/* IncomeCliff design system. Values follow the Home redesign mockup (warm paper, deep green ink, orange cliff accent). */
:root{--bg:#F6F3EC;--surface:#FBF9F4;--card:#FFFFFF;--text:#14201C;--muted:#3F4A45;--faint:#4A5550;--line:#DDD6C8;--accent:#0F5C4D;--accent-hover:#0A4338;--accent-soft:#E3EFEA;--cliff:#C2410C;--warn:#7A4A00;--warn-bg:#FBEFD4;--dark:#14201C;--on-dark:#F6F3EC;--on-accent:#FFFFFF;--ctl:#7C8782}
@media(prefers-color-scheme:dark){:root{--bg:#101815;--surface:#151F1B;--card:#1A2622;--text:#ECE8DD;--muted:#BDC4BC;--faint:#AEB6AE;--line:#2B3A34;--accent:#6FD3B3;--accent-hover:#9BE3CB;--accent-soft:#1B2F29;--cliff:#FF8A57;--warn:#F0C36A;--warn-bg:#352B14;--dark:#0B120F;--on-dark:#ECE8DD;--on-accent:#0B1A15;--ctl:#77857E}}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--text);font:19px/1.6 "Instrument Sans",system-ui,-apple-system,"Segoe UI",sans-serif}
h1,h2,h3,.brand,.serif{font-family:Fraunces,Georgia,serif;font-weight:700;letter-spacing:-.015em}
a{color:var(--accent)}a:hover{color:var(--accent-hover)}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid var(--cliff);outline-offset:3px}
.wrap{max-width:1160px;margin:0 auto;padding:0 24px}
.narrow{max-width:820px}

/* header / footer */
header.site .wrap{display:flex;flex-wrap:wrap;gap:8px 32px;align-items:center;justify-content:space-between;padding-top:20px;padding-bottom:20px}
.brand{display:flex;align-items:center;gap:12px;min-height:44px;font-size:1.6rem;color:var(--text);text-decoration:none}
.brand:hover{color:var(--text)}
.brand svg{flex:none}
nav.main{display:flex;flex-wrap:wrap;gap:0 28px;font-size:1.05rem;font-weight:500}
nav.main a{display:flex;align-items:center;min-height:44px;color:var(--text);text-decoration:none;white-space:nowrap}
nav.main a:hover{text-decoration:underline}
footer.site{border-top:1px solid var(--line);background:var(--surface);margin-top:24px}
footer.site .wrap{display:flex;flex-wrap:wrap;gap:20px 40px;justify-content:space-between;align-items:flex-start;padding-top:40px;padding-bottom:40px}
footer.site .about{max-width:34em;font-size:.95rem;color:var(--faint)}
footer.site .about .serif{display:block;font-size:1.4rem;color:var(--text);margin-bottom:6px}
footer.site .about p{margin:0 0 8px}
footer.site nav{display:flex;flex-wrap:wrap;gap:0 24px;font-size:1rem}
footer.site nav a{display:flex;align-items:center;min-height:44px}

main{padding:32px 0 56px}
h1{font-size:clamp(2rem,4.4vw,3rem);line-height:1.1;margin:0 0 12px;text-wrap:balance}
h2{font-size:clamp(1.5rem,3vw,2rem);line-height:1.15;margin:40px 0 12px;text-wrap:balance}
h3{font-size:1.2rem;margin:20px 0 4px}
p,li{text-wrap:pretty}
.definition{font-size:1.2rem;line-height:1.55;color:var(--muted);margin:0 0 20px;max-width:36em}
main.text>*:not(.cards){max-width:820px}

/* cards */
.card{background:var(--card);border:2px solid var(--line);border-radius:18px;padding:24px;margin:16px 0}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(300px,100%),1fr));gap:24px;margin:16px 0}
.cards a.card{display:flex;flex-direction:column;gap:12px;padding:28px;margin:0;text-decoration:none;color:var(--text);transition:transform .15s ease,border-color .15s ease}
.cards a.card:hover{border-color:var(--accent);transform:translateY(-2px)}
.cards .l{font-size:.8rem;font-weight:600;letter-spacing:.08em;text-transform:uppercase;color:var(--cliff)}
.cards .t{font-family:Fraunces,Georgia,serif;font-weight:700;font-size:1.5rem;line-height:1.15}
.cards .d{color:var(--muted);font-size:1.05rem;flex:1}
.cards .go{display:flex;align-items:center;gap:8px;font-weight:600;color:var(--accent);min-height:44px}

/* forms */
label{display:block;font-weight:600;margin:18px 0 6px}
.help{font-weight:400;color:var(--faint);font-size:.9rem;display:block;margin-top:2px;line-height:1.45}
input,select{width:100%;min-height:52px;font:inherit;font-size:1.05rem;padding:10px 14px;border:2px solid var(--ctl);border-radius:10px;background:var(--card);color:var(--text)}
.money{position:relative}.money input{padding-left:30px}.money:before{content:"$";position:absolute;left:14px;top:12px;color:var(--faint)}
button{font:inherit;font-weight:600;min-height:52px;padding:0 28px;margin:20px 10px 0 0;border:0;border-radius:10px;background:var(--accent);color:var(--on-accent);cursor:pointer}
button:hover{background:var(--accent-hover)}
button.ghost{background:transparent;color:var(--accent);border:2px solid var(--accent);margin-left:0}
button.ghost:hover{background:var(--accent-soft)}
details.adv{margin-top:18px}details.adv summary{cursor:pointer;color:var(--accent);font-weight:600;min-height:44px;display:flex;align-items:center}
.yearbar{display:inline-flex;align-items:center;gap:10px;background:var(--surface);border:1px solid var(--line);color:var(--muted);font-weight:500;font-size:.9rem;padding:6px 14px;border-radius:999px;margin:0 0 16px}
.yearbar:before{content:"";width:8px;height:8px;border-radius:50%;background:var(--cliff)}

/* result */
.result{display:none;border-color:var(--accent);background:var(--accent-soft)}
.result.show{display:block}
.result .verdict{font-family:Fraunces,Georgia,serif;font-weight:700;font-size:1.5rem;line-height:1.3;margin:0 0 12px}
.result .action{margin:12px 0 0}
.modes{display:inline-flex;border:2px solid var(--text);border-radius:10px;overflow:hidden;margin:0}
.modes button{margin:0;border-radius:0;background:var(--card);color:var(--text);font-weight:600;font-size:1rem;min-height:44px;padding:0 20px}
.modes button.on{background:var(--text);color:var(--bg)}
.detail{display:none}.show-detail .detail{display:block}
table{border-collapse:collapse;width:100%;font-size:1rem;margin:12px 0}
th,td{text-align:left;padding:9px 8px;border-bottom:1px solid var(--line)}
td.n,th.n{text-align:right;font-variant-numeric:tabular-nums}
tr.cur{background:var(--accent-soft);font-weight:700}
.note{background:var(--warn-bg);color:var(--warn);border-radius:10px;padding:12px 16px;font-size:.95rem;margin:16px 0}
.src{color:var(--faint);font-size:.9rem;margin-top:16px}
.badge{display:inline-block;font-size:.75rem;font-weight:600;padding:2px 8px;border-radius:99px;background:var(--line);color:var(--muted);margin-left:6px;vertical-align:middle}
.faq h3{font-size:1.15rem;margin:20px 0 4px}
.related{margin-top:32px}
.updated{color:var(--faint);font-size:.95rem}

/* home */
.hero{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(440px,100%),1fr));gap:56px;align-items:center;padding:24px 0 64px}
.hero .copy{display:flex;flex-direction:column;gap:24px}
.hero h1{font-size:clamp(2.5rem,5.4vw,4rem);line-height:1.05;letter-spacing:-.02em;margin:0}
.hero .definition{font-size:1.35rem;margin:0}
.hero-cta{display:flex;flex-wrap:wrap;gap:16px;align-items:center}
a.btn{display:inline-flex;align-items:center;justify-content:center;min-height:56px;padding:0 28px;background:var(--accent);color:var(--on-accent);border-radius:10px;font-weight:600;font-size:1.1rem;text-decoration:none}
a.btn:hover{background:var(--accent-hover);color:var(--on-accent)}
a.link{display:inline-flex;align-items:center;min-height:44px;font-weight:600;color:var(--text)}
figure.chart{margin:0;background:var(--card);border:1px solid var(--line);border-radius:20px;padding:24px 24px 16px;display:flex;flex-direction:column;gap:12px}
figure.chart svg{display:block;height:auto;width:100%}
figure.chart figcaption{font-size:.95rem;color:var(--faint);display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap}
figure.chart figcaption b{color:var(--text)}
.band{background:var(--surface);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.band .inner{max-width:1160px;margin:0 auto;padding:72px 24px;display:flex;flex-direction:column;gap:32px}
.band h2,.steps-wrap h2{margin:0}
.band p.lead{margin:0;font-size:1.25rem;color:var(--muted);max-width:34em}
.steps-wrap{padding:80px 0 72px}
ol.steps{margin:32px 0 0;padding:0;list-style:none;display:grid;grid-template-columns:repeat(auto-fit,minmax(min(240px,100%),1fr));gap:32px}
ol.steps li{display:flex;flex-direction:column;gap:12px;border-top:3px solid var(--text);padding-top:20px}
ol.steps .n{font-family:Fraunces,Georgia,serif;font-weight:700;font-size:2.5rem;line-height:1;color:var(--cliff)}
ol.steps .h{font-weight:600;font-size:1.3rem}
ol.steps .p{color:var(--muted)}
.privacy-band{background:var(--dark);color:var(--on-dark);border-radius:24px;padding:48px;display:grid;grid-template-columns:repeat(auto-fit,minmax(min(320px,100%),1fr));gap:32px;align-items:center;margin-bottom:56px}
.privacy-band .t{display:flex;gap:20px;align-items:flex-start}
.privacy-band h2{margin:0;font-size:clamp(1.7rem,3.4vw,2.4rem);color:var(--on-dark)}
.privacy-band p{margin:0;font-size:1.15rem;color:var(--on-dark);opacity:.9;max-width:30em}
.privacy-band a{color:#fff;font-weight:600}
@media(max-width:600px){.wrap{padding:0 16px}.band .inner{padding:56px 16px}.privacy-band{padding:32px 24px}.hero{gap:32px;padding-bottom:48px}}

/* calculator pages */
.crumbs{font-size:1rem;color:var(--faint);display:flex;gap:8px;flex-wrap:wrap}
.crumbs a{color:var(--accent);display:inline-flex;align-items:center;min-height:44px}.crumbs{align-items:center;gap:0 8px}
.calc-head{display:flex;flex-direction:column;gap:20px;max-width:46em;margin-bottom:48px}
.calc-head h1{font-size:clamp(2.1rem,4.6vw,3.4rem);line-height:1.08;letter-spacing:-.02em;margin:0}
.calc-head .yearbar{align-self:flex-start;margin:0}
.calc-head .intro{font-size:1.3rem;color:var(--muted);margin:0}
.calc-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(460px,100%),1fr));gap:32px;align-items:start}
.formcard{background:var(--card);border:1px solid var(--line);border-radius:20px;padding:32px;display:flex;flex-direction:column;gap:28px}
.formcard .head{display:flex;justify-content:space-between;align-items:center;gap:16px;flex-wrap:wrap}
.formcard h2{margin:0;font-size:1.6rem}
.field{display:flex;flex-direction:column;gap:8px}
.field label{margin:0;font-size:1.1rem}
.field .help{margin:0}
fieldset.field{border:0;margin:0;padding:0;min-width:0}
fieldset.field legend{padding:0;margin-bottom:8px;font-weight:600;font-size:1.1rem}
.opts{display:flex;gap:12px;flex-wrap:wrap}
.opt{display:flex;align-items:center;gap:10px;min-height:48px;padding:0 16px;margin:0;border:2px solid var(--ctl);border-radius:10px;background:var(--card);cursor:pointer;font-weight:500}
.opt input{width:22px;height:22px;min-height:0;accent-color:var(--accent);margin:0;padding:0}
.opt:has(input:checked){background:var(--accent-soft);border-color:var(--accent)}
.sub{display:flex;flex-direction:column;gap:16px;padding:20px;background:var(--surface);border:1px solid var(--line);border-radius:14px}
.check{display:flex;align-items:center;gap:12px;min-height:44px;font-weight:600;cursor:pointer;margin:0}
.check input{width:24px;height:24px;min-height:0;accent-color:var(--accent);margin:0;padding:0}
.actions{display:flex;gap:16px;flex-wrap:wrap;align-items:center}
.actions button{margin:0;min-height:56px;font-size:1.1rem}
.actions button.ghost{color:var(--text);border-color:var(--text)}
.actions button.ghost:hover{background:var(--line)}
.side{display:flex;flex-direction:column;gap:24px}
.res{background:var(--dark);color:var(--on-dark);border-radius:20px;padding:32px;display:flex;flex-direction:column;gap:24px}
.res .k{margin:0;font-size:.85rem;font-weight:600;letter-spacing:.1em;text-transform:uppercase;color:var(--on-dark);opacity:.8;font-family:"Instrument Sans",system-ui,sans-serif}
.res .verdict{font-family:Fraunces,Georgia,serif;font-weight:700;font-size:clamp(1.6rem,3vw,2.1rem);line-height:1.25;margin:0;text-wrap:balance}
.res .action{margin:0;font-size:1.1rem;opacity:.92}
.res svg{display:block;height:auto;width:100%}
.res .lab{display:grid;gap:4px;font-size:.85rem;text-align:center;opacity:.9;margin-top:-10px}
.res .lab .on{color:#fff;font-weight:600;opacity:1}.res .lab b{font-weight:inherit}.res .lab .sm{display:none}.res .lab.c6{font-size:.8rem;gap:2px}@media(max-width:520px){.res .lab.c6 .lg{display:none}.res .lab.c6 .sm{display:inline}.res .lab.c6{font-size:.95rem}}.res .lab span{overflow-wrap:anywhere}
.res .legend{display:flex;gap:16px;flex-wrap:wrap;font-size:.95rem;border-top:1px solid rgba(255,255,255,.2);padding-top:16px}
.res .legend i{display:inline-block;width:14px;height:14px;border-radius:2px;margin-right:8px;vertical-align:-2px}
.res .small{margin:0;font-size:.95rem;opacity:.85}
.res table{color:var(--on-dark)}.res th,.res td{border-bottom-color:rgba(255,255,255,.2)}.res tr.cur{background:rgba(255,255,255,.12)}
.res .detail{border-top:1px solid rgba(255,255,255,.2);padding-top:12px}
.sidecard{background:var(--card);border:1px solid var(--line);border-radius:20px;padding:28px;display:flex;flex-direction:column;gap:12px}
.sidecard h3{margin:0;font-size:1.4rem}
.sidecard p{margin:0;color:var(--muted);font-size:1.05rem}
.sidecard ul{margin:0;padding-left:1.2em;color:var(--muted);display:flex;flex-direction:column;gap:8px}
.sidecard a.more{font-weight:600;min-height:44px;display:inline-flex;align-items:center}
.twocol{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(460px,100%),1fr));gap:48px;align-items:start;margin-top:64px}
.twocol h2{margin:0 0 16px;font-size:2rem}
.twocol ol{margin:0;padding-left:1.3em;color:var(--muted);display:flex;flex-direction:column;gap:10px}
.faqd{border-bottom:1px solid var(--line)}
.faqd details{border-top:1px solid var(--line)}
.faqd summary{cursor:pointer;min-height:64px;display:flex;align-items:center;justify-content:space-between;gap:16px;font-weight:600;font-size:1.15rem;list-style:none}
.faqd summary::-webkit-details-marker{display:none}
.faqd summary:after{content:"+";font-size:1.5rem;font-weight:400;color:var(--accent)}
.faqd details[open] summary:after{content:"‘2"}
.faqd p{margin:0 0 20px;color:var(--muted)}
.rels{margin-top:64px}
.rels h2{margin:0 0 20px;font-size:1.6rem}
.relgrid{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(240px,100%),1fr));gap:16px}
a.rel{display:flex;align-items:center;min-height:72px;padding:16px 20px;background:var(--card);border:2px solid var(--line);border-radius:14px;color:var(--text);font-weight:600;text-decoration:none}
a.rel:hover{border-color:var(--accent)}
.calc-note{font-size:.95rem;color:var(--faint);margin:16px 0 0}
[hidden]{display:none!important}