@font-face {
  font-family: 'Google Sans Flex';
  src: url('assets/fonts/GoogleSansFlex-Regular.woff2') format('woff2');
  font-weight: 400;
  font-style: normal;
  font-display: swap;
}

@font-face {
  font-family: 'Google Sans Flex';
  src: url('assets/fonts/GoogleSansFlex-Bold.woff2') format('woff2');
  font-weight: 700;
  font-style: normal;
  font-display: swap;
}

:root {
  --bg: #FFFFFF;
  --bg-subtle: #C3E7EF;
  --surface: #FFFFFF;
  --border-subtle: #A7DFEA;
  --border-strong: #0090BF;
  --text-primary: #03045A;
  --text-secondary: #0E677C;
  --accent: #0172B0;
  --accent-hover: #023C85;
  --cta-bg: #023C85;
  --cta-bg-hover: #03045A;
  --cta-text: #FFFFFF;
  --success: #2F855A;
  --warning: #B7791F;
  --error: #C0392B;

  --text-xs: 0.75rem;
  --text-sm: 0.875rem;
  --text-base: 1rem;
  --text-md: 1.125rem;
  --text-lg: 1.375rem;
  --text-xl: 1.75rem;
  --text-2xl: 2.25rem;

  --transition-fast: 150ms;
  --transition-base: 250ms;
  --transition-slow: 400ms;

  --radius-sm: 8px;
  --radius-md: 14px;
  --radius-lg: 22px;
  --max-width: 1180px;
}

html[data-theme="dark"] {
  --bg: #03045A;
  --bg-subtle: #023C85;
  --surface: #023C85;
  --border-subtle: #0172B0;
  --border-strong: #45C2DB;
  --text-primary: #C3E7EF;
  --text-secondary: #89D6E8;
  --accent: #45C2DB;
  --accent-hover: #89D6E8;
  --cta-bg: #45C2DB;
  --cta-bg-hover: #89D6E8;
  --cta-text: #03045A;
}

* {
  box-sizing: border-box;
  margin: 0;
  padding: 0;
}

html {
  -webkit-text-size-adjust: 100%;
  scroll-behavior: smooth;
}

body {
  font-family: 'Google Sans Flex', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;
  background: var(--bg);
  color: var(--text-primary);
  line-height: 1.55;
  font-weight: 400;
  -webkit-tap-highlight-color: transparent;
  transition: background var(--transition-base), color var(--transition-base);
  min-height: 100vh;
}

img, svg { display: block; max-width: 100%; }

a { color: var(--accent); }

h1, h2, h3, h4 { font-weight: 700; color: var(--text-primary); line-height: 1.2; }

h1 { font-size: var(--text-2xl); }
h2 { font-size: var(--text-xl); }
h3 { font-size: var(--text-lg); }
h4 { font-size: var(--text-md); }

p { color: var(--text-secondary); }

button { font-family: inherit; cursor: pointer; }

input, select, textarea {
  font-family: inherit;
  font-size: var(--text-base);
  color: var(--text-primary);
  background: var(--surface);
}

:focus-visible {
  outline: 2px solid var(--border-strong);
  outline-offset: 2px;
  border-radius: 4px;
}

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after {
    animation-duration: 0.001ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.001ms !important;
    scroll-behavior: auto !important;
  }
}

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.5rem;
  min-height: 44px;
  padding: 0.75rem 1.5rem;
  border-radius: var(--radius-sm);
  border: 1px solid transparent;
  font-weight: 700;
  font-size: var(--text-base);
  background: var(--cta-bg);
  color: var(--cta-text);
  transition: background var(--transition-fast), transform var(--transition-fast), box-shadow var(--transition-fast);
}

.btn:hover { background: var(--cta-bg-hover); }
.btn:active { transform: scale(0.98); }

.btn-outline {
  background: transparent;
  color: var(--accent);
  border-color: var(--border-strong);
}

.btn-outline:hover {
  background: var(--bg-subtle);
  color: var(--accent-hover);
}

.btn-block { width: 100%; }

.card {
  background: var(--surface);
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-md);
  padding: 1.5rem;
}

.site-topbar {
  position: sticky;
  top: 0;
  z-index: 150;
  background: var(--bg);
  transition: background var(--transition-base);
}

.topbar-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  padding: 2.75rem 1.5rem;
}

.theme-toggle {
  flex-shrink: 0;
  width: 50px;
  height: 50px;
  border-radius: 50%;
  border: 1px solid var(--border-subtle);
  background: var(--surface);
  color: var(--text-primary);
  display: flex;
  align-items: center;
  justify-content: center;
  transition: background var(--transition-fast), border-color var(--transition-fast);
}

.theme-toggle:hover { border-color: var(--border-strong); }
.theme-toggle svg { width: 22px; height: 22px; }
.theme-toggle .icon-moon { display: none; }
html[data-theme="dark"] .theme-toggle .icon-sun { display: none; }
html[data-theme="dark"] .theme-toggle .icon-moon { display: block; }

.wrap {
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 0 1.25rem;
}

.logo-row {
  display: flex;
  align-items: center;
}

.site-logo {
  height: 64px;
  width: auto;
}

.logo-for-dark { display: none; }
html[data-theme="dark"] .logo-for-light { display: none; }
html[data-theme="dark"] .logo-for-dark { display: block; }

.site-header {
  border-bottom: 1px solid var(--border-subtle);
  padding: 3rem 0 2.75rem;
}

.brand-row {
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: 1.5rem;
  flex-wrap: wrap;
}

.brand-mark {
  display: inline-flex;
  align-items: center;
  gap: 0.65rem;
  font-weight: 700;
  font-size: var(--text-sm);
  letter-spacing: 0.08em;
  text-transform: uppercase;
  color: var(--accent);
  margin-bottom: 0.9rem;
}

.brand-mark .dot {
  width: 9px;
  height: 9px;
  border-radius: 50%;
  background: var(--accent);
}

.site-header h1 {
  text-wrap: balance;
  white-space: nowrap;
}

@media (max-width: 1150px) {
  .site-header h1 {
    white-space: normal;
  }
}

.site-header .lede {
  max-width: 640px;
  margin-top: 1rem;
  font-size: var(--text-md);
}

section.step {
  scroll-margin-top: 175px;
}

main { padding: 2rem 0 5rem; }

.section-title {
  display: flex;
  align-items: baseline;
  gap: 0.75rem;
  margin-bottom: 0.35rem;
}

.section-number {
  font-weight: 700;
  color: var(--accent);
  font-size: var(--text-xl);
  letter-spacing: 0.02em;
}

.section-sub {
  color: var(--text-secondary);
  margin-bottom: 1.25rem;
  max-width: 680px;
}

section.step { margin-bottom: 2.75rem; }

.taxpayer-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
  gap: 1rem;
}

.field {
  display: flex;
  flex-direction: column;
  gap: 0.4rem;
}

.field label {
  font-weight: 700;
  font-size: var(--text-sm);
  color: var(--text-primary);
}

.field .hint {
  font-size: var(--text-xs);
  color: var(--text-secondary);
}

.field select,
.field input[type="text"],
.field input[type="date"],
.field input[type="number"] {
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-sm);
  padding: 0.7rem 0.85rem;
  min-height: 44px;
  background: var(--surface);
  width: 100%;
  transition: border-color var(--transition-fast);
}

.field select:focus,
.field input:focus {
  border-color: var(--border-strong);
}

.field-amount input {
  font-variant-numeric: tabular-nums;
}

.field-words {
  font-size: var(--text-xs);
  color: var(--accent);
  font-style: italic;
  min-height: 1.1em;
}

.category-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(230px, 1fr));
  gap: 0.85rem;
}

.category-card {
  text-align: left;
  border: 1px solid var(--border-subtle);
  background: var(--surface);
  border-radius: var(--radius-md);
  padding: 0.9rem 1.05rem;
  display: grid;
  grid-template-columns: auto 1fr;
  column-gap: 0.75rem;
  row-gap: 0.15rem;
  transition: border-color var(--transition-fast), transform var(--transition-fast), box-shadow var(--transition-fast);
}

.category-card:hover {
  border-color: var(--border-strong);
  transform: translateY(-2px);
  box-shadow: 0 8px 20px rgba(3, 4, 90, 0.08);
}

.category-card.active {
  border-color: var(--accent);
  background: var(--bg-subtle);
  box-shadow: inset 0 0 0 1px var(--accent);
}

.category-card .cat-icon {
  grid-row: 1 / 3;
  grid-column: 1;
  align-self: center;
  width: 32px;
  height: 32px;
  color: var(--accent);
}

.category-card .cat-name {
  grid-row: 1;
  grid-column: 2;
  align-self: end;
  font-weight: 700;
  color: var(--text-primary);
  font-size: var(--text-base);
}

.category-card .cat-desc {
  grid-row: 2;
  grid-column: 2;
  align-self: start;
  font-size: var(--text-xs);
  color: var(--text-secondary);
}

.category-group-label {
  font-size: var(--text-xs);
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  color: var(--text-secondary);
  margin: 1.5rem 0 0.6rem;
}

.category-group-label:first-child { margin-top: 0; }

.form-panel {
  margin-top: 1.5rem;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  padding: 1.75rem;
  background: var(--surface);
  display: none;
}

.form-panel.visible {
  display: block;
  animation: fadeSlideIn var(--transition-slow) ease;
}

@keyframes fadeSlideIn {
  from { opacity: 0; transform: translateY(8px); }
  to { opacity: 1; transform: translateY(0); }
}

.form-panel h3 { margin-bottom: 0.25rem; }

.category-note {
  background: var(--bg-subtle);
  border-left: 3px solid var(--accent);
  border-radius: var(--radius-sm);
  padding: 0.85rem 1rem;
  font-size: var(--text-sm);
  color: var(--text-secondary);
  margin: 1rem 0 1.5rem;
}

.category-note strong { color: var(--text-primary); }

.form-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(240px, 1fr));
  gap: 1.1rem 1.25rem;
}

.form-grid .span-2 { grid-column: span 2; }

@media (max-width: 640px) {
  .form-grid .span-2 { grid-column: span 1; }
}

.radio-row {
  display: flex;
  gap: 0.5rem;
  flex-wrap: wrap;
}

.radio-pill {
  border: 1px solid var(--border-subtle);
  border-radius: 999px;
  padding: 0.55rem 1rem;
  font-size: var(--text-sm);
  font-weight: 700;
  color: var(--text-secondary);
  background: var(--surface);
  transition: all var(--transition-fast);
  min-height: 40px;
}

.radio-pill.active {
  background: var(--accent);
  border-color: var(--accent);
  color: #FFFFFF;
}

.exemption-toggle {
  display: flex;
  align-items: center;
  gap: 0.6rem;
  padding: 0.9rem 1rem;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-sm);
  margin-bottom: 0.6rem;
  cursor: pointer;
}

.exemption-toggle input { width: 18px; height: 18px; accent-color: var(--accent); }

.exemption-toggle .ex-label { font-weight: 700; font-size: var(--text-sm); }
.exemption-toggle .ex-desc { font-size: var(--text-xs); color: var(--text-secondary); }

.calc-actions {
  margin-top: 1.75rem;
  display: flex;
  gap: 0.85rem;
  flex-wrap: wrap;
}

.results-panel {
  margin-top: 2rem;
  display: none;
}

.results-panel.visible { display: block; animation: fadeSlideIn var(--transition-slow) ease; }

.ledger {
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  overflow: hidden;
  background: var(--surface);
}

.ledger-head {
  background: var(--text-primary);
  color: #FFFFFF;
  padding: 1.35rem 1.75rem;
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 1rem;
  flex-wrap: wrap;
}

html[data-theme="dark"] .ledger-head { background: var(--accent); }
html[data-theme="dark"] .ledger-head h3,
html[data-theme="dark"] .ledger-head .ledger-sub { color: var(--bg); }

.ledger-head h3 { color: #FFFFFF; margin: 0; }
.ledger-head .ledger-sub { color: var(--border-subtle); font-size: var(--text-xs); }

.ledger-body { padding: 0.5rem 1.75rem 1.5rem; }

.ledger-row {
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 1rem;
  padding: 0.75rem 0;
  border-bottom: 1px dashed var(--border-subtle);
}

.ledger-row:last-child { border-bottom: none; }

.ledger-row .lbl {
  color: var(--text-secondary);
  font-size: var(--text-sm);
  max-width: 62%;
}

.ledger-row .lbl .sub {
  display: block;
  font-size: var(--text-xs);
  font-style: italic;
  color: var(--accent);
  margin-top: 0.15rem;
}

.ledger-row .val {
  font-weight: 700;
  font-variant-numeric: tabular-nums;
  white-space: nowrap;
  color: var(--text-primary);
}

.ledger-row.subtotal { padding-top: 1rem; }
.ledger-row.subtotal .lbl,
.ledger-row.subtotal .val { font-weight: 700; color: var(--text-primary); }

.ledger-row.total {
  background: var(--bg-subtle);
  margin-top: 0.5rem;
  padding: 1.1rem 1.75rem;
  border-radius: 0 0 var(--radius-lg) var(--radius-lg);
}

.ledger-row.total .lbl { color: var(--text-primary); font-weight: 700; font-size: var(--text-base); }
.ledger-row.total .val { font-size: var(--text-lg); color: var(--accent-hover); }

.ledger-row.negative .val { color: var(--error); }
.ledger-row.positive-note .val { color: var(--success); }

.words-strip {
  font-size: var(--text-xs);
  color: var(--accent);
  font-style: italic;
  padding-top: 0.15rem;
}

.tag-lt { color: var(--success); font-weight: 700; }
.tag-st { color: var(--warning); font-weight: 700; }
.tag-inherit { color: inherit; font-weight: 700; }

.export-bar {
  display: flex;
  gap: 0.75rem;
  flex-wrap: wrap;
  margin-top: 1.5rem;
  padding: 1.25rem;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-md);
  background: var(--bg-subtle);
  align-items: center;
}

.export-bar .export-label {
  font-weight: 700;
  font-size: var(--text-sm);
  color: var(--text-primary);
  margin-right: 0.25rem;
}

.strategy-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: 1rem;
  margin-top: 1.25rem;
}

.strategy-card {
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-md);
  padding: 1.25rem;
  background: var(--surface);
}

.strategy-card h4 {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  font-size: var(--text-base);
}

.strategy-card .strategy-index {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 26px;
  height: 26px;
  border-radius: 50%;
  background: var(--accent);
  color: #FFFFFF;
  font-size: var(--text-xs);
  flex-shrink: 0;
}

.strategy-card p { font-size: var(--text-sm); margin-top: 0.5rem; }

.strategy-card .save-amount {
  margin-top: 0.75rem;
  font-weight: 700;
  color: var(--success);
  font-size: var(--text-sm);
}

.strategy-card .section-ref {
  margin-top: 0.65rem;
  font-size: var(--text-xs);
  color: var(--text-secondary);
  border-top: 1px solid var(--border-subtle);
  padding-top: 0.6rem;
}

.mini-calc {
  margin-top: 0.85rem;
  padding-top: 0.85rem;
  border-top: 1px dashed var(--border-subtle);
  display: flex;
  flex-direction: column;
  gap: 0.6rem;
}

.mini-calc label {
  font-size: var(--text-xs);
  font-weight: 700;
  color: var(--text-primary);
}

.mini-calc input {
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-sm);
  padding: 0.55rem 0.7rem;
  min-height: 38px;
  width: 100%;
}

.mini-calc .mini-result {
  font-size: var(--text-sm);
  font-weight: 700;
  color: var(--accent-hover);
  background: var(--bg-subtle);
  border-radius: var(--radius-sm);
  padding: 0.6rem 0.75rem;
}

.disclaimer {
  margin-top: 3rem;
  padding: 1.5rem;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-md);
  background: var(--bg-subtle);
  font-size: var(--text-xs);
  color: var(--text-secondary);
}

.disclaimer h4 { font-size: var(--text-sm); margin-bottom: 0.5rem; }
.disclaimer ul { padding-left: 1.1rem; margin-top: 0.4rem; }
.disclaimer li { margin-bottom: 0.25rem; }

.site-footer {
  border-top: 1px solid var(--border-subtle);
  padding: 2rem 0;
  text-align: center;
  color: var(--text-secondary);
  font-size: var(--text-xs);
}

.footer-text {
  margin-top: 1.5rem;
}

.visitor-counter {
  display: inline-flex;
  align-items: stretch;
  gap: 1.5rem;
  padding: 1rem 1.75rem;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  background: var(--surface);
  transition: opacity var(--transition-base);
}

.visitor-counter.unavailable {
  opacity: 0.55;
}

.visitor-stat {
  display: flex;
  align-items: center;
  gap: 0.6rem;
}

.visitor-icon {
  width: 26px;
  height: 26px;
  color: var(--accent);
  flex-shrink: 0;
}

.visitor-text {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  line-height: 1.15;
}

.visitor-number {
  font-weight: 700;
  font-size: var(--text-lg);
  color: var(--accent-hover);
  font-variant-numeric: tabular-nums;
}

.visitor-label {
  font-size: var(--text-xs);
  text-transform: uppercase;
  letter-spacing: 0.05em;
  color: var(--text-secondary);
}

.visitor-sep {
  width: 1px;
  background: var(--border-subtle);
}

@media (max-width: 480px) {
  .visitor-counter {
    gap: 1rem;
    padding: 0.85rem 1.1rem;
  }
  .visitor-icon { width: 22px; height: 22px; }
}

.toast {
  position: fixed;
  bottom: 1.5rem;
  left: 50%;
  transform: translateX(-50%) translateY(20px);
  background: var(--text-primary);
  color: #FFFFFF;
  padding: 0.85rem 1.5rem;
  border-radius: 999px;
  font-size: var(--text-sm);
  font-weight: 700;
  opacity: 0;
  pointer-events: none;
  transition: opacity var(--transition-base), transform var(--transition-base);
  z-index: 300;
}

.toast.visible {
  opacity: 1;
  transform: translateX(-50%) translateY(0);
}

.intro-screen {
  position: fixed;
  inset: 0;
  z-index: 9999;
  background: var(--bg);
  display: flex;
  align-items: center;
  justify-content: center;
  transition: opacity var(--transition-slow) ease;
}

.intro-screen.hide {
  opacity: 0;
  pointer-events: none;
}

.intro-video {
  width: 60%;
  height: 60%;
  object-fit: contain;
  pointer-events: none;
  user-select: none;
  border-radius: var(--radius-lg);
  background: var(--bg);
}

.intro-video.mode-mobile,
.intro-video.mode-desktop {
  object-fit: contain;
}

@media (max-width: 640px) {
  .ledger-head, .ledger-body { padding-left: 1.1rem; padding-right: 1.1rem; }
  .ledger-row.total { padding-left: 1.1rem; padding-right: 1.1rem; }
  .form-panel { padding: 1.1rem; }
  h1 { font-size: var(--text-xl); }
}