:root{--o:#F97316;--od:#EA580C;--ol:#FB923C;--op:rgba(249,115,22,.08);--cr:#FAFAF5;--pa:#F5F2EA;--li:#EDE9DF;--bo:#DDD9D0;--ik:#1E1C18;--im:#3E3B33;--il:#787060;--ix:#AEA89E;--wh:#FFFFFF;--sa:#2D7A4F;--re:#C0392B;--am:#C47F17;--bl:#1A5276;--nv:#0F1B2E;--nvl:#1A2C45;--nvb:rgba(255,255,255,.09);--nvt:rgba(255,255,255,.62);--r8:8px;--r12:12px;--r16:16px;--r20:20px;--r99:99px;--s1:0 2px 8px rgba(30,28,24,.07);--s2:0 6px 24px rgba(30,28,24,.09);--so:0 6px 24px rgba(249,115,22,.24)}
*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:'Nunito',sans-serif;background:var(--cr);color:var(--ik);-webkit-font-smoothing:antialiased;line-height:1.7}
h1,h2,h3{font-family:'Plus Jakarta Sans',sans-serif;line-height:1.2}
.nav{position:sticky;top:0;z-index:200;height:56px;padding:0 5%;display:flex;align-items:center;justify-content:space-between;background:rgba(250,250,245,.96);backdrop-filter:blur(20px);border-bottom:1px solid var(--li)}
.logo{text-decoration:none;display:flex;align-items:center;flex-shrink:0}
.site-logo{height:42px;width:auto;display:block;object-fit:contain}
@media(max-width:768px){.site-logo{height:34px}}
.nav-cta{background:var(--o);color:#fff;padding:.38rem 1rem;border-radius:var(--r99);font-size:.73rem;font-weight:700;text-decoration:none;box-shadow:var(--so)}
.nav-cta:hover{background:var(--od)}
.pw{max-width:1180px;margin:0 auto;padding:3rem 5% 6rem}
.art-layout{display:grid;grid-template-columns:1fr 300px;gap:3.4rem;align-items:start}
.art-main{max-width:780px;min-width:0}
.art-aside{position:sticky;top:76px;display:flex;flex-direction:column;gap:1.1rem;min-width:0}
.aside-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r16);padding:1.3rem 1.4rem}
.aside-title{font-size:.64rem;font-weight:800;letter-spacing:.1em;text-transform:uppercase;color:var(--ix);margin-bottom:.9rem}
.aside-facts{display:flex;flex-direction:column;gap:.7rem}
.aside-fact{display:flex;justify-content:space-between;align-items:baseline;gap:.6rem;font-size:.78rem;border-bottom:1px solid var(--li);padding-bottom:.6rem}
.aside-fact:last-child{border-bottom:none;padding-bottom:0}
.aside-fact-label{color:var(--il)}
.aside-fact-val{color:var(--ik);font-weight:700;text-align:right}
.aside-toc{display:flex;flex-direction:column;gap:.05rem}
.aside-toc a{font-size:.79rem;color:var(--im);text-decoration:none;padding:.42rem 0;border-bottom:1px dashed var(--li);transition:color .15s,padding-left .15s}
.aside-toc a:last-child{border-bottom:none}
.aside-toc a:hover{color:var(--o);padding-left:.25rem}
.aside-cta{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:1.3rem 1.4rem;color:#fff}
.aside-cta h4{font-family:'Plus Jakarta Sans',sans-serif;font-size:.95rem;font-weight:800;margin-bottom:.4rem}
.aside-cta p{font-size:.76rem;color:rgba(255,255,255,.55);line-height:1.6;margin-bottom:.9rem}
.aside-cta a{display:inline-flex;align-items:center;gap:.35rem;background:var(--o);color:#fff;padding:.55rem 1rem;border-radius:var(--r99);font-size:.76rem;font-weight:700;text-decoration:none;width:100%;justify-content:center}
@media(max-width:960px){
  .art-layout{grid-template-columns:1fr}
  .art-main{max-width:none}
  .art-aside{position:static;order:-1;flex-direction:row;flex-wrap:wrap}
  .art-aside .aside-card,.art-aside .aside-cta{flex:1 1 240px}
  .aside-toc{display:none}
  .art-aside .aside-card:nth-child(2){display:none}
}
@media(max-width:640px){.art-aside{flex-direction:column}}
.breadcrumb{display:flex;align-items:center;gap:.45rem;font-size:.72rem;color:var(--ix);margin-bottom:2rem;flex-wrap:wrap}
.breadcrumb a{color:var(--il);text-decoration:none}
.breadcrumb span{color:var(--bo)}
.art-tag{font-size:.62rem;font-weight:800;letter-spacing:.1em;text-transform:uppercase;color:var(--o);margin-bottom:.65rem;display:block}
.art-h1{font-size:clamp(1.6rem,4vw,2.4rem);font-weight:800;color:var(--ik);margin-bottom:.75rem;line-height:1.1}
.art-h1 em{font-style:normal;color:var(--o)}
.art-meta{display:flex;align-items:center;gap:1rem;flex-wrap:wrap;margin-bottom:1.8rem;padding-bottom:1.4rem;border-bottom:1px solid var(--li)}
.art-meta-item{font-size:.72rem;color:var(--ix)}
.gc{font-size:.7rem;color:var(--sa);font-weight:600;text-decoration:none;border-bottom:1px solid rgba(45,122,79,.2)}
.prose{font-size:.93rem;color:var(--im);line-height:1.88}
.prose p{margin-bottom:1.1rem}
.prose h2{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.4rem;font-weight:800;color:var(--ik);margin:2.2rem 0 .75rem}
.prose h3{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.05rem;font-weight:700;color:var(--ik);margin:1.5rem 0 .5rem}
.prose ul,.prose ol{padding-left:1.4rem;margin-bottom:1.1rem}
.prose li{margin-bottom:.4rem}
.prose strong{color:var(--ik)}
.prose a{color:var(--o);text-decoration:none;border-bottom:1px solid rgba(249,115,22,.25)}
.prose a.cta-btn,.prose a.cta-box-btn{color:#fff;border-bottom:none}
.prose a.cta-btn:hover,.prose a.cta-box-btn:hover{color:#fff}
.box{border-radius:var(--r12);padding:1.1rem 1.3rem;margin:1.4rem 0;display:flex;gap:.85rem;font-size:.86rem;line-height:1.7}
.box-ico{flex-shrink:0;margin-top:.05rem;color:var(--o);display:inline-flex}
.box-ico svg{width:19px;height:19px}
.box.warn{background:rgba(196,127,23,.08);border:1px solid rgba(196,127,23,.22);color:#6b4500}
.box.good{background:rgba(45,122,79,.07);border:1px solid rgba(45,122,79,.2);color:#1a4d30}
.box.info{background:rgba(26,82,118,.07);border:1px solid rgba(26,82,118,.18);color:#0d3254}
.box.danger{background:rgba(192,57,43,.07);border:1px solid rgba(192,57,43,.2);color:#6b1a14}
.tbl-wrap{overflow-x:auto;margin:1.4rem 0}
table{width:100%;min-width:420px;border-collapse:collapse;font-size:.84rem}
th{background:var(--ik);color:rgba(255,255,255,.7);padding:.7rem 1rem;text-align:left;font-size:.62rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase}
td{padding:.78rem 1rem;border-bottom:1px solid var(--li);background:var(--wh);color:var(--im)}
tr:last-child td{border-bottom:none}
tr:hover td{background:var(--pa)}
.red{color:var(--re);font-weight:700}
.green{color:var(--sa);font-weight:700}
.amber{color:var(--am);font-weight:700}
.mc{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:1.6rem;margin:2rem 0;color:#fff;position:relative;overflow:hidden}
.mc::before{content:'';position:absolute;inset:0;background:radial-gradient(circle at 80% 20%,rgba(249,115,22,.12),transparent 60%);pointer-events:none}
.mc-c{position:relative;z-index:1}
.mc-tag{font-size:.6rem;font-weight:800;letter-spacing:.1em;text-transform:uppercase;color:var(--ol);margin-bottom:.5rem;display:block}
.mc-title{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.1rem;font-weight:800;font-style:normal;color:#fff;margin-bottom:1rem}
.mc-row{display:flex;gap:.65rem;flex-wrap:wrap;align-items:flex-end;margin-bottom:.85rem}
.mc-field{flex:1;min-width:140px}
.mc-label{font-size:.65rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:rgba(255,255,255,.45);margin-bottom:.32rem;display:block}
.mc-prefix{position:relative;display:flex;align-items:center}
.mc-prefix-sym{position:absolute;left:.65rem;font-weight:700;color:rgba(255,255,255,.45);font-size:.9rem;pointer-events:none}
.mc-input{width:100%;padding:.65rem .85rem .65rem 1.5rem;background:rgba(255,255,255,.08);border:1.5px solid rgba(255,255,255,.12);border-radius:var(--r8);color:#fff;font-family:'Nunito',sans-serif;font-size:.92rem;font-weight:600;outline:none;-webkit-appearance:none;transition:border-color .2s}
.mc-input:focus{border-color:var(--o)}
.mc-input::placeholder{color:rgba(255,255,255,.25)}
.mc-btn{background:var(--o);color:#fff;border:none;padding:.7rem 1.4rem;border-radius:var(--r8);font-family:'Nunito',sans-serif;font-weight:800;font-size:.86rem;cursor:pointer;white-space:nowrap;box-shadow:0 4px 16px rgba(249,115,22,.35);transition:all .2s}
.mc-btn:hover{background:var(--od);transform:translateY(-1px)}
.mc-result{display:none;padding:1rem 1.1rem;background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.1);border-radius:var(--r8);font-size:.88rem;line-height:1.7}
.mc-result.show{display:block}
.mc-verdict{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.25rem;font-weight:800;margin-bottom:.35rem}
.mc-detail{color:rgba(255,255,255,.6);font-size:.82rem}
.mc-fullcta{display:inline-flex;align-items:center;gap:.4rem;background:rgba(249,115,22,.18);border:1px solid rgba(249,115,22,.35);color:var(--ol);padding:.45rem .9rem;border-radius:var(--r99);font-size:.74rem;font-weight:700;text-decoration:none;margin-top:.65rem;transition:all .2s}
.mc-fullcta:hover{background:var(--o);color:#fff}
.faq-wrap{margin:1.4rem 0}
.fq{border-bottom:1px solid var(--li)}
.fqb{width:100%;background:none;border:none;padding:.9rem 0;text-align:left;display:flex;justify-content:space-between;align-items:center;gap:.8rem;cursor:pointer;font-family:'Nunito',sans-serif;font-size:.88rem;font-weight:600;color:var(--ik)}
.fqb:hover{color:var(--o)}
.fqi{width:22px;height:22px;border-radius:50%;background:var(--pa);border:1.5px solid var(--bo);display:flex;align-items:center;justify-content:center;font-size:.78rem;color:var(--o);flex-shrink:0}
.fqa{max-height:0;overflow:hidden;font-size:.83rem;color:var(--il);line-height:1.85;transition:max-height .4s ease,padding .24s}
.cta-block{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:2rem;text-align:center;margin:2.5rem 0;color:#fff}
.cta-block h3{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.4rem;font-weight:800;font-style:normal;color:#fff;margin-bottom:.5rem}
.cta-block p{font-size:.85rem;color:rgba(255,255,255,.5);margin-bottom:1.2rem}
.cta-btn{display:inline-flex;align-items:center;gap:.5rem;background:var(--o);color:#fff;padding:.85rem 1.8rem;border-radius:var(--r99);font-family:'Nunito',sans-serif;font-size:.9rem;font-weight:800;text-decoration:none;box-shadow:var(--so)}
.rel-h2{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.2rem;font-weight:800;color:var(--ik);text-align:center;margin:2.2rem 0 1rem}
.related-hd{text-align:center;margin:3rem 0 1.6rem}
.related-h2{font-size:1.65rem!important;margin:0 0 .5rem!important}
.related-sub{font-size:.92rem;color:var(--il);max-width:480px;margin:0 auto}
.related-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
@media(max-width:520px){.related-grid{grid-template-columns:1fr}}
.rel-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1.1rem;text-decoration:none;display:block;transition:all .2s}
.rel-card:hover{border-color:var(--o);transform:translateY(-1px)}
.rel-ico{margin-bottom:.45rem;display:block;color:var(--o)}
.rel-ico svg{width:22px;height:22px}
.rel-t{font-weight:700;font-size:.86rem;color:var(--ik);margin-bottom:.2rem}
.rel-d{font-size:.74rem;color:var(--il);line-height:1.5}
.site-logo-


[id]{scroll-margin-top:70px}
/* ── PREMIUM FOOTER ── */
.ft{background:var(--ik);padding:3.5rem 5% 0;margin-top:5rem}
.ft-inner{max-width:1200px;margin:0 auto;display:grid;grid-template-columns:1.4fr 1fr 1.3fr 1fr;gap:2.8rem;padding-bottom:2.8rem;border-bottom:1px solid rgba(255,255,255,.07)}
.ft-col{}
.ft-brand{}
.ft-logo-link{display:inline-block;margin-bottom:1.1rem}
.site-logo-footer{height:34px;width:auto;display:block;object-fit:contain;opacity:.9;filter:brightness(1.05)}
.ft-tagline{font-size:.78rem;color:rgba(255,255,255,.55);line-height:1.65;margin-bottom:.65rem}
.ft-disclaimer{font-size:.68rem;color:rgba(255,255,255,.28);line-height:1.65;margin-bottom:.75rem}
.ft-gov{color:rgba(255,255,255,.35);text-decoration:none;border-bottom:1px solid rgba(255,255,255,.12);transition:color .2s}
.ft-gov:hover{color:rgba(255,255,255,.6)}
.ft-copy{font-size:.65rem;color:rgba(255,255,255,.18);margin-top:.5rem}
.ft-heading{font-family:"Nunito",sans-serif;font-size:.6rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:rgba(255,255,255,.35);margin-bottom:1rem}
.ft-links{list-style:none;display:flex;flex-direction:column;gap:.42rem}
.ft-links a{font-size:.78rem;color:rgba(255,255,255,.5);text-decoration:none;transition:color .18s;display:inline-flex;align-items:center;gap:.3rem}
.ft-links a:hover{color:rgba(255,255,255,.9)}
.ft-contact{list-style:none;display:flex;flex-direction:column;gap:.75rem;margin-bottom:1.1rem}
.ft-contact li{display:flex;flex-direction:column;gap:.12rem}
.ft-contact-label{font-size:.6rem;font-weight:700;letter-spacing:.09em;text-transform:uppercase;color:rgba(255,255,255,.28)}
.ft-email-primary{font-size:.82rem;font-weight:700;color:#fff;text-decoration:none;transition:color .18s}
.ft-email-primary:hover{color:var(--ol)}
.ft-email{font-size:.76rem;color:rgba(255,255,255,.52);text-decoration:none;transition:color .18s}
.ft-email:hover{color:rgba(255,255,255,.85)}
.ft-contact-cta{font-size:.72rem;font-weight:700;color:var(--o);text-decoration:none;border:1px solid rgba(249,115,22,.35);border-radius:var(--r99);padding:.3rem .85rem;display:inline-block;transition:all .18s}
.ft-contact-cta:hover{background:var(--o);color:#fff}
/* Social pills — distinct, not 2 blues side by side */
.ft-socials{display:flex;flex-direction:column;gap:.5rem}
.ft-social{display:flex;align-items:center;gap:.6rem;padding:.45rem .8rem;border-radius:var(--r8);text-decoration:none;transition:all .18s;border:1px solid transparent}
.ft-social-icon{width:28px;height:28px;border-radius:6px;display:flex;align-items:center;justify-content:center;flex-shrink:0;transition:transform .18s}
.ft-social:hover .ft-social-icon{transform:scale(1.1)}
.ft-social-name{font-size:.78rem;font-weight:700;transition:color .18s}
/* Facebook — blue */
.ft-social--fb .ft-social-icon{background:#1877F2;color:#fff}
.ft-social--fb .ft-social-name{color:rgba(255,255,255,.65)}
.ft-social--fb:hover{background:rgba(24,119,242,.12);border-color:rgba(24,119,242,.25)}
.ft-social--fb:hover .ft-social-name{color:#5BA3FF}
/* X — pure white/black contrast, not blue */
.ft-social--x .ft-social-icon{background:#fff;color:#000}
.ft-social--x .ft-social-name{color:rgba(255,255,255,.65)}
.ft-social--x:hover{background:rgba(255,255,255,.07);border-color:rgba(255,255,255,.15)}
.ft-social--x:hover .ft-social-name{color:#fff}
/* LinkedIn — blue but DIFFERENT shade + separated from FB */
.ft-social--li .ft-social-icon{background:#0A66C2;color:#fff}
.ft-social--li .ft-social-name{color:rgba(255,255,255,.65)}
.ft-social--li:hover{background:rgba(10,102,194,.15);border-color:rgba(10,102,194,.3)}
.ft-social--li:hover .ft-social-name{color:#5B9BD5}
/* Medium. green, unique */
.ft-social--md .ft-social-icon{background:#00AB6C;color:#fff}
.ft-social--md .ft-social-name{color:rgba(255,255,255,.65)}
.ft-social--md:hover{background:rgba(0,171,108,.12);border-color:rgba(0,171,108,.25)}
.ft-social--md:hover .ft-social-name{color:#2ED8A0}
/* Footer bottom bar */
.ft-bar{max-width:1200px;margin:0 auto;padding:.9rem 0 1.4rem;display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:.6rem}
.ft-bar-txt{font-size:.62rem;color:rgba(255,255,255,.18)}
.ft-bar-links{display:flex;gap:1.2rem}
.ft-bar-links a{font-size:.62rem;color:rgba(255,255,255,.22);text-decoration:none;transition:color .18s}
.ft-bar-links a:hover{color:rgba(255,255,255,.5)}
/* footer breakpoints in mobile fix */


/* ── NAV UPGRADE ── */
.nav-links{display:flex;align-items:center;gap:1.6rem}
.nav-links a{font-size:.8rem;font-weight:600;color:var(--im);text-decoration:none;transition:color .18s;white-space:nowrap}
.nav-links a:hover{color:var(--o)}
/* Guides dropdown */
.nav-guides{position:relative}
.nav-guides-btn{display:flex;align-items:center;gap:.3rem;font-size:.8rem;font-weight:700;color:var(--o);text-decoration:none;cursor:pointer;background:none;border:none;padding:0;font-family:inherit;transition:color .18s}
.nav-guides-btn svg{transition:transform .2s}
.nav-guides:hover .nav-guides-btn svg{transform:rotate(180deg)}
.nav-guides-btn:hover{color:var(--od)}
.nav-dropdown{position:absolute;top:calc(100% + 12px);left:50%;transform:translateX(-50%);background:#fff;border:1px solid var(--li);border-radius:var(--r16);box-shadow:0 12px 40px rgba(30,28,24,.13);padding:.7rem;min-width:580px;display:grid;grid-template-columns:1fr 1fr;gap:.3rem;opacity:0;visibility:hidden;transition:all .2s;z-index:500}
.nav-guides:hover .nav-dropdown{opacity:1;visibility:visible}
.nav-dd-item{display:flex;align-items:center;gap:.65rem;padding:.6rem .75rem;border-radius:var(--r8);text-decoration:none;transition:background .15s;color:var(--ik)}
.nav-dd-item:hover{background:var(--op)}
.nav-dd-icon{width:34px;height:34px;border-radius:8px;background:var(--op);display:flex;align-items:center;justify-content:center;color:var(--o);flex-shrink:0}
.nav-dd-icon svg{width:17px;height:17px}
.nav-dd-text{}
.nav-dd-title{font-size:.78rem;font-weight:700;color:var(--ik);line-height:1.2}
.nav-dd-sub{font-size:.66rem;color:var(--il);line-height:1.3}
.nav-dd-footer{grid-column:1/-1;padding:.55rem .75rem .2rem;border-top:1px solid var(--li);margin-top:.2rem;display:flex;justify-content:flex-end}
.nav-dd-all{font-size:.75rem;font-weight:700;color:var(--o);text-decoration:none}
.nav-dd-all:hover{color:var(--od)}
@media(max-width:820px){.nav-links{display:none}.nav-dropdown{min-width:320px;grid-template-columns:1fr;left:auto;right:0;transform:none}}
/* ══ MOBILE OVERFLOW FIX ══ */
html,body{overflow-x:hidden;max-width:100vw}
*{box-sizing:border-box}
/* ── FOOTER MOBILE ── */
@media(max-width:900px){
  .ft-inner{grid-template-columns:1fr 1fr;gap:1.6rem}
}
@media(max-width:540px){
  .ft-inner{grid-template-columns:1fr;gap:1.4rem}
  .ft{padding:2.5rem 5% 0}
  .ft-socials{flex-direction:row;flex-wrap:wrap;gap:.5rem}
  .ft-social{flex:0 0 auto}
  .ft-contact{gap:.6rem}
}
/* ── HIW STEPS MOBILE ── */
@media(max-width:680px){
  .hiw-steps{
    display:grid;
    grid-template-columns:repeat(3,1fr);
    gap:.6rem;
    overflow-x:visible;
    justify-content:unset
  }
  .hiw-arrow{display:none!important}
  .hiw-step{min-width:unset;width:100%;padding:.5rem .3rem}
  .hiw-icon{width:48px;height:48px;font-size:1.2rem}
  .hiw-step-desc{display:none}
}
@media(max-width:400px){
  .hiw-steps{grid-template-columns:repeat(2,1fr)}
}
/* ── TABLES MOBILE ── */
.tbl-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch;margin:1.2rem 0;border-radius:var(--r8)}
@media(max-width:480px){.rg-grid{grid-template-columns:1fr}}
/* ── GENERAL CONTENT WIDTH ── */
img{max-width:100%}
/* ══ MOBILE NAV ══ */
.mob-btn{display:none;flex-direction:column;gap:5px;background:none;border:none;cursor:pointer;padding:6px;margin-left:auto}
.mob-btn span{display:block;width:22px;height:2px;background:var(--ik);border-radius:2px;transition:all .25s}
.mob-btn.open span:nth-child(1){transform:translateY(7px) rotate(45deg)}
.mob-btn.open span:nth-child(2){opacity:0}
.mob-btn.open span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}
.mob-overlay{display:none;position:fixed;inset:0;background:rgba(250,250,245,.98);z-index:999;overflow-y:auto;padding:1rem 1.4rem 2rem}
.mob-overlay.open{display:block}
.mob-top{display:flex;align-items:center;justify-content:space-between;margin-bottom:1.6rem;padding-bottom:1rem;border-bottom:1px solid var(--li)}
.mob-close{background:none;border:none;font-size:1.4rem;cursor:pointer;color:var(--ik);padding:.3rem}
.mob-links{display:flex;flex-direction:column;gap:0}
.mob-link{font-size:1rem;font-weight:700;color:var(--ik);text-decoration:none;padding:.9rem 0;border-bottom:1px solid var(--li);display:block}
.mob-link:last-child{border-bottom:none}
.mob-guides-hd{font-size:.6rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:var(--o);padding:.9rem 0 .5rem;display:block}
.mob-guide-grid{display:grid;grid-template-columns:1fr 1fr;gap:.5rem;margin-bottom:.5rem}
.mob-guide-item{display:flex;align-items:center;gap:.5rem;padding:.6rem .7rem;background:var(--wh);border:1px solid var(--li);border-radius:var(--r8);text-decoration:none;color:var(--ik)}
.mob-guide-item:active{background:var(--op)}
.mob-guide-icon{flex-shrink:0;color:var(--o);display:inline-flex}
.mob-guide-icon svg{width:18px;height:18px}
.mob-guide-title{font-size:.72rem;font-weight:700;line-height:1.2}
.mob-cta{display:block;text-align:center;background:var(--o);color:#fff;padding:.9rem;border-radius:var(--r99);font-weight:800;text-decoration:none;font-size:.95rem;margin-top:1.2rem;box-shadow:var(--so)}
.mob-see-all{display:block;text-align:center;font-size:.75rem;font-weight:700;color:var(--o);text-decoration:none;padding:.6rem;margin-top:.4rem}
/* ══ RELATED GUIDES ══ */
.related-guides{margin:2.5rem 0;padding:2rem;background:var(--cr);border-radius:var(--r16);border:1px solid var(--li)}
.rg-heading{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.15rem;font-weight:800;color:var(--ik);margin-bottom:1.1rem}
.rg-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:.5rem}
.rg-item{display:flex;align-items:center;gap:.55rem;padding:.6rem .75rem;background:#fff;border:1px solid var(--li);border-radius:var(--r8);text-decoration:none;color:var(--ik);transition:all .15s;font-size:.8rem}
.rg-item:hover{background:var(--op);border-color:rgba(249,115,22,.3);transform:translateX(2px)}
.rg-arrow{font-size:.85rem;color:var(--o);flex-shrink:0;font-weight:800}
.rg-title{font-weight:600;line-height:1.3}
.rg-all{grid-column:1/-1;background:var(--op);border-color:rgba(249,115,22,.2)}
/* ══ RELATED GUIDES SECTION ══ */
.rg-wrap{margin:2.5rem 0;padding:1.8rem 2rem;background:var(--cr);border-radius:var(--r16);border:1px solid var(--li)}
.rg-h2{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.1rem;font-weight:800;color:var(--ik);margin-bottom:1.1rem;display:flex;align-items:center;gap:.5rem}
.rg-link{display:flex;align-items:center;gap:.5rem;padding:.55rem .75rem;background:#fff;border:1px solid var(--li);border-radius:var(--r8);text-decoration:none;color:var(--ik);font-size:.79rem;font-weight:600;transition:all .15s;line-height:1.3}
.rg-link:hover{background:var(--op);border-color:rgba(249,115,22,.3);color:var(--o);transform:translateX(3px)}
.rg-link-arrow{color:var(--o);font-weight:800;flex-shrink:0;font-size:.8rem}
.rg-all:hover{background:var(--o);color:#fff;border-color:var(--o)}
.art-intro{font-size:1rem;color:var(--im);line-height:1.75;margin-bottom:1.5rem;font-weight:500}
.cta-box{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:2rem;margin:2.5rem 0}
.cta-box-inner{text-align:center;color:#fff}
.cta-box-title{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.4rem;font-weight:800;font-style:normal;color:#fff;margin-bottom:.5rem}
.cta-box-sub{font-size:.85rem;color:rgba(255,255,255,.5);margin-bottom:1.2rem}
.cta-box-btn{display:inline-flex;align-items:center;gap:.5rem;background:var(--o);color:#fff;padding:.85rem 1.8rem;border-radius:var(--r99);font-family:'Nunito',sans-serif;font-size:.9rem;font-weight:800;text-decoration:none;box-shadow:var(--so);transition:all .2s}
.cta-box-btn:hover{background:var(--od);transform:translateY(-1px)}
.faq-list{margin:1.4rem 0}
.faq-item{border-bottom:1px solid var(--li);padding:.1rem 0}
.faq-item summary{list-style:none;cursor:pointer}
.faq-item summary::-webkit-details-marker{display:none}
.faq-q{display:block;padding:.9rem 2rem .9rem 0;font-family:'Nunito',sans-serif;font-size:.88rem;font-weight:600;color:var(--ik);cursor:pointer;position:relative}
.faq-q:hover{color:var(--o)}
.faq-q::after{content:'+';position:absolute;right:0;top:.7rem;width:22px;height:22px;border-radius:50%;background:var(--pa);border:1.5px solid var(--bo);display:flex;align-items:center;justify-content:center;font-size:.78rem;color:var(--o);flex-shrink:0}
.faq-item[open] .faq-q::after{content:'−'}
.faq-a{padding-bottom:.9rem;font-size:.85rem;color:var(--il);line-height:1.7}
.faq-a p{margin:0}
.rel-all-wrap{text-align:center;margin-top:1.3rem}
.rel-all-link{display:inline-block;font-size:.85rem;font-weight:800;color:var(--o);text-decoration:none;padding:.65rem 1.5rem;border:1.5px solid var(--o);border-radius:var(--r99);transition:all .2s}
.rel-all-link:hover{background:var(--o);color:#fff}
/* page-specific */
h1,h2,h3,h4{font-family:'Plus Jakarta Sans',sans-serif;line-height:1.2}
/* .lm removed */
.logo em{color:var(--o)}
.breadcrumb a:hover{color:var(--o)}
/* DEADLINE HERO BOX */
.dl-hero{background:linear-gradient(135deg,#1c0a08,#2a100c);border:1px solid rgba(192,57,43,.3);border-radius:var(--r16);padding:2rem;margin-bottom:2rem;position:relative;overflow:hidden}
.dl-hero::before{content:'';position:absolute;inset:0;background:radial-gradient(circle at 20% 50%,rgba(249,115,22,.12),transparent 60%);pointer-events:none}
.dl-hero-c{position:relative;z-index:1}
.dl-badge{display:inline-flex;align-items:center;gap:.4rem;background:rgba(192,57,43,.2);border:1px solid rgba(192,57,43,.3);border-radius:var(--r99);padding:.22rem .65rem;font-size:.62rem;font-weight:800;color:#ff9a8a;text-transform:uppercase;letter-spacing:.08em;margin-bottom:.75rem}
.dl-date{font-family:'Plus Jakarta Sans',sans-serif;font-size:clamp(2rem,5vw,3rem);font-weight:800;color:#fff;line-height:1;margin-bottom:.4rem}
.dl-sub{font-size:.9rem;color:rgba(255,255,255,.6);line-height:1.7;max-width:500px}
.dl-sub strong{color:#fff}
.dl-countdown{margin-top:1.2rem;display:flex;align-items:center;gap:.75rem;flex-wrap:wrap}
.dl-days{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.5rem;font-weight:800;color:var(--ol)}
.dl-days-lbl{font-size:.75rem;color:rgba(255,255,255,.45)}
.prose ul{padding-left:1.4rem;margin-bottom:1.1rem}
.prose a:hover{color:var(--od)}
/* TIMELINE STEPS */
.steps{display:flex;flex-direction:column;gap:.7rem;margin:1.4rem 0}
.step{display:flex;gap:.95rem;align-items:flex-start;background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1rem 1.2rem}
.step-n{width:28px;height:28px;border-radius:50%;background:var(--o);color:#fff;display:flex;align-items:center;justify-content:center;font-size:.72rem;font-weight:800;flex-shrink:0;margin-top:.05rem}
.step-t{font-weight:700;font-size:.88rem;color:var(--ik);margin-bottom:.18rem}
.step-d{font-size:.8rem;color:var(--il);line-height:1.6}
.cta-btn:hover{background:var(--od);transform:translateY(-1px)}
.gc:hover{color:var(--od)}
.fl em{color:rgba(234,88,12,.85)}
/* ══ ROOT PAGE RELATED LINKS ══ */
.root-related{margin:2rem 0;padding:1.6rem 1.8rem;background:var(--cr);border-radius:var(--r16);border:1px solid var(--li)}
.root-rel-h{font-size:.65rem;font-weight:800;text-transform:uppercase;letter-spacing:.1em;color:var(--o);margin-bottom:.9rem}
.root-rel-list{display:grid;grid-template-columns:repeat(2,1fr);gap:.4rem}
.root-rel-link{display:flex;align-items:center;gap:.45rem;padding:.5rem .7rem;background:#fff;border:1px solid var(--li);border-radius:var(--r8);text-decoration:none;color:var(--ik);font-size:.78rem;font-weight:600;transition:all .15s}
.root-rel-link:hover{background:var(--op);border-color:rgba(249,115,22,.3);color:var(--o)}
.root-rel-arrow{color:var(--o);font-weight:800}
#worked-example{text-align:center}
.key-points{background:var(--op);border:1.5px solid rgba(249,115,22,.25);border-radius:var(--r16);padding:1.3rem 1.5rem;margin:1.4rem 0}
.key-points-hd{display:flex;align-items:center;gap:.5rem;font-weight:800;color:var(--o);font-size:.92rem;margin-bottom:.7rem}
.key-points ul{list-style:none;padding-left:0;margin-bottom:0}
.key-points li{padding:.5rem 0;font-size:.87rem;display:flex;align-items:flex-start;gap:.55rem;border-bottom:1px solid rgba(249,115,22,.15);color:var(--im)}
.key-points li:last-child{border-bottom:none}
.key-points li::before{content:'→';color:var(--o);font-weight:700;flex-shrink:0}
.info-box,.warning-box{padding:1rem 1.25rem;border-radius:var(--r12);font-size:.85rem;line-height:1.7;margin:1.4rem 0}
.info-box{background:rgba(26,82,118,.06);border:1px solid rgba(26,82,118,.18);color:#0d3254}
.warning-box{background:rgba(196,127,23,.08);border:1px solid rgba(196,127,23,.22);color:#6b4500}
.worked-example{background:linear-gradient(135deg,var(--ik),#2b2820);color:#fff;border-radius:var(--r16);padding:1.7rem;margin:1.6rem 0}
.worked-example h4{font-family:'Plus Jakarta Sans',sans-serif;font-size:1rem;font-weight:800;color:#fff;margin-bottom:1rem}
.we-row{display:flex;justify-content:space-between;gap:1rem;padding:.55rem 0;border-bottom:1px solid rgba(255,255,255,.1);font-size:.85rem}
.we-row span:first-child{color:rgba(255,255,255,.6)}
.we-row span:last-child{color:#fff;font-weight:600;text-align:right}
.we-total{border-bottom:none;padding-top:.8rem;margin-top:.3rem;border-top:1px solid rgba(255,255,255,.18)}
.we-total span{font-weight:800!important;color:var(--ol)!important}
.sw-grid{display:grid;grid-template-columns:1fr 1fr 1fr;gap:.75rem;margin:1.4rem 0}
.sw-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1rem;text-decoration:none;display:block;transition:all .2s}
.sw-card:hover{border-color:var(--o);transform:translateY(-1px)}
.sw-card.top{border-color:var(--o);background:var(--op)}
.sw-n{font-family:'Plus Jakarta Sans',sans-serif;font-size:.96rem;font-weight:800;color:var(--ik);margin-bottom:.2rem}
.sw-p{font-size:.72rem;color:var(--o);font-weight:700;margin-bottom:.35rem}
.sw-f{font-size:.72rem;color:var(--il);line-height:1.5}
.cta-box-btn,.prose a.cta-box-btn{display:inline-flex;align-items:center;gap:.5rem;background:var(--o);color:#fff!important;padding:.85rem 1.8rem;border-radius:var(--r99);font-family:'Nunito',sans-serif;font-size:.9rem;font-weight:800;text-decoration:none;box-shadow:var(--so);transition:all .2s;border-bottom:none!important}
.cta-box-btn:hover,.prose a.cta-box-btn:hover{background:var(--od);color:#fff!important;transform:translateY(-2px);box-shadow:0 10px 30px rgba(249,115,22,.4)}
/* page-specific */
/* .lm removed */.logo em{color:var(--o)}
.mc-select{width:100%;padding:.65rem .85rem;background:rgba(255,255,255,.08);border:1.5px solid rgba(255,255,255,.12);border-radius:var(--r8);color:#fff;font-family:'Nunito',sans-serif;font-size:.88rem;outline:none;-webkit-appearance:none;transition:border-color .2s}
@keyframes fu{from{opacity:0;transform:translateY(6px)}to{opacity:1;transform:translateY(0)}}
.split-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
.split-card{border-radius:var(--r12);padding:1.2rem}
.split-card.yes{background:rgba(192,57,43,.07);border:1.5px solid rgba(192,57,43,.2)}
.split-card.no{background:rgba(45,122,79,.07);border:1.5px solid rgba(45,122,79,.2)}
.split-title{font-weight:800;font-size:.88rem;margin-bottom:.75rem;display:flex;align-items:center;gap:.4rem}
.split-title.yes{color:var(--re)}
.split-title.no{color:var(--sa)}
.split-item{font-size:.8rem;color:var(--im);margin-bottom:.4rem;display:flex;gap:.5rem;align-items:flex-start;line-height:1.5}
.worked{background:var(--ik);border-radius:var(--r16);padding:1.6rem;margin:1.4rem 0;color:#fff}
.worked-title{font-family:'Plus Jakarta Sans',sans-serif;font-size:1rem;font-weight:800;color:#fff;margin-bottom:1rem}
.worked-row{display:flex;justify-content:space-between;padding:.6rem 0;border-bottom:1px solid rgba(255,255,255,.07);font-size:.85rem}
.worked-row:last-child{border-bottom:none;font-weight:700;margin-top:.4rem;padding-top:.8rem;border-top:1px solid rgba(255,255,255,.15)}
.wr-val{font-family:'Plus Jakarta Sans',sans-serif;font-weight:600}
.verdict-g{margin-top:1rem;padding:.85rem 1rem;background:rgba(45,122,79,.2);border-radius:var(--r8);font-size:.84rem;color:#7dffc6;font-weight:600}
.verdict-r{margin-top:1rem;padding:.85rem 1rem;background:rgba(192,57,43,.2);border-radius:var(--r8);font-size:.84rem;color:#ff9a8a;font-weight:600}
.verdict-a{margin-top:1rem;padding:.85rem 1rem;background:rgba(196,127,23,.2);border-radius:var(--r8);font-size:.84rem;color:#ffd47a;font-weight:600}
.platform-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(165px,1fr));gap:.75rem;margin:1.4rem 0}
.platform-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1rem;text-align:center}
.platform-ico{font-size:1.6rem;margin-bottom:.5rem;display:block}
.platform-name{font-weight:800;font-size:.86rem;color:var(--ik);margin-bottom:.25rem}
.platform-type{font-size:.7rem;color:var(--il);margin-bottom:.5rem}
.platform-counts{font-size:.7rem;font-weight:800;padding:.18rem .5rem;border-radius:var(--r99);display:inline-block}
.pc-yes{background:rgba(192,57,43,.1);color:var(--re)}
.pc-partial{background:rgba(196,127,23,.08);color:var(--am)}
.feat-box{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:1.8rem;margin:1.6rem 0;color:#fff;position:relative;overflow:hidden}
.feat-box::before{content:'';position:absolute;inset:0;background:radial-gradient(circle at 80% 20%,rgba(249,115,22,.15),transparent 60%);pointer-events:none}
.feat-badge{display:inline-block;background:var(--o);color:#fff;font-size:.68rem;font-weight:800;text-transform:uppercase;letter-spacing:.04em;padding:.25rem .65rem;border-radius:var(--r99);margin-bottom:.7rem}
.feat-title{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.35rem;font-weight:800;margin-bottom:.5rem}
.feat-sub{color:rgba(255,255,255,.75);font-size:.92rem;margin-bottom:1.1rem;line-height:1.6}
.feat-points{list-style:none;padding:0;margin:0 0 1.3rem}
.feat-points li{padding:.4rem 0 .4rem 1.6rem;position:relative;font-size:.88rem;color:rgba(255,255,255,.88)}
.feat-points li::before{content:'✓';position:absolute;left:0;color:var(--o);font-weight:800}
.feat-btn{display:inline-flex;align-items:center;gap:.5rem;background:var(--o);color:#fff;padding:.9rem 1.9rem;border-radius:var(--r99);font-family:'Nunito',sans-serif;font-size:.92rem;font-weight:800;text-decoration:none;box-shadow:var(--so);transition:all .2s}
.feat-btn:hover{background:var(--od);transform:translateY(-1px)}
.feat-fine{font-size:.7rem;color:rgba(255,255,255,.5);margin-top:.9rem}
/* page-specific */
/* .lm removed */
.logo em{color:var(--o)}
.verdict{margin-top:1rem;padding:.85rem 1rem;background:rgba(192,57,43,.2);border-radius:var(--r8);font-size:.84rem;color:#ff9a8a;font-weight:600}
.answer-box{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:1.6rem;margin:1.4rem 0 2rem;color:#fff;position:relative;overflow:hidden}
.answer-box::before{content:'';position:absolute;inset:0;background:radial-gradient(circle at 85% 15%,rgba(45,122,79,.18),transparent 60%);pointer-events:none}
.answer-c{position:relative;z-index:1}
.answer-tag{font-size:.6rem;font-weight:800;letter-spacing:.1em;text-transform:uppercase;color:var(--ol);margin-bottom:.5rem;display:block}
.answer-verdict{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.6rem;font-weight:800;font-style:normal;color:#fff;margin-bottom:.6rem}
.answer-verdict span{color:#7ED9A3}
.answer-body{font-size:.88rem;color:rgba(255,255,255,.65);line-height:1.7}
.scenario{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1.2rem;margin:1rem 0;display:flex;gap:1rem;align-items:flex-start}
.scenario-icon{font-size:1.6rem;flex-shrink:0}
.scenario-content{flex:1}
.scenario-title{font-weight:700;font-size:.88rem;color:var(--ik);margin-bottom:.3rem}
.scenario-nums{font-size:.78rem;color:var(--il);margin-bottom:.4rem}
.scenario-verdict{font-size:.82rem;font-weight:700;padding:.3rem .7rem;border-radius:var(--r99);display:inline-block}
.scenario-verdict.in{background:rgba(192,57,43,.1);color:var(--re)}
.scenario-verdict.out{background:rgba(45,122,79,.1);color:var(--sa)}
.scenario-verdict.later{background:rgba(196,127,23,.1);color:var(--am)}
.badges-grid{display:grid;grid-template-columns:1fr 1fr;gap:.75rem;margin:1.4rem 0}
@media(max-width:500px){.badges-grid{grid-template-columns:1fr}}
.badge-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1rem}
.badge-title{font-weight:800;font-size:.84rem;color:var(--ik);margin-bottom:.55rem;padding-bottom:.45rem;border-bottom:1px solid var(--li)}
.badge-item{display:flex;align-items:flex-start;gap:.45rem;font-size:.78rem;color:var(--il);padding:.25rem 0;line-height:1.5}
.bi-ico{flex-shrink:0;font-size:.72rem;margin-top:.18rem}
.ex-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r16);padding:1.5rem;margin:1rem 0}
.ex-card.permanent{border-left:4px solid var(--sa)}
.ex-card.applied{border-left:4px solid var(--o)}
.ex-card.deferral{border-left:4px solid var(--bl)}
.ex-type{font-size:.6rem;font-weight:800;letter-spacing:.1em;text-transform:uppercase;margin-bottom:.5rem;display:block}
.ex-card.permanent .ex-type{color:var(--sa)}
.ex-card.applied .ex-type{color:var(--o)}
.ex-card.deferral .ex-type{color:var(--bl)}
.ex-title{font-family:'Plus Jakarta Sans',sans-serif;font-size:1rem;font-weight:800;color:var(--ik);margin-bottom:.5rem}
.ex-body{font-size:.83rem;color:var(--im);line-height:1.7}
.ex-body ul{padding-left:1.2rem;margin-top:.4rem}
.ex-body li{margin-bottom:.3rem}
.step-list{list-style:none;padding:0;margin:1.4rem 0;counter-reset:steps}
.step-item{counter-increment:steps;display:flex;gap:1rem;margin-bottom:1.4rem;padding:1.1rem 1.2rem;background:var(--wh);border:1px solid var(--li);border-radius:var(--r12)}
.step-item::before{content:counter(steps);width:28px;height:28px;border-radius:50%;background:var(--o);color:#fff;font-family:'Plus Jakarta Sans',sans-serif;font-size:.82rem;font-weight:800;display:flex;align-items:center;justify-content:center;flex-shrink:0;margin-top:.1rem}
.step-title{font-weight:700;font-size:.9rem;color:var(--ik);margin-bottom:.3rem}
.step-body{font-size:.83rem;color:var(--im);line-height:1.7}
/* PROCESS DIAGRAM */
.flow{margin:1.6rem 0;display:flex;flex-direction:column;gap:.6rem}
.flow-row{display:flex;align-items:center;gap:.8rem}
.flow-box{flex:1;background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:.85rem 1.1rem;font-size:.82rem;color:var(--im)}
.flow-box.q{border-left:3px solid var(--bl)}
.flow-box.fd{border-left:3px solid var(--o);background:var(--op)}
.flow-box strong{color:var(--ik)}
.flow-arrow{font-size:1.2rem;color:var(--ix);flex-shrink:0;text-align:center;width:24px}
.flow-arrow-down{text-align:center;font-size:1.2rem;color:var(--ix);margin:.1rem 0}
/* CONTENT GRID */
.content-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
.cg-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1.1rem}
.cg-title{font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;font-size:.9rem;color:var(--ik);margin-bottom:.6rem}
.cg-item{font-size:.78rem;color:var(--im);padding:.25rem 0;border-bottom:1px solid var(--li)}
.cg-item:last-child{border-bottom:none}
/* page-specific */
/* .lm removed */ .logo em{color:var(--o)}
.mc-input-plain{width:100%;padding:.62rem .85rem;background:rgba(255,255,255,.08);border:1.5px solid rgba(255,255,255,.12);border-radius:var(--r8);color:#fff;font-family:'Nunito',sans-serif;font-size:.9rem;font-weight:600;outline:none;-webkit-appearance:none;transition:border-color .2s}
.mc-input-plain:focus{border-color:var(--o)}
.mc-input-plain::placeholder{color:rgba(255,255,255,.25)}
.mc-breakdown{background:rgba(255,255,255,.05);border-radius:var(--r8);padding:.75rem .9rem;margin:.65rem 0;font-size:.8rem}
.mc-brow{display:flex;justify-content:space-between;padding:.28rem 0;border-bottom:1px solid rgba(255,255,255,.06);color:rgba(255,255,255,.6)}
.mc-brow:last-child{border-bottom:none;font-weight:700;color:#fff}
/* DAY RATE TABLE */
.dr-table{display:grid;grid-template-columns:repeat(auto-fill,minmax(130px,1fr));gap:.55rem;margin:1.4rem 0}
.dr-cell{background:var(--wh);border:1px solid var(--li);border-radius:var(--r8);padding:.75rem .8rem;text-align:center}
.dr-cell.over50{background:rgba(192,57,43,.07);border-color:rgba(192,57,43,.2)}
.dr-cell.over30{background:rgba(196,127,23,.06);border-color:rgba(196,127,23,.2)}
.dr-rate{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.05rem;font-weight:800;color:var(--ik);display:block}
.dr-days{font-size:.72rem;color:var(--il);margin-top:.18rem}
.dr-status{font-size:.62rem;font-weight:800;margin-top:.25rem;padding:.14rem .45rem;border-radius:var(--r99);display:inline-block}
.ds-now{background:rgba(192,57,43,.1);color:var(--re)}
.ds-27{background:rgba(196,127,23,.08);color:var(--am)}
.ds-28{background:rgba(26,82,118,.07);color:var(--bl)}
.ds-ok{background:rgba(45,122,79,.08);color:var(--sa)}
/* IR35 DIAGRAM */
.ir35-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
.ir35-card{border-radius:var(--r12);padding:1.2rem;border:1.5px solid}
.ir35-card.in{background:rgba(45,122,79,.07);border-color:rgba(45,122,79,.2)}
.ir35-card.out{background:rgba(192,57,43,.07);border-color:rgba(192,57,43,.2)}
.ir35-title{font-weight:800;font-size:.9rem;margin-bottom:.65rem;display:flex;align-items:center;gap:.4rem}
.ir35-card.in .ir35-title{color:var(--sa)}
.ir35-card.out .ir35-title{color:var(--re)}
.ir35-item{font-size:.8rem;color:var(--im);padding:.3rem 0;display:flex;gap:.5rem;align-items:flex-start;line-height:1.5}
.scenario-grid{display:grid;grid-template-columns:1fr 1fr 1fr;gap:1rem;margin:1.4rem 0}
@media(max-width:680px){.scenario-grid{grid-template-columns:1fr}}
.scenario-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1.1rem}
.scenario-ico{font-size:1.3rem;margin-bottom:.5rem}
.scenario-body{font-size:.78rem;color:var(--im);line-height:1.6}
.income-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
.ig-card{border-radius:var(--r12);padding:1.2rem}
.ig-card.counts{background:rgba(45,122,79,.06);border:1.5px solid rgba(45,122,79,.25)}
.ig-card.excludes{background:rgba(192,57,43,.05);border:1.5px solid rgba(192,57,43,.2)}
.ig-header{font-family:'Plus Jakarta Sans',sans-serif;font-size:.9rem;font-weight:800;margin-bottom:.65rem}
.ig-card.counts .ig-header{color:var(--sa)}
.ig-card.excludes .ig-header{color:var(--re)}
.ig-item{font-size:.78rem;color:var(--im);margin-bottom:.35rem;display:flex;align-items:flex-start;gap:.4rem;line-height:1.5}
/* SCENARIO CARDS */
.scenario{background:var(--wh);border:1px solid var(--li);border-radius:var(--r16);padding:1.4rem;margin:1.4rem 0}
.scenario-split{display:flex;gap:1rem;margin-bottom:1rem;flex-wrap:wrap}
.scenario-person{flex:1;min-width:140px;background:var(--pa);border-radius:var(--r8);padding:.85rem;text-align:center}
.scenario-name{font-size:.7rem;font-weight:700;color:var(--il);text-transform:uppercase;letter-spacing:.05em;margin-bottom:.3rem}
.scenario-amount{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.4rem;font-weight:800;color:var(--ik);margin-bottom:.2rem}
.scenario-status{font-size:.72rem;font-weight:700;padding:.15rem .6rem;border-radius:var(--r99);display:inline-block}
.scenario-status.mandatory{background:rgba(192,57,43,.12);color:var(--re)}
.scenario-status.phase2{background:rgba(196,127,23,.12);color:var(--am)}
.scenario-status.none{background:rgba(45,122,79,.12);color:var(--sa)}
.scenario-desc{font-size:.83rem;color:var(--im);line-height:1.7}
/* CALCULATOR */
.mc{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:1.6rem;margin:2rem 0;color:#fff;position:relative;overflow:hidden}
.mc-select option{background:var(--ik);color:#fff}
.joint-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
.joint-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1.2rem}
.joint-name{font-weight:800;font-size:.9rem;color:var(--ik);margin-bottom:.65rem;padding-bottom:.5rem;border-bottom:1px solid var(--li)}
.joint-row{display:flex;justify-content:space-between;font-size:.8rem;color:var(--il);padding:.3rem 0}
.joint-verdict{margin-top:.75rem;padding:.5rem .75rem;border-radius:var(--r8);font-size:.75rem;font-weight:700}
.jv-r{background:rgba(192,57,43,.08);color:var(--re)}
.jv-g{background:rgba(45,122,79,.08);color:var(--sa)}
/* SUBMISSION DIAGRAM */
.sub-diagram{background:var(--wh);border:1px solid var(--li);border-radius:var(--r16);padding:1.4rem;margin:1.4rem 0}
.sub-row{display:flex;align-items:center;gap:.8rem;margin-bottom:.8rem}
.sub-row:last-child{margin-bottom:0}
.sub-q{width:60px;flex-shrink:0;background:var(--ik);color:#fff;border-radius:var(--r8);padding:.5rem;text-align:center;font-weight:800;font-size:.78rem}
.sub-box{flex:1;background:var(--pa);border:1px dashed var(--bo);border-radius:var(--r8);padding:.6rem .9rem;font-size:.78rem;color:var(--im);display:flex;align-items:center;gap:.6rem;flex-wrap:wrap}
.sub-tag{background:var(--o);color:#fff;font-size:.65rem;font-weight:700;padding:.15rem .55rem;border-radius:var(--r99)}
.sub-tag.alt{background:var(--bl)}
.mc-pf{position:absolute;left:.65rem;font-weight:700;color:rgba(255,255,255,.45);font-size:.9rem;pointer-events:none}
.mono{font-family:'DM Mono',monospace;font-weight:500}
/* PENALTY VISUAL TRACKER */
.penalty-track{display:flex;gap:.5rem;margin:1.4rem 0;flex-wrap:wrap}
.pt-step{flex:1;min-width:100px;background:var(--wh);border:2px solid var(--li);border-radius:var(--r12);padding:.9rem;text-align:center;position:relative;transition:all .2s}
.pt-step.warn{border-color:var(--am);background:rgba(196,127,23,.06)}
.pt-step.danger{border-color:var(--re);background:rgba(192,57,43,.06)}
.pt-num{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.5rem;font-weight:800;color:var(--ik);display:block}
.pt-step.warn .pt-num{color:var(--am)}
.pt-step.danger .pt-num{color:var(--re)}
.pt-label{font-size:.72rem;font-weight:600;color:var(--il);margin-top:.2rem;display:block}
.pt-fine{font-size:.68rem;font-weight:800;color:var(--re);margin-top:.3rem;display:block}
/* INTEREST CALC */
.interest-box{background:var(--pa);border:1.5px solid var(--li);border-radius:var(--r12);padding:1.2rem;margin:1.4rem 0}
.interest-row{display:flex;justify-content:space-between;padding:.5rem 0;border-bottom:1px solid var(--li);font-size:.85rem}
.interest-row:last-child{border-bottom:none;font-weight:700}
/* page-specific */
.lm{width:24px;height:24px;background:var(--o);border-radius:6px;display:flex;align-items:center;justify-content:center;font-size:.65rem;font-weight:900;color:#fff;font-style:normal}
.logo em{color:var(--o)}
/* INCOME TYPE TABLE */
.inc-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
.inc-card{border-radius:var(--r12);padding:1.1rem}
.inc-card.yes{background:rgba(192,57,43,.07);border:1.5px solid rgba(192,57,43,.2)}
.inc-card.no{background:rgba(45,122,79,.07);border:1.5px solid rgba(45,122,79,.2)}
.inc-title{font-weight:800;font-size:.86rem;margin-bottom:.65rem;display:flex;align-items:center;gap:.4rem}
.inc-card.yes .inc-title{color:var(--re)}
.inc-card.no .inc-title{color:var(--sa)}
.inc-item{font-size:.8rem;color:var(--im);padding:.28rem 0;display:flex;gap:.45rem;align-items:flex-start;line-height:1.5}
/* TIMELINE */
.timeline{position:relative;margin:1.6rem 0;padding-left:2.2rem}
.timeline::before{content:'';position:absolute;left:.6rem;top:.4rem;bottom:.4rem;width:2px;background:var(--li)}
.tl-item{position:relative;margin-bottom:1.4rem;padding-bottom:.2rem}
.tl-item::before{content:'';position:absolute;left:-2.2rem;top:.15rem;width:14px;height:14px;border-radius:50%;background:var(--o);border:3px solid var(--cr)}
.tl-q{font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;font-size:.95rem;color:var(--ik);margin-bottom:.2rem}
.tl-date{font-size:.72rem;color:var(--o);font-weight:700;margin-bottom:.3rem}
.tl-desc{font-size:.83rem;color:var(--im);line-height:1.7}
/* INCLUDED/EXCLUDED CARDS */
.cat-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
.cat-card{border-radius:var(--r12);padding:1.2rem;background:var(--wh);border:1px solid var(--li)}
.cat-header{font-family:'Plus Jakarta Sans',sans-serif;font-size:.9rem;font-weight:800;margin-bottom:.65rem;color:var(--ik)}
.cat-item{font-size:.78rem;color:var(--im);margin-bottom:.35rem;display:flex;align-items:flex-start;gap:.4rem;line-height:1.5}
/* COVERS / DOESNT TABLE */
.covers-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
.covers-card{border-radius:var(--r12);padding:1.2rem}
.covers-card.yes{background:rgba(45,122,79,.07);border:1px solid rgba(45,122,79,.2)}
.covers-card.no{background:rgba(192,57,43,.07);border:1px solid rgba(192,57,43,.2)}
.covers-title{font-weight:800;font-size:.88rem;margin-bottom:.75rem;display:flex;align-items:center;gap:.4rem}
.covers-title.yes{color:var(--sa)}
.covers-title.no{color:var(--re)}
.covers-item{display:flex;align-items:flex-start;gap:.5rem;font-size:.8rem;margin-bottom:.45rem;color:var(--im);line-height:1.5}
.ci-dot{flex-shrink:0;margin-top:.18rem;font-size:.7rem}
/* PHASE COMPARISON */
.phase-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:.75rem;margin:1.4rem 0}
@media(max-width:580px){.phase-grid{grid-template-columns:1fr}}
.phase-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1.1rem;text-align:center}
.phase-date{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.1rem;font-weight:800;color:var(--ik);margin-bottom:.3rem}
.phase-thresh{font-size:.72rem;font-weight:700;color:var(--il);margin-bottom:.5rem}
.phase-soft{font-size:.72rem;font-weight:800;padding:.18rem .55rem;border-radius:var(--r99);display:inline-block}
.ps-yes{background:rgba(45,122,79,.1);color:var(--sa)}
.ps-no{background:rgba(192,57,43,.08);color:var(--re)}
/* SOFTWARE CARDS */
.sw-full{background:var(--wh);border:1px solid var(--li);border-radius:var(--r16);padding:1.6rem;margin:1.6rem 0;transition:box-shadow .2s}
.sw-full:hover{box-shadow:var(--s2)}
.sw-full.top-pick{border-color:var(--o);border-width:2px;position:relative}
.sw-full.top-pick::before{content:'⭐ Top Pick';position:absolute;top:-12px;left:1.4rem;background:var(--o);color:#fff;font-size:.58rem;font-weight:800;letter-spacing:.08em;text-transform:uppercase;padding:.2rem .65rem;border-radius:var(--r99)}
.sw-header{display:flex;justify-content:space-between;align-items:flex-start;margin-bottom:1rem;flex-wrap:wrap;gap:.5rem}
.sw-name{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.3rem;font-weight:800;font-style:normal;color:var(--ik)}
.sw-price{font-size:.8rem;font-weight:700;color:var(--o);background:var(--op);padding:.25rem .7rem;border-radius:var(--r99)}
.sw-tagline{font-size:.82rem;color:var(--il);margin-bottom:1rem;font-style:normal}
.sw-grid2{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin-bottom:1rem}
.sw-pros,.sw-cons{font-size:.8rem;line-height:1.6}
.sw-pros-title{font-size:.62rem;font-weight:800;letter-spacing:.08em;text-transform:uppercase;color:var(--sa);margin-bottom:.4rem}
.sw-cons-title{font-size:.62rem;font-weight:800;letter-spacing:.08em;text-transform:uppercase;color:var(--re);margin-bottom:.4rem}
.sw-pros li{color:var(--im);margin-bottom:.2rem;list-style:none;padding-left:1rem;position:relative}
.sw-pros li::before{content:'✓';position:absolute;left:0;color:var(--sa);font-weight:700}
.sw-cons li{color:var(--im);margin-bottom:.2rem;list-style:none;padding-left:1rem;position:relative}
.sw-cons li::before{content:'✗';position:absolute;left:0;color:var(--re)}
.sw-best-for{font-size:.78rem;background:var(--pa);border-radius:var(--r8);padding:.6rem .9rem;margin-top:.8rem;color:var(--im)}
.sw-best-for strong{color:var(--ik)}
.sw-cta{display:inline-flex;align-items:center;gap:.4rem;background:var(--o);color:#fff;padding:.55rem 1.2rem;border-radius:var(--r8);font-size:.78rem;font-weight:700;text-decoration:none;margin-top:.9rem;box-shadow:var(--so);transition:all .2s}
.sw-cta:hover{background:var(--od);transform:translateY(-1px)}
.sw-cta-ghost{display:inline-flex;align-items:center;gap:.4rem;background:transparent;color:var(--o);padding:.55rem 1.2rem;border-radius:var(--r8);font-size:.78rem;font-weight:700;text-decoration:none;margin-top:.9rem;border:1.5px solid rgba(249,115,22,.3);margin-left:.5rem;transition:all .2s}
.sw-cta-ghost:hover{background:var(--op)}
/* COMPARISON TABLE */
.tbl-wrap{overflow-x:auto;margin:1.4rem 0}
.tick{color:var(--sa);font-weight:700}
.cross{color:var(--re)}
/* QUIZ */
.quiz{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:1.6rem;margin:2rem 0;color:#fff;position:relative;overflow:hidden}
.quiz::before{content:'';position:absolute;inset:0;background:radial-gradient(circle at 80% 20%,rgba(249,115,22,.12),transparent 60%);pointer-events:none}
.quiz-c{position:relative;z-index:1}
.quiz-tag{font-size:.6rem;font-weight:800;letter-spacing:.1em;text-transform:uppercase;color:var(--ol);margin-bottom:.5rem;display:block}
.quiz-title{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.05rem;font-weight:800;font-style:normal;color:#fff;margin-bottom:1.1rem}
.quiz-q{font-size:.82rem;color:rgba(255,255,255,.7);margin-bottom:.5rem;font-weight:600}
.quiz-opts{display:flex;flex-wrap:wrap;gap:.5rem;margin-bottom:1rem}
.quiz-opt{background:rgba(255,255,255,.08);border:1.5px solid rgba(255,255,255,.12);border-radius:var(--r8);padding:.45rem .85rem;font-size:.76rem;font-weight:600;color:rgba(255,255,255,.7);cursor:pointer;transition:all .2s;font-family:'Nunito',sans-serif}
.quiz-opt:hover,.quiz-opt.selected{background:rgba(249,115,22,.25);border-color:var(--o);color:#fff}
.quiz-result{display:none;padding:1rem 1.1rem;background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.1);border-radius:var(--r8);font-size:.86rem;line-height:1.7;margin-top:.5rem}
.quiz-result.show{display:block}
.quiz-verdict{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.1rem;font-weight:800;margin-bottom:.35rem;color:var(--ol)}
.quiz-detail{color:rgba(255,255,255,.65);font-size:.8rem}
.quiz-fullcta{display:inline-flex;align-items:center;gap:.4rem;background:rgba(249,115,22,.18);border:1px solid rgba(249,115,22,.35);color:var(--ol);padding:.45rem .9rem;border-radius:var(--r99);font-size:.74rem;font-weight:700;text-decoration:none;margin-top:.65rem;transition:all .2s}
.quiz-fullcta:hover{background:var(--o);color:#fff}
.aff-note{font-size:.68rem;color:var(--ix);background:var(--pa);border-radius:var(--r8);padding:.5rem .8rem;margin-bottom:1.5rem;border:1px solid var(--li)}
.sw-full{background:var(--wh);border:1px solid var(--li);border-radius:var(--r16);padding:1.6rem;margin:1.6rem 0;transition:box-shadow .2s}
.quiz{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:1.6rem;margin:2rem 0;color:#fff;position:relative;overflow:hidden}
/* TIMELINE VISUAL */
.year-timeline{margin:1.6rem 0;background:var(--wh);border:1px solid var(--li);border-radius:var(--r16);padding:1.4rem}
.yt-row{display:flex;align-items:center;gap:.7rem;margin-bottom:.7rem}
.yt-row:last-child{margin-bottom:0}
.yt-year{width:90px;flex-shrink:0;font-size:.78rem;font-weight:700;color:var(--ik)}
.yt-bar{flex:1;height:32px;border-radius:var(--r8);display:flex;align-items:center;padding:0 .8rem;font-size:.76rem;font-weight:700;color:#fff}
.yt-bar.above{background:var(--re)}
.yt-bar.below{background:var(--sa)}
.yt-bar.exit{background:var(--bl)}
/* PHASE CARDS */
.phase-card{background:var(--wh);border:1px solid var(--li);border-radius:var(--r16);padding:1.5rem;margin:1.2rem 0;position:relative;overflow:hidden}
.phase-card.p1{border-left:5px solid var(--re)}
.phase-card.p2{border-left:5px solid var(--am)}
.phase-card.p3{border-left:5px solid var(--bl)}
.phase-head{display:flex;justify-content:space-between;align-items:flex-start;margin-bottom:.8rem;flex-wrap:wrap;gap:.5rem}
.phase-name{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.3rem;font-weight:800;color:var(--ik)}
.phase-name em{font-style:normal;color:var(--o)}
.phase-badge{font-size:.7rem;font-weight:800;padding:.3rem .8rem;border-radius:var(--r99);text-transform:uppercase;letter-spacing:.05em}
.phase-badge.live{background:rgba(192,57,43,.1);color:var(--re)}
.phase-badge.upcoming{background:rgba(196,127,23,.1);color:var(--am)}
.phase-badge.future{background:rgba(26,82,118,.1);color:var(--bl)}
.phase-stats{display:flex;gap:1.5rem;flex-wrap:wrap;margin-bottom:.9rem}
.phase-stat{flex:1;min-width:100px}
.phase-stat-num{font-family:'Plus Jakarta Sans',sans-serif;font-size:1.5rem;font-weight:800;color:var(--ik)}
.phase-stat-label{font-size:.68rem;color:var(--ix);text-transform:uppercase;letter-spacing:.05em;font-weight:700}
.phase-body{font-size:.85rem;color:var(--im);line-height:1.7}
/* TIMELINE VISUAL */
.threshold-bar{margin:1.6rem 0;background:var(--wh);border:1px solid var(--li);border-radius:var(--r12);padding:1.2rem}
.tb-row{display:flex;align-items:center;gap:1rem;margin-bottom:.9rem}
.tb-row:last-child{margin-bottom:0}
.tb-label{width:90px;font-size:.78rem;font-weight:700;color:var(--ik);flex-shrink:0}
.tb-track{flex:1;height:24px;background:var(--pa);border-radius:var(--r99);position:relative;overflow:hidden}
.tb-fill{height:100%;border-radius:var(--r99);display:flex;align-items:center;justify-content:flex-end;padding-right:.6rem;font-size:.7rem;font-weight:800;color:#fff}
.tb-fill.p1{background:var(--re);width:100%}
.tb-fill.p2{background:var(--am);width:60%}
.tb-fill.p3{background:var(--bl);width:40%}
.bl{color:var(--bl);font-weight:700}
/* CHECKER WIDGET */
.mc{background:linear-gradient(135deg,var(--ik),#2b2820);border-radius:var(--r16);padding:1.6rem;margin:2rem 0;color:#fff;position:relative;overflow:hidden}
.vs-grid{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.4rem 0}
@media(max-width:560px){.vs-grid{grid-template-columns:1fr}}
.vs-card{border-radius:var(--r16);padding:1.3rem}
.vs-card.pro{background:rgba(45,122,79,.05);border:1.5px solid rgba(45,122,79,.2)}
.vs-card.con{background:rgba(192,57,43,.05);border:1.5px solid rgba(192,57,43,.2)}
.vs-title{font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;font-size:1rem;margin-bottom:.7rem}
.vs-card.pro .vs-title{color:var(--sa)}
.vs-card.con .vs-title{color:var(--re)}
.vs-item{font-size:.8rem;color:var(--im);margin-bottom:.4rem;padding-left:1rem;position:relative}
.vs-item::before{content:'•';position:absolute;left:0}
.vs-card.sole{background:rgba(26,82,118,.05);border:1.5px solid rgba(26,82,118,.2)}
.vs-card.ltd{background:rgba(249,115,22,.05);border:1.5px solid rgba(249,115,22,.2)}
.vs-card.sole .vs-title{color:var(--bl)}
.vs-card.ltd .vs-title{color:var(--o)}