/* ============================================================
   NewTaxTools — shared design system
   Typography: Lora (headings) · Source Sans 3 (body) · IBM Plex Mono (numbers)
   Palette: navy #0F2A4A · teal #0F7A5C · warm neutrals
   ============================================================ */

:root{
  --navy:#0F2A4A; --navy-dark:#0A1E36;
  --teal:#0F7A5C; --teal-hover:#0C6249; --teal-press:#0A5A43;
  --bg:#F7F8FA; --surface:#FFFFFF; --surface-alt:#F0F3F7;
  --border:#DDE3EA; --border-strong:#C3CCD6;
  --text:#1A2530; --muted:#5B6B7C; --on-navy:#E8EDF2;
  --success:#1E8E5A; --success-bg:#E7F5EE;
  --warning:#B5750A; --warning-bg:#FDF3E1;
  --info:#2563A6; --info-bg:#EAF2FA;
  --error:#C0392B; --error-bg:#FBEAE8;
  --serif:'Lora',Georgia,'Times New Roman',serif;
  --sans:'Source Sans 3',-apple-system,'Segoe UI',Roboto,Arial,sans-serif;
  --mono:'IBM Plex Mono','Consolas',monospace;
  --shadow-sm:0 1px 2px rgba(15,42,74,.05);
  --shadow-md:0 2px 8px rgba(15,42,74,.06);
  --shadow-cta:0 4px 10px rgba(15,122,92,.25);
}

*{margin:0;padding:0;box-sizing:border-box;}
html{scroll-behavior:smooth;}
body{
  font-family:var(--sans); font-size:16px; line-height:1.6;
  color:var(--text); background:var(--bg);
  -webkit-font-smoothing:antialiased;
}

/* ---------- layout primitives ---------- */
.container{max-width:1160px;margin:0 auto;padding:0 24px;}
.content{max-width:800px;}
@media(max-width:640px){.container{padding:0 16px;}}

/* ---------- utility bar ---------- */
.utilbar{background:var(--navy-dark);color:#9FB3C8;font-size:12px;}
.utilbar .container{display:flex;justify-content:space-between;align-items:center;height:34px;}
.utilbar a{color:#C7D3DE;text-decoration:none;}
.utilbar a:hover{text-decoration:underline;}

/* ---------- sticky header ---------- */
.site-header{
  position:sticky;top:0;z-index:50;background:var(--surface);
  border-bottom:1px solid var(--border);box-shadow:var(--shadow-sm);
}
.site-header .container{display:flex;align-items:center;justify-content:space-between;height:64px;}
.brand{display:flex;align-items:center;gap:9px;text-decoration:none;}
.brand .mark{
  width:32px;height:32px;border-radius:8px;background:var(--navy);
  color:#fff;font-family:var(--serif);font-weight:700;font-size:18px;
  display:flex;align-items:center;justify-content:center;
}
.brand .mark span{color:#3FB489;}
.brand .word{font-family:var(--serif);font-weight:700;font-size:20px;color:var(--navy);letter-spacing:-.01em;}
.brand .word b{color:var(--teal);font-weight:700;}
.nav{display:flex;gap:26px;}
.nav a{color:var(--text);text-decoration:none;font-size:15px;font-weight:500;}
.nav a:hover{color:var(--teal);}
@media(max-width:640px){.nav{gap:16px;}.nav a{font-size:14px;}.brand .word{font-size:17px;}}

/* ---------- hero band ---------- */
.hero{background:var(--navy);color:#fff;padding:52px 0 72px;}
.hero .breadcrumb{font-size:12px;color:#9FB3C8;margin-bottom:14px;}
.hero .breadcrumb a{color:#9FB3C8;text-decoration:none;}
.hero .breadcrumb a:hover{color:#fff;}
.hero h1{font-family:var(--serif);font-weight:700;font-size:34px;line-height:1.2;letter-spacing:-.01em;margin-bottom:12px;max-width:760px;}
.hero .sub{font-size:17px;color:#C7D3DE;max-width:680px;}
.trust-strip{display:flex;flex-wrap:wrap;gap:8px 22px;margin-top:22px;font-size:13px;color:#AFC0D0;}
.trust-strip .ts{display:flex;align-items:center;gap:7px;}
.trust-strip .dot{width:6px;height:6px;border-radius:50%;background:#3FB489;flex:none;}
@media(max-width:640px){.hero{padding:38px 0 60px;}.hero h1{font-size:26px;}.hero .sub{font-size:15px;}}

/* ---------- calculator card (docks onto hero) ---------- */
.calc-wrap{margin-top:-48px;}
.card{
  background:var(--surface);border:1px solid var(--border);border-radius:12px;
  box-shadow:var(--shadow-md);padding:32px;max-width:760px;margin:0 auto;
}
@media(max-width:640px){.card{padding:20px;}}
.card h2.calc-title{font-family:var(--serif);font-size:20px;color:var(--navy);margin-bottom:4px;}
.card .src-pill{
  display:inline-flex;align-items:center;gap:6px;margin-bottom:20px;
  font-size:12px;color:var(--info);background:var(--info-bg);
  border-radius:20px;padding:4px 12px;text-decoration:none;font-weight:600;
}
.card .src-pill:hover{text-decoration:underline;}

/* ---------- form ---------- */
.grid2{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-bottom:16px;}
.field label{display:block;font-size:13px;font-weight:600;color:var(--text);margin-bottom:6px;}
.field .help{font-size:12px;color:var(--muted);margin-top:5px;}
.input-wrap{position:relative;}
.input-wrap .adorn{position:absolute;top:50%;transform:translateY(-50%);color:var(--muted);font-family:var(--mono);font-size:15px;pointer-events:none;}
.input-wrap .adorn.pre{left:14px;} .input-wrap.has-pre input{padding-left:28px;}
.input-wrap .adorn.suf{right:14px;} .input-wrap.has-suf input{padding-right:28px;}
input[type=number],input[type=text],select{
  width:100%;height:48px;padding:12px 14px;border:1.5px solid var(--border);
  border-radius:8px;background:var(--surface);font-family:var(--sans);font-size:16px;color:var(--text);
}
input[type=number]{font-family:var(--mono);text-align:right;}
select{cursor:pointer;appearance:none;
  background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='14' height='14' viewBox='0 0 24 24' fill='none' stroke='%235B6B7C' stroke-width='2.5'%3E%3Cpath d='M6 9l6 6 6-6'/%3E%3C/svg%3E");
  background-repeat:no-repeat;background-position:right 14px center;padding-right:38px;}
input:hover,select:hover{border-color:var(--border-strong);}
input:focus,select:focus{outline:none;border-color:var(--teal);box-shadow:0 0 0 3px rgba(15,122,92,.15);}
@media(max-width:560px){.grid2{grid-template-columns:1fr;}}

.btn{
  width:100%;background:var(--teal);color:#fff;border:none;
  padding:15px 28px;border-radius:8px;font-family:var(--sans);font-size:16px;font-weight:600;
  cursor:pointer;margin-top:6px;transition:.15s;
}
.btn:hover{background:var(--teal-hover);transform:translateY(-1px);box-shadow:var(--shadow-cta);}
.btn:active{background:var(--teal-press);transform:translateY(0);}
.btn:focus-visible{outline:none;box-shadow:0 0 0 3px rgba(15,122,92,.35);}

/* ---------- results ---------- */
.result{display:none;margin-top:24px;border-top:4px solid var(--teal);padding-top:24px;}
.result .rlabel{font-size:14px;font-weight:600;text-transform:uppercase;letter-spacing:.06em;color:var(--muted);}
.result .big{font-family:var(--mono);font-weight:600;font-size:48px;line-height:1.1;letter-spacing:-.02em;color:var(--navy);margin:2px 0 6px;}
@media(max-width:560px){.result .big{font-size:36px;}}
.pill{display:inline-block;background:var(--success-bg);color:var(--success);border-radius:6px;padding:4px 10px;font-size:13px;font-weight:600;}
.rtable{margin-top:20px;border:1px solid var(--border);border-radius:8px;overflow:hidden;}
.rline{display:flex;justify-content:space-between;padding:12px 16px;font-size:15px;}
.rline:nth-child(even){background:var(--surface-alt);}
.rline b{font-family:var(--mono);}
.rline.total{border-top:2px solid var(--navy);font-weight:700;}

/* ---------- callouts (no emoji) ---------- */
.callout{border-left:4px solid;border-radius:0 8px 8px 0;padding:14px 18px;margin:18px 0;font-size:15px;}
.callout .lbl{display:block;font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.05em;margin-bottom:4px;}
.callout.info{border-color:var(--info);background:var(--info-bg);} .callout.info .lbl{color:var(--info);}
.callout.warn{border-color:var(--warning);background:var(--warning-bg);} .callout.warn .lbl{color:var(--warning);}
.callout.ok{border-color:var(--success);background:var(--success-bg);} .callout.ok .lbl{color:var(--success);}

/* ---------- article content ---------- */
article{max-width:800px;margin:44px auto 0;}
article h2{font-family:var(--serif);font-weight:700;font-size:24px;color:var(--navy);margin:36px 0 12px;letter-spacing:-.005em;}
article h3{font-size:18px;font-weight:600;color:var(--text);margin:24px 0 8px;}
article p{margin-bottom:14px;}
article ul{padding-left:22px;margin-bottom:14px;}
article li{margin-bottom:8px;}
article a{color:var(--teal);text-decoration:underline;}
.example{background:var(--surface-alt);border-radius:10px;padding:18px 22px;font-size:15px;margin:12px 0;}
details.method{background:var(--info-bg);border-radius:8px;padding:14px 18px;margin:18px 0;}
details.method summary{font-weight:600;color:var(--info);cursor:pointer;}
details.method p{margin-top:10px;font-size:14px;}
.sources{background:var(--surface);border:1px solid var(--border);border-radius:8px;padding:16px 20px;font-size:13px;margin-top:20px;}
.sources ol{padding-left:20px;} .sources li{margin-bottom:6px;color:var(--muted);}
.disclaimer{background:var(--surface-alt);border-radius:8px;padding:14px 18px;font-size:13px;color:var(--muted);margin:24px auto 0;max-width:800px;}

/* ---------- hub grid ---------- */
.hub-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(280px,1fr));gap:20px;margin:0 auto;}
.hub-card{display:block;background:var(--surface);border:1px solid var(--border);border-radius:12px;padding:24px;text-decoration:none;color:var(--text);box-shadow:var(--shadow-sm);transition:.15s;}
.hub-card:hover{transform:translateY(-2px);box-shadow:var(--shadow-md);border-color:var(--border-strong);}
.hub-card h3{font-family:var(--serif);font-size:18px;color:var(--navy);margin-bottom:6px;}
.hub-card p{font-size:14px;color:var(--muted);}
.hub-card .go{display:inline-block;margin-top:12px;color:var(--teal);font-weight:600;font-size:14px;}

/* ---------- footer ---------- */
.site-footer{background:var(--navy);color:var(--on-navy);margin-top:56px;padding:40px 0 28px;}
.site-footer .cols{display:grid;grid-template-columns:2fr 1fr 1fr;gap:32px;margin-bottom:28px;}
.site-footer h4{font-family:var(--serif);font-size:16px;margin-bottom:10px;}
.site-footer a{display:block;color:#AFC0D0;text-decoration:none;font-size:14px;margin-bottom:7px;}
.site-footer a:hover{color:#fff;}
.site-footer .about{font-size:14px;color:#AFC0D0;line-height:1.6;}
.site-footer .legal{border-top:1px solid rgba(255,255,255,.12);padding-top:18px;font-size:12px;color:#8DA0B3;}
@media(max-width:640px){.site-footer .cols{grid-template-columns:1fr;gap:22px;}}