@font-face{font-family:Geist Mono;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/5ce348bf30bf5439-s.0zgw-jeven.3w.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Geist Mono;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/4fa387ec64143e14-s.0wkzw~je483f-.woff2)format("woff2");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:Geist Mono;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/6306c77e7c8268e4-s.0rhz0arwfsn~5.woff2)format("woff2");unicode-range:U+2000-2001,U+2004-2008,U+200A,U+23B8-23BD,U+2500-259F}@font-face{font-family:Geist Mono;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/7d817b4c03b0c5f1-s.0l76wvqk9d84w.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Geist Mono;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/bbc41e54d2fcbd21-s.0k4k9394f2q-k.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Geist Mono;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/797e433ab948586e-s.p.08e28id.o-okb.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Geist Mono Fallback;src:local(Arial);ascent-override:74.67%;descent-override:21.92%;line-gap-override:0.0%;size-adjust:134.59%}.geist_mono_8d43a2aa-module__8Li5zG__className{font-family:Geist Mono,Geist Mono Fallback;font-style:normal}.geist_mono_8d43a2aa-module__8Li5zG__variable{--font-geist-mono:"Geist Mono", "Geist Mono Fallback"}
@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-rotate-x:initial;--tw-rotate-y:initial;--tw-rotate-z:initial;--tw-skew-x:initial;--tw-skew-y:initial;--tw-blur:initial;--tw-brightness:initial;--tw-contrast:initial;--tw-grayscale:initial;--tw-hue-rotate:initial;--tw-invert:initial;--tw-opacity:initial;--tw-saturate:initial;--tw-sepia:initial;--tw-drop-shadow:initial;--tw-drop-shadow-color:initial;--tw-drop-shadow-alpha:100%;--tw-drop-shadow-size:initial}}}@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.collapse{visibility:collapse}.visible{visibility:visible}.absolute{position:absolute}.relative{position:relative}.static{position:static}.start{inset-inline-start:var(--spacing)}.end{inset-inline-end:var(--spacing)}.isolate{isolation:isolate}.container{width:100%}@media (min-width:40rem){.container{max-width:40rem}}@media (min-width:48rem){.container{max-width:48rem}}@media (min-width:64rem){.container{max-width:64rem}}@media (min-width:80rem){.container{max-width:80rem}}@media (min-width:96rem){.container{max-width:96rem}}.contents{display:contents}.flex{display:flex}.hidden{display:none}.inline{display:inline}.table{display:table}.transform{transform:var(--tw-rotate-x,) var(--tw-rotate-y,) var(--tw-rotate-z,) var(--tw-skew-x,) var(--tw-skew-y,)}.resize{resize:both}.italic{font-style:italic}.blur{--tw-blur:blur(8px);filter:var(--tw-blur,) var(--tw-brightness,) var(--tw-contrast,) var(--tw-grayscale,) var(--tw-hue-rotate,) var(--tw-invert,) var(--tw-saturate,) var(--tw-sepia,) var(--tw-drop-shadow,)}}:root{--ink:#142b24;--muted:#6b7872;--paper:#f4f0e7;--paper-strong:#fffdf8;--green:#0b342b;--green-2:#267158;--green-soft:#e3ece5;--coral:#c7874e;--gold-soft:#f1e5d5;--line:#142b241f;--surface-shadow:0 18px 50px #192d2614}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:radial-gradient(circle at 8% -4%, #c7874e21, transparent 28rem), radial-gradient(circle at 92% 8%, #2671581a, transparent 34rem), linear-gradient(180deg, #f8f5ee 0%, var(--paper) 52%, #f7f4ed 100%);color:var(--ink);font-variant-numeric:tabular-nums;margin:0;font-family:Pretendard Variable,Pretendard,-apple-system,BlinkMacSystemFont,Apple SD Gothic Neo,sans-serif}button,input{font:inherit}button,a{-webkit-tap-highlight-color:transparent}button:focus-visible,input:focus-visible,a:focus-visible{outline-offset:3px;outline:3px solid #c7874e57}a{color:inherit}main{min-height:100vh}.site-header{-webkit-backdrop-filter:blur(18px);background:#fffdf8c2;border:1px solid #142b241a;border-radius:18px;align-items:center;gap:28px;width:min(1480px,100% - 64px);min-height:74px;margin:18px auto 0;padding:0 20px;display:flex;box-shadow:0 14px 40px #172b2412,inset 0 1px #fffc}.brand{letter-spacing:-.04em;align-items:center;gap:11px;font-size:17px;font-weight:750;text-decoration:none;display:inline-flex}.brand-mark{color:#f6e9d7;background:linear-gradient(145deg,#1b5546,#082d26);border:1px solid #e6c7a15c;border-radius:12px 12px 12px 4px;place-items:center;width:36px;height:36px;font-family:Georgia,serif;font-size:20px;font-style:italic;display:grid;box-shadow:0 8px 18px #0b342b38,inset 0 1px #ffffff29}.header-note{color:#496158;background:#e3ece5b8;border:1px solid #26715824;border-radius:999px;align-items:center;gap:8px;margin-left:auto;padding:8px 12px;font-size:12px;font-weight:650;display:flex}.site-nav{align-items:center;gap:4px;display:flex}.site-nav a{color:#5b6963;white-space:nowrap;border-radius:9px;padding:9px 11px;font-size:12px;font-weight:650;text-decoration:none}.site-nav a:hover,.site-nav a[aria-current=page]{background:var(--green);color:#fffaf0;box-shadow:0 7px 16px #0b342b29}.live-dot{background:var(--green-2);border-radius:50%;width:7px;height:7px;box-shadow:0 0 0 4px #2671581f}.hero{grid-template-columns:minmax(0,1.35fr) minmax(300px,.65fr);align-items:end;gap:64px;width:min(1480px,100% - 64px);margin:0 auto;padding:88px 8px 58px;display:grid}.eyebrow{color:#a66d3d;font-family:var(--font-geist-mono), monospace;letter-spacing:.14em;margin:0 0 18px;font-size:11px;font-weight:700}.hero h1{letter-spacing:-.065em;color:#102e26;text-wrap:balance;text-shadow:0 1px #fffc;max-width:800px;margin:0;font-size:clamp(48px,5.3vw,82px);font-weight:780;line-height:1.02}.hero-copy{color:#566760;word-break:keep-all;border-left:2px solid #c7874e9e;max-width:490px;margin:0 0 8px;padding:2px 0 2px 24px;font-size:16px;font-weight:520;line-height:1.75}.workspace-shell{width:min(1480px,100% - 64px);margin:0 auto;position:relative}.workspace{background:#fffdf9;border:1px solid #142b241a;border-radius:32px;grid-template-columns:minmax(0,1.08fr) minmax(430px,.92fr);width:100%;display:grid;overflow:clip;box-shadow:0 38px 100px #142b2421,0 10px 30px #142b240f,inset 0 1px #ffffffe6}.adfit-rail{align-content:start;justify-items:center;gap:8px;width:160px;min-height:620px;margin:30px auto 0;display:grid}.adfit-rail>span{color:#89938e;letter-spacing:.08em;font-size:9px}@media (min-width:1850px){.adfit-rail{margin:0;position:absolute;top:0;left:calc(100% + 24px)}}.input-panel{background:linear-gradient(135deg, #ffffffb8, transparent 42%), var(--paper-strong);padding:52px 54px 58px}.result-panel{color:#f9f4e9;background:radial-gradient(circle at 82% 6%,#c7874e33,#0000 21rem),linear-gradient(#ffffff06 1px,#0000 1px) 0 0/32px 32px,linear-gradient(90deg,#ffffff06 1px,#0000 1px) 0 0/32px 32px,linear-gradient(155deg,#123f34 0%,#082d26 56%,#06231e 100%);padding:52px 50px 54px;position:relative;overflow:hidden}.result-panel:after{content:"";pointer-events:none;border:1px solid #e6c7a11c;border-radius:50%;width:420px;height:420px;position:absolute;top:-160px;right:-120px;box-shadow:0 0 0 44px #ffffff06,0 0 0 88px #ffffff05}.section-heading{align-items:flex-start;gap:17px;margin-bottom:26px;display:flex}.section-heading>span{background:var(--gold-soft);color:#976239;width:38px;height:30px;font-family:var(--font-geist-mono), monospace;border:1px solid #a66d3d2e;border-radius:999px;place-items:center;font-size:10px;display:grid}.section-heading h2{letter-spacing:-.045em;margin:-2px 0 5px;font-size:20px}.section-heading p{color:var(--muted);margin:0;font-size:13px}.year-picker{background:#f3efe7;border:1px solid #142b2417;border-radius:16px;justify-content:space-between;align-items:center;gap:20px;margin-bottom:16px;padding:10px 11px 10px 16px;display:flex;box-shadow:inset 0 1px 2px #142b2409}.year-picker>span{font-size:13px;font-weight:650}.year-picker div{background:#fffc;border-radius:12px;gap:4px;padding:4px;display:flex}.year-picker button{color:#68756f;cursor:pointer;background:0 0;border:0;border-radius:8px;min-width:58px;padding:8px 9px;font-size:12px;font-weight:650}.year-picker button.is-selected{background:var(--green);color:#fffaf0;box-shadow:0 6px 14px #0b342b2e}.toggle-row{justify-content:space-between;align-items:center;gap:18px;min-height:59px;margin-bottom:20px;padding:0 2px;display:flex}.toggle-row>span{gap:5px;display:grid}.toggle-row strong{font-size:13px}.toggle-row small{color:var(--muted);font-size:11px}.toggle{cursor:pointer;background:#d8ddd9;border:1px solid #142b2414;border-radius:999px;flex:none;width:45px;height:25px;padding:3px;transition:background .18s}.toggle span{background:#fff;border-radius:50%;width:19px;height:19px;transition:transform .18s;display:block;box-shadow:0 3px 9px #142b2433,inset 0 1px #ffffffe6}.toggle.is-on{background:linear-gradient(135deg,#2e8063,#1c604a);box-shadow:inset 0 1px 2px #0000001f}.toggle.is-on span{transform:translate(20px)}.field-grid{gap:16px;display:grid}.company-grid,.personal-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.field{align-content:start;gap:8px;min-width:0;display:grid}.field-label{color:#344b42;font-size:12px;font-weight:690}.company-grid .field-label,.personal-grid .field-label{word-break:keep-all;align-items:flex-end;min-height:40px;line-height:1.35;display:flex}.field small{color:#89938e;font-size:10px}.money-input-wrap{background:#ffffffeb;border:1px solid #142b241c;border-radius:14px;align-items:center;gap:10px;height:56px;padding:0 14px;transition:border .16s,box-shadow .16s,transform .16s;display:flex;box-shadow:0 8px 20px #142b240b,inset 0 1px #ffffffe6}.money-input-wrap:focus-within{border-color:#267158ad;transform:translateY(-1px);box-shadow:0 0 0 4px #26715817,0 12px 24px #142b2412}.money-input-wrap input{width:100%;min-width:0;color:var(--ink);text-align:right;background:0 0;border:0;outline:0;font-size:16px;font-weight:680}.money-input-wrap input[type=number]::-webkit-inner-spin-button{appearance:none}.money-input-wrap>span{color:#77827d;flex:none;font-size:11px}.qualification{background:linear-gradient(135deg,#c7874e1a,#ffffff61);border:1px solid #c7874e3d;border-radius:20px;margin-top:22px;padding:20px;box-shadow:0 12px 28px #4f36200b}.qualification.is-qualified{background:linear-gradient(135deg,#2671581c,#ffffff6b);border-color:#26715838}.qualification-top{align-items:center;gap:12px;display:flex}.qualification-icon{color:#fff;background:linear-gradient(145deg,#d29a65,#ae6d37);border-radius:50%;place-items:center;width:34px;height:34px;font-weight:800;display:grid}.is-qualified .qualification-icon{background:linear-gradient(145deg,#348568,#1f674f)}.qualification-top>div{gap:2px;display:grid}.qualification-top small{color:var(--muted);font-size:10px}.qualification-top strong{font-size:14px}.qualification-top a{color:var(--green-2);text-underline-offset:3px;margin-left:auto;font-size:11px;font-weight:700}.qualification ul{gap:8px;margin:16px 0 0 46px;padding:0;list-style:none;display:grid}.qualification li{color:#8c827d;gap:8px;font-size:11px;display:flex}.qualification li span{width:14px;font-weight:800}.qualification li.is-pass{color:var(--green-2)}.divider{background:linear-gradient(90deg,#0000,#142b2429,#0000);height:1px;margin:36px 0}.gross-up-box{background:radial-gradient(circle at 100% 0,#c7874e14,#0000 16rem),linear-gradient(145deg,#eef3ee,#e8eee9);border:1px solid #26715824;border-radius:22px;margin-top:28px;padding:22px;box-shadow:0 16px 34px #142b240f,inset 0 1px #ffffffb8}.gross-up-title{border-bottom:1px solid #123d321a;align-items:center;gap:12px;padding-bottom:14px;display:flex}.gross-up-title>span{color:#f5e7d3;background:linear-gradient(145deg,#1a5143,#0a3028);border:1px solid #e6c7a142;border-radius:11px;place-items:center;width:36px;height:36px;font-family:Georgia,serif;font-size:18px;font-style:italic;display:grid}.gross-up-title div{gap:3px;display:grid}.gross-up-title strong{font-size:13px}.gross-up-title small{color:var(--muted);font-size:10px}.gross-up-guide{background:#fffdf8d1;border:1px solid #142b2417;border-radius:15px;margin-top:14px;padding:15px 16px;box-shadow:inset 0 1px #ffffffd6}.gross-up-guide strong{color:var(--green-2);font-size:15px;line-height:1.5;display:block}.gross-up-guide p,.gross-up-guide small{word-break:keep-all;margin:6px 0 0;line-height:1.65;display:block}.gross-up-guide p{color:var(--ink);font-size:14px}.gross-up-guide small{color:var(--muted);font-size:13px}.gross-up-box .toggle-row{border-bottom:1px solid #123d321a;margin:8px 0 10px}.result-header,.saving-banner,.hero-result,.route-comparison,.breakdown,.action-note,.notice-banner{z-index:1;position:relative}.result-header{justify-content:space-between;align-items:flex-start;gap:18px;display:flex}.result-header p{color:#87b19f;font-family:var(--font-geist-mono), monospace;letter-spacing:.15em;margin:0 0 8px;font-size:10px;font-weight:700}.result-header h2{letter-spacing:-.055em;margin:0;font-size:clamp(22px,2vw,30px);font-weight:740}.result-badge{color:#d3e2da;background:#ffffff0b;border:1px solid #e6c7a138;border-radius:999px;flex:none;padding:7px 10px;font-size:10px}.saving-banner{color:#fff;background:linear-gradient(135deg,#d49a63,#b8743e);border:1px solid #ffecd22e;border-radius:18px;grid-template-columns:1fr auto;align-items:end;margin-top:28px;padding:18px 20px;display:grid;box-shadow:0 18px 36px #03171338,inset 0 1px #ffffff2e}.saving-banner span{font-size:11px;font-weight:700}.saving-banner strong{letter-spacing:-.055em;grid-row:span 2;font-size:clamp(26px,3vw,38px);line-height:1}.saving-banner small{opacity:.78;margin-top:4px;font-size:10px}.saving-banner.is-neutral{background:#786f65}.notice-banner{color:#bed0c8;background:#ffffff0e;border:1px solid #ffffff1f;border-radius:16px;margin-top:28px;padding:15px 17px;font-size:12px;box-shadow:inset 0 1px #ffffff0a}.notice-banner.is-assumption{color:#9fb8ad;background:#ffffff09;border-color:#ffffff17;margin-top:12px;font-size:10px;line-height:1.55}.hero-result{border-bottom:1px solid #ffffff1f;padding:40px 0 34px}.hero-result>span{color:#a7c0b5;font-size:12px}.hero-result>strong{letter-spacing:-.07em;text-shadow:0 8px 24px #00000029;margin:7px 0 17px;font-size:clamp(38px,4vw,56px);line-height:1;display:block}.hero-result>div{color:#9db6ab;gap:20px;font-size:11px;display:flex}.hero-result b{color:#f8f3e8;margin-left:5px}.route-comparison{border-bottom:1px solid #ffffff1f;grid-template-columns:1fr 30px 1fr;align-items:stretch;gap:9px;padding:26px 0;display:grid}.route-comparison article{background:#ffffff0b;border:1px solid #ffffff1c;border-radius:17px;min-width:0;padding:15px;box-shadow:inset 0 1px #ffffff09}.route-comparison article.is-recommended{background:linear-gradient(145deg,#c7874e24,#ffffff0b);border-color:#daa36ce6;box-shadow:inset 0 0 0 1px #c7874e38,0 12px 28px #02141021}.route-title{color:#b9cec5;align-items:center;gap:6px;min-height:21px;font-size:10px;display:flex}.route-title em{color:#fff;background:linear-gradient(135deg,#d49a63,#b8743e);border-radius:5px;padding:3px 5px;font-size:8px;font-style:normal;font-weight:750}.route-comparison article>strong{letter-spacing:-.05em;text-overflow:ellipsis;white-space:nowrap;margin:8px 0;font-size:clamp(17px,1.9vw,24px);display:block;overflow:hidden}.route-comparison article>small{color:#88a398;font-size:9px;line-height:1.4}.vs{color:#6e9182;font-family:var(--font-geist-mono), monospace;text-align:center;align-self:center;font-size:9px}.breakdown{padding-top:26px}.breakdown-title{justify-content:space-between;align-items:center;gap:18px;margin-bottom:12px;display:flex}.breakdown-title h3{margin:0;font-size:14px}.breakdown-title span{color:#7ca08f;font-size:9px}.breakdown dl{margin:0}.breakdown dl>div{border-bottom:1px solid #ffffff13;justify-content:space-between;align-items:center;gap:20px;min-height:38px;display:flex}.breakdown dt{color:#9fb6ac;font-size:10px}.breakdown dd{text-align:right;margin:0;font-size:11px;font-weight:650}.breakdown .accent-row dd{color:#8ed1ad}.breakdown dd.is-due{color:#ff9f88}.breakdown dd.is-refund{color:#8ed1ad}.action-note{color:#f3c3b6;background:#ee6b4d1f;border-radius:12px;align-items:flex-start;gap:12px;margin-top:22px;padding:15px 16px;display:flex}.action-note>span{background:var(--coral);color:#fff;border-radius:50%;place-items:center;width:22px;height:22px;font-size:11px;display:grid}.action-note p{margin:0;font-size:10px;line-height:1.55}.action-note strong{color:#ffe7e0;margin-bottom:2px;display:block}.how-it-works{border-top:1px solid #142b241a;grid-template-columns:.7fr 1.3fr;gap:70px;width:min(1480px,100% - 64px);margin:88px auto 0;padding:44px 0 76px;display:grid}.how-it-works h2{letter-spacing:-.05em;margin:0;font-size:30px;font-weight:760;line-height:1.16}.how-it-works ol{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin:0;padding:0;list-style:none;display:grid}.how-it-works li{min-height:180px;box-shadow:var(--surface-shadow);background:#fffdf8b8;border:1px solid #142b2417;border-radius:20px;padding:24px}.how-it-works li>span{color:var(--coral);margin-bottom:34px;font-family:Georgia,serif;font-size:18px;font-style:italic;display:block}.how-it-works li strong{margin-bottom:9px;font-size:14px;display:block}.how-it-works li p{color:var(--muted);word-break:keep-all;margin:0;font-size:11px;line-height:1.65}.trust-strip{width:min(1480px,100% - 64px);box-shadow:var(--surface-shadow);background:#fffdf8a8;border:1px solid #142b2417;border-radius:24px;grid-template-columns:repeat(3,minmax(0,1fr));margin:0 auto 88px;display:grid;overflow:hidden}.trust-strip article{min-height:154px;padding:26px 28px}.trust-strip article+article{border-left:1px solid var(--line)}.trust-strip span,.resource-grid>a>span,.principle-grid article>span{color:var(--coral);font-family:var(--font-geist-mono), monospace;letter-spacing:.12em;font-size:9px;font-weight:750}.trust-strip strong{margin:20px 0 7px;font-size:14px;display:block}.trust-strip p{color:var(--muted);margin:0;font-size:11px;line-height:1.6}.resource-section{grid-template-columns:minmax(280px,.72fr) minmax(0,1.28fr);align-items:start;gap:64px;width:min(1480px,100% - 64px);margin:0 auto 88px;display:grid}.resource-heading{position:sticky;top:28px}.resource-heading h2,.source-note h2{letter-spacing:-.055em;margin:0;font-size:clamp(28px,3vw,42px);font-weight:760;line-height:1.1}.resource-heading>p:last-child{color:var(--muted);word-break:keep-all;margin:22px 0 0;font-size:14px;line-height:1.78}.resource-grid{gap:14px;display:grid}.resource-grid>a{background:#fffdf8b8;border:1px solid #142b2417;border-radius:22px;padding:28px 30px;text-decoration:none;transition:transform .16s,border-color .16s,background .16s;display:block;box-shadow:0 14px 34px #142b240e}.resource-grid>a:hover{background:#fffdf8f0;border-color:#26715847;transform:translateY(-4px);box-shadow:0 22px 44px #142b241a}.resource-grid h3{letter-spacing:-.045em;margin:14px 0 8px;font-size:20px}.resource-grid p{max-width:650px;color:var(--muted);margin:0;font-size:12px;line-height:1.68}.resource-grid b{color:var(--green-2);margin-top:18px;font-size:11px;display:inline-block}.source-note{color:#f9f4e9;background:radial-gradient(circle at 90% 0,#c7874e2e,#0000 22rem),linear-gradient(145deg,#123f34,#082d26);border:1px solid #e6c7a11f;border-radius:26px;grid-template-columns:.65fr 1fr auto;align-items:center;gap:42px;width:min(1480px,100% - 64px);margin:0 auto 88px;padding:36px 38px;display:grid;box-shadow:0 26px 60px #142b2429}.source-note .eyebrow{color:#8fbaa7}.source-note h2{font-size:25px}.source-note>p{color:#b5cbc1;margin:0;font-size:12px;line-height:1.72}.source-note>div:last-child{gap:10px;display:grid}.source-note a{color:#dce9e2;text-underline-offset:4px;white-space:nowrap;font-size:10px;font-weight:700}.article-hero{border-bottom:1px solid var(--line);width:min(1040px,100% - 64px);margin:0 auto;padding:96px 0 72px}.article-hero h1{letter-spacing:-.065em;max-width:900px;margin:0;font-size:clamp(45px,6vw,74px);font-weight:780;line-height:1.04}.article-hero>p:not(.eyebrow){max-width:790px;color:var(--muted);word-break:keep-all;margin:28px 0 0;font-size:17px;line-height:1.82}.article-hero>span{border:1px solid var(--line);color:#738078;border-radius:999px;margin-top:22px;padding:7px 10px;font-size:10px;display:inline-block}.article-body{width:min(860px,100% - 64px);margin:0 auto;padding:26px 0 120px}.article-body>section{padding:66px 0 6px}.article-body h2{letter-spacing:-.05em;margin:0 0 22px;font-size:clamp(27px,3vw,38px);font-weight:760;line-height:1.2}.article-body h3{letter-spacing:-.035em;margin:35px 0 12px;font-size:18px}.article-body section>p:not(.section-kicker),.article-sources>p{color:#53645c;word-break:keep-all;margin:0 0 20px;font-size:15px;line-height:1.92}.article-body p a{color:var(--green-2);text-underline-offset:4px;font-weight:650}.section-kicker{color:var(--coral);font-family:var(--font-geist-mono), monospace;letter-spacing:.11em;margin:0 0 15px;font-size:10px;font-weight:750}.article-toc{box-shadow:var(--surface-shadow);background:#fffdf8bd;border:1px solid #142b2417;border-radius:20px;grid-template-columns:repeat(2,minmax(0,1fr));gap:11px 24px;margin:0 0 26px;padding:24px 26px;display:grid}.article-toc strong{grid-column:1/-1;margin-bottom:4px;font-size:12px}.article-toc a{color:#65736c;font-size:11px;line-height:1.5;text-decoration:none}.article-toc a:hover{color:var(--green-2);text-underline-offset:4px;text-decoration:underline}.article-callout{border:1px solid #26715821;border-left:4px solid var(--green-2);background:linear-gradient(135deg, var(--green-soft), #fffdf8c2);border-radius:0 18px 18px 0;margin:30px 0 8px;padding:22px 24px;box-shadow:0 12px 30px #142b240d}.article-callout strong{margin-bottom:8px;font-size:14px;display:block}.article-callout p{color:#55675e;margin:0;font-size:12px;line-height:1.72}.formula-box{color:#f7f2e8;background:radial-gradient(circle at 100% 0,#c7874e29,#0000 16rem),linear-gradient(145deg,#123f34,#082d26);border:1px solid #e6c7a11f;border-radius:20px;gap:8px;margin:28px 0;padding:25px 28px;display:grid;box-shadow:0 18px 42px #142b2424}.formula-box span{color:#8db39f;font-family:var(--font-geist-mono), monospace;letter-spacing:.08em;font-size:9px}.formula-box strong{letter-spacing:-.035em;font-size:clamp(16px,2.3vw,23px)}.formula-box small{color:#a9c0b6;margin-top:5px;font-size:10px;line-height:1.5}.formula-multi span:not(:first-child){border-top:1px solid #ffffff1c;margin-top:13px;padding-top:17px}.step-list{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:28px 0;display:grid}.step-list>div,.principle-grid article{background:#fffdf8b8;border:1px solid #142b2417;border-radius:18px;padding:21px;box-shadow:0 12px 28px #142b240d}.step-list span{background:var(--green-soft);width:28px;height:28px;color:var(--green);border-radius:50%;place-items:center;font-size:10px;font-weight:800;display:grid}.step-list p{color:var(--muted);margin:25px 0 0;font-size:11px;line-height:1.65}.data-table-wrap{max-width:100%;box-shadow:var(--surface-shadow);border:1px solid #142b2417;border-radius:19px;margin:28px 0;overflow-x:auto}.data-table-wrap table{border-collapse:collapse;background:#fffdf8c2;width:100%;min-width:660px}.data-table-wrap th,.data-table-wrap td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;padding:16px 17px;font-size:11px;line-height:1.55}.data-table-wrap th{color:var(--green);background:#2f7d5b14;font-weight:750}.data-table-wrap td{color:#59675f}.data-table-wrap tr:last-child td{border-bottom:0}.check-list{gap:10px;margin:25px 0;padding:0;list-style:none;display:grid}.check-list li{color:#59675f;background:#fffdf8b3;border:1px solid #142b2417;border-radius:15px;padding:14px 17px 14px 42px;font-size:12px;line-height:1.58;position:relative;box-shadow:0 8px 20px #142b240a}.check-list li:before{content:"✓";color:var(--green-2);font-weight:800;position:absolute;left:17px}.exclusion-list li:before{content:"–";color:var(--coral)}.article-cta{color:#fff;background:linear-gradient(145deg,#174d40,#0a3028);border-radius:13px;align-items:center;min-height:45px;margin-top:12px;padding:0 18px;font-size:12px;font-weight:750;text-decoration:none;display:inline-flex;box-shadow:0 10px 22px #0b342b2e}.article-cta:hover{background:#1a4b3f}.article-sources{box-shadow:var(--surface-shadow);background:#fffdf8ad;border:1px solid #142b2417;border-radius:20px;margin-top:72px;padding:28px 30px!important}.article-sources h2{font-size:20px}.article-sources ul{gap:10px;margin:0;padding-left:19px;display:grid}.article-sources a,.text-link{color:var(--green-2);text-underline-offset:4px;font-size:11px;font-weight:700}.numbered-list{counter-reset:editorial-step;gap:14px;margin:28px 0;padding:0;list-style:none;display:grid}.numbered-list li{counter-increment:editorial-step;background:#fffdf8b8;border:1px solid #142b2417;border-radius:18px;padding:20px 22px 20px 70px;position:relative;box-shadow:0 10px 24px #142b240b}.numbered-list li:before{content:counter(editorial-step, decimal-leading-zero);color:var(--coral);font-family:var(--font-geist-mono), monospace;font-size:11px;font-weight:750;position:absolute;top:21px;left:22px}.numbered-list strong{font-size:14px}.numbered-list p{color:var(--muted);margin:7px 0 0;font-size:12px;line-height:1.68}.principle-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:13px;display:grid}.principle-grid h3{margin:22px 0 8px}.principle-grid p{color:var(--muted);margin:0;font-size:11px;line-height:1.65}.inline-actions{align-items:center;gap:20px;display:flex}.faq-list{display:grid}.article-body .faq-list>section{border-bottom:1px solid var(--line);grid-template-columns:45px 1fr;gap:22px;padding:42px 0;display:grid}.faq-list>section>span{color:var(--coral);font-family:var(--font-geist-mono), monospace;font-size:11px;font-weight:750}.faq-list h2{margin:-7px 0 14px;font-size:23px}.faq-list p{color:#56665e;margin:0;font-size:14px;line-height:1.85}.faq-next-step{color:#fff;background:radial-gradient(circle at 100% 0,#c7874e29,#0000 20rem),linear-gradient(145deg,#123f34,#082d26);border:1px solid #e6c7a11f;border-radius:24px;margin-top:56px;box-shadow:0 24px 54px #142b2426;padding:34px!important}.faq-next-step h2{color:#fff}.article-body .faq-next-step p{color:#b8cdc4}.faq-next-step .article-cta{background:var(--coral)}.site-footer{border-top:1px solid #142b241a;grid-template-columns:1fr auto;gap:54px 80px;width:min(1480px,100% - 64px);margin:0 auto;padding:52px 0 36px;display:grid}.footer-intro{max-width:460px}.footer-intro>p{color:#7c8882;margin:17px 0 0;font-size:11px;line-height:1.7}.footer-nav-wrap{grid-template-columns:repeat(2,minmax(150px,1fr));gap:44px;display:grid}.footer-nav-wrap nav{align-content:start;gap:10px;display:grid}.footer-nav-wrap strong{color:#4e5f57;margin-bottom:3px;font-size:11px}.footer-nav-wrap a{color:#7b8882;font-size:10px;text-decoration:none}.footer-nav-wrap a:hover{color:var(--green-2);text-underline-offset:4px;text-decoration:underline}.footer-bottom{border-top:1px solid var(--line);grid-column:1/-1;justify-content:space-between;align-items:flex-start;gap:32px;padding-top:24px;display:flex}.footer-bottom p{color:#7c8882;max-width:820px;margin:0;font-size:10px;line-height:1.6}.footer-bottom span{color:#89938e;white-space:nowrap;font-size:10px}.header-note,.site-nav a{font-size:15px}.eyebrow,.result-header p,.result-badge,.qualification-top small,.gross-up-title small,.formula-box small,.section-kicker{font-size:14px}.hero-copy{font-size:20px}.section-heading h2{font-size:24px}.section-heading p,.year-picker>span,.toggle-row strong,.field-label,.notice-banner,.hero-result>span{font-size:16px}.year-picker button,.toggle-row small,.field small,.money-input-wrap>span,.qualification-top a,.qualification li,.saving-banner span,.saving-banner small,.hero-result>div,.route-title,.breakdown dt,.action-note p{font-size:15px}.money-input-wrap input{font-size:20px}.qualification-top strong,.gross-up-title strong,.breakdown-title h3,.how-it-works li strong,.trust-strip strong,.article-callout strong,.numbered-list strong{font-size:17px}.breakdown dl>div{min-height:48px}.notice-banner.is-assumption,.route-comparison article>small,.vs,.breakdown-title span,.formula-box span{font-size:12px}.route-title em{font-size:11px}.breakdown dd,.how-it-works li p,.trust-strip p,.resource-grid b,.step-list p,.data-table-wrap th,.data-table-wrap td,.article-sources a,.text-link,.principle-grid p,.faq-list>section>span,.footer-intro>p,.footer-nav-wrap strong{font-size:14px}.resource-grid p,.source-note>p,.article-callout p,.check-list li,.article-cta,.numbered-list p,.faq-list p{font-size:15px}.source-note a,.footer-nav-wrap a,.footer-bottom p,.footer-bottom span{font-size:13px}.article-body section>p:not(.section-kicker),.article-sources>p{font-size:18px}.article-toc strong{font-size:15px}.article-toc a{font-size:14px}.gross-up-guide strong{font-size:17px}.gross-up-guide p{font-size:15px}.gross-up-guide small{font-size:14px}@media (max-width:1100px){.site-header{flex-wrap:wrap;padding:14px 18px 12px}.site-nav{border-top:1px solid var(--line);scrollbar-width:none;order:3;width:100%;padding-top:9px;overflow-x:auto}.site-nav::-webkit-scrollbar{display:none}.hero{grid-template-columns:1fr;gap:24px}.hero-copy{max-width:680px}.workspace{grid-template-columns:1fr}.result-panel{min-height:auto}.how-it-works,.resource-section{grid-template-columns:1fr;gap:30px}.resource-heading{max-width:760px;position:static}.source-note{grid-template-columns:1fr 1.3fr}.source-note>div:last-child{grid-column:1/-1;grid-template-columns:repeat(3,max-content)}}@media (max-width:700px){.site-header,.hero,.workspace-shell,.how-it-works,.trust-strip,.resource-section,.source-note,.article-hero,.article-body,.site-footer{width:min(100% - 28px,1480px)}.site-header{gap:12px;min-height:66px}.site-header .brand{font-size:17px}.header-note{padding:7px 9px;font-size:14px}.site-nav{margin-top:2px}.site-nav a{padding:8px 9px;font-size:14px}.hero{padding:48px 0 34px}.hero h1{font-size:clamp(42px,13vw,62px)}.hero-copy{font-size:18px}.workspace{border-radius:24px}.input-panel,.result-panel{padding:30px 20px 36px}.company-grid,.personal-grid{grid-template-columns:1fr}.year-picker{flex-direction:column;align-items:flex-start}.year-picker div{width:100%}.year-picker button{flex:1;min-width:0}.qualification-top{flex-wrap:wrap;align-items:flex-start}.qualification-top a{width:100%;margin:5px 0 0 46px}.qualification ul{margin-left:0}.result-header{flex-direction:column;align-items:flex-start}.hero-result>strong{font-size:38px}.route-comparison{grid-template-columns:1fr}.vs{height:18px}.how-it-works{margin-top:58px}.how-it-works ol{grid-template-columns:1fr}.how-it-works li{min-height:auto}.how-it-works li>span{margin-bottom:24px}.trust-strip{grid-template-columns:1fr;margin-bottom:62px}.trust-strip article{min-height:auto}.trust-strip article+article{border-top:1px solid var(--line);border-left:0}.resource-section,.source-note{margin-bottom:62px}.resource-grid>a{padding:24px 22px}.source-note{grid-template-columns:1fr;gap:24px;padding:28px 23px}.source-note>div:last-child{grid-column:auto;grid-template-columns:1fr}.article-hero{padding:62px 0 50px}.article-hero h1{font-size:clamp(40px,13vw,58px)}.article-hero>p:not(.eyebrow){font-size:18px}.article-body{padding-bottom:82px}.article-body>section{padding-top:52px}.article-toc{grid-template-columns:1fr;padding:21px}.step-list,.principle-grid{grid-template-columns:1fr}.numbered-list li{padding:20px 18px 20px 58px}.numbered-list li:before{left:18px}.article-body .faq-list>section{grid-template-columns:30px 1fr;gap:13px}.faq-list h2{font-size:20px}.faq-next-step{padding:26px 22px!important}.site-footer{grid-template-columns:1fr;gap:38px}.footer-nav-wrap{gap:26px}.footer-bottom{flex-direction:column;gap:12px}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,:before,:after{transition-duration:.01ms!important}}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}
