/* =================================================================
   WhatIsMyTax.com — design system
   Direction: "financial-terminal clarity"
   ================================================================= */
:root{
  --ink:#0E2233; --ink-2:#16324b; --ink-3:#22425f;
  --net:#14b87a; --net-deep:#0e8c5c; --net-soft:#e7f7f0;
  --gold:#e7b24c; --gold-soft:#fbf2dd;
  --paper:#fafbfc; --surface:#ffffff; --surface-2:#f3f6f9;
  --line:#e4e9ef; --line-strong:#cfd8e2;
  --text:#15212c; --muted:#586675; --muted-2:#7b8896;
  --danger:#d6584a;
  --radius:14px; --radius-sm:9px; --radius-lg:22px;
  --shadow-sm:0 1px 2px rgba(14,34,51,.06),0 1px 3px rgba(14,34,51,.05);
  --shadow:0 6px 24px -8px rgba(14,34,51,.18);
  --shadow-lg:0 24px 60px -20px rgba(14,34,51,.30);
  --maxw:1140px; --maxw-narrow:760px;
  --ff-display:"Space Grotesk",-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;
  --ff-body:"Inter",-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;
  --ff-mono:"Space Mono","SFMono-Regular",ui-monospace,Menlo,monospace;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation-duration:.001ms!important;transition-duration:.001ms!important}}
body{
  margin:0;font-family:var(--ff-body);color:var(--text);background:var(--paper);
  font-size:17px;line-height:1.65;-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility;
}
img,svg{max-width:100%;height:auto;display:block}
a{color:var(--net-deep);text-decoration:none}
a:hover{text-decoration:underline}
h1,h2,h3,h4{font-family:var(--ff-display);color:var(--ink);line-height:1.15;letter-spacing:-.02em;margin:0 0 .5em}
h1{font-size:clamp(2rem,5vw,3.2rem);font-weight:700}
h2{font-size:clamp(1.5rem,3.4vw,2.1rem);font-weight:700;margin-top:1.6em}
h3{font-size:clamp(1.2rem,2.4vw,1.45rem);font-weight:600;margin-top:1.4em}
p{margin:0 0 1.1em}
:focus-visible{outline:3px solid var(--gold);outline-offset:2px;border-radius:4px}
.container{width:100%;max-width:var(--maxw);margin-inline:auto;padding-inline:clamp(18px,4vw,32px)}
.narrow{max-width:var(--maxw-narrow)}
.eyebrow{font-family:var(--ff-mono);font-size:.72rem;letter-spacing:.18em;text-transform:uppercase;color:var(--net-deep);font-weight:700;margin:0 0 .8em}
.lede{font-size:1.18rem;color:var(--muted);line-height:1.6}
.muted{color:var(--muted)}
.center{text-align:center}
.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);border:0}

/* ---------- buttons ---------- */
.btn{display:inline-flex;align-items:center;gap:.5em;font-family:var(--ff-display);font-weight:600;
  font-size:1rem;padding:.8em 1.4em;border-radius:var(--radius-sm);border:1px solid transparent;cursor:pointer;
  transition:transform .15s ease,box-shadow .15s ease,background .15s ease;text-decoration:none;line-height:1}
.btn:hover{text-decoration:none;transform:translateY(-1px)}
.btn-primary{background:var(--net);color:#04261a;box-shadow:0 6px 18px -6px rgba(20,184,122,.6)}
.btn-primary:hover{background:var(--net-deep);color:#fff}
.btn-ink{background:var(--ink);color:#fff}
.btn-ink:hover{background:var(--ink-2)}
.btn-ghost{background:var(--surface);color:var(--ink);border-color:var(--line-strong)}
.btn-ghost:hover{border-color:var(--ink);background:var(--surface-2)}
.btn-lg{font-size:1.08rem;padding:.95em 1.7em}

/* ---------- header ---------- */
.site-header{position:sticky;top:0;z-index:60;background:rgba(250,251,252,.86);
  backdrop-filter:saturate(180%) blur(12px);border-bottom:1px solid var(--line)}
.header-inner{display:flex;align-items:center;justify-content:space-between;gap:1rem;height:68px}
.brand{display:flex;align-items:center;gap:.6rem;font-family:var(--ff-display);font-weight:700;
  font-size:1.2rem;color:var(--ink);letter-spacing:-.02em}
.brand:hover{text-decoration:none}
.brand svg{flex:0 0 auto}
.brand .b-light{color:var(--muted);font-weight:500}
.nav{display:flex;align-items:center;gap:.3rem}
.nav a{font-family:var(--ff-display);font-weight:500;font-size:.97rem;color:var(--ink-2);
  padding:.5em .85em;border-radius:8px}
.nav a:hover{background:var(--surface-2);color:var(--ink);text-decoration:none}
.nav .btn{margin-left:.4rem;padding:.6em 1.1em}
.nav-toggle{display:none;background:none;border:1px solid var(--line-strong);border-radius:9px;
  width:44px;height:44px;cursor:pointer;align-items:center;justify-content:center;color:var(--ink)}
.nav-toggle svg{width:22px;height:22px}
@media (max-width:920px){
  .nav-toggle{display:inline-flex}
  .nav{position:fixed;inset:68px 0 auto 0;flex-direction:column;align-items:stretch;gap:.15rem;
    background:var(--surface);border-bottom:1px solid var(--line);padding:.8rem clamp(18px,4vw,32px) 1.2rem;
    box-shadow:var(--shadow);transform:translateY(-130%);transition:transform .28s cubic-bezier(.4,0,.2,1);
    max-height:calc(100vh - 68px);overflow:auto}
  .nav.open{transform:translateY(0)}
  .nav a{padding:.75em .6em;border-radius:8px;font-size:1.05rem}
  .nav .btn{margin:.4rem 0 0;justify-content:center}
}

/* ---------- hero ---------- */
.hero{position:relative;overflow:hidden;background:
  radial-gradient(120% 90% at 85% -10%,rgba(20,184,122,.10),transparent 55%),
  radial-gradient(90% 80% at 0% 0%,rgba(231,178,76,.10),transparent 50%);
  padding:clamp(2.4rem,6vw,4.5rem) 0 clamp(2rem,5vw,3.4rem)}
.hero-grid{display:grid;grid-template-columns:1.05fr .95fr;gap:clamp(1.6rem,4vw,3rem);align-items:center}
@media (max-width:880px){.hero-grid{grid-template-columns:1fr}}
.hero h1 span{color:var(--net-deep)}
.hero .lede{max-width:34ch}
.hero-cta{display:flex;flex-wrap:wrap;gap:.7rem;margin-top:1.4rem}
.hero-trust{display:flex;flex-wrap:wrap;gap:1.2rem;margin-top:1.6rem;font-size:.86rem;color:var(--muted)}
.hero-trust span{display:flex;align-items:center;gap:.4rem}
.hero-trust svg{width:18px;height:18px;color:var(--net)}

/* ---------- readout slab (signature) ---------- */
.readout{background:linear-gradient(165deg,var(--ink),#091824);border-radius:var(--radius-lg);
  padding:clamp(1.2rem,3vw,1.7rem);color:#dce6ef;box-shadow:var(--shadow-lg);position:relative;overflow:hidden}
.readout::before{content:"";position:absolute;inset:0;background:
  linear-gradient(transparent 95%,rgba(255,255,255,.04) 95%);background-size:100% 26px;opacity:.5;pointer-events:none}
.readout h3{color:#fff;margin:0 0 .2em;font-size:1.15rem}
.readout .sub{color:#8ea3b6;font-size:.84rem;margin:0 0 1.1rem}
.field{margin:0 0 .9rem;position:relative;z-index:1}
.field label{display:block;font-size:.8rem;color:#9fb3c6;margin:0 0 .35rem;font-weight:500}
.field input,.field select{width:100%;background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.14);
  color:#fff;border-radius:9px;padding:.7em .85em;font-family:var(--ff-mono);font-size:1rem;
  transition:border-color .15s,background .15s}
.field input:focus,.field select:focus{outline:none;border-color:var(--net);background:rgba(20,184,122,.10)}
.field select option{color:#15212c}
.field-row{display:grid;grid-template-columns:1fr 1fr;gap:.7rem}
@media (max-width:420px){.field-row{grid-template-columns:1fr}}
.input-prefix{position:relative}
.input-prefix span{position:absolute;left:.85em;top:50%;transform:translateY(-50%);color:#7e93a6;
  font-family:var(--ff-mono);pointer-events:none}
.input-prefix input{padding-left:1.7em}
.result-rows{border-top:1px dashed rgba(255,255,255,.18);margin-top:1rem;padding-top:1rem;position:relative;z-index:1}
.rrow{display:flex;justify-content:space-between;align-items:baseline;padding:.32em 0;font-family:var(--ff-mono);font-size:.95rem}
.rrow .lbl{color:#9fb3c6}
.rrow .val{color:#e7eef5}
.rrow.deduct .val{color:#f3b6ad}
.rrow.net{border-top:1px solid rgba(255,255,255,.2);margin-top:.5rem;padding-top:.7rem;font-size:1.45rem}
.rrow.net .lbl{color:#bfe9d7;font-family:var(--ff-display);font-weight:600}
.rrow.net .val{color:var(--net);font-weight:700;font-size:1.7rem}
.readout .disclaim{font-size:.72rem;color:#6f8499;margin:.9rem 0 0;line-height:1.5;position:relative;z-index:1}

/* ---------- sections ---------- */
.section{padding:clamp(2.6rem,6vw,4.4rem) 0}
.section.alt{background:var(--surface)}
.section-head{max-width:640px;margin:0 0 2rem}
.section-head.center{margin-inline:auto;text-align:center}

/* ---------- tool cards ---------- */
.grid{display:grid;gap:1.1rem}
.grid-3{grid-template-columns:repeat(3,1fr)}
.grid-2{grid-template-columns:repeat(2,1fr)}
@media (max-width:840px){.grid-3{grid-template-columns:repeat(2,1fr)}}
@media (max-width:560px){.grid-3,.grid-2{grid-template-columns:1fr}}
.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);
  padding:1.4rem;box-shadow:var(--shadow-sm);transition:transform .18s,box-shadow .18s,border-color .18s;
  display:flex;flex-direction:column;gap:.5rem;height:100%}
a.card:hover{text-decoration:none;transform:translateY(-3px);box-shadow:var(--shadow);border-color:var(--net)}
.card .ic{width:46px;height:46px;border-radius:11px;display:grid;place-items:center;
  background:var(--net-soft);color:var(--net-deep);margin-bottom:.4rem}
.card .ic svg{width:24px;height:24px}
.card h3{margin:0;font-size:1.12rem}
.card p{margin:0;color:var(--muted);font-size:.95rem;flex:1}
.card .more{font-family:var(--ff-display);font-weight:600;font-size:.9rem;color:var(--net-deep);
  display:inline-flex;align-items:center;gap:.3rem;margin-top:.4rem}

/* ---------- article cards ---------- */
.post-card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);
  overflow:hidden;box-shadow:var(--shadow-sm);transition:transform .18s,box-shadow .18s;display:flex;flex-direction:column}
a.post-card:hover{text-decoration:none;transform:translateY(-3px);box-shadow:var(--shadow)}
.post-card .cover{aspect-ratio:16/9;background:var(--surface-2);overflow:hidden}
.post-card .cover svg,.post-card .cover img{width:100%;height:100%;object-fit:cover}
.post-card .pc-body{padding:1.1rem 1.2rem 1.3rem}
.post-card .tag{font-family:var(--ff-mono);font-size:.68rem;letter-spacing:.14em;text-transform:uppercase;
  color:var(--net-deep);font-weight:700}
.post-card h3{margin:.4rem 0 .3rem;font-size:1.12rem}
.post-card p{margin:0;color:var(--muted);font-size:.92rem}
.post-card .meta{margin-top:.7rem;font-size:.8rem;color:var(--muted-2);font-family:var(--ff-mono)}

/* ---------- strip / CTA ---------- */
.strip{background:linear-gradient(135deg,var(--ink),var(--ink-2));color:#dce6ef;border-radius:var(--radius-lg);
  padding:clamp(1.8rem,4vw,2.8rem);display:grid;grid-template-columns:1.3fr .7fr;gap:1.5rem;align-items:center}
@media (max-width:720px){.strip{grid-template-columns:1fr}}
.strip h2{color:#fff;margin:0 0 .4rem}
.strip p{color:#a9bccd;margin:0}
.strip .actions{display:flex;flex-wrap:wrap;gap:.7rem;justify-content:flex-end}
@media (max-width:720px){.strip .actions{justify-content:flex-start}}

/* ---------- newsletter ---------- */
.news-form{display:flex;gap:.6rem;flex-wrap:wrap;margin-top:1.2rem}
.news-form input{flex:1;min-width:220px;padding:.85em 1em;border:1px solid var(--line-strong);
  border-radius:9px;font-size:1rem;font-family:var(--ff-body)}
.news-form input:focus{outline:none;border-color:var(--net)}

/* ---------- footer ---------- */
.site-footer{background:var(--ink);color:#9fb3c6;padding:clamp(2.4rem,5vw,3.4rem) 0 1.6rem;margin-top:0}
.footer-grid{display:grid;grid-template-columns:1.6fr 1fr 1fr 1fr;gap:1.8rem}
@media (max-width:780px){.footer-grid{grid-template-columns:1fr 1fr}}
@media (max-width:460px){.footer-grid{grid-template-columns:1fr}}
.footer-brand{display:flex;align-items:center;gap:.6rem;margin-bottom:.9rem}
.footer-brand .fb-name{font-family:var(--ff-display);font-weight:700;font-size:1.15rem;color:#fff}
.site-footer p{font-size:.9rem;line-height:1.6;color:#8ea3b6;max-width:34ch}
.footer-col h4{color:#fff;font-size:.78rem;letter-spacing:.12em;text-transform:uppercase;
  font-family:var(--ff-mono);margin:0 0 .9rem;font-weight:700}
.footer-col ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:.55rem}
.footer-col a{color:#9fb3c6;font-size:.93rem}
.footer-col a:hover{color:#fff;text-decoration:none}
.footer-bottom{border-top:1px solid rgba(255,255,255,.10);margin-top:2.2rem;padding-top:1.4rem;
  display:flex;flex-wrap:wrap;gap:1rem;justify-content:space-between;font-size:.82rem;color:#728599}
.footer-bottom a{color:#a9bccd}

/* ---------- article layout ---------- */
.article-head{padding:clamp(1.8rem,4vw,2.6rem) 0 0}
.breadcrumbs{font-family:var(--ff-mono);font-size:.78rem;color:var(--muted-2);margin-bottom:1rem;display:flex;flex-wrap:wrap;gap:.35rem;align-items:center}
.breadcrumbs a{color:var(--muted)}
.breadcrumbs .sep{opacity:.5}
.article-meta{display:flex;flex-wrap:wrap;gap:1rem;align-items:center;color:var(--muted);font-size:.86rem;margin:.4rem 0 1.4rem;font-family:var(--ff-mono)}
.article-cover{border-radius:var(--radius-lg);overflow:hidden;box-shadow:var(--shadow);margin:0 0 2rem;border:1px solid var(--line)}
.article-cover svg,.article-cover img{width:100%;display:block}
.article-body{font-size:1.07rem}
.article-body h2{scroll-margin-top:90px}
.article-body h3{scroll-margin-top:90px}
.article-body ul,.article-body ol{margin:0 0 1.3em;padding-left:1.3em}
.article-body li{margin:.4em 0}
.article-body figure{margin:1.8em 0}
.article-body figure svg,.article-body figure img{border-radius:var(--radius);border:1px solid var(--line);width:100%;background:var(--surface)}
.article-body figcaption{font-size:.84rem;color:var(--muted-2);text-align:center;margin-top:.6rem;font-style:italic}
.article-body blockquote{margin:1.6em 0;padding:1em 1.3em;background:var(--net-soft);
  border-left:4px solid var(--net);border-radius:0 var(--radius-sm) var(--radius-sm) 0;color:var(--ink-2)}
.article-body blockquote p:last-child{margin:0}
.callout{background:var(--gold-soft);border:1px solid #efd9a6;border-radius:var(--radius);padding:1.1rem 1.3rem;margin:1.6em 0}
.callout strong{color:var(--ink)}
.key-table{width:100%;border-collapse:collapse;margin:1.6em 0;font-size:.95rem}
.key-table th,.key-table td{text-align:left;padding:.7em .9em;border-bottom:1px solid var(--line)}
.key-table th{background:var(--surface-2);font-family:var(--ff-display);color:var(--ink);font-size:.86rem}
.key-table td:last-child,.key-table th:last-child{font-family:var(--ff-mono)}
.toc{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:1.2rem 1.4rem;margin:0 0 2rem}
.toc h4{font-family:var(--ff-mono);font-size:.74rem;letter-spacing:.14em;text-transform:uppercase;color:var(--net-deep);margin:0 0 .7rem}
.toc ol{margin:0;padding-left:1.2em;columns:2;column-gap:2rem}
@media (max-width:560px){.toc ol{columns:1}}
.toc a{color:var(--ink-2);font-size:.92rem}
.faq-item{border-bottom:1px solid var(--line);padding:1em 0}
.faq-item h3{margin:0 0 .4em;font-size:1.1rem}

/* ---------- affiliate product box ---------- */
.aff-box{border:1px solid var(--line);border-radius:var(--radius);padding:1.4rem;margin:2em 0;background:var(--surface)}
.aff-box>.aff-label{font-family:var(--ff-mono);font-size:.7rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);font-weight:700;margin:0 0 1rem}
.aff-list{display:grid;grid-template-columns:1fr 1fr;gap:1rem}
@media (max-width:600px){.aff-list{grid-template-columns:1fr}}
.aff-item{display:flex;gap:.9rem;align-items:flex-start;padding:.9rem;border:1px solid var(--line);border-radius:var(--radius-sm);transition:border-color .15s,box-shadow .15s}
.aff-item:hover{border-color:var(--net);box-shadow:var(--shadow-sm);text-decoration:none}
.aff-item .thumb{flex:0 0 64px;width:64px;height:80px;border-radius:6px;overflow:hidden;background:var(--surface-2);border:1px solid var(--line)}
.aff-item .ai-body{flex:1}
.aff-item .ai-body strong{display:block;color:var(--ink);font-family:var(--ff-display);font-size:.95rem;line-height:1.3;margin-bottom:.2rem}
.aff-item .ai-body span{font-size:.82rem;color:var(--muted)}
.aff-item .ai-cta{font-size:.8rem;color:var(--net-deep);font-weight:700;font-family:var(--ff-display);margin-top:.3rem;display:inline-block}

/* ---------- ad slots ---------- */
.ad-slot{margin:2em auto;max-width:100%;min-height:90px;display:flex;align-items:center;justify-content:center;
  background:repeating-linear-gradient(45deg,var(--surface-2),var(--surface-2) 10px,#eef2f6 10px,#eef2f6 20px);
  border:1px dashed var(--line-strong);border-radius:var(--radius);overflow:hidden}
.ad-slot .ad-tag{font-family:var(--ff-mono);font-size:.66rem;letter-spacing:.14em;text-transform:uppercase;color:var(--muted-2)}
.ad-slot ins{width:100%}

/* ---------- related / pager ---------- */
.related-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1.1rem;margin-top:1.4rem}
@media (max-width:760px){.related-grid{grid-template-columns:1fr}}

/* ---------- legal / prose pages ---------- */
.prose{font-size:1.05rem}
.prose h2{margin-top:1.6em}
.prose ul{padding-left:1.3em}
.prose .updated{font-family:var(--ff-mono);font-size:.82rem;color:var(--muted-2);margin-bottom:1.6rem}

/* ---------- scroll-to-top ---------- */
#toTop{position:fixed;right:18px;bottom:18px;z-index:70;width:48px;height:48px;border-radius:50%;
  background:var(--ink);color:#fff;border:none;cursor:pointer;display:grid;place-items:center;
  box-shadow:var(--shadow);opacity:0;visibility:hidden;transform:translateY(12px);transition:opacity .25s,transform .25s,background .15s}
#toTop.show{opacity:1;visibility:visible;transform:translateY(0)}
#toTop:hover{background:var(--net-deep)}
#toTop svg{width:22px;height:22px}

/* ---------- misc ---------- */
.pill-row{display:flex;flex-wrap:wrap;gap:.5rem;margin-top:1.2rem}
.pill{font-family:var(--ff-mono);font-size:.78rem;background:var(--surface);border:1px solid var(--line-strong);
  border-radius:999px;padding:.4em .9em;color:var(--ink-2)}
.divider{height:1px;background:var(--line);border:0;margin:2.4rem 0}
.disclaimer-note{font-size:.82rem;color:var(--muted);background:var(--surface-2);border-radius:var(--radius-sm);
  padding:.9rem 1.1rem;margin:1.4rem 0;border-left:3px solid var(--gold)}