:root{--teal:#173f46;--dark:#102d33;--cream:#f4f1eb;--ink:#17252b;--muted:#5b696d;--line:#d9d8d1;--rust:#a64e2e;--white:#fff;--soft:#e7eeeb}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:24px}body{margin:0;background:var(--cream);color:var(--ink);font:16px/1.65 system-ui,-apple-system,'Segoe UI',sans-serif}a{color:var(--teal);text-underline-offset:4px}button,input{font:inherit}button,a{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:focus-visible,a:focus-visible,input:focus-visible{outline:3px solid #cc7549;outline-offset:4px}button:disabled,[aria-disabled=true]{opacity:.5;cursor:not-allowed}.wrap{width:min(1120px,calc(100% - 48px));margin:auto}.skip{position:absolute;top:-80px;left:16px;background:white;padding:12px;z-index:20}.skip:focus{top:12px}header{border-top:5px solid var(--rust);border-bottom:1px solid var(--line)}.nav{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:92px}.brand{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--teal)}.brand-mark{display:grid;place-items:center;width:46px;height:46px;border:1px solid var(--teal);border-radius:50%;font:700 30px Georgia,serif}.brand-name{font:700 28px Georgia,serif;letter-spacing:-1px}.brand small{display:block;font:10px system-ui;letter-spacing:.18em;text-transform:uppercase;margin-top:2px}.nav-links{display:flex;gap:26px;font-size:14px}.nav-links a{text-decoration:none}.intro{padding:50px 0 32px;max-width:770px}.eyebrow{font-size:11px;letter-spacing:.17em;text-transform:uppercase;color:var(--rust);font-weight:750;margin:0 0 12px}h1,h2,h3{font-family:Georgia,'Times New Roman',serif;line-height:1.15;color:var(--teal);text-wrap:balance}h1{font-size:clamp(38px,5vw,58px);font-weight:500;letter-spacing:-2px;margin:0 0 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16px}.receipt-heading{display:flex;justify-content:space-between;gap:10px;border-bottom:1px dashed #aeb9ae;padding-bottom:17px;margin-bottom:20px}.receipt-heading strong{font:700 22px Georgia,serif;color:var(--teal)}.receipt-heading small{font-size:9px;letter-spacing:.1em;display:block;text-transform:uppercase;color:var(--muted)}.receipt-heading .year{font-size:11px;align-self:center}.receipt dl{margin:0;font:14px/1.6 ui-monospace,Consolas,monospace}.receipt dl div{display:flex;justify-content:space-between;gap:14px;padding:9px 0}.receipt dt,.receipt dd{margin:0}.receipt dd{font-weight:700;text-align:right;overflow-wrap:anywhere}.receipt dl .gross-row{border-top:1px dashed #aeb9ae;margin-top:4px;padding-top:15px}.result{border-top:1px solid var(--line);padding-top:18px;margin-top:18px}.result-label{font-size:11px;color:var(--muted);text-transform:uppercase;letter-spacing:.09em;display:block}.result-total{font:500 clamp(30px,4vw,43px)/1.3 Georgia,serif;letter-spacing:-1px;display:block;overflow-wrap:anywhere;color:var(--teal);margin-top:5px}.formula{font:11px/1.6 ui-monospace,Consolas,monospace;color:var(--muted);margin:12px 0 0}.share-actions{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-top:9px}.share-actions a,.share-actions button{padding:11px 8px;border-radius:8px;font-size:12px;font-weight:700;text-align:center;text-decoration:none}.whatsapp{background:#e1eee2;border:1px solid #e1eee2;color:#164229;display:flex;align-items:center;justify-content:center;gap:7px}.whatsapp svg{width:17px;height:17px}.copy{color:white;background:transparent;border:1px solid #7b9898}.share-note{font-size:10px;color:#d3e2df;margin:0;text-align:center}.feedback{font-size:12px;color:white;margin:0}.feedback:empty{display:none}.trust-strip{display:flex;gap:22px;justify-content:center;flex-wrap:wrap;font-size:11px;color:var(--muted);padding:18px 0}.trust-strip 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0;font-size:12px}.footer-line{display:flex;justify-content:space-between;gap:24px;align-items:center}footer strong{font:24px Georgia,serif;color:white}footer a{color:#d8e3df}.footer-links{display:flex;gap:20px}footer p{margin:12px 0 0;font-size:11px;max-width:80ch}.prose{max-width:780px;padding:45px 0 65px;min-height:55vh}.prose h1{font-size:42px}.prose h2{font-size:28px;margin-top:32px}.prose li{margin-bottom:12px}.prose p{color:var(--muted)}[hidden]{display:none!important}@media(max-width:760px){.wrap{width:calc(100% - 32px)}.nav{min-height:80px;gap:12px}.nav-links{gap:14px;font-size:12px}.nav-links a:last-child{display:none}.intro{padding:32px 0 24px}.workspace{grid-template-columns:1fr}.calculator{padding:24px}.receipt-shell{padding:24px}.quote{align-items:flex-start;flex-direction:column;gap:8px}.examples{grid-template-columns:1fr}.section-top{display:block}.checked{margin-bottom:16px}.related{align-items:flex-start;flex-direction:column}.footer-line{align-items:flex-start;flex-direction:column}.brand-name{font-size:25px}.brand-mark{width:40px;height:40px;font-size:26px}th,td{padding:12px 14px}h1{letter-spacing:-1px}.trust-strip{gap:8px 18px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{header,.share-actions,.share-note,.quote,.calculator-bottom,.nav-links,footer{display:none}.workspace{grid-template-columns:1fr}.calculator{display:none}.receipt-shell{background:white;padding:0}.receipt{border:1px solid #ddd}.receipt:after{display:none}body{background:white}.content-section,.related,.trust-strip{display:none}.intro{padding:0 0 20px}}

.table-copy{grid-column:1/-1}.table-copy-hint{font-size:11px;color:#d3e2df;margin:0;text-align:center}.spreadsheet{max-width:900px}.spreadsheet>p{font-size:14px}.spreadsheet h3{margin:26px 0 12px}.formula-hint{color:var(--muted);font-size:13px}.spreadsheet-row{display:flex;align-items:center;gap:10px;margin:12px 0}.spreadsheet-row code{flex:1;min-width:0;border:1px solid var(--line);border-radius:8px;padding:13px 16px;background:#fff;font:13px/1.5 ui-monospace,Consolas,monospace;overflow-wrap:anywhere}.spreadsheet-row button{padding:12px 17px;background:var(--teal);color:#fff;border:1px solid var(--teal);border-radius:7px;font-size:13px;min-height:44px}.formula-feedback{color:var(--teal);font-size:13px}.formula-feedback:empty{display:none}@media(max-width:420px){.spreadsheet-row{gap:7px}.spreadsheet-row code{padding:12px 9px;font-size:11px}.spreadsheet-row button{padding:10px 12px}}

.contact-section{border:1px solid var(--line);border-radius:14px;background:#ecece2;padding:36px;margin:12px 0 50px}.contact-about{display:grid;grid-template-columns:160px 1fr;gap:30px;align-items:center;margin-bottom:30px}.contact-about img{width:160px;height:160px;object-fit:contain;background:white;border-radius:12px}.contact-about h2{margin:0 0 15px}.contact-about p{font-size:14px;color:var(--muted);max-width:65ch}.contact-about .eyebrow{font-size:10px;color:var(--teal)}.contact-signature{font:italic 24px Georgia,serif!important;color:var(--teal)!important;margin-bottom:0}.contact-form{display:grid;gap:18px}.contact-fields{display:grid;grid-template-columns:1fr 1fr;gap:18px}.contact-form label{display:grid;gap:7px;font-size:13px;font-weight:650;color:var(--teal)}.contact-form input,.contact-form textarea{width:100%;min-width:0;border:1px solid #aab7b3;border-radius:7px;background:#fff;color:var(--ink);padding:12px;font:16px/1.5 system-ui,sans-serif}.contact-form textarea{resize:vertical;min-height:130px}.contact-submit{display:flex;align-items:center;gap:20px}.contact-submit button{background:var(--teal);color:white;border:1px solid var(--teal);padding:13px 24px;border-radius:7px;font-weight:650}.contact-submit p{margin:0;font-size:11px;color:var(--muted)}.contact-status{font-size:14px;margin:0}.contact-status:empty{display:none}.contact-hp{position:absolute!important;left:-9999px;top:auto;width:1px;height:1px;overflow:hidden}.footer-links{flex-wrap:wrap}@media(max-width:600px){.contact-section{padding:24px 20px}.contact-about{grid-template-columns:1fr;gap:20px}.contact-about img{width:120px;height:120px}.contact-fields{grid-template-columns:1fr}.contact-submit{align-items:flex-start;flex-direction:column;gap:12px}}@media print{.contact-section{display:none}}

.breadcrumbs{padding-top:1.5rem;font-size:.875rem}.breadcrumbs a{display:inline-block;padding:.5rem 0}

@media(max-width:760px){.nav{flex-wrap:wrap;padding-block:14px}.nav-links{width:100%;justify-content:space-between;gap:8px;flex-wrap:wrap}.nav-links a,.nav-links a:last-child{display:flex;align-items:center;min-height:44px}}