:root {
  --bg: #ffffff;
  --bg-soft: #f4f7f6;
  --bg-accent: #e8f5f2;
  --text: #1a2421;
  --text-muted: #4a5a55;
  --primary: #0f766e;
  --primary-dark: #0b5c56;
  --on-primary: #ffffff;
  --border: #d5dedb;
  --border-strong: #6b7a76;
  --warn-bg: #fff7e6;
  --warn-text: #7a4b00;
  --radius: 12px;
  --wrap: 1200px;
  --gutter: 20px;
  color-scheme: light;
}

* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  background: var(--bg);
  color: var(--text);
  font: 17px/1.55 system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
}
img, svg { max-width: 100%; }
a { color: var(--primary-dark); }
p, li { text-wrap: pretty; max-width: 72ch; }
h1, h2, h3 { line-height: 1.2; text-wrap: balance; margin: 0 0 .5em; }
h2 { font-size: clamp(1.4rem, 1.1rem + 1.2vw, 1.9rem); }
h3 { font-size: 1.15rem; }

.wrap { max-width: var(--wrap); margin: 0 auto; padding: 0 var(--gutter); }
.skip { position: absolute; left: -999px; top: 0; }
.skip:focus { left: 8px; top: 8px; background: var(--bg); padding: 8px; z-index: 10; }

/* Header */
.site-header { border-bottom: 1px solid var(--border); background: var(--bg); position: sticky; top: 0; z-index: 5; }
.header-row { display: flex; align-items: center; justify-content: space-between; min-height: 64px; gap: 16px; }
.logo { display: inline-flex; align-items: center; gap: 8px; font-weight: 700; font-size: 1.2rem; color: var(--text); text-decoration: none; }
.logo-mark { display: inline-grid; place-items: center; width: 32px; height: 32px; border-radius: 9px; background: var(--primary); color: var(--on-primary); font-size: 1rem; }
.nav-desktop { display: flex; align-items: center; gap: 24px; }
.nav-desktop a:not(.btn) { color: var(--text); text-decoration: none; font-weight: 500; }
.nav-desktop a[aria-current="page"] { color: var(--primary-dark); text-decoration: underline; text-underline-offset: 4px; }
.nav-mobile { display: none; position: relative; }
.nav-mobile summary { list-style: none; cursor: pointer; padding: 10px 14px; border: 1px solid var(--border-strong); border-radius: 10px; min-height: 44px; font-weight: 600; }
.nav-mobile summary::-webkit-details-marker { display: none; }
.nav-mobile nav { position: absolute; right: 0; top: 52px; background: var(--bg); border: 1px solid var(--border); border-radius: var(--radius); box-shadow: 0 8px 24px rgba(0,0,0,.08); display: flex; flex-direction: column; min-width: 240px; padding: 8px; }
.nav-mobile nav a { padding: 12px; color: var(--text); text-decoration: none; border-radius: 8px; }
.nav-mobile nav a:hover { background: var(--bg-soft); }
@media (max-width: 760px) {
  .nav-desktop { display: none; }
  .nav-mobile { display: block; }
}

/* Breadcrumbs */
.crumbs { font-size: .9rem; color: var(--text-muted); padding-top: 16px; }
.crumbs ol { list-style: none; margin: 0; padding: 0; display: flex; flex-wrap: wrap; gap: 6px; }
.crumbs li + li::before { content: "›"; margin-right: 6px; }
.crumbs a { color: var(--text-muted); }

/* Buttons */
.btn { display: inline-flex; align-items: center; justify-content: center; min-height: 48px; padding: 0 22px; border-radius: 10px; background: var(--primary); color: var(--on-primary); font-weight: 700; text-decoration: none; border: 0; font-size: 1rem; cursor: pointer; text-align: center; }
.btn:hover { background: var(--primary-dark); }
.btn-small { white-space: nowrap; min-height: 40px; padding: 0 16px; font-size: .95rem; }
.btn-ghost { background: transparent; color: var(--primary-dark); border: 2px solid var(--primary); }
.btn-ghost:hover { background: var(--bg-accent); }
.reassure { font-size: .92rem; color: var(--text-muted); margin-top: 8px; }

/* Sections */
.section { padding: 56px 0; }
.section-soft { background: var(--bg-soft); }
@media (max-width: 560px) { .section { padding: 36px 0; } }

.hero { padding: 56px 0 48px; container-type: inline-size; }
.hero h1, .page-head h1 { font-size: clamp(1.75rem, 0.9rem + 4cqi, 2.9rem); max-width: 30ch; }
.page-head { padding: 24px 0 8px; container-type: inline-size; }
.lead { font-size: 1.15rem; color: var(--text-muted); max-width: 60ch; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; align-items: center; margin-top: 24px; }

/* Cards */
.grid-3 { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.grid-2 { display: grid; grid-template-columns: repeat(2, 1fr); gap: 20px; }
@media (max-width: 960px) { .grid-3 { grid-template-columns: repeat(2, 1fr); } }
@media (max-width: 640px) { .grid-3, .grid-2 { grid-template-columns: 1fr; } }
.card { background: var(--bg); border: 1px solid var(--border); border-radius: var(--radius); padding: 22px; }
@media (max-width: 560px) { .card { padding: 16px; } }
.card h3 { margin-top: 0; }
.card p { margin: 0 0 12px; color: var(--text-muted); }
.card-link { text-decoration: none; color: inherit; display: block; transition: border-color .15s; }
.card-link:hover { border-color: var(--primary); }
.tag { display: inline-block; font-size: .8rem; font-weight: 700; padding: 3px 10px; border-radius: 99px; background: var(--bg-accent); color: var(--primary-dark); margin-bottom: 10px; }
.tag-soon { background: var(--bg-soft); color: var(--text-muted); }

/* Forms */
label { display: flex; flex-direction: column; justify-content: flex-end; gap: 6px; font-weight: 600; font-size: .95rem; }
.hint { font-weight: 400; color: var(--text-muted); font-size: .85rem; }
input, select { width: 100%; min-height: 48px; padding: 10px 12px; border: 1px solid var(--border-strong); border-radius: 10px; font: inherit; background: var(--bg); color: var(--text); }
input[type=checkbox], input[type=radio] { width: auto; min-height: 0; accent-color: var(--primary); transform: scale(1.25); }
input:focus, select:focus, summary:focus-visible, a:focus-visible, .btn:focus-visible { outline: 3px solid #2a9d8f; outline-offset: 2px; }
.check { flex-direction: row; align-items: center; justify-content: flex-start; gap: 12px; font-weight: 500; min-height: 44px; }
.fields { display: grid; grid-template-columns: repeat(2, 1fr); gap: 16px; }
.fields .full { grid-column: 1 / -1; }
@media (max-width: 480px) { .fields { grid-template-columns: 1fr; } }
fieldset { border: 0; padding: 0; margin: 0 0 20px; min-width: 0; }
legend { padding: 0; font-weight: 700; font-size: 1.05rem; margin-bottom: 12px; }

/* Calculator layout */
.calc { display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(0, 1fr); gap: 32px; align-items: start; }
.calc-result { position: sticky; top: 84px; }
@media (max-width: 900px) {
  .calc { grid-template-columns: 1fr; }
  .calc-result { position: static; }
}
.result-card { background: var(--bg-accent); border: 1px solid #bfe3db; border-radius: var(--radius); padding: 22px; }
.result-big { font-size: clamp(1.8rem, 1.3rem + 2vw, 2.4rem); font-weight: 800; margin: 2px 0 4px; }
.result-label { color: var(--text-muted); font-size: .95rem; }
.breakdown { width: 100%; border-collapse: collapse; margin-top: 16px; font-size: .95rem; }
.breakdown td { padding: 7px 0; border-top: 1px solid #cfe6e0; vertical-align: top; }
.breakdown td:last-child { text-align: right; white-space: nowrap; padding-left: 12px; }
.breakdown tr.total td { font-weight: 800; }
.bridge { margin-top: 18px; padding-top: 16px; border-top: 2px solid #bfe3db; }

.notice { background: var(--warn-bg); color: var(--warn-text); border-radius: 10px; padding: 12px 14px; font-size: .92rem; }
.notice strong { color: inherit; }

/* Tables */
.table-wrap { overflow-x: auto; border: 1px solid var(--border); border-radius: var(--radius); }
table.data { border-collapse: collapse; width: 100%; min-width: 640px; font-size: .95rem; }
table.data th, table.data td { padding: 10px 12px; border-bottom: 1px solid var(--border); text-align: right; white-space: nowrap; }
table.data th:first-child, table.data td:first-child { text-align: left; white-space: normal; min-width: 200px; }
table.data thead th { background: var(--bg-soft); font-size: .88rem; }
table.data tbody tr:last-child td { border-bottom: 0; }
.cat-name { font-weight: 700; }
.cat-roles { display: block; font-weight: 400; color: var(--text-muted); font-size: .85rem; }

/* FAQ */
details.faq { border-bottom: 1px solid var(--border); padding: 14px 0; }
details.faq summary { cursor: pointer; font-weight: 700; list-style: none; display: flex; justify-content: space-between; gap: 16px; min-height: 32px; align-items: center; }
details.faq summary::after { content: "+"; font-size: 1.4rem; color: var(--primary); }
details.faq[open] summary::after { content: "−"; }
details.faq summary::-webkit-details-marker { display: none; }

.sources { font-size: .9rem; color: var(--text-muted); }
.sources a { color: var(--text-muted); }

/* Footer */
.site-footer { border-top: 1px solid var(--border); margin-top: 48px; padding: 32px 0 24px; background: var(--bg-soft); }
.footer-row { display: flex; justify-content: space-between; gap: 32px; flex-wrap: wrap; }
.footer-row p { color: var(--text-muted); max-width: 40ch; }
.footer-row nav { display: flex; flex-direction: column; gap: 10px; }
.footer-row nav a { color: var(--text); }
.footer-note p { font-size: .85rem; color: var(--text-muted); margin-top: 20px; }

.waitlist { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 16px; align-items: end; }
.waitlist .btn { width: 100%; }
@media (max-width: 820px) { .waitlist { grid-template-columns: 1fr; } }
.form-msg { margin-top: 12px; font-weight: 600; }
.steps { counter-reset: s; list-style: none; padding: 0; }
.steps li { counter-increment: s; position: relative; padding-left: 44px; margin-bottom: 16px; }
.steps li::before { content: counter(s); position: absolute; left: 0; top: 0; width: 30px; height: 30px; border-radius: 50%; background: var(--primary); color: var(--on-primary); display: grid; place-items: center; font-weight: 700; font-size: .9rem; }
table.data th:first-child { position: sticky; left: 0; background: var(--bg); z-index: 1; box-shadow: 1px 0 0 var(--border); }
table.data thead th:first-child { background: var(--bg-soft); }
.table-hint { display: none; font-size: .85rem; color: var(--text-muted); margin: 0 0 8px; }
@media (max-width: 700px) { .table-hint { display: block; } table.data th:first-child { min-width: 150px; } }

table.data tr.past td, table.data tr.past th { opacity: .5; }
table.data-plain { min-width: 0; }
table.data-plain td { white-space: normal; text-align: left; }
@media (max-width: 640px) {
  #t-fines { min-width: 0; }
  #t-fines thead { display: none; }
  #t-fines tr { display: grid; grid-template-columns: 1fr 1fr; gap: 8px 12px; padding: 14px 12px; border-bottom: 1px solid var(--border); }
  #t-fines tbody tr:last-child { border-bottom: 0; }
  #t-fines th { grid-column: 1 / -1; position: static; box-shadow: none; min-width: 0; padding: 0; border: 0; background: none; }
  #t-fines td { border: 0; padding: 0; text-align: left; white-space: normal; }
  #t-fines td::before { content: attr(data-label); display: block; font-size: .8rem; color: var(--text-muted); }
}
table.data th.year-row { text-align: left; background: var(--bg-soft); position: static; box-shadow: none; font-size: 1rem; }
.channels { display: flex; flex-direction: column; gap: 12px; }
.channel { display: grid; grid-template-columns: minmax(0, 1.6fr) minmax(0, 1fr) auto minmax(0, 1fr); gap: 12px; align-items: end; padding: 12px 0; border-bottom: 1px solid var(--border); }
.channel-name { font-weight: 700; display: flex; flex-direction: column; gap: 2px; align-self: center; }
.channel .check { min-height: 48px; }
@media (max-width: 560px) {
  .channel { grid-template-columns: 1fr 1fr; }
  .channel-name { grid-column: 1 / -1; }
  .channel .check { grid-column: 1 / -1; min-height: 32px; order: 3; }
}
