:root{--ink:#1d2a33;--muted:#55636d;--bg:#fbfaf7;--card:#fff;--line:#e3e0d8;--brand:#1f5f8b;--brand-d:#174a6c;--accent:#e8f1f7;--ok:#1d6b3a;--err:#a32020;--r:10px}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;font:17px/1.6 system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;color:var(--ink);background:var(--bg)}
a{color:var(--brand)}a:hover{color:var(--brand-d)}
.wrap{max-width:1040px;margin:0 auto;padding:0 20px}
.skip{position:absolute;left:-999px}.skip:focus{left:10px;top:10px;background:#fff;padding:8px;z-index:9}
header.top{background:#fff;border-bottom:1px solid var(--line)}
header.top .wrap{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:64px;flex-wrap:wrap}
.brand{font-weight:800;font-size:1.15rem;color:var(--ink);text-decoration:none;letter-spacing:-.01em}
.brand span{color:var(--brand)}
nav.nav{display:flex;gap:16px;flex-wrap:wrap;font-size:.95rem}
nav.nav a{text-decoration:none;color:var(--muted)}nav.nav a[aria-current=page]{color:var(--ink);font-weight:600}
nav.nav a.pill{background:var(--brand);color:#fff;padding:6px 14px;border-radius:999px}
main{padding:28px 0 48px}
h1{font-size:clamp(1.7rem,4.5vw,2.5rem);line-height:1.2;margin:.2em 0 .4em;letter-spacing:-.02em}
h2{font-size:1.4rem;margin:1.6em 0 .5em}h3{font-size:1.1rem;margin:1.2em 0 .3em}
.lede{font-size:1.15rem;color:var(--muted);max-width:44em}
.hero{padding:16px 0 8px}
.grid{display:grid;gap:16px;grid-template-columns:repeat(auto-fill,minmax(230px,1fr))}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:18px}
.card h3{margin-top:0}
.tag{display:inline-block;font-size:.75rem;font-weight:700;text-transform:uppercase;letter-spacing:.05em;background:var(--accent);color:var(--brand-d);padding:2px 8px;border-radius:999px}
.split{display:grid;gap:24px;grid-template-columns:1fr}
@media(min-width:860px){.split{grid-template-columns:1.1fr .9fr}}
form.f{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:20px}
form.f h2{margin-top:0}
label{display:block;font-weight:600;font-size:.95rem;margin:12px 0 4px}
input[type=text],input[type=email],input[type=tel],select,textarea{width:100%;padding:10px 12px;font:inherit;border:1px solid #c9c5bb;border-radius:8px;background:#fff}
textarea{min-height:96px}
input:focus,select:focus,textarea:focus{outline:2px solid var(--brand);outline-offset:1px}
.row2{display:grid;gap:0 12px;grid-template-columns:1fr}@media(min-width:520px){.row2{grid-template-columns:1fr 1fr}}
.check{display:flex;gap:10px;align-items:flex-start;font-weight:400;font-size:.88rem;color:var(--muted);margin-top:14px}
.check input{margin-top:4px;flex:none;width:18px;height:18px}
button{font:inherit;font-weight:700;background:var(--brand);color:#fff;border:0;border-radius:8px;padding:12px 20px;margin-top:14px;cursor:pointer}
button:hover{background:var(--brand-d)}
.hp{position:absolute!important;left:-10000px!important;width:1px;height:1px;overflow:hidden}
.note{font-size:.88rem;color:var(--muted)}
.signup{display:flex;gap:8px;flex-wrap:wrap;align-items:flex-end}.signup input{flex:1 1 220px}.signup button{margin-top:0}
.msg{padding:12px 14px;border-radius:8px;background:var(--accent);margin:12px 0}
.prose{max-width:46em}.prose li{margin:.3em 0}
footer{border-top:1px solid var(--line);background:#fff;padding:24px 0;font-size:.9rem;color:var(--muted)}
footer nav{display:flex;gap:14px;flex-wrap:wrap;margin-bottom:8px}footer a{color:var(--muted)}
.cf-turnstile{margin-top:14px;min-height:65px}
.byline{font-size:.9rem;color:var(--muted);margin:.2em 0 1.2em}
/* ---------- Guide / article pages ---------- */
.guide{--measure:68ch;max-width:none;font-size:18px;line-height:1.7;color:#1b2730}
.guide>*{max-width:var(--measure)}
.guide>.tbl{max-width:100%}
.guide h1{max-width:24ch;font-size:clamp(1.8rem,4.6vw,2.6rem);line-height:1.18;margin:.1em 0 .35em}
.guide h2{font-size:clamp(1.35rem,3vw,1.65rem);line-height:1.25;margin:2.4em 0 .6em;padding-top:.9em;border-top:1px solid var(--line);scroll-margin-top:16px}
.guide h3{font-size:1.15rem;margin:1.6em 0 .4em}
.guide p{margin:0 0 1em}
.guide ul,.guide ol{padding-left:1.4em;margin:0 0 1.1em}
.guide li{margin:.45em 0}
.guide li::marker{color:var(--brand)}
.guide a{color:#17557d;text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:.18em}
.guide a:hover{color:var(--brand-d);text-decoration-thickness:2px}
.guide .byline{font-size:.95rem;margin:0 0 1.6em}
.guide strong{color:#111c24}
/* short answer box */
.guide .answer{background:#f1f7fb;border:1px solid #cfe1ee;border-left:5px solid var(--brand);border-radius:12px;padding:20px 24px;margin:0 0 1.6em}
.guide .answer>p:first-child{font-size:1.1rem;margin-bottom:.4em}
.guide .answer>p:last-child{margin:0;font-size:.95rem;color:var(--muted)}
/* jump links */
.toc{background:#fff;border:1px solid var(--line);border-radius:12px;padding:16px 22px;margin:0 0 2em;font-size:.95rem;line-height:1.5}
.toc-title{font-weight:700;margin:0 0 .5em!important;text-transform:uppercase;letter-spacing:.06em;font-size:.78rem;color:var(--muted)}
.toc ol{margin:0;padding-left:1.3em;columns:2 16em;column-gap:2em}
.toc li{margin:.25em 0;break-inside:avoid}
.toc a{text-decoration:none!important}.toc a:hover{text-decoration:underline!important}
/* callouts */
.guide aside.caveat{margin:2em 0}.guide aside.caveat>p:last-child,.guide aside.caveat>ul:last-child{margin-bottom:0}
.guide .caveat{background:#fff8e8;border:1px solid #f0dca8;border-left:5px solid #c9962b;border-radius:10px;padding:14px 18px}
.guide .src-note{font-size:.88rem;line-height:1.55;color:var(--muted);margin-top:-.2em}
.guide .howmade{background:#f3f6f1;border:1px solid #d6e2d0;border-left:5px solid var(--ok);border-radius:12px;padding:20px 24px;margin:2.4em 0}
.guide .howmade>p:last-child{margin:0}
/* sources list: long URLs wrap instead of widening the page */
.guide li a,.guide p a{overflow-wrap:anywhere}
/* tables */
.tbl{margin:1.2em 0 .8em;border:1px solid var(--line);border-radius:12px;background:#fff;overflow-x:auto;-webkit-overflow-scrolling:touch}
.tbl table{border-collapse:collapse;width:100%;font-size:.94rem;line-height:1.5}
.tbl th,.tbl td{padding:12px 16px;text-align:left;vertical-align:top;border:0;border-bottom:1px solid #ebe8e1}
.tbl thead th{background:#1f5f8b;color:#fff;font-weight:700;font-size:.82rem;letter-spacing:.02em;line-height:1.35;vertical-align:bottom}
.tbl thead th:first-child{border-top-left-radius:11px}.tbl thead th:last-child{border-top-right-radius:11px}
.tbl tbody tr:nth-child(even) td{background:#f7f9fb}
.tbl tbody tr:last-child td{border-bottom:0}
.tbl tbody tr:hover td{background:#eef5fa}
.tbl td.c-eq{font-weight:600;color:#111c24;min-width:10em}
.tbl td.c-amt{font-weight:700;color:#0f4a6e;font-size:1.02rem;font-variant-numeric:tabular-nums;min-width:7.5em}
.tbl th.c-amt{min-width:7.5em}
.tbl td.c-req{color:#33424c;min-width:14em}
.tbl td.c-src{font-size:.86rem;min-width:8em}
.cols-5 td.c-amt,.cols-5 th.c-amt{min-width:8.5em}
.tbl td.amt-long{font-size:.94rem;font-weight:600;line-height:1.45}
.tbl td.amt-note{font-size:.9rem;font-weight:400;font-style:italic;color:var(--muted)}
/* phones: each row becomes a card, every cell labeled */
@media (max-width:700px){
  .guide{font-size:17.5px}
  .guide .answer,.guide .howmade{padding:16px 18px}
  .toc ol{columns:1}
  .tbl{border:0;background:none;overflow:visible;border-radius:0}
  .tbl table,.tbl tbody,.tbl tr,.tbl td{display:block;width:100%}
  .tbl thead{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}
  .tbl tr{background:#fff;border:1px solid var(--line);border-radius:12px;margin:0 0 12px;overflow:hidden}
  .tbl tbody tr:nth-child(even) td,.tbl tbody tr:hover td{background:none}
  .tbl td{display:grid;grid-template-columns:minmax(7em,38%) 1fr;gap:12px;padding:9px 14px;border-bottom:1px solid #f0ede6;min-width:0!important}
  .tbl td::before{content:attr(data-label);font-size:.82rem;font-weight:600;color:var(--muted);line-height:1.4;padding-top:.15em}
  .tbl td.c-eq{display:block;background:#eaf2f8!important;color:#0f2f45;font-size:1.02rem;padding:11px 14px}
  .tbl td.c-eq::before{display:none}
  .tbl td.c-amt{font-size:1.08rem}
  .tbl tbody tr:last-child td{border-bottom:1px solid #f0ede6}
  .tbl tr td:last-child{border-bottom:0!important}
}
.guide #sources~ul{font-size:.88rem;line-height:1.55}.guide #sources~ul li{margin:.6em 0}
.guide #sources~p{font-size:.95rem;color:var(--muted)}