/* S1137: shared look for the free tax tools. Tokens and base rules match the other /tools/ pages. */
:root,[data-theme=light]{--bg:#FAF5EC;--paper:#FFFFFF;--off:#ECE7DD;--ink:#1A1F2C;--ink-muted:#4A5568;--ink-faint:#5B6577;--rule:#DDD6C9;--accent:#4F46E5;--accent-deep:#4338CA;--accent-soft:#E0E7FF;--success:#16A34A;--danger:#B91C1C}
[data-theme=dark]{--bg:#08080F;--paper:#11141C;--off:#181C26;--ink:#F0EBE0;--ink-muted:#B5BAC9;--ink-faint:#8792AF;--rule:#232838;--accent:#818CF8;--accent-deep:#6366F1;--accent-soft:#312E81;--success:#4ADE80;--danger:#F87171}
*{box-sizing:border-box;margin:0;padding:0}
html,body{background:var(--bg);color:var(--ink);font-family:'Inter',-apple-system,sans-serif;-webkit-font-smoothing:antialiased;transition:background 320ms,color 320ms}
a{color:var(--accent);text-decoration:none}a:hover{text-decoration:underline}
.nav{position:fixed;top:0;left:0;right:0;padding:18px 36px;display:flex;justify-content:space-between;align-items:center;z-index:50;background:color-mix(in srgb,var(--bg) 70%,transparent);backdrop-filter:blur(20px);border-bottom:1px solid var(--rule)}
.nav-brand{font-family:'Instrument Serif',serif;font-size:22px;color:var(--ink);display:inline-flex;align-items:center;gap:8px}
.nav-brand-mark{width:26px;height:26px;background:var(--ink);color:var(--bg);border-radius:7px;display:grid;place-items:center;font-size:13px}
.nav-brand em{color:var(--accent);font-style:italic;font-weight:500}
.nav-back{margin-right:52px;color:var(--ink-muted);font-size:14px}
.theme-toggle{position:fixed;top:16px;right:24px;z-index:60;background:color-mix(in srgb,var(--paper) 60%,transparent);backdrop-filter:blur(10px);border:1px solid var(--rule);color:var(--ink);width:36px;height:36px;border-radius:999px;cursor:pointer;display:grid;place-items:center}
.wrap{max-width:1160px;margin:0 auto;padding:120px 24px 80px}
.breadcrumb{font-family:'JetBrains Mono',monospace;font-size:11px;letter-spacing:.06em;color:var(--ink-faint);margin-bottom:18px}
.breadcrumb a{color:var(--ink-faint)}
h1{font-family:'Instrument Serif',serif;font-size:clamp(40px,5vw,68px);font-weight:400;letter-spacing:-.025em;line-height:1.04;margin-bottom:16px}
h1 em{color:var(--accent);font-style:italic}
.lede{font-size:18px;color:var(--ink-muted);line-height:1.55;max-width:720px;margin-bottom:32px}

/* the calculator */
.tt-app{background:var(--paper);border:1px solid var(--rule);border-radius:18px;padding:24px;margin-bottom:40px}
.tt-how{font-size:14px;color:var(--ink-muted);line-height:1.55;margin-bottom:16px;max-width:820px}
.tt-bar{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:18px}
.tt-btn{appearance:none;font:inherit;font-size:13.5px;font-weight:500;line-height:1;padding:11px 14px;min-height:40px;border-radius:10px;border:1px solid var(--rule);background:var(--off);color:var(--ink);cursor:pointer}
.tt-btn:hover{border-color:var(--accent)}
.tt-btn-main{background:#6D28D9;border-color:#6D28D9;color:#fff} /* fixed: site-glass makes --accent-deep too light for white text in dark mode */
.tt-btn:focus-visible,.tt-x:focus-visible,.tt-row input:focus-visible,.tt-row select:focus-visible,.tt-scroll:focus-visible{outline:2px solid var(--accent);outline-offset:2px}
.tt-head,.tt-row{display:grid;grid-template-columns:138px minmax(120px,1.4fr) minmax(120px,1.2fr) minmax(70px,.75fr) minmax(90px,1fr) minmax(58px,.6fr) 74px minmax(74px,.75fr) minmax(90px,.9fr) 30px;gap:6px;align-items:center}
.tt-head{font-family:'JetBrains Mono',monospace;font-size:10.5px;letter-spacing:.06em;text-transform:uppercase;color:var(--ink-faint);padding:0 0 6px}
.tt-row{padding:6px 0;border-top:1px solid var(--rule)}
.tt-cell{display:block;min-width:0}
.tt-cell-l{display:none;font-family:'JetBrains Mono',monospace;font-size:10.5px;letter-spacing:.06em;text-transform:uppercase;color:var(--ink-faint);margin-bottom:4px}
.tt-row input,.tt-row select{width:100%;min-width:0;padding:9px 8px;background:var(--off);border:1px solid var(--rule);color:var(--ink);border-radius:8px;font:inherit;font-size:13.5px}
.tt-row input::placeholder{color:var(--ink-faint);opacity:1;font-size:12px}
.tt-row input:disabled,.tt-row select:disabled{opacity:.45;background:transparent}
.tt-cad{display:block;font-family:'JetBrains Mono',monospace;font-size:12.5px;text-align:right;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}
.tt-x{appearance:none;width:30px;height:36px;border:0;background:none;color:var(--ink-faint);font-size:20px;line-height:1;cursor:pointer;border-radius:8px}
.tt-x:hover{color:var(--danger)}
.tt-note{grid-column:1/-1;font-size:12.5px;line-height:1.4;color:var(--ink-muted)}
.tt-note:empty{display:none}
.tt-note-bad{color:var(--danger)}
.tt-status{font-size:12.5px;color:var(--ink-faint);margin:10px 0 0;min-height:18px}
.tt-load{color:var(--ink-muted);font-size:13.5px;margin-top:6px;min-height:0}
.tt-load:empty{display:none}
.tt-results{margin-top:18px;display:flex;flex-direction:column;gap:12px}
.tt-results h3{font-family:'Instrument Serif',serif;font-size:24px;font-weight:400;margin-top:10px}
.tt-empty{font-size:14px;color:var(--ink-muted);padding:18px;background:var(--off);border-radius:12px}
.tt-warn{font-size:13.5px;line-height:1.5;padding:12px 14px;border-radius:10px;border:1px solid var(--danger);color:var(--ink)}
.tt-sub{font-size:13px;line-height:1.5;color:var(--ink-muted);margin-top:8px}
.tt-year{font-size:14px;color:var(--ink-muted);display:flex;align-items:center;gap:10px}
.tt-year select{padding:9px 10px;background:var(--off);border:1px solid var(--rule);color:var(--ink);border-radius:8px;font:inherit}
.tt-lines{margin-top:14px}
.tt-scroll{overflow-x:auto;border:1px solid var(--rule);border-radius:12px}
.tt-table{width:100%;border-collapse:collapse;font-size:13px}
.tt-table th{font-family:'JetBrains Mono',monospace;font-size:10.5px;font-weight:500;letter-spacing:.05em;text-transform:uppercase;color:var(--ink-faint);text-align:left;padding:10px 12px;white-space:nowrap;background:var(--off)}
.tt-table td{padding:9px 12px;border-top:1px solid var(--rule);text-align:left;white-space:nowrap;font-family:'JetBrains Mono',monospace;font-size:12.5px}
.tt-table .n{text-align:right}
.tt-table td input[type=checkbox]{width:18px;height:18px;accent-color:var(--accent-deep);vertical-align:middle}

/* shared with the other tools */
.calc{background:var(--paper);border:1px solid var(--rule);border-radius:18px;padding:32px;display:grid;grid-template-columns:1fr 1fr;gap:32px;margin-bottom:40px}
.field{display:flex;flex-direction:column;gap:6px;margin-bottom:18px}
.field span{font-family:'JetBrains Mono',monospace;font-size:11px;letter-spacing:.08em;text-transform:uppercase;color:var(--ink-faint)}
.field input,.field select{padding:12px 14px;background:var(--off);border:1px solid var(--rule);color:var(--ink);border-radius:10px;font-size:15px;font-family:inherit;outline:none;width:100%}
.field input:focus,.field select:focus{border-color:var(--accent);box-shadow:0 0 0 4px color-mix(in srgb,var(--accent) 18%,transparent)}
.calc-output{background:var(--off);border-radius:14px;padding:24px}
.output-eyebrow{font-family:'JetBrains Mono',monospace;font-size:10px;letter-spacing:.14em;text-transform:uppercase;color:var(--ink-faint);margin-bottom:12px}
.output-amount{font-family:'Instrument Serif',serif;font-size:clamp(38px,5vw,60px);font-weight:400;line-height:1;letter-spacing:-.025em;color:var(--accent);overflow-wrap:anywhere}
.output-row{display:flex;justify-content:space-between;gap:16px;padding:10px 0;font-size:13px;border-top:1px solid var(--rule);font-family:'JetBrains Mono',monospace}
.output-row:first-of-type{border-top:none}
.output-key{color:var(--ink-muted)}.output-val{color:var(--ink);font-weight:600;text-align:right}
.legal{margin-top:40px;padding:20px;background:var(--off);border-left:3px solid var(--accent);border-radius:8px;font-size:13px;color:var(--ink-muted);line-height:1.55}
.legal strong{color:var(--ink)}

/* the guide */
.guide{max-width:780px;font-size:16px;line-height:1.65;color:var(--ink-muted)}
.guide h2{font-family:'Instrument Serif',serif;font-size:clamp(26px,3vw,36px);font-weight:400;letter-spacing:-.015em;line-height:1.15;color:var(--ink);margin:40px 0 12px;scroll-margin-top:90px}
.guide h3{font-size:16px;font-weight:600;color:var(--ink);margin:22px 0 8px}
.guide p{margin-bottom:14px}
.guide ul{margin:0 0 14px 20px}
.guide li{margin-bottom:6px}
.guide strong{color:var(--ink)}
.guide .tt-scroll{margin-bottom:16px}
.guide .tt-table td{white-space:normal;font-family:inherit;font-size:14px;text-align:left}
.guide .tt-table th{text-align:left}
.guide-meta{font-size:13px;color:var(--ink-faint);margin-top:6px}
.tt-more{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 14px}

@media(max-width:1020px){
  .tt-head{display:none}
  .tt-row{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;padding:14px 0;position:relative}
  .tt-cell-l{display:block}
  .tt-cell-cad{align-self:end}
  .tt-cad{text-align:left;font-size:14px;padding:9px 0}
  .tt-x{position:absolute;top:6px;right:-6px;width:40px;height:40px}
  .tt-row>.tt-cell:nth-child(1){grid-column:1/-1;padding-right:44px}
}
@media(max-width:760px){
  .calc{grid-template-columns:1fr;padding:20px;gap:20px}
  .tt-app{padding:16px}
  .wrap{padding:100px 16px 64px}
  .nav{padding:14px 16px}
  .nav-back{margin-right:44px}
  .theme-toggle{top:15px;right:18px}
}
/* S736: inputs below 16px make iOS Safari zoom the viewport on focus. */
@media(max-width:600px){
  body .tt-row input,body .tt-row select,body .tt-year select,body .field input,body .field select{font-size:16px}
  .output-row{flex-direction:column;gap:2px}
  .output-val{text-align:left}
  .tt-table th,.tt-table td{padding:8px}
}