:root {
  --paper: #f4f7fb;
  --white: #ffffff;
  --ink: #10213a;
  --muted: #5e6e82;
  --blue: #246bfd;
  --blue-soft: #e8f0ff;
  --green: #087a64;
  --green-soft: #e6f6f1;
  --orange: #cc5f2a;
  --line: #d8e0ea;
  --shadow: 0 20px 60px rgba(16, 33, 58, 0.10);
  --display: "Iowan Old Style", "Palatino Linotype", Palatino, Georgia, serif;
  --body: Aptos, "Segoe UI", system-ui, sans-serif;
  --utility: "Cascadia Mono", "SFMono-Regular", Consolas, monospace;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-family: var(--body);
  font-size: 16px;
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
}
a { color: var(--blue); text-underline-offset: 0.18em; }
a:hover { text-decoration-thickness: 2px; }
button, input, select { font: inherit; }
button { color: inherit; }
:focus-visible { outline: 3px solid #ffb84d; outline-offset: 3px; }
.skip-link {
  position: fixed;
  z-index: 100;
  top: 12px;
  left: 12px;
  padding: 10px 14px;
  color: var(--white);
  background: var(--ink);
  border-radius: 8px;
  transform: translateY(-150%);
}
.skip-link:focus { transform: translateY(0); }

.site-header, main, footer { width: min(1180px, calc(100% - 40px)); margin-inline: auto; }
.site-header {
  min-height: 92px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 28px;
}
.brand { display: inline-flex; align-items: center; gap: 11px; color: var(--ink); text-decoration: none; }
.brand-mark {
  width: 42px;
  height: 42px;
  display: grid;
  place-items: center;
  color: var(--white);
  background: var(--blue);
  border-radius: 13px 13px 13px 4px;
  font: 700 13px/1 var(--utility);
  letter-spacing: -0.04em;
}
.brand strong, .brand small { display: block; }
.brand strong { font-size: 16px; line-height: 1.1; letter-spacing: -0.02em; }
.brand small { margin-top: 3px; color: var(--muted); font: 600 10px/1 var(--utility); text-transform: uppercase; letter-spacing: 0.08em; }
nav { display: flex; align-items: center; gap: 26px; }
nav a { color: var(--ink); font-size: 14px; font-weight: 700; text-decoration: none; }
nav a:hover, nav a[aria-current="page"] { color: var(--blue); }

.hero {
  min-height: 650px;
  display: grid;
  grid-template-columns: minmax(0, 1.03fr) minmax(380px, 0.97fr);
  align-items: center;
  gap: clamp(50px, 7vw, 100px);
  padding: 76px 0 108px;
}
.eyebrow {
  margin: 0 0 16px;
  color: var(--blue);
  font: 700 12px/1.4 var(--utility);
  text-transform: uppercase;
  letter-spacing: 0.09em;
}
h1, h2, h3, p { text-wrap: pretty; }
h1, h2 { font-family: var(--display); font-weight: 700; letter-spacing: -0.045em; }
h1 { max-width: 700px; margin: 0; font-size: clamp(52px, 6.2vw, 82px); line-height: 0.98; }
h2 { margin: 0; font-size: clamp(38px, 4.4vw, 60px); line-height: 1.04; }
h3 { margin: 0; font-size: 20px; line-height: 1.25; letter-spacing: -0.025em; }
.lede { max-width: 640px; margin: 27px 0 0; color: var(--muted); font-size: clamp(17px, 1.8vw, 20px); line-height: 1.65; }
.hero-actions { display: flex; align-items: center; gap: 26px; margin-top: 34px; }
.button {
  min-height: 48px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  padding: 11px 18px;
  border: 1px solid transparent;
  border-radius: 10px;
  font-weight: 800;
  text-decoration: none;
  cursor: pointer;
  transition: transform 160ms ease, box-shadow 160ms ease, background 160ms ease;
}
.button:hover { transform: translateY(-2px); }
.button-primary { color: var(--white); background: var(--blue); box-shadow: 0 10px 24px rgba(36, 107, 253, 0.22); }
.button-primary:hover { background: #1758dc; }
.button-dark { color: var(--white); background: var(--ink); }
.button-light { color: var(--ink); background: var(--white); }
.button-quiet { border-color: var(--line); color: var(--ink); background: var(--white); }
.text-link { color: var(--ink); font-weight: 800; text-decoration: none; }
.privacy-note { margin: 24px 0 0; color: var(--muted); font-size: 13px; }
.privacy-note span { margin-right: 6px; color: var(--green); font-size: 10px; }

.ledger-card {
  position: relative;
  padding: 24px 24px 18px 46px;
  overflow: hidden;
  background-color: var(--white);
  background-image: repeating-linear-gradient(to bottom, transparent 0, transparent 43px, rgba(36, 107, 253, 0.10) 44px);
  border: 1px solid #cfd9e5;
  border-radius: 20px;
  box-shadow: var(--shadow);
  transform: rotate(1.25deg);
}
.ledger-card::before { content: ""; position: absolute; top: 0; bottom: 0; left: 26px; width: 1px; background: rgba(204, 95, 42, 0.45); }
.ledger-header, .ledger-row, .ledger-total { position: relative; display: grid; align-items: center; }
.ledger-header { grid-template-columns: 1fr auto; min-height: 44px; color: var(--muted); font: 700 11px/1 var(--utility); text-transform: uppercase; letter-spacing: 0.05em; }
.ledger-row { grid-template-columns: 1.1fr 0.9fr 1fr; gap: 12px; min-height: 88px; border-bottom: 1px solid rgba(216, 224, 234, 0.75); }
.ledger-row small, .ledger-row strong { display: block; }
.ledger-row small { color: var(--muted); font: 600 10px/1.4 var(--utility); text-transform: uppercase; }
.ledger-row strong { margin-top: 5px; font-size: clamp(14px, 1.5vw, 18px); }
.ledger-result { padding: 12px; background: var(--green-soft); border-radius: 10px; }
.ledger-result strong { color: var(--green); }
.ledger-total { grid-template-columns: 1fr auto; min-height: 74px; font: 700 12px/1.4 var(--utility); }
.ledger-total strong { color: var(--blue); font-size: 21px; }
.ledger-card > p { margin: 8px 0 0; color: var(--muted); font-size: 11px; text-align: right; }

.principles { padding: 115px 0; border-top: 1px solid var(--line); }
.section-heading { max-width: 760px; }
.principle-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; margin-top: 54px; }
.principle-grid article { min-height: 270px; padding: 28px; background: rgba(255,255,255,0.68); border: 1px solid var(--line); border-radius: 16px; }
.formula { display: inline-flex; margin-bottom: 58px; color: var(--blue); font: 700 23px/1 var(--utility); letter-spacing: -0.08em; }
.principle-grid p { margin: 13px 0 0; color: var(--muted); }
.callout { margin-bottom: 90px; padding: 54px; display: flex; justify-content: space-between; align-items: end; gap: 40px; color: var(--white); background: var(--blue); border-radius: 24px 24px 24px 7px; }
.callout .eyebrow { color: #cfdcff; }
.callout h2 { max-width: 690px; }
.callout p:not(.eyebrow) { max-width: 720px; margin: 18px 0 0; color: #e4ebff; }
.callout-actions { display: flex; flex: 0 0 auto; gap: 10px; }

.evidence-main { max-width: 1060px; }
.evidence-hero { display: grid; grid-template-columns: minmax(0, 1fr) 210px; align-items: end; gap: 64px; padding: 78px 0 62px; }
.evidence-hero h1 { font-size: clamp(48px, 6.4vw, 76px); }
.record-strip { display: grid; gap: 1px; overflow: hidden; border: 1px solid var(--line); border-radius: 14px; background: var(--line); }
.record-strip span { display: grid; grid-template-columns: 34px 1fr; align-items: center; min-height: 54px; padding: 10px 14px; background: var(--white); font-weight: 800; }
.record-strip b { color: var(--blue); font: 700 11px/1 var(--utility); }
.evidence-sheet { margin-bottom: 96px; }
.local-badge { padding: 7px 10px; color: var(--green); background: var(--green-soft); border-radius: 999px; font: 700 11px/1 var(--utility); }
.do-not-enter { display: grid; grid-template-columns: 140px 1fr; gap: 20px; margin-top: 28px; padding: 18px 20px; color: #6f2d19; background: #fff4ed; border: 1px solid #f1cbbb; border-radius: 12px; }
.do-not-enter strong { font-family: var(--utility); text-transform: uppercase; letter-spacing: 0.04em; }
.do-not-enter p { margin: 0; }
.evidence-fields { grid-template-columns: repeat(2, minmax(0, 1fr)); }
.evidence-sheet fieldset + fieldset { margin-top: 18px; }
.net-line { margin: 18px 0 0; padding-top: 16px; border-top: 1px solid var(--line); color: var(--muted); }
.net-line strong { margin-left: 8px; color: var(--green); font-size: 22px; }
.check-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px; }
.check-grid label { display: flex; align-items: start; gap: 10px; padding: 13px; background: var(--paper); border-radius: 8px; }
.check-grid input { width: 18px; min-height: 18px; margin-top: 3px; }
.check-grid label > span { margin: 0; font-weight: 700; }
.notes-field { display: block; margin-top: 22px; }
textarea { width: 100%; padding: 12px; resize: vertical; color: var(--ink); background: var(--white); border: 1px solid #bcc9d8; border-radius: 8px; font: inherit; }
textarea:focus { border-color: var(--blue); box-shadow: 0 0 0 3px rgba(36,107,253,0.14); outline: none; }
.evidence-method code { padding: 2px 5px; color: var(--ink); background: var(--blue-soft); border-radius: 4px; font-family: var(--utility); font-size: 0.88em; }

.tool-main { max-width: 1060px; }
.tool-intro { max-width: 850px; padding: 78px 0 52px; }
.tool-intro h1 { font-size: clamp(46px, 6vw, 74px); }
.tool-intro > p:last-child { max-width: 720px; margin: 24px 0 0; color: var(--muted); font-size: 18px; }
.worksheet { margin-bottom: 108px; padding: clamp(24px, 4vw, 44px); background: var(--white); border: 1px solid var(--line); border-radius: 22px; box-shadow: var(--shadow); }
.worksheet-topline, .results-heading { display: flex; align-items: start; justify-content: space-between; gap: 24px; }
.worksheet-topline h2, .results h2 { font-size: clamp(30px, 3.5vw, 43px); }
form { margin-top: 38px; }
fieldset { min-width: 0; margin: 0; padding: 24px; border: 1px solid var(--line); border-radius: 14px; }
legend { padding: 0 8px; font-weight: 800; }
.card-details { background: #f8faff; }
.field-grid { display: grid; gap: 18px; }
.compact-fields { grid-template-columns: 1fr 1fr; }
label > span:first-child { display: block; margin-bottom: 7px; font-size: 13px; font-weight: 800; }
label small { display: block; margin-top: 7px; color: var(--muted); font-size: 12px; }
input, select { width: 100%; min-height: 48px; padding: 10px 12px; color: var(--ink); background: var(--white); border: 1px solid #bcc9d8; border-radius: 8px; }
input:focus, select:focus { border-color: var(--blue); box-shadow: 0 0 0 3px rgba(36,107,253,0.14); outline: none; }
.input-wrap { display: flex; align-items: center; overflow: hidden; background: var(--white); border: 1px solid #bcc9d8; border-radius: 8px; }
.input-wrap:focus-within { border-color: var(--blue); box-shadow: 0 0 0 3px rgba(36,107,253,0.14); }
.input-wrap b { padding-inline: 12px 0; color: var(--muted); font-family: var(--utility); font-size: 13px; }
.input-wrap input { border: 0; box-shadow: none; }
.input-wrap input:focus { box-shadow: none; }
.offer-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; margin-top: 18px; }
.offer-dot { width: 9px; height: 9px; display: inline-block; margin-right: 6px; border-radius: 50%; }
.dot-a { background: var(--blue); }
.dot-b { background: var(--orange); }
.form-actions { display: flex; gap: 12px; margin-top: 22px; }
.form-error { margin-top: 18px; padding: 12px 14px; color: #8c2119; background: #fff0ee; border: 1px solid #f5c4bd; border-radius: 8px; font-weight: 700; }
.results { margin-top: 40px; padding-top: 38px; border-top: 1px solid var(--line); }
.results-heading > p { max-width: 420px; margin: 8px 0 0; color: var(--green); font-weight: 800; text-align: right; }
.result-cards { display: grid; grid-template-columns: repeat(3, 1fr); gap: 14px; margin-top: 24px; }
.result-cards article { padding: 22px; background: var(--paper); border-radius: 12px; }
.result-cards .difference-card { background: var(--green-soft); }
.result-label { display: block; margin-bottom: 16px; color: var(--muted); font: 700 11px/1 var(--utility); text-transform: uppercase; }
.result-cards strong, .result-cards small { display: block; }
.result-cards strong { font-size: clamp(23px, 2.5vw, 32px); line-height: 1.1; }
.result-cards small { margin-top: 5px; color: var(--muted); }
.result-cards p { margin: 18px 0 0; padding-top: 14px; border-top: 1px solid var(--line); }
.result-cards p b { color: var(--blue); }
.result-note { margin: 20px 0 0; color: var(--muted); font-size: 13px; }
.method { max-width: 780px; margin: 0 auto 120px; }
.method header { margin-bottom: 54px; }
.method h2 { font-size: clamp(38px, 5vw, 58px); }
.article-lede { margin: 22px 0 0; color: var(--muted); font-size: 20px; }
.method h3 { margin-top: 46px; font-size: 24px; }
.method h3 + p { margin-top: 13px; }
.equation { display: flex; align-items: center; justify-content: center; gap: 14px; margin: 30px 0; padding: 22px; background: var(--white); border: 1px solid var(--line); border-radius: 12px; font: 700 13px/1.4 var(--utility); text-align: center; }
.equation b { color: var(--blue); font-size: 20px; }
.source-note { margin-top: 54px; padding: 30px; background: var(--blue-soft); border-left: 4px solid var(--blue); border-radius: 0 14px 14px 0; }
.source-note h3 { margin-top: 0; }
.source-note p:last-child { margin-bottom: 0; }

footer { padding: 36px 0 50px; display: grid; grid-template-columns: 1fr 1.4fr auto; align-items: center; gap: 32px; border-top: 1px solid var(--line); color: var(--muted); font-size: 12px; }
footer p { margin: 0; }
.footer-brand { opacity: 0.82; }

@media (max-width: 820px) {
  .hero { min-height: auto; grid-template-columns: 1fr; padding-top: 56px; }
  .hero-copy { max-width: 690px; }
  .ledger-card { max-width: 620px; transform: none; }
  .principle-grid { grid-template-columns: 1fr; }
  .principle-grid article { min-height: auto; }
  .formula { margin-bottom: 32px; }
  .callout { align-items: start; flex-direction: column; }
  .callout-actions { flex-wrap: wrap; }
  .evidence-hero { grid-template-columns: 1fr; gap: 36px; }
  .record-strip { grid-template-columns: repeat(4, 1fr); }
  .record-strip span { grid-template-columns: 1fr; gap: 7px; }
  .result-cards { grid-template-columns: 1fr; }
  footer { grid-template-columns: 1fr 1fr; }
  footer p:nth-child(2) { grid-column: 1 / -1; grid-row: 2; }
}

@media (max-width: 560px) {
  .site-header, main, footer { width: min(100% - 28px, 1180px); }
  .site-header { min-height: 78px; }
  nav { gap: 13px; }
  nav a { font-size: 12px; }
  nav a:last-child { display: none; }
  h1 { font-size: clamp(43px, 13vw, 58px); }
  .hero { gap: 54px; padding: 48px 0 78px; }
  .hero-actions, .form-actions { align-items: stretch; flex-direction: column; }
  .hero-actions .text-link { padding: 8px 0; }
  .ledger-card { padding-right: 14px; padding-left: 38px; }
  .ledger-card::before { left: 22px; }
  .ledger-row { grid-template-columns: 1fr 1fr; }
  .ledger-result { grid-column: 1 / -1; }
  .principles { padding: 82px 0; }
  .callout { margin-bottom: 64px; padding: 34px 24px; }
  .callout-actions { width: 100%; flex-direction: column; }
  .tool-intro { padding-top: 50px; }
  .worksheet { margin-inline: -7px; padding: 22px 16px; }
  .worksheet-topline, .results-heading { align-items: stretch; flex-direction: column; }
  .compact-fields, .offer-grid { grid-template-columns: 1fr; }
  .evidence-hero { padding-top: 50px; }
  .record-strip { grid-template-columns: repeat(2, 1fr); }
  .do-not-enter { grid-template-columns: 1fr; gap: 8px; }
  .evidence-fields, .check-grid { grid-template-columns: 1fr; }
  fieldset { padding: 18px 14px; }
  .results-heading > p { text-align: left; }
  .equation { align-items: stretch; flex-direction: column; gap: 6px; }
  footer { grid-template-columns: 1fr; }
  footer p:nth-child(2) { grid-column: auto; grid-row: auto; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition-duration: 0.01ms !important; animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; }
}

@media print {
  body { background: #fff; font-size: 11pt; }
  .site-header, footer, .evidence-hero, .evidence-method, .no-print, .privacy-note { display: none !important; }
  main, .tool-main { width: 100%; max-width: none; margin: 0; }
  .worksheet, .evidence-sheet { margin: 0; padding: 0; border: 0; border-radius: 0; box-shadow: none; }
  .worksheet-topline { margin-bottom: 14px; }
  fieldset { break-inside: avoid; }
  input, select, textarea { color: #000; border-color: #777; }
  .check-grid label { background: #fff; border: 1px solid #bbb; }
}