/* Take-Home — visual language borrowed from the payroll stub itself:
   ledger rules, right-aligned monospace figures, a single green net-pay line. */

:root{
  --ink:#12212E;
  --ink-2:#2C3E4D;
  --slate:#63757F;
  --rule:#E2E6E4;
  --paper:#F7F6F3;
  --white:#FFFFFF;
  --green:#0B6E4F;
  --green-bg:#EAF5F0;
  --green-line:#CFE7DC;
  --red:#A8382C;
  --gold:#C08A2E;
  --gold-bg:#FBF3E4;

  --r:8px;
  --r-lg:14px;

  --display:"Space Grotesk",system-ui,sans-serif;
  --body:"Inter",system-ui,sans-serif;
  --mono:"JetBrains Mono",ui-monospace,monospace;

  --wrap:min(70rem,100% - 2.5rem);
  --measure:38rem;
}

*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}
body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--body);
  font-size:1.0625rem;line-height:1.65;-webkit-font-smoothing:antialiased}
.wrap{width:var(--wrap);margin-inline:auto}
img{max-width:100%;height:auto;display:block}
a{color:var(--ink);text-underline-offset:3px}
:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
.skip{position:absolute;left:-9999px}
.skip:focus{left:1rem;top:1rem;background:var(--ink);color:#fff;padding:.6rem 1rem;z-index:99}

/* ---------- masthead ---------- */
.masthead{background:var(--ink);border-bottom:1px solid #1E3247}
.masthead-in{display:flex;flex-wrap:wrap;gap:.6rem 1.5rem;align-items:center;
  justify-content:space-between;padding:.85rem 0}
.logo{font-family:var(--display);font-weight:700;font-size:1.1rem;letter-spacing:-.02em;
  color:#fff;text-decoration:none;display:flex;align-items:center;gap:.5rem}
.logo i{font-style:normal;font-family:var(--mono);font-size:.68rem;background:var(--green);
  color:#fff;padding:.2rem .4rem;letter-spacing:.05em}
.masthead nav{display:flex;flex-wrap:wrap;gap:1.1rem}
.masthead nav a{font-family:var(--mono);font-size:.73rem;letter-spacing:.06em;
  text-transform:uppercase;color:#93A6B6;text-decoration:none}
.masthead nav a:hover{color:#fff}

/* ---------- hero ---------- */
.hero{background:var(--ink);color:#fff;padding:1.75rem 0 2.5rem}
@media(min-width:48rem){.hero{padding:2.75rem 0 3.25rem}}
.hero-eyebrow{font-family:var(--mono);font-size:.68rem;letter-spacing:.13em;text-transform:uppercase;
  color:var(--gold);margin:0 0 .7rem}
.hero h1{font-family:var(--display);font-weight:700;letter-spacing:-.03em;line-height:1.05;
  font-size:clamp(1.75rem,5vw,3.1rem);margin:0 0 .6rem;max-width:20ch}
.hero p{max-width:38rem;color:#AFC0CB;margin:0;font-size:.97rem;line-height:1.55}
@media(max-width:47.99rem){.hero p{display:none}}

/* ---------- calculator ---------- */
.calc-shell{background:var(--white);border:1px solid var(--rule);border-radius:var(--r-lg);
  margin:-1.5rem 0 2.5rem;position:relative;z-index:2;overflow:hidden;
  box-shadow:0 1px 2px rgba(18,33,46,.05),0 8px 24px rgba(18,33,46,.06)}
.calc{padding:1.6rem 1.5rem 1rem;border-bottom:1px solid var(--rule)}
.calc-grid{display:grid;gap:1.1rem}
@media(min-width:40rem){.calc-grid{grid-template-columns:repeat(2,1fr)}}
@media(min-width:60rem){.calc-grid{grid-template-columns:repeat(3,1fr)}}
.fld{display:flex;flex-direction:column;gap:.4rem}
.fld>span{font-family:var(--mono);font-size:.68rem;letter-spacing:.1em;text-transform:uppercase;
  color:var(--slate)}
.fld input,.fld select{font-family:var(--mono);font-size:1rem;padding:.7rem .75rem;
  border:1px solid var(--rule);background:var(--white);color:var(--ink);width:100%;
  border-radius:var(--r);transition:border-color .12s,box-shadow .12s}
.fld input:hover,.fld select:hover{border-color:#C9D2CE}
.fld input:focus,.fld select:focus{outline:none;border-color:var(--green);
  box-shadow:0 0 0 3px rgba(11,110,79,.12)}
.fld select{font-family:var(--body);font-size:.95rem}
.money{position:relative;display:flex;align-items:center}
.money i{position:absolute;left:.7rem;font-style:normal;font-family:var(--mono);
  color:var(--slate);font-size:.95rem}
.money input{padding-left:1.7rem}
.money.suffix i{left:auto;right:.7rem}
.money.suffix input{padding-left:.7rem;padding-right:1.8rem}
.fld.lead>span{color:var(--ink)}
.fld.lead input{font-size:1.35rem;font-weight:500;padding:.8rem .75rem .8rem 2rem;
  border-color:#C9D2CE}
.fld.lead .money i{font-size:1.1rem;left:.75rem}
.calc-hint{font-size:.82rem;color:var(--slate);margin:1rem 0 .4rem}

/* ---------- SIGNATURE: the stub ---------- */
.stub{padding:1.5rem}
.stub-eyebrow{font-family:var(--mono);font-size:.68rem;letter-spacing:.1em;text-transform:uppercase;
  color:var(--slate)}
.stub-head{padding-bottom:.9rem;border-bottom:1px solid var(--rule);margin-bottom:1.25rem}
.answer{background:var(--green-bg);border:1px solid var(--green-line);border-radius:var(--r-lg);
  padding:1.25rem 1.35rem;margin:0 0 1.5rem;display:flex;flex-wrap:wrap;gap:.5rem 2rem;
  align-items:baseline;justify-content:space-between}
.answer-k{display:block;font-family:var(--mono);font-size:.68rem;letter-spacing:.11em;
  text-transform:uppercase;color:var(--green);margin-bottom:.3rem;opacity:.85}
.answer-v{display:block;font-family:var(--display);font-weight:700;color:var(--green);
  font-size:clamp(2rem,7vw,2.9rem);line-height:1;letter-spacing:-.03em}
.answer-sub{font-family:var(--mono);font-size:.85rem;color:var(--green);opacity:.8}
.stub-table{width:100%;border-collapse:collapse}
.stub-table th{font-family:var(--mono);font-size:.64rem;letter-spacing:.1em;text-transform:uppercase;
  color:var(--slate);text-align:right;padding:.55rem .3rem;font-weight:500}
.stub-table th:first-child{text-align:left}
.stub-table td{padding:.5rem .3rem;border-bottom:1px solid var(--rule);font-size:.95rem}
.stub-table td:not(:first-child){font-family:var(--mono);text-align:right;font-size:.9rem}
.row-gross td{font-weight:600}
.row-ded td:not(:first-child),.row-pre td:not(:first-child){color:var(--red)}
.row-ded td:first-child::before,.row-pre td:first-child::before{content:"− ";color:var(--rule)}
.row-net td{background:var(--green-bg);color:var(--green);font-weight:600;font-size:1.05rem;
  border-top:2px solid var(--green-line);border-bottom:none;padding:.85rem .5rem}
.row-net td:first-child{border-radius:var(--r) 0 0 var(--r)}
.row-net td:last-child{border-radius:0 var(--r) var(--r) 0}
.row-net td:not(:first-child){font-size:1.05rem}
.stub-meta{display:grid;gap:1px;background:var(--rule);border:1px solid var(--rule);
  border-radius:var(--r);overflow:hidden;margin-top:1.5rem}
@media(min-width:32rem){.stub-meta{grid-template-columns:repeat(3,1fr)}}
.stub-meta>div{background:var(--white);padding:.85rem 1rem}
.stub-meta .k{display:block;font-family:var(--mono);font-size:.64rem;letter-spacing:.1em;
  text-transform:uppercase;color:var(--slate);margin-bottom:.25rem}
.stub-meta .v{display:block;font-family:var(--mono);font-size:1.1rem;font-weight:500}

/* ---------- content ---------- */
.crumbs{font-family:var(--mono);font-size:.7rem;letter-spacing:.06em;text-transform:uppercase;
  color:var(--slate);padding:1.4rem 0 0}
.crumbs a{color:var(--slate)}
.crumbs span{margin:0 .4rem;color:var(--rule)}

.prose{max-width:var(--measure)}
.prose h2{font-family:var(--display);font-weight:700;letter-spacing:-.02em;font-size:1.5rem;
  line-height:1.15;margin:2.6rem 0 .8rem;padding-top:1.2rem;border-top:2px solid var(--ink)}
.prose h3{font-family:var(--display);font-weight:700;font-size:1.12rem;margin:1.9rem 0 .55rem}
.prose p{margin:0 0 1.1rem}
.prose ul,.prose ol{margin:0 0 1.2rem;padding-left:1.3rem}
.prose li{margin-bottom:.45rem}
.prose strong{font-weight:600}
.prose table{width:100%;border-collapse:collapse;margin:1.4rem 0;font-size:.92rem}
.prose th,.prose td{text-align:left;padding:.6rem .65rem;border-bottom:1px solid var(--rule)}
.prose th{font-family:var(--mono);font-size:.66rem;letter-spacing:.09em;text-transform:uppercase;
  color:var(--slate);border-bottom:2px solid var(--ink)}
.prose td:not(:first-child){font-family:var(--mono);font-size:.88rem}
.prose blockquote{margin:1.6rem 0;padding:.1rem 0 .1rem 1.15rem;border-left:3px solid var(--gold);
  color:var(--ink-2)}

.page h1,.cat-head h1{font-family:var(--display);font-weight:700;letter-spacing:-.03em;
  font-size:clamp(1.9rem,5vw,2.8rem);line-height:1.05;margin:1.5rem 0 .7rem}
.standfirst{color:var(--slate);font-size:1.08rem;max-width:var(--measure);margin:0 0 2rem}
.page{padding-bottom:4rem}

/* ---------- faq ---------- */
.faq{max-width:var(--measure);margin:3rem 0 0}
.faq h2{font-family:var(--display);font-weight:700;font-size:1.5rem;padding-top:1.2rem;
  border-top:2px solid var(--ink);margin:0 0 1.1rem}
.faq-item{border-bottom:1px solid var(--rule);padding:.85rem 0}
.faq-item summary{cursor:pointer;font-weight:600;list-style:none;display:flex;
  justify-content:space-between;gap:1rem}
.faq-item summary::-webkit-details-marker{display:none}
.faq-item summary::after{content:"+";font-family:var(--mono);color:var(--gold);flex:none}
.faq-item[open] summary::after{content:"\2212"}
.faq-item p{margin:.7rem 0 0;color:var(--ink-2)}

/* ---------- state grid ---------- */
.states{display:grid;gap:1px;background:var(--rule);border:1px solid var(--rule);
  border-radius:var(--r-lg);overflow:hidden;margin:0 0 3.5rem}
@media(min-width:40rem){.states{grid-template-columns:repeat(2,1fr)}}
@media(min-width:62rem){.states{grid-template-columns:repeat(3,1fr)}}
.state-card{background:var(--white);padding:1.4rem 1.35rem;text-decoration:none;display:block}
.state-card:hover{background:#FCFBF8}
.state-abbr{font-family:var(--mono);font-size:.68rem;letter-spacing:.12em;color:var(--gold);
  display:block;margin-bottom:.4rem}
.state-name{font-family:var(--display);font-weight:700;font-size:1.2rem;display:block;
  margin-bottom:.3rem;letter-spacing:-.015em}
.state-rate{font-family:var(--mono);font-size:.82rem;color:var(--slate);display:block}

.rail{font-family:var(--mono);font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;
  color:var(--slate);padding-bottom:.65rem;border-bottom:2px solid var(--ink);margin:0 0 1.6rem}

.related{margin:3.5rem 0 0}
.related h2{font-family:var(--mono);font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;
  color:var(--slate);padding-bottom:.65rem;border-bottom:2px solid var(--ink);margin:0 0 1.4rem}
.rel-grid{display:grid;gap:1px;background:var(--rule);border:1px solid var(--rule);
  border-radius:var(--r-lg);overflow:hidden}
@media(min-width:40rem){.rel-grid{grid-template-columns:repeat(2,1fr)}}
.rel-card{background:var(--white);padding:1.05rem 1.2rem;text-decoration:none;display:block}
.rel-card:hover{background:#FCFBF8}

.authorbox{max-width:var(--measure);margin:3rem 0 0;padding:1.3rem 1.35rem;background:var(--white);
  border:1px solid var(--rule);border-radius:var(--r-lg)}
.authorbox p:first-child{font-family:var(--display);font-weight:700;margin:0 0 .3rem}
.authorbox p:last-child{margin:0;color:var(--slate);font-size:.93rem}

.notice{background:var(--gold-bg);border-left:4px solid var(--gold);padding:.95rem 1.1rem;
  margin:2rem 0;font-size:.93rem;max-width:var(--measure)}

.adwrap{margin:2.4rem 0;max-width:var(--measure);min-height:100px}
.adwrap::before{content:"Advertisement";display:block;font-family:var(--mono);font-size:.6rem;
  letter-spacing:.13em;text-transform:uppercase;color:#9AA8B4;margin-bottom:.35rem}

/* ---------- footer ---------- */
.foot{background:var(--ink);color:#8FA1B0;margin-top:4rem;padding:2.8rem 0 2.2rem}
.foot-in{display:grid;gap:1.6rem}
@media(min-width:40rem){.foot-in{grid-template-columns:1fr auto}}
.foot-name{font-family:var(--display);font-weight:700;color:#fff;font-size:1.1rem;margin:0 0 .3rem}
.foot p{margin:0;font-size:.9rem}
.foot nav{display:flex;flex-wrap:wrap;gap:1.1rem;align-items:start}
.foot nav a{font-family:var(--mono);font-size:.72rem;letter-spacing:.06em;text-transform:uppercase;
  color:#8FA1B0;text-decoration:none}
.foot nav a:hover{color:#fff}
.foot-legal{grid-column:1/-1;font-size:.78rem;padding-top:1.6rem;border-top:1px solid #1E3247}
.foot-legal a{color:#8FA1B0}

/* byline — signals "published article" rather than "tool page" */
.byline{font-family:var(--mono);font-size:.78rem;color:var(--slate);margin:1.25rem 0 0}
.byline a{color:var(--slate)}
.byline .dot{margin:0 .5rem;color:var(--rule)}