/* TaxReadySheets — one small stylesheet, mobile first, no external fonts. */

:root {
  --teal: #0F5257;
  --teal-dark: #0a3b3f;
  --teal-tint: #e3efee;
  --amber: #F2A541;
  --amber-tint: #fdf1de;
  --bg: #faf8f4;
  --surface: #ffffff;
  --text: #1d2626;
  --muted: #4d5b5b;
  --line: #d9dfdd;
  --good: #1d6b3a;
  --bad: #a23a17;
  --radius: 10px;
  --shadow: 0 1px 2px rgba(15, 82, 87, .06), 0 4px 16px rgba(15, 82, 87, .06);
  --font: system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  --max: 70rem;
  color-scheme: light;
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; text-size-adjust: 100%; }
body {
  margin: 0;
  background: var(--bg);
  color: var(--text);
  font: 1.0625rem/1.6 var(--font);
}
img, svg { max-width: 100%; height: auto; }
a { color: var(--teal); text-underline-offset: .15em; }
a:hover { color: var(--teal-dark); }
:focus-visible { outline: 3px solid var(--amber); outline-offset: 2px; border-radius: 3px; }
h1, h2, h3 { line-height: 1.25; color: var(--teal-dark); }
h1 { font-size: clamp(1.75rem, 1.2rem + 2.4vw, 2.6rem); margin: .4em 0 .4em; }
h2 { font-size: clamp(1.3rem, 1.1rem + 1vw, 1.7rem); margin: 1.8em 0 .5em; }
h3 { font-size: 1.15rem; margin: 1.4em 0 .4em; }
p, ul, ol { margin: 0 0 1em; }
li + li { margin-top: .3em; }
table { border-collapse: collapse; width: 100%; }

.skip-link {
  position: absolute; left: .5rem; top: -3rem; z-index: 10;
  background: var(--amber); color: #1a1a1a; padding: .5rem 1rem; border-radius: var(--radius); font-weight: 600;
}
.skip-link:focus { top: .5rem; }

.wrap { width: 100%; max-width: var(--max); margin: 0 auto; padding: 0 1rem; }
.narrow { max-width: 46rem; }

/* header */
.site-header { background: var(--teal); color: #fff; }
.site-header .wrap { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: .5rem 1rem; padding-top: .7rem; padding-bottom: .7rem; }
.brand { display: inline-flex; align-items: center; gap: .55rem; color: #fff; text-decoration: none; font-weight: 700; font-size: 1.15rem; }
.brand:hover { color: #fff; }
.brand svg { width: 32px; height: 32px; flex: none; }
.site-nav ul { display: flex; flex-wrap: wrap; gap: .25rem 1.1rem; list-style: none; margin: 0; padding: 0; }
.site-nav li + li { margin-top: 0; }
.site-nav a { color: #fff; text-decoration: none; font-weight: 600; padding: .3rem 0; display: inline-block; border-bottom: 2px solid transparent; }
.site-nav a:hover, .site-nav a[aria-current="page"] { border-bottom-color: var(--amber); color: #fff; }

/* breadcrumbs */
.crumbs { font-size: .9rem; color: var(--muted); margin-top: 1rem; }
.crumbs ol { list-style: none; display: flex; flex-wrap: wrap; gap: .3rem; padding: 0; margin: 0; }
.crumbs li + li { margin-top: 0; }
.crumbs li + li::before { content: "›"; margin-right: .3rem; }

main { display: block; padding-bottom: 3rem; }
.lead { font-size: 1.15rem; color: var(--muted); max-width: 48rem; }

.badge {
  display: inline-block; background: var(--teal-tint); color: var(--teal-dark);
  border-radius: 999px; padding: .2rem .75rem; font-size: .85rem; font-weight: 600;
}

/* hero */
.hero { background: linear-gradient(180deg, var(--teal) 0%, var(--teal-dark) 100%); color: #fff; padding: 2.5rem 0 3rem; }
.hero h1 { color: #fff; max-width: 40rem; }
.hero p { color: #e7f1f0; font-size: 1.15rem; max-width: 40rem; }
.hero .badge { background: rgba(255,255,255,.14); color: #fff; }
.hero-actions { display: flex; flex-wrap: wrap; gap: .75rem; margin-top: 1.25rem; }

/* buttons */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: .4rem;
  min-height: 44px; padding: .6rem 1.2rem; border-radius: var(--radius); border: 2px solid transparent;
  font: inherit; font-weight: 700; text-decoration: none; cursor: pointer; line-height: 1.2;
}
.btn-amber { background: var(--amber); color: #1a1a1a; }
.btn-amber:hover { background: #e8962a; color: #1a1a1a; }
.btn-teal { background: var(--teal); color: #fff; }
.btn-teal:hover { background: var(--teal-dark); color: #fff; }
.btn-ghost { border-color: #fff; color: #fff; }
.btn-ghost:hover { background: rgba(255,255,255,.12); color: #fff; }

/* cards / grid */
.grid { display: grid; gap: 1rem; grid-template-columns: 1fr; }
@media (min-width: 40rem) { .grid { grid-template-columns: repeat(2, 1fr); } }
@media (min-width: 64rem) { .grid-3 { grid-template-columns: repeat(3, 1fr); } }
.card {
  background: var(--surface); border: 1px solid var(--line); border-radius: var(--radius);
  padding: 1.1rem 1.2rem; box-shadow: var(--shadow); position: relative;
}
.card h3 { margin-top: 0; font-size: 1.08rem; }
.card h3 a { text-decoration: none; }
.card h3 a::after { content: ""; position: absolute; inset: 0; border-radius: var(--radius); }
.card h3 a:hover { text-decoration: underline; }
.card p { margin: 0; color: var(--muted); font-size: .97rem; }
.group-title { margin-top: 2.2rem; display: flex; align-items: center; gap: .5rem; }

/* calculator layout */
.calc-layout { display: grid; gap: 1.25rem; grid-template-columns: minmax(0, 1fr); align-items: start; margin-top: 1.25rem; }
@media (min-width: 56rem) { .calc-layout { grid-template-columns: minmax(0, 1.1fr) minmax(0, 1fr); } .results { position: sticky; top: 1rem; } }
.calc, .results {
  background: var(--surface); border: 1px solid var(--line); border-radius: var(--radius);
  padding: 1.2rem; box-shadow: var(--shadow);
}
.calc h2, .results h2 { margin-top: 0; font-size: 1.25rem; }
.calc fieldset { border: 0; padding: 0; margin: 0 0 1rem; }
.calc legend { font-weight: 700; color: var(--teal-dark); padding: 0; margin-bottom: .5rem; }
.field { margin-bottom: 1rem; }
.field > label, .field .label { display: block; font-weight: 600; margin-bottom: .3rem; }
.hint { display: block; font-size: .88rem; color: var(--muted); margin: .25rem 0 0; }
.input-wrap { position: relative; display: flex; align-items: stretch; }
.input-wrap .prefix, .input-wrap .suffix {
  display: flex; align-items: center; padding: 0 .7rem; background: var(--teal-tint); color: var(--teal-dark);
  border: 1px solid #9fb3b1; font-weight: 700;
}
.input-wrap .prefix { border-right: 0; border-radius: var(--radius) 0 0 var(--radius); }
.input-wrap .suffix { border-left: 0; border-radius: 0 var(--radius) var(--radius) 0; }
input[type="number"], input[type="text"], input[type="email"], input[type="date"], select {
  width: 100%; min-height: 46px; padding: .55rem .75rem; font: inherit; color: var(--text);
  background: #fff; border: 1px solid #9fb3b1; border-radius: var(--radius);
}
.input-wrap .prefix + input { border-top-left-radius: 0; border-bottom-left-radius: 0; }
.input-wrap input:has(+ .suffix) { border-top-right-radius: 0; border-bottom-right-radius: 0; }
input:focus, select:focus { border-color: var(--teal); }
.check { display: flex; gap: .6rem; align-items: flex-start; margin-bottom: .9rem; }
.check input { width: 1.3rem; height: 1.3rem; margin: .15rem 0 0; accent-color: var(--teal); flex: none; }
.check label { font-weight: 600; }
.radios { display: grid; gap: .4rem; }
.radios label { display: flex; gap: .55rem; align-items: flex-start; font-weight: 500; }
.radios input { width: 1.2rem; height: 1.2rem; margin: .2rem 0 0; accent-color: var(--teal); flex: none; }
.row-2 { display: grid; gap: 0 1rem; grid-template-columns: 1fr; }
@media (min-width: 30rem) { .row-2 { grid-template-columns: 1fr 1fr; } }

/* results */
.results { border-top: 5px solid var(--amber); }
.result-list { margin: 0; }
.result-list > div { display: flex; justify-content: space-between; gap: 1rem; padding: .55rem 0; border-bottom: 1px solid var(--line); }
.result-list > div:last-child { border-bottom: 0; }
.result-list dt { color: var(--muted); }
.result-list dd { margin: 0; font-weight: 700; text-align: right; font-variant-numeric: tabular-nums; }
.result-list .total dt, .result-list .total dd { color: var(--teal-dark); font-size: 1.12rem; }
.big-number { font-size: clamp(1.9rem, 1.4rem + 2vw, 2.5rem); font-weight: 800; color: var(--teal-dark); line-height: 1.1; margin: .15rem 0 .2rem; font-variant-numeric: tabular-nums; }
.big-label { font-weight: 600; color: var(--muted); margin: 0; }
.callout { background: var(--amber-tint); border-left: 4px solid var(--amber); padding: .75rem 1rem; border-radius: 0 var(--radius) var(--radius) 0; margin: 1rem 0; }
.callout p:last-child { margin-bottom: 0; }
.callout.good { background: #e6f3ea; border-left-color: var(--good); }
.callout.info { background: var(--teal-tint); border-left-color: var(--teal); }
.good-text { color: var(--good); }
.bad-text { color: var(--bad); }
.compare { width: 100%; font-variant-numeric: tabular-nums; margin: .5rem 0 1rem; font-size: .97rem; }
.compare th, .compare td { text-align: right; padding: .5rem .4rem; border-bottom: 1px solid var(--line); }
.compare th:first-child, .compare td:first-child { text-align: left; }
.compare thead th { color: var(--teal-dark); font-size: .9rem; }
.compare tr.best td { background: #e6f3ea; font-weight: 700; }
.table-scroll { overflow-x: auto; -webkit-overflow-scrolling: touch; }
.privacy-note { font-size: .85rem; color: var(--muted); margin: .75rem 0 0; }

/* content sections */
.content { max-width: 48rem; }
.content section { scroll-margin-top: 1rem; }
.example { background: var(--surface); border: 1px solid var(--line); border-radius: var(--radius); padding: 1rem 1.2rem; }
.example table { margin: .5rem 0 1rem; font-variant-numeric: tabular-nums; }
.example td, .example th { padding: .35rem .3rem; border-bottom: 1px solid var(--line); text-align: left; }
.example td:last-child, .example th:last-child { text-align: right; }

/* FAQ */
.faq details { background: var(--surface); border: 1px solid var(--line); border-radius: var(--radius); margin-bottom: .6rem; }
.faq summary { cursor: pointer; padding: .85rem 1rem; font-weight: 700; color: var(--teal-dark); list-style-position: outside; }
.faq details > div { padding: 0 1rem .9rem; }
.faq details > div p:last-child { margin-bottom: 0; }

/* product box */
.product {
  display: grid; gap: .8rem; grid-template-columns: 1fr; align-items: center;
  background: var(--teal); color: #fff; border-radius: var(--radius); padding: 1.3rem 1.3rem; margin: 2rem 0;
  box-shadow: var(--shadow); border-left: 8px solid var(--amber);
}
@media (min-width: 44rem) { .product { grid-template-columns: 1fr auto; } }
.product h2 { color: #fff; margin: 0 0 .3rem; font-size: 1.3rem; }
.product p { margin: 0; color: #e7f1f0; }
.product .eyebrow { text-transform: uppercase; letter-spacing: .06em; font-size: .78rem; font-weight: 700; color: var(--amber); margin-bottom: .2rem; }

/* notices */
.checked-note { display: flex; gap: .5rem; align-items: baseline; font-size: .95rem; color: var(--teal-dark); background: var(--teal-tint); padding: .6rem .9rem; border-radius: var(--radius); }
.disclaimer { font-size: .92rem; color: var(--muted); border-top: 1px solid var(--line); padding-top: 1rem; margin-top: 2rem; }

/* sign-up */
.signup { background: var(--amber-tint); border: 1px solid #f0d3a6; border-radius: var(--radius); padding: 1.4rem; margin: 2.5rem 0 0; }
.signup h2 { margin-top: 0; font-size: 1.35rem; }
.signup form { display: flex; flex-wrap: wrap; gap: .6rem; align-items: flex-end; }
.signup form .field { flex: 1 1 16rem; margin: 0; }
.signup [data-signup-status] { margin: .6rem 0 0; font-weight: 600; color: var(--good); }
.signup .small { font-size: .85rem; color: var(--muted); margin: .7rem 0 0; }

/* related */
.related ul { list-style: none; padding: 0; display: grid; gap: .5rem; grid-template-columns: 1fr; }
@media (min-width: 40rem) { .related ul { grid-template-columns: 1fr 1fr; } }
.related li + li { margin-top: 0; }
.related a { display: block; padding: .7rem .9rem; background: var(--surface); border: 1px solid var(--line); border-radius: var(--radius); text-decoration: none; font-weight: 600; }
.related a:hover { border-color: var(--teal); }

/* UC table */
.periods td, .periods th { white-space: nowrap; }
.periods tr.current td { background: var(--amber-tint); }

/* footer */
.site-footer { background: var(--teal-dark); color: #d6e5e3; padding: 2rem 0; font-size: .95rem; }
.site-footer a { color: #fff; }
.site-footer .cols { display: grid; gap: 1.2rem; grid-template-columns: 1fr; }
@media (min-width: 48rem) { .site-footer .cols { grid-template-columns: 2fr 1fr 1fr; } }
.site-footer h2 { color: #fff; font-size: 1rem; margin: 0 0 .5rem; }
.site-footer ul { list-style: none; padding: 0; margin: 0; }
.site-footer .legal { margin-top: 1.5rem; border-top: 1px solid rgba(255,255,255,.15); padding-top: 1rem; font-size: .85rem; }

.visually-hidden { position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0; }
[hidden] { display: none !important; }

@media (prefers-reduced-motion: no-preference) { html { scroll-behavior: smooth; } }
@media print {
  .site-header, .site-footer, .signup, .product, .related { display: none; }
  body { background: #fff; }
}