/* taxwrap — one stylesheet, system fonts, no external resources (ADR-016). */

:root {
  color-scheme: light dark;
  --bg: #fafaf9;
  --fg: #1c1917;
  --muted: #57534e;
  --card: #ffffff;
  --line: #e7e5e4;
  --accent: #15803d;
  --accent-fg: #ffffff;
  --warn-bg: #fef3c7;
  --warn-fg: #78350f;
  --err: #b91c1c;
  --ok: #15803d;
}
@media (prefers-color-scheme: dark) {
  :root {
    --bg: #1c1917;
    --fg: #e7e5e4;
    --muted: #a8a29e;
    --card: #292524;
    --line: #44403c;
    --accent: #4ade80;
    --accent-fg: #052e16;
    --warn-bg: #451a03;
    --warn-fg: #fcd34d;
    --err: #f87171;
    --ok: #4ade80;
  }
}

* {
  box-sizing: border-box;
}
body {
  margin: 0;
  font-family: system-ui, -apple-system, "Segoe UI", sans-serif;
  background: var(--bg);
  color: var(--fg);
  line-height: 1.55;
}
main {
  max-width: 62rem;
  margin: 0 auto;
  padding: 0 1rem 3rem;
}
a {
  color: var(--accent);
}

.site-header {
  display: flex;
  justify-content: space-between;
  align-items: center;
  max-width: 62rem;
  margin: 0 auto;
  padding: 1rem;
}
.site-header .brand {
  font-weight: 800;
  font-size: 1.2rem;
  text-decoration: none;
  letter-spacing: .02em;
}
.site-header nav a {
  margin-left: 1rem;
  font-size: .95rem;
}

.hero h1 {
  font-size: 1.7rem;
  line-height: 1.25;
  margin: 1rem 0 .6rem;
}
.hero p {
  color: var(--muted);
  max-width: 46rem;
}

form#calc-form,
article.doc {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 12px;
  padding: 1.25rem;
  margin: 1.5rem 0;
}
.grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(14rem, 1fr));
  gap: 1rem;
  margin: .75rem 0;
}
.field label,
.field .label {
  display: block;
  font-weight: 600;
  font-size: .92rem;
  margin-bottom: .25rem;
}
.field small {
  display: block;
  color: var(--muted);
  font-size: .8rem;
  margin-top: .3rem;
}
.field input[type=number],
.field input[type=text],
.field input[type=email],
.field select,
#sub-form input[type=email] {
  width: 100%;
  padding: .5rem .6rem;
  font: inherit;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--bg);
  color: var(--fg);
}
.field .radios label,
label.check {
  display: inline-flex;
  align-items: center;
  gap: .35rem;
  font-weight: 400;
  margin-right: 1rem;
}
fieldset {
  border: 1px solid var(--line);
  border-radius: 10px;
  margin: 1rem 0;
  padding: .75rem 1rem;
}
legend {
  font-weight: 700;
  font-size: .95rem;
  padding: 0 .4rem;
}
.turnover input[type=range] {
  width: 100%;
}
.turnover output {
  font-weight: 700;
  color: var(--accent);
  margin-left: .5rem;
}

.existing-row {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(10rem, 1fr));
  gap: .6rem;
  align-items: end;
  border-top: 1px dashed var(--line);
  padding: .7rem 0;
}
.existing-row label {
  font-size: .82rem;
  font-weight: 600;
}
.existing-row input,
.existing-row select {
  width: 100%;
  padding: .4rem .5rem;
  font: inherit;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--bg);
  color: var(--fg);
}
.existing-row .e-remove {
  justify-self: start;
}

button {
  font: inherit;
  cursor: pointer;
  border-radius: 8px;
  border: 1px solid var(--line);
  background: var(--card);
  color: var(--fg);
  padding: .5rem 1rem;
}
button.primary {
  background: var(--accent);
  border-color: var(--accent);
  color: var(--accent-fg);
  font-weight: 700;
}
button.primary.big {
  font-size: 1.05rem;
  padding: .7rem 1.6rem;
  margin-top: .5rem;
}
button.secondary {
  background: transparent;
}
button:disabled {
  opacity: .6;
  cursor: wait;
}

.errors {
  background: var(--warn-bg);
  color: var(--warn-fg);
  border-radius: 8px;
  padding: .6rem .9rem;
  margin: .8rem 0;
}
.errors ul {
  margin: 0;
  padding-left: 1.2rem;
}

.card {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 12px;
  padding: 1.1rem 1.25rem;
  margin: 1rem 0;
}
.card h2 {
  margin: 0 0 .4rem;
  font-size: 1.35rem;
}
.card h3 {
  margin: 0 0 .5rem;
  font-size: 1.05rem;
}
.card.error {
  border-color: var(--err);
  color: var(--err);
}
.headline {
  border-left: 5px solid var(--accent);
}
.headline-lowerBound {
  border-left-color: #d97706;
}
.headline p {
  margin: .3rem 0 0;
  color: var(--muted);
}

dl.terminals {
  display: grid;
  grid-template-columns: 1fr auto;
  gap: .3rem 1rem;
  margin: 0;
}
dl.terminals dt {
  color: var(--muted);
}
dl.terminals dd {
  margin: 0;
  text-align: right;
}
dl.terminals .locked {
  font-size: .8rem;
  color: var(--warn-fg);
  background: var(--warn-bg);
  border-radius: 6px;
  padding: .1rem .45rem;
  margin-top: .2rem;
}

.note {
  font-size: .82rem;
  color: var(--muted);
}
.note.warn {
  color: var(--warn-fg);
  background: var(--warn-bg);
  border-radius: 6px;
  padding: .35rem .6rem;
}
.card.ppk {
  border-left: 5px solid #d97706;
  font-weight: 600;
}
.card.provisional {
  border-style: dashed;
}
.card.provisional ul {
  margin: .4rem 0 0;
  padding-left: 1.2rem;
  font-size: .9rem;
}

.table-scroll {
  overflow-x: auto;
}
table {
  border-collapse: collapse;
  width: 100%;
  font-size: .88rem;
}
th,
td {
  padding: .35rem .6rem;
  border-bottom: 1px solid var(--line);
  text-align: left;
  white-space: nowrap;
}
td.amt {
  text-align: right;
  font-variant-numeric: tabular-nums;
}
td.amt.zero {
  color: var(--muted);
  text-align: center;
}
td.amt.cap {
  color: var(--muted);
}
table.plan th {
  position: sticky;
  top: 0;
  background: var(--card);
}

.share-row {
  display: flex;
  gap: .5rem;
}
.share-row input {
  flex: 1;
  padding: .45rem .6rem;
  font-size: .82rem;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--bg);
  color: var(--muted);
}

.disclaimer {
  font-size: .8rem;
  color: var(--muted);
  margin: 1.5rem 0;
}

.subscribe {
  background: var(--card);
  border: 2px solid var(--accent);
  border-radius: 12px;
  padding: 1.25rem;
  margin: 2rem 0;
}
.subscribe h2 {
  margin-top: 0;
}
.subscribe label.consent {
  display: flex;
  gap: .55rem;
  align-items: flex-start;
  font-size: .82rem;
  color: var(--muted);
  margin: .6rem 0;
}
.subscribe label.consent input {
  margin-top: .2rem;
  flex: none;
  width: 1.05rem;
  height: 1.05rem;
}
.subscribe #sub-email {
  margin: .3rem 0 .4rem;
  max-width: 24rem;
  display: block;
}
.subscribe #sub-turnstile {
  margin: .6rem 0;
  min-height: 0;
}
.sub-msg {
  font-size: .9rem;
  min-height: 1.2rem;
}
.sub-msg.ok {
  color: var(--ok);
  font-weight: 600;
}
.sub-msg.err {
  color: var(--err);
}

.site-footer {
  border-top: 1px solid var(--line);
  margin-top: 2rem;
  padding: 1.25rem 1rem 2rem;
  max-width: 62rem;
  margin-left: auto;
  margin-right: auto;
  font-size: .85rem;
  color: var(--muted);
}
.site-footer nav a {
  margin-right: 1rem;
}

/* Content pages */
article.doc {
  max-width: 46rem;
  margin-left: auto;
  margin-right: auto;
}
article.doc h1 {
  font-size: 1.6rem;
  line-height: 1.25;
}
article.doc h2 {
  font-size: 1.2rem;
  margin-top: 1.6rem;
}
article.doc figure {
  margin: 1rem 0;
}
article.doc .legal-cite {
  color: var(--muted);
  font-size: .82rem;
}
article.doc td,
article.doc th {
  white-space: normal;
}
.kv td:first-child {
  color: var(--muted);
}
img.name-image {
  display: inline-block;
  vertical-align: middle;
  height: 1.6rem;
  width: auto;
}