:root {
      color-scheme: light;
      --page: #f6f8fc;
      --surface: #ffffff;
      --ink: #172033;
      --muted: #637086;
      --subtle: #8691a3;
      --border: #e1e7f0;
      --primary: #2563eb;
      --primary-hover: #1d4ed8;
      --primary-soft: #eff6ff;
      --warning-bg: #fff8df;
      --warning-border: #f6c453;
      --warning-ink: #854d0e;
      --success: #147d54;
      --danger: #b42318;
      --radius: 15px;
      --shadow: 0 8px 24px rgba(20, 36, 68, .055), 0 1px 2px rgba(20, 36, 68, .045);
      --max-width: 1120px;
    }
    *, *::before, *::after { box-sizing: border-box; }
    html { scroll-behavior: smooth; scroll-padding-top: 24px; }
    body {
      margin: 0; background: var(--page); color: var(--ink);
      font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
      font-size: 15px; line-height: 1.55; -webkit-font-smoothing: antialiased;
    }
    a { color: var(--primary); text-underline-offset: 3px; }
    a:hover { color: var(--primary-hover); }
    button, input, select { font: inherit; }
    button, input, select, summary, a { -webkit-tap-highlight-color: transparent; }
    :focus-visible { outline: 3px solid rgba(37, 99, 235, .35); outline-offset: 3px; }
    .site-header { background: var(--surface); border-bottom: 1px solid var(--border); }
    .header-inner { max-width: var(--max-width); margin: 0 auto; min-height: 68px; padding: 12px 24px; display: flex; align-items: center; justify-content: space-between; gap: 24px; }
    .brand { display: inline-flex; align-items: center; gap: 11px; color: var(--ink); text-decoration: none; font-size: 16px; font-weight: 800; letter-spacing: -.035em; white-space: nowrap; }
    .brand-mark { width: 36px; height: 36px; display: grid; place-items: center; border-radius: 12px; background: var(--primary); color: #fff; font-size: 12px; letter-spacing: -.04em; }
    .header-nav { display: flex; align-items: center; gap: 22px; flex-wrap: wrap; }
    .header-nav a { color: var(--muted); text-decoration: none; font-size: 13px; font-weight: 600; }
    .header-nav a:hover, .header-nav a[aria-current="page"] { color: var(--primary); }
    .page-shell { width: min(100% - 40px, var(--max-width)); margin: 0 auto; }
    .hero { padding: 36px 0 20px; }
    .eyebrow { margin: 0 0 8px; color: var(--primary); font-size: 12px; line-height: 1.4; font-weight: 800; letter-spacing: .08em; text-transform: uppercase; }
    h1 { margin: 0; max-width: 780px; font-size: clamp(29px, 4.2vw, 42px); line-height: 1.12; letter-spacing: -.055em; font-weight: 800; }
    .hero-copy { max-width: 770px; margin: 13px 0 0; color: var(--muted); font-size: 15px; }
    .chips { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 15px; }
    .chip { display: inline-flex; align-items: center; border: 1px solid #dbe7ff; border-radius: 10px; background: var(--primary-soft); color: #1e40af; padding: 4px 9px; font-size: 11px; font-weight: 700; }
    .notice { margin: 5px 0 22px; padding: 15px 17px; display: grid; grid-template-columns: 28px 1fr; align-items: start; gap: 12px; border: 1px solid var(--warning-border); border-radius: var(--radius); background: var(--warning-bg); color: var(--warning-ink); box-shadow: 0 2px 5px rgba(133, 77, 14, .04); }
    .notice-icon { width: 27px; height: 27px; display: grid; place-items: center; border-radius: 50%; background: #fbbf24; color: #713f12; font-size: 16px; font-weight: 800; }
    .notice strong { display: block; margin-bottom: 3px; color: #713f12; font-size: 13px; }
    .notice p { margin: 0; font-size: 12px; line-height: 1.55; }
    .calculator-grid { display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(310px, .85fr); align-items: start; gap: 20px; }
    .surface { min-width: 0; background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius); box-shadow: var(--shadow); }
    .calculator-card { padding: clamp(20px, 3vw, 28px); }
    .card-heading { display: flex; align-items: flex-start; gap: 12px; margin-bottom: 22px; }
    .step-number { flex: 0 0 34px; width: 34px; height: 34px; display: grid; place-items: center; border-radius: 11px; background: var(--primary-soft); color: var(--primary); font-size: 12px; font-weight: 800; }
    .card-heading h2, .result-heading h2 { margin: 0; font-size: 18px; line-height: 1.35; letter-spacing: -.025em; }
    .card-heading p { margin: 4px 0 0; color: var(--muted); font-size: 12px; }
    fieldset { min-width: 0; margin: 0 0 24px; padding: 0; border: 0; }
    fieldset + fieldset { border-top: 1px solid var(--border); padding-top: 22px; }
    legend { width: 100%; margin-bottom: 14px; padding: 0; font-size: 13px; line-height: 1.5; font-weight: 800; }
    .form-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 15px 13px; }
    .field { display: flex; min-width: 0; flex-direction: column; gap: 6px; }
    .field.full { grid-column: 1 / -1; }
    .field label, .field-label { font-size: 12px; font-weight: 650; color: #344054; }
    .field input, .field select { width: 100%; min-width: 0; height: 43px; padding: 9px 12px; border: 1px solid #d6deeb; border-radius: var(--radius); background: #fff; color: var(--ink); outline: none; transition: border-color .15s ease, box-shadow .15s ease; }
    .field input::placeholder { color: #9aa5b5; }
    .field input:hover, .field select:hover { border-color: #aebbd0; }
    .field input:focus, .field select:focus { border-color: var(--primary); box-shadow: 0 0 0 3px rgba(37, 99, 235, .10); }
    .field-help { margin: -1px 0 0; color: var(--subtle); font-size: 11px; line-height: 1.45; }
    .choice-group { display: flex; flex-wrap: wrap; gap: 10px 17px; padding-top: 3px; }
    .choice { display: inline-flex; align-items: center; gap: 7px; color: #475467; font-size: 12px; cursor: pointer; }
    .choice input { width: 15px; height: 15px; margin: 0; accent-color: var(--primary); }
    .check-row { display: flex; align-items: flex-start; gap: 9px; padding: 11px 12px; border: 1px solid var(--border); border-radius: var(--radius); background: #fbfcff; color: #475467; font-size: 12px; cursor: pointer; }
    .check-row input { margin: 3px 0 0; accent-color: var(--primary); }
    .form-error { padding: 11px 12px; margin: 0 0 14px; border: 1px solid #f3b6b3; border-radius: var(--radius); background: #fff1f0; color: var(--danger); font-size: 12px; }
    .form-actions { display: flex; gap: 10px; margin-top: 4px; }
    .button { min-height: 45px; display: inline-flex; align-items: center; justify-content: center; gap: 8px; padding: 11px 17px; border: 1px solid transparent; border-radius: var(--radius); font-size: 13px; font-weight: 750; cursor: pointer; transition: background .15s ease, border-color .15s ease, transform .15s ease; }
    .button:active { transform: translateY(1px); }
    .button-primary { flex: 1; background: var(--primary); color: #fff; }
    .button-primary:hover { background: var(--primary-hover); }
    .button-secondary { background: #f8fafc; color: #344054; border-color: var(--border); }
    .button-secondary:hover { background: #eef2f7; }
    .result-panel { position: sticky; top: 16px; overflow: hidden; }
    .result-top { padding: 24px 24px 20px; background: linear-gradient(135deg, #f1f6ff 0%, #fff 90%); border-bottom: 1px solid var(--border); }
    .result-heading { display: flex; align-items: flex-start; justify-content: space-between; gap: 12px; }
    .result-heading p { margin: 5px 0 0; color: var(--muted); font-size: 12px; }
    .result-label { margin: 24px 0 4px; color: var(--muted); font-size: 12px; font-weight: 600; }
    .result-total { margin: 0; font-size: clamp(27px, 3.1vw, 37px); line-height: 1.2; letter-spacing: -.05em; font-weight: 800; color: var(--primary); overflow-wrap: anywhere; }
    .result-caption { margin: 8px 0 0; color: var(--muted); font-size: 11px; }
    .result-content { padding: 20px 24px 24px; }
    .result-content h3 { margin: 0 0 12px; font-size: 13px; }
    .line-items { width: 100%; border-collapse: collapse; font-size: 12px; }
    .line-items th, .line-items td { padding: 10px 0; border-bottom: 1px solid #edf0f5; text-align: left; vertical-align: top; }
    .line-items th { color: var(--muted); font-size: 10px; text-transform: uppercase; letter-spacing: .04em; }
    .line-items td:last-child, .line-items th:last-child { text-align: right; white-space: nowrap; padding-left: 12px; font-variant-numeric: tabular-nums; }
    .line-items tr:last-child td { border-bottom: 0; }
    .amount-negative { color: var(--danger); }
    .fgts-box { margin-top: 17px; padding: 14px; border: 1px solid #cfe0ff; border-radius: var(--radius); background: #f5f8ff; }
    .fgts-box h3 { margin: 0 0 4px; font-size: 12px; }
    .fgts-box strong { display: block; color: #1d4ed8; font-size: 20px; letter-spacing: -.035em; }
    .fgts-box p { margin: 5px 0 0; color: var(--muted); font-size: 10px; line-height: 1.5; }
    .disclaimer { margin: 16px 0 0; padding-top: 14px; border-top: 1px solid var(--border); color: var(--muted); font-size: 10px; line-height: 1.55; }
    .empty-state { padding: 35px 25px 32px; text-align: center; }
    .empty-icon { width: 48px; height: 48px; display: grid; place-items: center; margin: 0 auto 13px; border: 1px solid #dbe7ff; border-radius: 15px; background: var(--primary-soft); color: var(--primary); font-size: 22px; font-weight: 800; }
    .empty-state h3 { margin: 0 0 7px; font-size: 14px; }
    .empty-state p { max-width: 250px; margin: 0 auto; color: var(--muted); font-size: 12px; }
    .article-wrap { margin: 28px 0 44px; }
    .seo-article { padding: clamp(22px, 4vw, 38px); background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius); box-shadow: var(--shadow); line-height: 1.75; }
    .seo-article .tag { display: inline-flex; margin: 0 0 10px; padding: 5px 9px; border: 1px solid #dbe7ff; border-radius: 10px; background: var(--primary-soft); color: #1e40af; font-size: 11px; font-weight: 750; }
    .seo-article h2 { margin: 0 0 14px; font-size: clamp(23px, 3vw, 31px); line-height: 1.22; letter-spacing: -.045em; }
    .seo-article h3 { margin: 28px 0 8px; font-size: 19px; line-height: 1.35; letter-spacing: -.025em; }
    .seo-article p { margin: 0 0 14px; color: #475467; }
    .seo-article .article-intro { color: var(--muted); font-size: 16px; }
    .seo-article ul, .seo-article ol { padding-left: 1.35rem; margin: 8px 0 19px; color: #475467; }
    .seo-article li { margin: 6px 0; }
    .seo-article .article-note { margin: 21px 0; padding: 15px 17px; border: 1px solid #cfe0ff; border-radius: var(--radius); background: #f5f8ff; color: #344054; }
    .seo-article .article-toc { display: flex; flex-wrap: wrap; gap: 8px; margin: 17px 0 27px; }
    .seo-article .article-toc a { display: inline-block; padding: 6px 10px; border: 1px solid var(--border); border-radius: 12px; color: var(--primary); text-decoration: none; font-size: 12px; font-weight: 600; }
    .seo-article .article-toc a:hover { border-color: #b6ccff; background: var(--primary-soft); }
    .seo-article .article-table-wrap { overflow-x: auto; margin: 14px 0 22px; border: 1px solid var(--border); border-radius: var(--radius); }
    .seo-article table { border-collapse: collapse; width: 100%; min-width: 500px; font-size: 13px; }
    .seo-article th, .seo-article td { border-bottom: 1px solid var(--border); padding: 12px; text-align: left; vertical-align: top; }
    .seo-article th { background: #f8fafc; color: #344054; font-size: 11px; }
    .seo-article tr:last-child td { border-bottom: 0; }
    .seo-article details { border-top: 1px solid var(--border); padding: 15px 0; }
    .seo-article details:last-child { border-bottom: 1px solid var(--border); }
    .seo-article summary { display: flex; align-items: center; justify-content: space-between; gap: 14px; cursor: pointer; list-style: none; color: var(--ink); font-size: 13px; font-weight: 700; }
    .seo-article summary::-webkit-details-marker { display: none; }
    .seo-article summary::after { content: "+"; flex: 0 0 auto; color: var(--primary); font-size: 18px; font-weight: 500; }
    .seo-article details[open] summary::after { content: "−"; }
    .seo-article details p { margin: 10px 0 0; }
    .site-footer { border-top: 1px solid var(--border); background: #fff; }
    .footer-inner { max-width: var(--max-width); margin: 0 auto; padding: 23px 24px; display: flex; align-items: flex-start; justify-content: space-between; gap: 20px; color: var(--muted); font-size: 11px; }
    .footer-inner p { margin: 0; }
    .footer-links { display: flex; flex-wrap: wrap; gap: 13px; }
    .footer-links a { color: var(--muted); }
    [hidden] { display: none !important; }
    @media (max-width: 820px) {
      .header-inner { align-items: flex-start; flex-direction: column; gap: 12px; }
      .header-nav { gap: 17px; }
      .calculator-grid { grid-template-columns: minmax(0, 1fr); }
      .result-panel { position: static; }
      .hero { padding-top: 27px; }
    }
    @media (max-width: 560px) {
      body { font-size: 14px; }
      .page-shell { width: min(100% - 24px, var(--max-width)); }
      .header-inner { padding: 12px; }
      .header-nav { width: 100%; justify-content: space-between; gap: 10px; }
      .header-nav a { font-size: 12px; }
      .hero { padding: 25px 0 18px; }
      h1 { font-size: 30px; }
      .hero-copy { font-size: 14px; }
      .notice { padding: 13px; grid-template-columns: 25px 1fr; gap: 9px; }
      .notice p { font-size: 11px; }
      .calculator-card { padding: 18px 15px; }
      .form-grid { grid-template-columns: minmax(0, 1fr); gap: 13px; }
      .field.full { grid-column: auto; }
      .form-actions { flex-direction: column; }
      .button { width: 100%; }
      .result-top { padding: 21px 18px 18px; }
      .result-content { padding: 18px; }
      .result-total { font-size: 31px; }
      .article-wrap { margin-top: 22px; }
      .seo-article { padding: 20px 16px; }
      .seo-article h3 { font-size: 17px; }
      .footer-inner { padding: 20px 12px; flex-direction: column; }
    }
    @media (prefers-reduced-motion: reduce) {
      *, *::before, *::after { scroll-behavior: auto !important; transition-duration: .01ms !important; animation-duration: .01ms !important; animation-iteration-count: 1 !important; }
    }