:root{--bg: #f7f8f6;--surface: #ffffff;--ink: #16201d;--muted: #5b6763;--line: #e2e6e3;--brand: #0f766e;--brand-ink: #ffffff;--brand-soft: #e6f3f1;--accent: #b45309;--c-fed: #2563eb;--c-fica: #7c3aed;--c-state: #db2777;--c-local: #ea580c;--c-pretax: #64748b;--c-net: #0f766e;--radius: 14px;--shadow: 0 1px 2px rgb(0 0 0 / .04), 0 4px 16px rgb(0 0 0 / .04);color-scheme:light}@media(prefers-color-scheme:dark){:root{--bg: #0e1412;--surface: #151d1a;--ink: #e7ecea;--muted: #9aa7a2;--line: #26312d;--brand: #2dd4bf;--brand-ink: #062521;--brand-soft: #12302b;--accent: #f59e0b;--c-fed: #60a5fa;--c-fica: #a78bfa;--c-state: #f472b6;--c-local: #fb923c;--c-pretax: #94a3b8;--c-net: #2dd4bf;color-scheme:dark}}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{margin:0;background:var(--bg);color:var(--ink);font:16px/1.6 system-ui,-apple-system,Segoe UI,Roboto,Helvetica Neue,Arial,sans-serif}a{color:var(--brand);text-underline-offset:2px}h1,h2,h3{line-height:1.2;letter-spacing:-.01em}h1{font-size:clamp(1.7rem,4vw,2.4rem);margin:.4em 0 .3em}h2{font-size:1.45rem;margin:2em 0 .6em}h3{font-size:1.1rem;margin:1.4em 0 .4em}.wrap{max-width:1080px;margin:0 auto;padding:0 16px}.lede{font-size:1.1rem;color:var(--muted);max-width:760px}.site-header{background:var(--surface);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:16px;height:60px}.brand{font-weight:800;font-size:1.15rem;color:var(--ink);text-decoration:none;display:flex;align-items:center;gap:8px}.brand-mark{background:var(--brand);color:var(--brand-ink);border-radius:8px;width:28px;height:28px;display:grid;place-items:center}.brand-dim{color:var(--brand)}.nav{display:flex;gap:18px;overflow-x:auto}.nav a{color:var(--ink);text-decoration:none;font-weight:500;white-space:nowrap;font-size:.95rem}.nav a:hover{color:var(--brand)}@media(max-width:640px){.nav{gap:12px}.nav a{font-size:.85rem}.brand-dim{display:none}}.crumbs{font-size:.85rem;color:var(--muted);margin-top:16px;display:flex;flex-wrap:wrap;gap:6px}.crumbs a{color:var(--muted)}.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);padding:20px}.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:20px}.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}@media(max-width:820px){.grid-2,.grid-3{grid-template-columns:1fr}}.stat{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:16px}.stat .k{font-size:.8rem;color:var(--muted);text-transform:uppercase;letter-spacing:.04em}.stat .v{font-size:1.6rem;font-weight:800;font-variant-numeric:tabular-nums}.stat .s{font-size:.85rem;color:var(--muted)}table{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums}th,td{text-align:left;padding:9px 10px;border-bottom:1px solid var(--line);font-size:.95rem}th{font-size:.8rem;text-transform:uppercase;letter-spacing:.04em;color:var(--muted);font-weight:600}td.num,th.num{text-align:right}.table-wrap{overflow-x:auto;background:var(--surface);border:1px solid var(--line);border-radius:var(--radius)}.table-wrap table th:first-child,.table-wrap table td:first-child{padding-left:16px}.link-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(200px,1fr));gap:6px 18px;padding:0;list-style:none}.link-grid a{text-decoration:none}.link-grid a:hover{text-decoration:underline}.faq details{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:12px 16px;margin:8px 0}.faq summary{cursor:pointer;font-weight:600}.note{font-size:.85rem;color:var(--muted)}.pill{display:inline-block;background:var(--brand-soft);color:var(--brand);border-radius:999px;padding:2px 10px;font-size:.8rem;font-weight:600}.site-footer{margin-top:64px;border-top:1px solid var(--line);background:var(--surface);padding:28px 0;font-size:.9rem}.footer-grid{display:grid;grid-template-columns:2fr 1fr;gap:16px}.footer-grid .fine{grid-column:1 / -1;color:var(--muted);font-size:.8rem;margin:0}@media(max-width:640px){.footer-grid{grid-template-columns:1fr}}.calc{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,7fr);gap:0;padding:0;overflow:hidden}@media(max-width:820px){.calc{grid-template-columns:1fr}}.calc-in{padding:20px;border-right:1px solid var(--line);display:grid;gap:12px;align-content:start}@media(max-width:820px){.calc-in{border-right:0;border-bottom:1px solid var(--line)}}.calc-out{padding:20px}.field label{display:block;font-size:.82rem;font-weight:600;color:var(--muted);margin-bottom:4px}.field input,.field select{width:100%;font:inherit;color:var(--ink);background:var(--bg);border:1px solid var(--line);border-radius:10px;padding:10px 12px}.field input:focus,.field select:focus{outline:2px solid var(--brand);outline-offset:1px}.row-2{display:grid;grid-template-columns:1fr 1fr;gap:10px}.calc-adv summary{cursor:pointer;font-size:.9rem;color:var(--brand);font-weight:600}.calc-adv[open]{display:grid;gap:12px}.big{font-size:clamp(2rem,6vw,2.8rem);font-weight:800;font-variant-numeric:tabular-nums;color:var(--c-net);line-height:1.1}.periods{display:grid;grid-template-columns:repeat(4,1fr);gap:8px;margin:14px 0}.periods div{background:var(--bg);border-radius:10px;padding:8px 10px}.periods b{display:block;font-variant-numeric:tabular-nums}.periods span{font-size:.75rem;color:var(--muted)}@media(max-width:480px){.periods{grid-template-columns:repeat(2,1fr)}}.bar{display:flex;height:14px;border-radius:999px;overflow:hidden;background:var(--line);margin:12px 0 6px}.bar i{display:block;height:100%}.legend{list-style:none;padding:0;margin:0;font-size:.92rem}.legend li{display:flex;justify-content:space-between;padding:6px 0;border-bottom:1px dashed var(--line);font-variant-numeric:tabular-nums}.legend li:last-child{border-bottom:0;font-weight:700}.dot{display:inline-block;width:10px;height:10px;border-radius:3px;margin-right:8px;vertical-align:middle}.ad-slot{min-height:100px;margin:24px 0}
