:root{--bg:#f7f8fa;--card:#fff;--border:#e4e7ec;--text:#1a1d24;--muted:#667085;--brand:#2563eb;--brand-dark:#1d4ed8;--accent:#0f9d58;--shadow:0 1px 3px rgba(16,24,40,.06),0 1px 2px rgba(16,24,40,.04);--radius:12px}*{box-sizing:border-box}body,html{padding:0;margin:0;background:var(--bg);color:var(--text);font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica,Arial,sans-serif,Apple Color Emoji,Segoe UI Emoji;font-size:16px;line-height:1.6}a{color:var(--brand);text-decoration:none}a:hover{text-decoration:underline}.container{max-width:900px;margin:0 auto;padding:0 20px}.site-header{background:var(--card);border-bottom:1px solid var(--border);position:-webkit-sticky;position:sticky;top:0;z-index:20}.site-header .inner{max-width:900px;margin:0 auto;padding:14px 20px;display:flex;align-items:center;justify-content:space-between;gap:16px}.logo{font-weight:800;font-size:20px;color:var(--text)}.logo span{color:var(--brand)}.nav a{margin-left:18px;font-weight:500}.nav a,.site-footer{color:var(--muted);font-size:14px}.site-footer{border-top:1px solid var(--border);background:var(--card);margin-top:48px;padding:28px 0}.site-footer .cols{display:flex;flex-wrap:wrap;gap:32px;justify-content:space-between}.site-footer a{color:var(--muted);display:block;padding:3px 0}h1{font-size:30px;line-height:1.25;margin:24px 0 8px}h2{font-size:22px;margin:32px 0 12px}h3{margin:20px 0 8px}.lead,h3{font-size:17px}.lead{color:var(--muted);margin-top:0}.card{background:var(--card);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);padding:24px}.tool-card{margin:20px 0 8px}.grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));grid-gap:16px;gap:16px}.cat-badge{display:inline-block;font-size:12px;font-weight:600;color:var(--brand);background:#eff4ff;padding:2px 8px;border-radius:999px;margin-bottom:8px}.cat-badge.hv{color:var(--accent);background:#e7f6ee}.calc-link{display:block;background:var(--card);border:1px solid var(--border);border-radius:var(--radius);padding:18px;box-shadow:var(--shadow);transition:transform .08s ease,box-shadow .08s ease}.calc-link:hover{text-decoration:none;transform:translateY(-2px);box-shadow:0 4px 14px rgba(16,24,40,.1)}.calc-link strong{display:block;color:var(--text);font-size:16px;margin-bottom:4px}.calc-link span{color:var(--muted);font-size:14px}label{display:block;font-size:14px;font-weight:600;margin-bottom:6px;color:var(--text)}input[type=date],input[type=number],input[type=text],select{width:100%;padding:10px 12px;border:1px solid var(--border);border-radius:8px;font-size:15px;background:#fff;color:var(--text)}input:focus,select:focus{outline:none;border-color:var(--brand);box-shadow:0 0 0 3px rgba(37,99,235,.12)}.field{margin-bottom:16px}.row{display:grid;grid-template-columns:1fr 1fr;grid-gap:16px;gap:16px}@media (max-width:560px){.row{grid-template-columns:1fr}}.btn{background:var(--brand);color:#fff;border:none;border-radius:8px;padding:10px 16px;font-size:15px;font-weight:600;cursor:pointer}.btn:hover{background:var(--brand-dark)}.btn.secondary{background:#eef2f7;color:var(--text)}.result{background:#f0f6ff;border:1px solid #d3e2ff;border-radius:10px;padding:18px;margin-top:18px}.result-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(140px,1fr));grid-gap:12px;gap:12px}.metric{background:#fff;border:1px solid var(--border);border-radius:8px;padding:12px}.metric .k{font-size:13px;color:var(--muted)}.metric .v{font-size:22px;font-weight:700;color:var(--text)}.metric .v.big{color:var(--accent)}table{width:100%;border-collapse:collapse;font-size:14px;margin-top:12px}td,th{text-align:right;padding:8px 10px;border-bottom:1px solid var(--border)}td:first-child,th:first-child{text-align:left}thead th{color:var(--muted);font-weight:600;border-bottom:2px solid var(--border)}.scroll{max-height:360px;overflow:auto;border:1px solid var(--border)}.formula,.scroll{border-radius:8px}.formula{background:#1a1d24;color:#e8eaf0;padding:12px 16px;font-family:SFMono-Regular,Menlo,monospace;font-size:14px;overflow-x:auto}.article p{margin:12px 0}.faq details{border:1px solid var(--border);border-radius:8px;padding:4px 16px;margin-bottom:10px;background:var(--card)}.faq summary{cursor:pointer;font-weight:600;padding:10px 0}.faq p{color:var(--muted);margin-top:0}.disclaimer{font-size:13px;color:var(--muted);background:#fff8e6;border:1px solid #ffe8a3;border-radius:8px;padding:12px 14px;margin-top:20px}.ad-slot{margin:24px 0;min-height:90px;display:block}.breadcrumb{font-size:13px;margin-top:16px}.breadcrumb,.breadcrumb a{color:var(--muted)}.related-list{display:flex;flex-wrap:wrap;gap:10px;margin-top:12px}.related-list a{background:#eff4ff;border-radius:999px;padding:6px 14px;font-size:14px}.state-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(150px,1fr));grid-gap:8px;gap:8px;margin-top:12px}.state-grid a{font-size:14px;padding:6px 4px}.tabs{display:flex;gap:8px;margin-bottom:16px;flex-wrap:wrap}.tab{padding:8px 14px;border:1px solid var(--border);border-radius:999px;background:#fff;cursor:pointer;font-size:14px;font-weight:500}.tab.active{background:var(--brand);color:#fff;border-color:var(--brand)}.muted{color:var(--muted)}.small{font-size:13px}