:root{--tone-text-20314b:#1559bf;--tone-background-f5f8fc:#f5f8fc;--tone-text-1768df:#1559bf;--tone-border-dce4f0:#dce4f0;--tone-background-ffffff:#fff;--tone-text-354767:#20314b;--tone-background-edf4ff:#edf4ff;--tone-border-e6edf7:#e6edf7;--tone-background-1768df:#1768df;--tone-text-ffffff:#fff;--tone-text-5a769c:#526278;--tone-text-5477a4:#526278;--tone-text-66768d:#526278;--tone-border-1768df:#1768df;--tone-border-e1e8f3:#e1e8f3;--tone-background-f2f5fa:#f2f5fa;--tone-text-65758b:#526278;--tone-border-d4deeb:#d4deeb;--tone-background-fff:#fff;--tone-border-edf1f7:#edf1f7;--tone-background-e7edf6:#e7edf6;--tone-border-e9eef5:#e9eef5;--tone-text-78859b:#526278;--tone-text-324866:#1559bf;--tone-text-6b7c91:#526278;--tone-text-344965:#20314b;--tone-background-f3f7fe:#f3f7fe;--tone-text-687b99:#526278;--tone-border-d4dfec:#d4dfec;--tone-text-98a4b5:#526278;--tone-text-b32828:#b32828;--tone-border-dfe7f2:#dfe7f2;--tone-text-8b99ac:#526278;--tone-background-1157bd:#1157bd}:root[data-appearance=night]{--tone-text-20314b:#9bc5ff;--tone-background-f5f8fc:#202f47;--tone-text-1768df:#9bc5ff;--tone-border-dce4f0:#53647d;--tone-background-ffffff:#172338;--tone-text-354767:#e8eff8;--tone-background-edf4ff:#202f47;--tone-border-e6edf7:#53647d;--tone-background-1768df:#1768df;--tone-text-ffffff:#fff;--tone-text-5a769c:#e8eff8;--tone-text-5477a4:#e8eff8;--tone-text-66768d:#e8eff8;--tone-border-1768df:#53647d;--tone-border-e1e8f3:#53647d;--tone-background-f2f5fa:#202f47;--tone-text-65758b:#e8eff8;--tone-border-d4deeb:#53647d;--tone-background-fff:#172338;--tone-border-edf1f7:#53647d;--tone-background-e7edf6:#202f47;--tone-border-e9eef5:#53647d;--tone-text-78859b:#b9c8dc;--tone-text-324866:#9bc5ff;--tone-text-6b7c91:#e8eff8;--tone-text-344965:#e8eff8;--tone-background-f3f7fe:#202f47;--tone-text-687b99:#e8eff8;--tone-border-d4dfec:#53647d;--tone-text-98a4b5:#b9c8dc;--tone-text-b32828:#f3ba91;--tone-border-dfe7f2:#53647d;--tone-text-8b99ac:#b9c8dc;--tone-background-1157bd:#1157bd}:root{--ui-text:#20314b;--ui-muted:#526278;--ui-surface:#fff;--ui-wash:#edf3fa;--ui-border:#bcc9da;--ui-link:#1559bf;--ui-primary:#1559bf;--ui-on-primary:#fff;--ui-page:#f5f8fc}:root[data-appearance=night]{--ui-text:#e8eff8;--ui-muted:#b9c8dc;--ui-surface:#172338;--ui-wash:#202f47;--ui-border:#53647d;--ui-link:#9bc5ff;--ui-primary:#225eb6;--ui-on-primary:#fff;--ui-page:#0d1625}html{background:var(--ui-page);-webkit-text-size-adjust:100%;-moz-text-size-adjust:100%;text-size-adjust:100%}body{color:var(--ui-text);background:var(--ui-page)}.appearance-control{color:var(--ui-text);white-space:nowrap;flex:none;align-items:center;gap:7px;margin:0;font-size:13px;font-weight:600;display:inline-flex}.appearance-control select{border:1px solid var(--ui-border);background:var(--ui-surface);width:auto;min-width:78px;max-width:105px;height:44px;min-height:44px;color:var(--ui-text);font:inherit;cursor:pointer;border-radius:8px;margin:0;padding:8px 10px}button,input,select,textarea{max-width:100%}button{touch-action:manipulation;white-space:normal;overflow-wrap:anywhere;min-height:44px}button:disabled{opacity:1;color:var(--ui-muted);background:var(--ui-wash);border-color:var(--ui-border)}button.primary,.btn.primary,.upload-button.primary,a.primary{background:var(--ui-primary);color:var(--ui-on-primary);border-color:var(--ui-primary)}button.primary:hover,.btn.primary:hover,a.primary:hover{color:#fff;background:#144da0}:focus-visible{outline:3px solid var(--ui-link);outline-offset:3px}input:not([type=checkbox]):not([type=radio]):not([type=range]):not([type=color]),textarea,select{color:var(--ui-text);font-size:max(16px,1em)}input::placeholder,textarea::placeholder{color:var(--ui-muted);opacity:1}input[type=checkbox],input[type=radio]{accent-color:var(--ui-primary)}input[type=file]::file-selector-button{color:var(--ui-text);background:var(--ui-wash);border:1px solid var(--ui-border);cursor:pointer;border-radius:6px;min-height:44px;margin-right:9px;padding:9px 12px}header,header .brand{flex-shrink:0}header nav,.header-actions,.topbar-actions{flex-wrap:wrap;align-items:center;min-width:0}main,.panel,.workspace,.converter,aside,article,section,.hero>div{min-width:0}h1,h2,h3,p,li,.filename,.file-name{overflow-wrap:anywhere}img{max-width:100%}textarea{resize:vertical}@media (width<=850px){header,.site-header,.topbar{flex-wrap:wrap;gap:10px;height:auto;min-height:72px;padding:12px 16px}header .brand{margin-right:auto}header .brand small,header .brand i,header .brand-sub,.header-caption,.device-badge,header .free,header .private{display:none}header nav,.header-actions,.topbar-actions{gap:8px;margin-left:0}header nav{flex-wrap:wrap}.hero{gap:24px}.section-title,.section-heading,.section-head{flex-wrap:wrap}.workspace-toolbar,.toolbar{min-width:0}.modal-backdrop{padding:12px}.info-dialog,[role=dialog]{max-width:calc(100vw - 24px);max-height:calc(100dvh - 24px);overflow:auto}}@media (width<=560px){header nav>a{align-items:center;min-height:44px;font-size:13px;display:inline-flex}.appearance-control{gap:5px;font-size:12px}.appearance-control select{min-width:76px;padding:8px}.fields,.form-grid,.guides{grid-template-columns:1fr}.pages{grid-template-columns:repeat(auto-fit,minmax(135px,1fr))}.actions,.mini-actions,.sample-actions{flex-wrap:wrap}.actions button{flex:110px}.layer-list{grid-template-columns:1fr}.layer-meta,.view-modes,.canvas-status,footer nav,.footer-links{flex-wrap:wrap}.hero h1{letter-spacing:-.5px;font-size:clamp(28px,8vw,40px)}.panel{padding:20px}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,:before,:after{transition-duration:.01ms!important;animation-duration:.01ms!important}}@media print{.appearance-control{display:none!important}html,body{color:#172a46!important;background:#fff!important}}:root{--accent:var(--ui-primary);--muted:var(--ui-muted);--text:var(--ui-text);--surface:var(--ui-surface);--bg:var(--ui-page);--line:var(--ui-border);--wash:var(--ui-wash);--accent-soft:var(--ui-wash)}:root[data-appearance] *{transition-property:transform,opacity}header{padding-left:max(16px,env(safe-area-inset-left));padding-right:max(16px,env(safe-area-inset-right))}footer{padding-bottom:max(16px,env(safe-area-inset-bottom))}:root{color:#15263c;--panel:#fff;--line:#c8d5e4;--muted:#4d6076;--blue:#075fc4;--soft:#eaf2fc;background:#f4f7fb;font-family:Arial,Apple SD Gothic Neo,sans-serif}*{box-sizing:border-box}body{margin:0}header,main,footer{max-width:1160px;margin:auto;padding:22px}header{border-bottom:1px solid var(--line);justify-content:space-between;align-items:center;gap:16px;display:flex}.brand{color:inherit;font-size:25px;font-weight:800;text-decoration:none}.brand span{color:var(--blue)}.controls,.actions{flex-wrap:wrap;align-items:center;gap:12px;display:flex}button,select,input{font:inherit;border:1px solid var(--line);min-height:44px;color:inherit;background:var(--panel);border-radius:8px;padding:10px 14px;font-size:16px}button{cursor:pointer}button:hover{border-color:var(--blue)}button[aria-pressed=true]{background:var(--blue);color:#fff;border-color:var(--blue)}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible{outline-offset:3px;outline:3px solid #df9b13}h1{margin:15px 0;font-size:clamp(26px,4vw,40px)}h2{font-size:24px}h3{font-size:19px}p{line-height:1.75}a{color:var(--blue);overflow-wrap:anywhere}.badge{color:var(--blue);font-weight:700}.intro{padding:24px 0}.intro p,.updated{color:var(--muted)}.ad{border:1px dashed var(--line);height:90px;color:var(--muted);place-items:center;margin-bottom:26px;font-size:13px;display:grid}.profiles{grid-template-columns:repeat(4,1fr);gap:10px;display:grid}.tabs{flex-wrap:wrap;gap:8px;margin:20px 0;display:flex}.cards{grid-template-columns:repeat(3,1fr);gap:16px;display:grid}article,section:not(.intro){background:var(--panel);border-radius:12px}section:not(.intro){margin-bottom:20px;padding:22px}article{border:1px solid var(--line);padding:18px}article h3{margin-top:0}aside{background:var(--soft);border-radius:8px;margin:20px 0;padding:16px;line-height:1.7}.checklist{gap:12px;margin:22px 0;display:grid}.checklist label{align-items:center;gap:12px;min-height:44px;display:flex}.checklist input{flex-shrink:0;width:22px;min-height:22px}.calc{grid-template-columns:1fr 1fr;gap:24px;display:grid}.calc label{gap:8px;margin-bottom:18px;display:grid}.calc input,.calc select{width:100%;min-width:0}.result{background:var(--soft);border-radius:10px;padding:18px}.result div{border-bottom:1px solid var(--line);gap:8px;padding:12px 0;display:grid}.result strong{overflow-wrap:anywhere;font-size:23px}.updated{font-size:13px}footer{border-top:1px solid var(--line);flex-wrap:wrap;align-items:center;gap:14px;font-size:14px;display:flex}footer span{margin-left:auto}.appearance-control{align-items:center;gap:8px;font-size:14px;display:flex}html[data-appearance=night]{color:#edf3fa;--panel:#192638;--line:#596b83;--muted:#becde0;--blue:#85bfff;--soft:#24364e;background:#101927}html[data-appearance=night] button[aria-pressed=true]{color:#10223c;background:#85bfff}html[data-appearance=night] body{color:#edf3fa;background:#101927}@media (width<=720px){.cards,.calc{grid-template-columns:1fr}.profiles{grid-template-columns:repeat(2,1fr)}header,main,footer{padding:16px}header{flex-wrap:wrap}.controls{gap:8px}.tabs button{flex:40%}section:not(.intro){padding:16px}.intro{padding:15px 0}footer span{margin-left:0}}@media print{header,.ad,.profiles,.tabs,footer,.actions,button{display:none!important}body,html{color:#000!important;background:#fff!important}main{padding:0}section:not(.intro){border:none}.checklist{break-inside:avoid}}[hidden]{display:none!important}.section-head{flex-wrap:wrap;justify-content:space-between;align-items:flex-start;gap:18px;display:flex}.section-head h2,.section-head h3{margin-top:6px}.section-head p{margin-top:0}.eyebrow{color:var(--muted);letter-spacing:.08em;font-size:12px;font-weight:700}.pill{background:var(--soft);border:1px solid var(--line);color:var(--muted);border-radius:20px;padding:8px 12px;font-size:13px}.tool-grid,.summary-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;display:grid}.tool-grid article{flex-direction:column;padding:24px;display:flex}.tool-number{color:var(--blue);font-size:28px;font-weight:700}.tool-grid ul{margin-top:0;padding-left:22px;line-height:1.9}.tool-grid .primary{background:var(--blue);color:#fff;border-color:var(--blue);align-self:flex-start;margin-top:auto}.quick-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:20px 0;display:grid}.field-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin:20px 0;display:grid}.field-grid label,.workspace>div>label{flex-direction:column;gap:8px;display:flex}.field-grid input,.field-grid select{width:100%;min-width:0}.field-grid small,.muted{color:var(--muted);font-size:13px;line-height:1.7}.workspace .check-line{flex-direction:row;align-items:center;gap:10px;min-height:44px;margin:12px 0;display:flex}.check-line input{flex-shrink:0;width:22px;min-height:22px}.steps{grid-template-columns:repeat(4,minmax(0,1fr));gap:10px;margin:24px 0;display:grid}.work-actions{border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:16px 0;font-size:14px}.work-actions span{color:var(--muted)}.file-button{cursor:pointer;border:1px solid var(--line);background:var(--panel);border-radius:8px;align-items:center;min-height:44px;padding:10px 14px;position:relative;overflow:hidden;flex-direction:row!important;display:inline-flex!important}.file-button input[type=file]{opacity:0;cursor:pointer;width:100%;position:absolute;inset:0}.file-button:focus-within{outline:3px solid #df9b13}.breakdown{margin:10px 0}.breakdown>div{border-bottom:1px solid var(--line);justify-content:space-between;gap:14px;padding:12px 0;display:flex}.breakdown dt{color:var(--muted)}.breakdown dd{text-align:right;overflow-wrap:anywhere;margin:0;font-weight:700}.big-money{overflow-wrap:anywhere;display:block;font-size:clamp(23px,3vw,32px)!important}.tax-results{background:var(--soft);border:1px solid var(--line);border-radius:12px;margin:24px 0;padding:22px}.tax-results .summary-grid article{background:var(--panel)}.notice{background:var(--soft);border-left:4px solid var(--blue);padding:14px;line-height:1.75}.source-links{flex-wrap:wrap;gap:18px;margin:16px 0;display:flex}.ledger-list{gap:14px;margin:20px 0;display:grid}.ledger-entry .field-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.ledger-entry .section-head{align-items:center}.ledger-entry .section-head button{font-size:14px}details{border:1px solid var(--line);border-radius:8px;margin:20px 0;padding:14px}summary{cursor:pointer;align-items:center;min-height:44px;font-weight:700;display:flex}.step-actions{justify-content:space-between}progress{width:100%;height:16px;accent-color:var(--blue);margin:10px 0;display:block}button:disabled{opacity:.6;cursor:default}input[aria-invalid=true]{border:2px solid #bd3636}input:disabled{background:var(--soft)}.result .breakdown div{display:flex}.result .breakdown dd{font-size:17px}.total-label{font-weight:700}html[data-appearance=night] .primary{color:#10223c;background:#85bfff}@media (width<=840px){.steps,.ledger-entry .field-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.tabs button{flex:28%}}@media (width<=600px){.tool-grid,.summary-grid,.field-grid,.quick-grid,.ledger-entry .field-grid{grid-template-columns:1fr}.tool-grid article{padding:18px}.tax-results{padding:14px}.breakdown>div{flex-direction:column;gap:6px}.breakdown dd{text-align:left}.section-head{gap:8px}.work-actions{align-items:stretch}.steps button{padding:10px 8px}.result .breakdown div{flex-direction:column}.tabs button{flex:40%}.intro h1{line-height:1.35}}@media print{.intro,.work-actions,.steps,.step-actions,.source-links,.workspace input,.workspace select,.workspace .actions,.workspace .file-button{display:none!important}.workspace,.tax-results,.result,article,aside{color:#000!important;box-shadow:none!important;background:#fff!important}.workspace small,.breakdown dt,.eyebrow{color:#333!important}.summary-grid{grid-template-columns:1fr 1fr}.tax-results{border-color:#888!important}.summary-grid article,.breakdown>div{break-inside:avoid}.pill{color:#000!important}.workspace>div:not(.tax-results):not(.report):not(.section-head),.workspace>details{display:none!important}.workspace .report .checklist input{display:inline!important}.workspace .report p{font-size:12px}.property-form{display:none!important}.workspace .calc.report{display:block}.workspace .result{border:1px solid #888;padding:18px}.workspace .notice{border-left-color:#333}}.working .intro{padding:12px 0}.working .intro h1{margin:10px 0;font-size:clamp(24px,3vw,30px)}.working .intro p{margin:8px 0}.working .ad{height:60px;margin-bottom:16px}