;color:var(--navy);background:var(--paper);font-synthesis:none}*{box-sizing:border-box}body{margin:0;padding-left:232px}a{color:inherit;text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select,summary,textarea{-webkit-tap-highlight-color:transparent}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,textarea:focus-visible{outline:3px solid #f5875f;outline-offset:4px}button{cursor:pointer;border:0;border-radius:9px;padding:12px 18px;font-weight:700;min-height:44px;background:var(--navy);color:white}button:hover{filter:brightness(1.15)}button:disabled{opacity:.4;cursor:default}.button{display:inline-flex;align-items:center;justify-content:center;background:var(--navy);color:white;text-decoration:none;padding:13px 20px;min-height:46px;border-radius:9px;font-size:14px;font-weight:700}.button:hover{background:#284b55}.subtle{background:#edf2ee;color:var(--navy)}.ghost{background:transparent;color:var(--gray);padding:10px 6px;font-size:12px}.skip{position:absolute;left:240px;top:-60px;z-index:10;background:white;padding:12px}.skip:focus{top:8px}.rail{background:var(--navy);color:white;width:232px;position:fixed;left:0;top:0;bottom:0;padding:35px 23px 23px;display:flex;flex-direction:column;z-index:8;overflow-y:auto}.logo{text-decoration:none;font-size:42px;font-weight:900;letter-spacing:-3px;line-height:1;display:block}.logo i{color:var(--mint);font-style:normal}.logo small{display:block;font-family:monospace;font-size:10px;letter-spacing:3px;text-transform:uppercase;font-weight:400;margin:11px 0 0;color:#b7c8cc}.rail .rail-caption{font-size:10px;letter-spacing:1.8px;color:#8da5aa;margin:42px 11px 14px}.rail nav{display:grid;gap:5px}.rail nav a{padding:12px 12px;text-decoration:none;display:flex;gap:12px;font-size:13px;align-items:center;border-radius:8px;color:#c9d9dc}.rail nav a span{font:11px monospace;color:#7f9a9e;width:17px}.rail nav a:hover{background:#25424c;color:white}.rail nav a[aria-current=page]{background:var(--mint);color:var(--navy);font-weight:700}.rail nav a[aria-current=page] span{color:#35594b}.rail-bottom{margin-top:auto;padding-top:32px}.rail-bottom p{font-size:11px;line-height:1.8;color:#a9bec1;margin:12px 8px}.rail-bottom a{font-size:11px;margin:0 8px;color:#d0e2df}.age{border:1px solid #587278;border-radius:7px;padding:5px;display:inline-block;font-weight:700;font-size:12px;margin-right:7px}.mobile-head{display:none}.frame{max-width:1320px;margin:0 auto;padding:0 46px}.topline{border-bottom:1px solid var(--line);padding:22px 0;display:flex;justify-content:space-between;gap:15px;font-size:11px;color:var(--gray)}.topline strong{font-weight:500;color:var(--navy)}.crumbs{display:flex;gap:9px;flex-wrap:wrap}.crumbs a{text-decoration:none}.hero{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(220px,.8fr);gap:38px;padding:45px 0 39px;align-items:center}.tag{display:flex;align-items:center;gap:9px;font-size:10px;letter-spacing:1.8px;font-weight:700;text-transform:uppercase;margin-bottom:18px}.tag:before{content:'';width:7px;height:7px;border-radius:50%;background:var(--coral);display:inline-block;flex-shrink:0}h1{font:normal clamp(36px,4.1vw,60px)/1.03 Georgia,serif;letter-spacing:-2px;margin:0 0 20px;overflow-wrap:anywhere}h1 em{font-weight:400;color:#287056;font-style:italic}.lead{font-size:14px;line-height:1.85;max-width:640px;color:#49636b;margin:0}.hero-art{margin:0;min-width:0;border-radius:16px;overflow:hidden;background:var(--mint);box-shadow:0 14px 45px #142d3814;transform:rotate(-1.5deg)}.hero-art img{width:100%;height:auto;display:block}.workbench{background:var(--white);border:1px solid var(--line);border-radius:16px;box-shadow:0 10px 40px #142d3806;overflow:hidden}.bench-head{padding:20px 25px;border-bottom:1px solid var(--line);display:flex;align-items:center;justify-content:space-between;gap:20px}.bench-head h2{font:700 15px Arial,sans-serif;margin:0;letter-spacing:0}.bench-head .local{font-size:10px;color:var(--gray);display:flex;gap:6px;align-items:center}.local:before{content:'';width:6px;height:6px;background:#459e6c;border-radius:50%}.work-grid{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(270px,.85fr)}.entry{padding:27px 25px}.label-cap{font-size:10px;color:var(--gray);letter-spacing:1.2px;text-transform:uppercase;margin:0 0 13px}.field-set{display:grid;grid-template-columns:1fr 1fr;gap:15px;margin-bottom:23px}.field-set label,.field{display:grid;gap:9px;font-weight:700;font-size:12px;min-width:0}input,select,textarea{width:100%;border:1px solid #bdcdca;border-radius:8px;background:#fbfdfa;padding:12px;min-width:0;color:var(--navy);font-size:14px;min-height:43px}input{font-variant-numeric:tabular-nums}input[type=checkbox]{width:17px;height:17px;min-height:0;accent-color:#276348}.odds-list{display:grid;gap:9px;margin-bottom:12px}.odd-row{display:grid;grid-template-columns:25px minmax(0,1fr) 38px;gap:9px;align-items:center}.odd-row label{min-width:0}.odd-row .row-number{font:11px monospace;color:#80928f}.odd-row .remove-row{padding:0;background:transparent;color:#7b8d88;font-size:22px;min-height:38px;font-weight:400}.odd-row.with-state{grid-template-columns:20px minmax(60px,1fr) 104px 28px;gap:6px}.odd-row select{font-size:11px;padding:12px 6px}.add-row{background:transparent;color:#277058;border:1px dashed #9bbdb0;width:100%;font-size:12px;padding:10px;min-height:40px}.tax-group{background:#f3f7f2;border-radius:10px;padding:15px;margin-top:22px;display:grid;gap:12px}.tax-group label{display:flex;gap:9px;align-items:center;font-size:12px;line-height:1.5}.hint{font-size:11px;color:var(--gray);line-height:1.7;margin:12px 0 0}.controls{display:flex;gap:17px;flex-wrap:wrap;align-items:center;margin-top:22px}.error-message{background:#fff0e9;color:#8f3e20;padding:13px;font-size:13px;line-height:1.6;border-left:3px solid var(--coral);border-radius:5px;margin-top:17px}.error-message:empty{display:none}.answer{background:var(--navy);color:white;padding:28px 25px;display:flex;flex-direction:column;min-width:0}.answer-label{color:#a5bfbd;font-size:10px;letter-spacing:1.4px;text-transform:uppercase}.answer-value{font:500 clamp(30px,3.7vw,48px)/1.2 monospace;color:var(--mint);letter-spacing:-2px;margin:12px 0 8px;overflow-wrap:anywhere}.answer-subtitle{font-size:11px;color:#c2d5d3;margin:0 0 23px;line-height:1.6}.receipt{display:grid;margin:0}.receipt div{display:flex;justify-content:space-between;gap:13px;padding:11px 0;border-top:1px solid #33505a;font-size:11px;line-height:1.7}.receipt dt{color:#a7c1c1}.receipt dd{margin:0;text-align:right;font:500 12px/1.7 monospace;white-space:normal}.receipt .balance{border-top:1px solid #73968f;margin-top:2px;padding-top:13px;font-weight:700}.receipt .balance dt{color:white}.receipt .balance dd{color:var(--mint)}.answer .hint{color:#a3bdbb}.answer-actions{display:flex;gap:14px;align-items:center;flex-wrap:wrap;margin-top:auto;padding-top:20px}.answer-actions button{background:#284955;color:#e7f5ed;border:1px solid #4f716f;font-size:11px;padding:10px 13px;min-height:39px}.table-area{padding:0 25px 23px}.scroll-table{overflow:auto;border:1px solid var(--line);border-radius:10px;margin-top:18px}table{border-collapse:collapse;width:100%;font-size:11px;line-height:1.6}th{text-align:left;background:#eef5ed;color:#466156;font-size:10px;text-transform:uppercase;letter-spacing:.4px}th,td{padding:12px 14px;border-bottom:1px solid var(--line);white-space:nowrap}tr:last-child td{border-bottom:0}.bench-foot{padding:13px 25px;border-top:1px solid var(--line);display:flex;justify-content:space-between;gap:16px;color:var(--gray);font-size:10px;line-height:1.7}.bench-foot a{font-weight:700}.ad-box{margin:30px 0 45px;display:flex;justify-content:space-between;align-items:center;gap:30px;border:1px solid #c4dbce;border-radius:13px;padding:22px 25px;background:#e8f2e7}.ad-box .ad-label{font-size:9px;letter-spacing:1.5px;color:#4b6e58;text-transform:uppercase}.ad-box h2{font:700 21px Arial,sans-serif;margin:8px 0 9px;letter-spacing:-.5px}.ad-box p{font-size:11px;line-height:1.8;max-width:750px;color:#496459;margin:0}.ad-box .button{font-size:12px;white-space:nowrap;background:#276348}.quick-nav{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin:35px 0 50px}.quick-card{display:flex;align-items:center;gap:13px;padding:17px;border:1px solid var(--line);border-radius:12px;text-decoration:none;background:white}.quick-card:hover{border-color:#7da990;background:#f0f6ed}.quick-card b{font-weight:700;font-size:12px;display:block}.quick-card small{display:block;font-size:10px;color:var(--gray);margin-top:6px;line-height:1.5}.quick-card .glyph{height:35px;width:35px;flex-shrink:0;border-radius:10px;background:#eaf3e6;display:grid;place-items:center;font:16px monospace;color:#367059}.text-layout{display:grid;grid-template-columns:minmax(0,1fr) 185px;gap:42px;align-items:start;margin:0 0 55px}.prose{font-size:14px;line-height:1.95;min-width:0}.prose h2{font:normal 29px/1.2 Georgia,serif;letter-spacing:-.7px;margin:38px 0 18px;scroll-margin-top:20px}.prose h2:first-child{margin-top:0}.prose h3{font-size:17px;font-weight:700;letter-spacing:-.3px;line-height:1.5;margin:26px 0 11px}.prose p{margin:0 0 18px;color:#38545d}.prose ul,.prose ol{padding-left:21px}.prose li{margin:7px 0}.equation{background:white;border-radius:10px;padding:20px 23px;border-left:3px solid #68b58a;font:12px/1.9 monospace;margin:23px 0;overflow-wrap:anywhere}.prose .callout{padding:20px;background:#eaf3e6;border-radius:12px;color:#345b43;font-size:13px;margin:24px 0}.contents{position:sticky;top:28px;border-left:1px solid #cbd8ce;padding-left:19px;min-width:0}.contents .cap{font-size:9px;letter-spacing:1.4px;color:var(--gray)}.contents nav{display:grid;gap:14px;margin:19px 0 27px;font-size:11px;line-height:1.6}.contents a{text-decoration:none}.contents a:hover{text-decoration:underline}.contents p{font-size:10px;line-height:1.9;color:var(--gray)}.faqs{border-top:1px solid #cbd8ce;margin-top:38px;padding-top:27px}.faqs details{border-bottom:1px solid var(--line);padding:15px 0}.faqs summary{list-style:none;cursor:pointer;display:flex;justify-content:space-between;gap:18px;align-items:center}.faqs summary::-webkit-details-marker{display:none}.faqs summary:after{content:'+';font:22px Georgia,serif;color:#428261}.faqs details[open] summary:after{content:'−'}.faqs summary h3{font:700 14px/1.7 Arial,sans-serif;margin:0}.faqs details p{font-size:13px;margin:12px 18px 0 0}.references{font-size:11px;line-height:1.9;padding:23px 0 0;margin-top:36px;border-top:1px solid var(--line)}.references h2{font:700 15px Arial,sans-serif;letter-spacing:0;margin-top:0}.references a{overflow-wrap:anywhere}.author-line{font-size:10px;color:var(--gray);display:flex;flex-wrap:wrap;gap:15px;padding-top:22px}.embed-box{background:white;border:1px solid var(--line);border-radius:12px;padding:23px;margin-top:32px}.embed-box textarea{font:11px/1.8 monospace;min-height:120px;resize:vertical;margin:12px 0}.bottom{border-top:1px solid #ccd9cd;padding:35px 0 20px;margin-top:60px}.footer-grid{display:grid;grid-template-columns:1.1fr 1fr;gap:40px}.bottom .logo{font-size:31px;letter-spacing:-2px}.bottom .logo i{color:#438266}.bottom p{font-size:11px;line-height:1.9;color:var(--gray);max-width:480px}.footer-links{display:grid;grid-template-columns:1fr 1fr;gap:12px 22px;font-size:10px;align-content:start}.footer-links a{text-decoration:none}.footer-links a:hover{text-decoration:underline}.copyright{font-size:9px;color:#71877e;margin-top:30px;padding-top:17px;border-top:1px solid var(--line);display:flex;justify-content:space-between;gap:15px}.service-hero{padding:44px 0 30px}.service-hero h1{font-size:46px;max-width:760px}.service-hero .lead{max-width:740px}.sr{position:absolute;width:1px;height:1px;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.notice{padding:14px;background:#fff0e9;color:#8f3e20;font-size:13px;line-height:1.7}.bare{padding:22px;background:var(--paper)}.bare .frame{padding:0}.bare h1{font-size:29px;letter-spacing:-1px;margin-bottom:20px}.bare-credit{font-size:10px;line-height:1.8;color:var(--gray)}.bare .work-grid{grid-template-columns:1.1fr 1fr}
@media(min-width:1600px){.frame{max-width:1400px;padding:0 60px}.hero{grid-template-columns:1.2fr .85fr}}@media(max-width:1200px){body{padding-left:204px}.rail{width:204px;padding-left:16px;padding-right:16px}.frame{padding:0 30px}.hero{gap:25px;grid-template-columns:1.1fr .8fr}h1{font-size:45px}.lead{font-size:13px}.text-layout{grid-template-columns:minmax(0,1fr) 160px;gap:28px}.work-grid{grid-template-columns:minmax(0,1.1fr) minmax(250px,.9fr)}.quick-nav{grid-template-columns:1fr 1fr}.entry,.answer{padding:24px 20px}.odd-row.with-state{grid-template-columns:16px minmax(40px,1fr) 92px 24px;gap:4px}.odd-row select{font-size:10px}.field-set{gap:12px}.answer-value{font-size:36px}.ad-box{padding:20px;gap:20px}}
@media(max-width:960px){body{padding-left:0}.rail{display:none;position:absolute;top:73px;bottom:auto;width:100%;padding:16px 20px 22px;border-bottom:1px solid #53716e;max-height:calc(100vh - 73px)}.rail.open{display:flex}.rail>.logo,.rail .rail-caption,.rail-bottom{display:none}.rail nav{grid-template-columns:1fr 1fr;gap:6px}.rail nav a{padding:13px}.mobile-head{display:flex;align-items:center;justify-content:space-between;gap:20px;background:var(--navy);color:white;padding:18px 25px;height:73px;position:relative;z-index:9}.mobile-head .logo{font-size:32px;letter-spacing:-2px}.mobile-head .logo small{display:none}.menu-toggle{border:1px solid #78978c;background:transparent;color:#d4eade;min-height:37px;padding:8px 14px;font-size:11px}.frame{padding:0 30px;max-width:1000px}.hero{grid-template-columns:1.15fr .8fr}.topline{padding:18px 0}.text-layout{grid-template-columns:minmax(0,1fr) 185px;gap:35px}.work-grid{grid-template-columns:minmax(0,1.2fr) minmax(260px,.85fr)}.odd-row.with-state{grid-template-columns:20px minmax(60px,1fr) 102px 28px;gap:6px}}
@media(max-width:700px){.frame{padding:0 20px}.mobile-head{padding:18px 20px}.topline{font-size:9px}.topline>span{display:none}.hero{grid-template-columns:1fr;gap:24px;padding:32px 0 29px}h1{font-size:46px;letter-spacing:-1.8px;max-width:650px}.lead{font-size:14px}.hero-art{max-width:550px;transform:none;border-radius:12px}.tag{font-size:9px;margin-bottom:16px}.bench-head{padding:18px}.bench-head h2{font-size:14px}.bench-head .local{font-size:9px}.work-grid,.bare .work-grid{grid-template-columns:1fr}.entry,.answer{padding:23px 20px}.answer-value{font-size:44px}.answer-actions{margin-top:6px}.receipt div{font-size:12px;padding:10px 0}.receipt dd{font-size:13px}.answer-subtitle{font-size:12px}.bench-foot{display:block;padding:14px 20px}.bench-foot a{display:inline-block;margin-top:7px}.table-area{padding:0 17px 20px}.quick-nav{grid-template-columns:1fr 1fr;gap:10px;margin:25px 0 34px}.quick-card{padding:15px 12px;display:block}.quick-card .glyph{width:29px;height:29px;font-size:13px;margin-bottom:12px}.quick-card small{font-size:10px}.ad-box{display:block;margin:24px 0 35px;padding:22px}.ad-box .button{margin-top:17px}.ad-box p{font-size:11px}.text-layout{grid-template-columns:1fr;gap:28px}.contents{position:static;grid-row:1;padding-left:0;border-left:0;border-bottom:1px solid var(--line);padding-bottom:18px}.contents nav{grid-template-columns:1fr 1fr;gap:10px 22px;font-size:11px;margin:13px 0}.contents p{margin:0}.prose{font-size:14px}.prose h2{font-size:28px}.equation{font-size:11px;padding:18px}.footer-grid{grid-template-columns:1fr;gap:20px}.bottom{margin-top:40px;padding-top:28px}.copyright{display:block;line-height:1.9}.copyright span{display:block;margin-top:5px}.service-hero{padding:32px 0 26px}.service-hero h1{font-size:38px}.bare{padding:12px}.odd-row.with-state{grid-template-columns:18px minmax(50px,1fr) 99px 28px;gap:6px}.controls{gap:12px}.rail nav a{font-size:12px}}
@media(max-width:380px){.frame{padding:0 16px}h1{font-size:39px}.field-set{grid-template-columns:1fr}.bench-head .local{display:none}.entry,.answer{padding:20px 16px}.answer-value{font-size:38px}.odd-row.with-state{grid-template-columns:15px minmax(45px,1fr) 91px 24px;gap:4px}.odd-row select{font-size:10px}.rail nav{grid-template-columns:1fr}.quick-card b{font-size:11px}.hero .lead{font-size:13px}.mobile-head{padding-left:16px;padding-right:16px}}
@media(prefers-reduced-motion:reduce){*{transition:none!important}}@media print{body{padding:0}.rail,.mobile-head,.ad-box,.contents,.quick-nav,.bottom,.controls,.answer-actions,.hero-art,.embed-box{display:none!important}.frame{padding:0;max-width:none}.hero,.work-grid,.text-layout{display:block}.answer{color:#142d38;background:#eef5ed}.answer-value,.receipt dd,.receipt .balance dt,.receipt .balance dd{color:#142d38}.receipt dt{color:#385d52}.workbench{box-shadow:none}h1{font-size:32px}.answer .hint,.answer-subtitle{color:#385d52}}
