:root {
  --ink: #14201c;
  --muted: #5b6b64;
  --line: #d7e0db;
  --bg: #f6f8f7;
  --card: #fff;
  --accent: #0d6b4f;
  --accent-soft: #e6f2ec;
  --warn: #8a5a00;
  --warn-bg: #fdf6e6;
  --neg: #a3341f;
}

* { box-sizing: border-box; }

html { -webkit-text-size-adjust: 100%; }

body {
  margin: 0;
  background: var(--bg);
  color: var(--ink);
  font: 16px/1.6 -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
}

.wrap { max-width: 940px; margin: 0 auto; padding: 0 20px; }

header.site {
  background: var(--card);
  border-bottom: 1px solid var(--line);
}
header.site .wrap {
  display: flex;
  align-items: center;
  gap: 18px;
  min-height: 60px;
  flex-wrap: wrap;
}
header.site a.brand {
  font-weight: 700;
  color: var(--ink);
  text-decoration: none;
  letter-spacing: -0.01em;
}
header.site nav { margin-left: auto; display: flex; gap: 14px; flex-wrap: wrap; }
header.site nav a { color: var(--muted); text-decoration: none; font-size: 0.9rem; }
header.site nav a:hover { color: var(--accent); }

main { padding: 34px 0 60px; }

h1 { font-size: 2rem; line-height: 1.2; letter-spacing: -0.02em; margin: 0 0 10px; }
h2 { font-size: 1.3rem; margin: 44px 0 14px; letter-spacing: -0.01em; }
h3 { font-size: 1.05rem; margin: 26px 0 8px; }
p { margin: 0 0 14px; }
.lede { font-size: 1.06rem; color: var(--muted); max-width: 62ch; }

.card {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 14px;
  padding: 20px;
}

.calc { display: grid; grid-template-columns: 1fr 1fr; gap: 22px; }
@media (max-width: 780px) { .calc { grid-template-columns: 1fr; } }

label { display: block; font-size: 0.86rem; font-weight: 600; color: var(--muted); margin: 12px 0 5px; }
input[type="number"], input[type="text"], select {
  width: 100%;
  font: inherit;
  padding: 9px 11px;
  border: 1px solid #b9c8c1;
  border-radius: 9px;
  background: #fff;
  color: var(--ink);
}
input:focus, select:focus { outline: 2px solid var(--accent); outline-offset: 1px; }

.row2 { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; }

.seg {
  display: inline-flex;
  border: 1px solid #b9c8c1;
  border-radius: 9px;
  overflow: hidden;
}
.seg button {
  font: inherit;
  font-size: 0.9rem;
  padding: 7px 16px;
  border: 0;
  background: #fff;
  color: var(--muted);
  cursor: pointer;
}
.seg button[aria-pressed="true"] { background: var(--accent); color: #fff; font-weight: 600; }

details.adv { margin-top: 16px; border-top: 1px dashed var(--line); padding-top: 12px; }
details.adv summary {
  cursor: pointer;
  font-size: 0.9rem;
  font-weight: 600;
  color: var(--accent);
  list-style: none;
}
details.adv summary::-webkit-details-marker { display: none; }
details.adv summary::before { content: "+ "; }
details.adv[open] summary::before { content: "\2212 "; }

.state-fields { display: none; }
.state-fields.on { display: block; }

.results { position: relative; }
.results h2 { margin: 0 0 4px; font-size: 1rem; color: var(--muted); font-weight: 600; }
.net {
  font-size: 2.4rem;
  font-weight: 700;
  letter-spacing: -0.02em;
  margin: 0;
  font-variant-numeric: tabular-nums;
}
.net-note { font-size: 0.85rem; color: var(--muted); margin: 2px 0 14px; }

table.lines { width: 100%; border-collapse: collapse; font-variant-numeric: tabular-nums; }
table.lines td { padding: 7px 0; border-bottom: 1px solid var(--line); font-size: 0.94rem; }
table.lines td:last-child { text-align: right; }
table.lines tr.total td { border-bottom: 2px solid var(--ink); font-weight: 700; }
table.lines tr.muted td { color: var(--muted); }
table.lines td .sub { display: block; font-size: 0.78rem; color: var(--muted); font-weight: 400; }

.annual { margin-top: 14px; font-size: 0.85rem; color: var(--muted); }
.annual strong { color: var(--ink); }

.emp-block {
  margin-top: 22px;
  border-top: 1px dashed var(--line);
  padding-top: 14px;
}
.emp-block button.toggle {
  font: inherit;
  font-size: 0.9rem;
  font-weight: 600;
  color: var(--accent);
  background: none;
  border: 0;
  padding: 0;
  cursor: pointer;
}
.emp-panel { display: none; margin-top: 10px; }
.emp-panel.on { display: block; }

.note {
  background: var(--warn-bg);
  border-left: 4px solid var(--warn);
  color: var(--warn);
  padding: 10px 14px;
  border-radius: 0 8px 8px 0;
  font-size: 0.88rem;
  margin: 14px 0;
}
.note strong { color: #6b4600; }

.sources {
  margin-top: 18px;
  font-size: 0.8rem;
  color: var(--muted);
  line-height: 1.55;
}
.sources b { color: var(--ink); font-weight: 600; }

table.data { width: 100%; border-collapse: collapse; font-size: 0.9rem; margin: 6px 0 18px; }
table.data th, table.data td { border: 1px solid var(--line); padding: 7px 10px; text-align: left; }
table.data th { background: var(--accent-soft); font-weight: 600; }
table.data td.num { text-align: right; font-variant-numeric: tabular-nums; }

.faq dt { font-weight: 600; margin: 18px 0 4px; }
.faq dd { margin: 0 0 6px; color: #2c3b35; }

.stat-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 12px; margin: 20px 0; }
@media (max-width: 680px) { .stat-grid { grid-template-columns: 1fr; } }
.stat { background: var(--card); border: 1px solid var(--line); border-radius: 12px; padding: 14px; }
.stat .k { font-size: 0.78rem; color: var(--muted); text-transform: uppercase; letter-spacing: 0.04em; }
.stat .v { font-size: 1.35rem; font-weight: 700; font-variant-numeric: tabular-nums; }

.states { display: grid; grid-template-columns: repeat(auto-fill, minmax(210px, 1fr)); gap: 12px; margin-top: 18px; }
.states a {
  display: block;
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 12px;
  padding: 14px 16px;
  text-decoration: none;
  color: var(--ink);
}
.states a:hover { border-color: var(--accent); }
.states a span { display: block; font-size: 0.8rem; color: var(--muted); margin-top: 3px; }

footer.site {
  border-top: 1px solid var(--line);
  background: var(--card);
  padding: 26px 0;
  font-size: 0.85rem;
  color: var(--muted);
}
footer.site a { color: var(--muted); }
footer.site .links { display: flex; gap: 16px; flex-wrap: wrap; margin-bottom: 10px; }

.adslot {
  margin: 34px 0;
  min-height: 90px;
  border: 1px dashed var(--line);
  border-radius: 10px;
  display: flex;
  align-items: center;
  justify-content: center;
  color: #9aa8a2;
  font-size: 0.78rem;
}

.visually-hidden {
  position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px;
  overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0;
}
.not-included { margin: 14px 0 22px; padding: 12px 16px; border: 1px solid #e3e3e3; border-radius: 8px; font-size: 14px; }
.not-included ul { margin: 6px 0 0; padding-left: 18px; }