/* tax-return-calculator.com  |  shared stylesheet */

:root{
  --ink:#122b3f;
  --ink-soft:#3c5165;
  --paper:#faf9f4;
  --card:#ffffff;
  --line:#d8d4c8;
  --line-soft:#e9e6dc;
  --refund:#156b45;
  --refund-bg:#e4f0e8;
  --owed:#a8402c;
  --owed-bg:#f6e7e2;
  --focus:#1d6fb8;
  --mono:"IBM Plex Mono","SFMono-Regular",Consolas,monospace;
  --sans:"Public Sans",-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
}

*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}

body{
  font-family:var(--sans);
  background:var(--paper);
  color:var(--ink);
  font-size:17px;
  line-height:1.65;
}

a{color:var(--focus);text-decoration:none}
a:hover{text-decoration:underline}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible{
  outline:3px solid var(--focus);outline-offset:2px;border-radius:2px;
}

/* header */
.site-header{
  background:var(--ink);
  color:#fff;
  padding:14px 0;
}
.site-header .wrap{display:flex;align-items:baseline;justify-content:space-between;gap:16px;flex-wrap:wrap}
.brand{font-weight:800;font-size:1.05rem;letter-spacing:.02em;color:#fff}
.brand:hover{text-decoration:none}
.brand .tld{color:#9fc3ad;font-weight:600}
.tagline{font-size:.8rem;color:#b9c6d2;font-family:var(--mono)}

.wrap{max-width:1080px;margin:0 auto;padding:0 20px}

/* hero */
.hero{padding:42px 0 10px}
.hero h1{font-size:clamp(1.7rem,4vw,2.5rem);font-weight:800;letter-spacing:-.01em;line-height:1.15}
.hero p.lede{margin-top:12px;max-width:64ch;color:var(--ink-soft);font-size:1.05rem}
.updated{
  display:inline-block;margin-top:14px;font-family:var(--mono);font-size:.74rem;
  border:1px solid var(--line);background:var(--card);padding:4px 10px;color:var(--ink-soft);
}

/* calculator layout */
.calc-grid{
  display:grid;grid-template-columns:minmax(0,1.45fr) minmax(300px,1fr);
  gap:26px;align-items:start;margin:30px 0 10px;
}
@media (max-width:860px){.calc-grid{grid-template-columns:1fr}}

.panel{
  background:var(--card);
  border:1px solid var(--line);
  border-top:4px solid var(--ink);
  padding:24px;
}
.panel h2{font-size:1.05rem;font-weight:800;text-transform:uppercase;letter-spacing:.06em;margin-bottom:14px}
fieldset{border:0;margin:0 0 22px}
legend{
  font-family:var(--mono);font-size:.72rem;text-transform:uppercase;letter-spacing:.12em;
  color:var(--ink-soft);border-bottom:1px solid var(--line-soft);width:100%;padding-bottom:6px;margin-bottom:12px;
}
.row{display:grid;grid-template-columns:1fr 170px;gap:10px;align-items:center;margin-bottom:10px}
@media (max-width:480px){.row{grid-template-columns:1fr}}
.row label{font-size:.92rem}
.row .hint{display:block;font-size:.74rem;color:var(--ink-soft)}
input[type=number],select{
  width:100%;padding:9px 10px;border:1px solid var(--line);background:#fff;
  font-family:var(--mono);font-size:.95rem;color:var(--ink);border-radius:0;
}
input[type=number]{text-align:right}
.checks{display:flex;gap:18px;flex-wrap:wrap;font-size:.92rem}
.checks label{display:flex;gap:7px;align-items:center}
input[type=checkbox]{width:17px;height:17px;accent-color:var(--ink)}

/* result ledger: signature element */
.ledger{
  background:var(--card);
  border:1px solid var(--line);
  border-top:4px solid var(--refund);
  padding:24px;
  position:sticky;top:18px;
}
.ledger h2{font-size:1.05rem;font-weight:800;text-transform:uppercase;letter-spacing:.06em;margin-bottom:6px}
.ledger .form-no{font-family:var(--mono);font-size:.7rem;color:var(--ink-soft);margin-bottom:14px}
.lline{
  display:flex;align-items:baseline;gap:8px;
  padding:7px 0;font-size:.9rem;
}
.lline .no{font-family:var(--mono);font-size:.7rem;color:var(--ink-soft);width:18px;flex:none}
.lline .lbl{flex:none;max-width:60%}
.lline .dots{flex:1;border-bottom:2px dotted var(--line);transform:translateY(-4px)}
.lline .amt{font-family:var(--mono);font-weight:600;flex:none;font-variant-numeric:tabular-nums}
.lline.sub .lbl,.lline.sub .amt{color:var(--ink-soft);font-weight:400}
.lline.total{border-top:1px solid var(--ink);margin-top:6px;padding-top:10px}
.lline.total .lbl{font-weight:800}

.verdict{
  margin-top:18px;padding:18px;text-align:center;
  border:2px solid var(--refund);background:var(--refund-bg);
}
.verdict.owed{border-color:var(--owed);background:var(--owed-bg)}
.verdict .v-label{
  font-family:var(--mono);font-size:.72rem;text-transform:uppercase;letter-spacing:.18em;color:var(--ink-soft);
}
.verdict .v-amount{
  font-family:var(--mono);font-size:2.1rem;font-weight:700;color:var(--refund);
  font-variant-numeric:tabular-nums;line-height:1.2;
}
.verdict.owed .v-amount{color:var(--owed)}
.rates{display:flex;justify-content:space-between;margin-top:14px;font-size:.8rem;color:var(--ink-soft)}
.rates b{font-family:var(--mono);color:var(--ink)}
.ledger .note{margin-top:14px;font-size:.74rem;color:var(--ink-soft);line-height:1.5}

/* content */
.content{padding:36px 0 10px;max-width:760px}
.content h2{font-size:1.45rem;font-weight:800;margin:42px 0 14px;letter-spacing:-.01em}
.content h3{font-size:1.1rem;font-weight:700;margin:28px 0 10px}
.content p{margin-bottom:14px;color:#22384c}
.content ul{margin:0 0 14px 22px}
.content li{margin-bottom:6px}
.content table{
  width:100%;border-collapse:collapse;margin:16px 0 22px;background:var(--card);
  font-size:.88rem;
}
.content th,.content td{border:1px solid var(--line);padding:8px 10px;text-align:left}
.content td.num,.content th.num{text-align:right;font-family:var(--mono);font-variant-numeric:tabular-nums}
.content thead th{background:var(--ink);color:#fff;font-weight:600}
.content .tbl-cap{font-family:var(--mono);font-size:.72rem;color:var(--ink-soft);margin:-14px 0 18px}

.callout{
  border:1px solid var(--line);border-left:4px solid var(--ink);
  background:var(--card);padding:16px 18px;margin:20px 0;font-size:.92rem;
}

/* FAQ */
details{border:1px solid var(--line);background:var(--card);margin-bottom:10px}
summary{padding:14px 16px;font-weight:700;cursor:pointer;font-size:.97rem}
details p{padding:0 16px 14px;color:#22384c}

/* footer */
.site-footer{margin-top:60px;background:var(--ink);color:#c4d0db;padding:30px 0;font-size:.85rem}
.site-footer a{color:#fff}
.site-footer .links{display:flex;gap:18px;flex-wrap:wrap;margin-bottom:12px}
.site-footer .legal{font-size:.76rem;color:#90a3b4;max-width:80ch;line-height:1.55}

/* legal pages */
.legal-page{max-width:760px;padding:40px 0}
.legal-page h1{font-size:1.8rem;font-weight:800;margin-bottom:8px}
.legal-page h2{font-size:1.2rem;font-weight:700;margin:30px 0 10px}
.legal-page p,.legal-page li{color:#22384c;margin-bottom:12px;font-size:.95rem}
.legal-page ul{margin-left:22px}
.legal-page .meta{font-family:var(--mono);font-size:.74rem;color:var(--ink-soft);margin-bottom:24px}