/* PayoutTax: one stylesheet for every page (home/calculator, sign-in, dashboard, privacy, terms, 404). */
:root {
  --bg: #f6f5f0; --bg-alt: #edece5; --card: #ffffff; --ink: #17191c; --muted: #5a5e66; --line: #e0dfd7;
  --accent: #1f6f5c; --accent-strong: #17594a; --accent-soft: #e3f1ec; --accent-ink: #ffffff;
  --warn-bg: #fff5dc; --warn-ink: #6b4b00; --danger: #b3261e; --focus: #2a7de1;
  --shadow: 0 1px 2px rgba(20, 22, 26, .05), 0 8px 24px rgba(20, 22, 26, .06);
  --radius: 14px;
}
@media (prefers-color-scheme: dark) {
  :root {
    --bg: #121315; --bg-alt: #17191b; --card: #1c1e21; --ink: #ecebe7; --muted: #a2a6ad; --line: #2d3034;
    --accent: #4cb89b; --accent-strong: #66c9ad; --accent-soft: #173029; --accent-ink: #0b1411;
    --warn-bg: #352c13; --warn-ink: #f2d68b; --danger: #f2a49d; --focus: #6aa8ff;
    --shadow: 0 1px 2px rgba(0, 0, 0, .3), 0 8px 24px rgba(0, 0, 0, .25);
  }
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; background: var(--bg); color: var(--ink); font: 16px/1.6 system-ui, -apple-system, "Segoe UI", Roboto, sans-serif; -webkit-font-smoothing: antialiased; }
a { color: var(--accent); }
a:hover { color: var(--accent-strong); }
:focus-visible { outline: 2px solid var(--focus); outline-offset: 2px; }
.wrap { max-width: 1080px; margin: 0 auto; padding: 0 20px; }
.narrow-wrap { max-width: 760px; margin: 0 auto; padding: 0 20px; }
h1, h2, h3 { line-height: 1.2; letter-spacing: -.01em; }
h1 { font-size: clamp(1.9rem, 4.2vw, 2.9rem); margin: 10px 0 14px; }
h2 { font-size: clamp(1.4rem, 2.6vw, 1.9rem); margin: 0 0 10px; }
h3 { font-size: 1.1rem; margin: 0 0 6px; }
.sub { color: var(--muted); }
.fine { font-size: .85rem; margin-top: 14px; }
.eyebrow { display: inline-block; font-size: .8rem; font-weight: 700; letter-spacing: .06em; text-transform: uppercase; color: var(--accent); }
.num { font-variant-numeric: tabular-nums; }

/* Header + footer */
.site-header { border-bottom: 1px solid var(--line); background: color-mix(in srgb, var(--bg) 88%, transparent); position: sticky; top: 0; z-index: 10; backdrop-filter: saturate(1.4) blur(8px); }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; gap: 16px; height: 60px; }
.brand { display: inline-flex; align-items: center; gap: 9px; font-weight: 800; font-size: 1.08rem; color: var(--ink); text-decoration: none; }
.brand img { width: 26px; height: 26px; }
.brand:hover { color: var(--ink); }
.nav { display: flex; align-items: center; gap: 22px; font-size: .95rem; }
.nav a { color: var(--muted); text-decoration: none; }
.nav a:hover { color: var(--ink); }
.nav a.btn { color: var(--accent-ink); }
.nav .who { color: var(--muted); font-size: .9rem; }
.site-footer { border-top: 1px solid var(--line); margin-top: 72px; padding: 28px 0 40px; font-size: .88rem; color: var(--muted); }
.site-footer .wrap { display: grid; gap: 8px; }
.site-footer nav { display: flex; gap: 16px; flex-wrap: wrap; }
.site-footer p { margin: 0; }

/* Buttons */
.btn, button { font: inherit; cursor: pointer; display: inline-flex; align-items: center; justify-content: center; gap: 8px; border-radius: 10px; padding: 10px 18px; border: 1px solid var(--accent); background: var(--accent); color: var(--accent-ink); font-weight: 650; text-decoration: none; transition: background .15s, border-color .15s; }
.btn:hover, button:hover { background: var(--accent-strong); border-color: var(--accent-strong); color: var(--accent-ink); }
.btn.lg { padding: 13px 22px; font-size: 1.02rem; }
.btn.sm { padding: 7px 14px; font-size: .9rem; }
.btn.ghost, button.plain { background: transparent; color: var(--ink); border-color: var(--line); font-weight: 600; }
.btn.ghost:hover, button.plain:hover { background: var(--card); border-color: var(--muted); color: var(--ink); }
button.link { background: none; border: 0; padding: 0; color: var(--accent); font-weight: 500; text-decoration: underline; }
button.link:hover { background: none; color: var(--accent-strong); }
button.danger { background: var(--danger); border-color: var(--danger); color: #fff; }
button:disabled { opacity: .55; cursor: default; }

/* Forms */
label { display: flex; flex-direction: column; gap: 5px; font-size: .9rem; color: var(--muted); font-weight: 500; }
label .hint { font-size: .8rem; font-weight: 400; }
input, select { font: inherit; color: var(--ink); background: var(--bg); border: 1px solid var(--line); border-radius: 9px; padding: 10px 12px; min-width: 0; transition: border-color .15s, background .15s; }
input:hover, select:hover { border-color: color-mix(in srgb, var(--muted) 50%, var(--line)); }
input:focus, select:focus { background: var(--card); border-color: var(--accent); outline: none; box-shadow: 0 0 0 3px var(--accent-soft); }
.grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 16px 18px; }
.grid .full, .full { grid-column: 1 / -1; }
details > summary { cursor: pointer; color: var(--accent); font-weight: 650; }

/* Cards */
.card { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 24px; box-shadow: var(--shadow); }
.page .card { margin-top: 18px; }

/* Home: hero */
.hero { padding: 56px 0 40px; background:
  radial-gradient(1200px 400px at 85% -10%, var(--accent-soft), transparent 60%),
  radial-gradient(800px 300px at -10% 0%, var(--bg-alt), transparent 60%); }
.hero .wrap { display: grid; grid-template-columns: 1.15fr .85fr; gap: 48px; align-items: center; }
.hero .lede { font-size: 1.14rem; color: var(--muted); max-width: 36em; margin: 0 0 24px; }
.hero .ctas { display: flex; gap: 12px; flex-wrap: wrap; }
.hero .reassure { margin: 16px 0 0; font-size: .88rem; color: var(--muted); }
.payout-card { position: relative; }
.payout-card .tag { font-size: .78rem; font-weight: 700; letter-spacing: .05em; text-transform: uppercase; color: var(--muted); }
.payout-card .amount { font-size: 2.3rem; font-weight: 800; margin: 2px 0 16px; letter-spacing: -.02em; }
.payout-card .rows { display: grid; gap: 8px; margin: 0 0 16px; }
.payout-card .row { display: flex; justify-content: space-between; gap: 12px; font-size: .95rem; }
.payout-card .row span:first-child { color: var(--muted); }
.payout-card .keep { display: flex; justify-content: space-between; align-items: baseline; gap: 12px; padding: 14px 16px; border-radius: 10px; background: var(--accent-soft); color: var(--ink); }
.payout-card .keep strong { font-size: 1.5rem; color: var(--accent-strong); }
.payout-card .foot { margin: 12px 0 0; font-size: .8rem; color: var(--muted); }

/* Home: sections */
.section { padding: 56px 0 8px; scroll-margin-top: 60px; }
.section .intro { max-width: 40em; margin: 0 0 26px; color: var(--muted); font-size: 1.04rem; }
.cards3 { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }
.reason .icon { width: 40px; height: 40px; border-radius: 10px; display: grid; place-items: center; background: var(--accent-soft); color: var(--accent-strong); font-weight: 800; font-size: 1.1rem; margin-bottom: 14px; }
.reason p { margin: 0; color: var(--muted); }
.steps { counter-reset: step; }
.step { position: relative; padding-top: 52px; }
.step::before { counter-increment: step; content: counter(step); position: absolute; top: 20px; left: 24px; width: 28px; height: 28px; border-radius: 50%; background: var(--accent); color: var(--accent-ink); display: grid; place-items: center; font-weight: 800; font-size: .9rem; }
.step p { margin: 0; color: var(--muted); }
.plans { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; }
.plan h3 { font-size: 1.2rem; }
.plan .price { font-size: 1.7rem; font-weight: 800; margin: 4px 0 2px; }
.plan .price small { font-size: .95rem; font-weight: 500; color: var(--muted); }
.plan ul { padding: 0; margin: 16px 0 20px; list-style: none; display: grid; gap: 8px; }
.plan li { padding-left: 26px; position: relative; }
.plan li::before { content: "✓"; position: absolute; left: 0; color: var(--accent); font-weight: 800; }
.plan li.soon { color: var(--muted); }
.plan li.soon::before { content: "…"; color: var(--muted); }
.plan.featured { border-color: var(--accent); box-shadow: 0 0 0 1px var(--accent), var(--shadow); }
.faq details { background: var(--card); border: 1px solid var(--line); border-radius: 12px; padding: 16px 20px; }
.faq details + details { margin-top: 10px; }
.faq summary { color: var(--ink); font-weight: 650; list-style: none; display: flex; justify-content: space-between; gap: 16px; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; color: var(--accent); font-weight: 700; font-size: 1.2rem; line-height: 1; }
.faq details[open] summary::after { content: "–"; }
.faq details p { margin: 12px 0 0; color: var(--muted); }

/* Calculator */
#calculator { scroll-margin-top: 76px; }
.calc { display: grid; grid-template-columns: 1fr 1fr; gap: 0; padding: 0; overflow: hidden; }
.calc form { padding: 26px; display: grid; grid-template-columns: 1fr 1fr; gap: 16px 18px; align-content: start; border-right: 1px solid var(--line); }
.calc details { grid-column: 1 / -1; border-top: 1px solid var(--line); padding-top: 14px; }
.calc details .grid { margin-top: 14px; }
.calc .result { padding: 26px; background: var(--bg-alt); }
#state-rate-wrap[hidden] { display: none; }

/* Result block (web/result.js) */
.result .big { font-size: 2.5rem; font-weight: 800; line-height: 1.1; margin: 4px 0 6px; letter-spacing: -.02em; font-variant-numeric: tabular-nums; }
.result .big .sub { font-size: 1rem; font-weight: 500; letter-spacing: 0; }
.two { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; margin-top: 18px; }
.two > div { background: var(--card); border: 1px solid var(--line); border-radius: 12px; padding: 14px 16px; display: flex; flex-direction: column; gap: 2px; }
.two > div > .sub { font-size: .85rem; }
.two strong { font-size: 1.25rem; font-variant-numeric: tabular-nums; }
.result table { width: 100%; border-collapse: collapse; margin-top: 18px; font-variant-numeric: tabular-nums; font-size: .95rem; }
.result td { padding: 8px 0; border-bottom: 1px solid var(--line); vertical-align: top; }
.result td:last-child { text-align: right; padding-left: 12px; white-space: nowrap; }
ul.flags { margin: 16px 0 0; padding: 12px 16px 12px 32px; background: var(--warn-bg); color: var(--warn-ink); border-radius: 10px; font-size: .88rem; }
ul.flags li + li { margin-top: 4px; }
.disclaimer { font-size: .85rem; color: var(--muted); margin-top: 14px; }
.cta { margin-top: 18px; padding: 16px 18px; border-radius: 12px; background: var(--accent); color: var(--accent-ink); display: flex; justify-content: space-between; align-items: center; gap: 12px; flex-wrap: wrap; }
.cta a { color: inherit; font-weight: 750; }
.cta .btn { background: var(--accent-ink); color: var(--accent); border-color: var(--accent-ink); }
.cta .btn:hover { background: var(--accent-soft); color: var(--accent-strong); }
.error { color: var(--danger); }

/* Sign-in + dashboard */
.page { padding: 32px 0 0; }
.narrow { max-width: 460px; margin: 32px auto 0; }
.narrow h1, .page h1 { font-size: clamp(1.6rem, 3vw, 2.1rem); }
.turnstile { margin-top: 14px; min-height: 65px; }
.actions { display: flex; gap: 12px; align-items: center; margin-top: 16px; flex-wrap: wrap; }
.msg { font-size: .9rem; color: var(--muted); }
.banner { margin: 16px 0 0; padding: 12px 16px; border-radius: 12px; background: var(--warn-bg); color: var(--warn-ink); font-size: .95rem; }
.banner.ok { background: var(--accent-soft); color: var(--ink); }
.addrow { display: grid; grid-template-columns: 10rem 1fr 9rem auto; gap: 12px; align-items: end; }
.addrow.exp { grid-template-columns: 10rem 10rem 1fr 9rem auto; }
.addrow.est { grid-template-columns: 10rem 9rem 1fr auto; }
.log table { width: 100%; border-collapse: collapse; margin-top: 16px; font-variant-numeric: tabular-nums; }
.log td, .log th { padding: 9px 6px; border-bottom: 1px solid var(--line); text-align: left; vertical-align: top; }
.log th { font-size: .78rem; color: var(--muted); font-weight: 650; text-transform: uppercase; letter-spacing: .04em; }
.log td.num, .log th.num { text-align: right; }
.log tfoot td { font-weight: 750; border-bottom: 0; }
.empty { color: var(--muted); padding: 12px 0 0; margin: 0; }
.card h2 { font-size: 1.2rem; margin-bottom: 14px; }

/* Text pages (privacy, terms, 404) */
.prose { padding: 40px 0 0; }
.prose h1 { font-size: clamp(1.7rem, 3.5vw, 2.3rem); }
.prose h2 { font-size: 1.2rem; margin: 30px 0 8px; }
.prose p, .prose li { color: var(--ink); }

[hidden] { display: none !important; }

@media (max-width: 900px) {
  .hero .wrap, .calc { grid-template-columns: 1fr; }
  .calc form { border-right: 0; border-bottom: 1px solid var(--line); }
  .cards3 { grid-template-columns: 1fr; }
}
@media (max-width: 640px) {
  .hero { padding: 36px 0 24px; }
  .nav { gap: 14px; }
  .nav .hide-sm { display: none; }
  .plans, .grid, .two, .calc form, .addrow, .addrow.exp, .addrow.est { grid-template-columns: 1fr; }
  .calc form, .calc .result, .card { padding: 20px; }
  .result .big { font-size: 2.1rem; }
}

/* Guides (built from guides/*.html by scripts/build.mjs) */
.prose .lede { font-size: 1.1rem; color: var(--muted); }
.crumbs { font-size: .85rem; color: var(--muted); margin-bottom: 8px; }
.crumbs a { color: inherit; }
.figures { width: 100%; border-collapse: collapse; margin: 14px 0; font-variant-numeric: tabular-nums; }
.figures td, .figures th { padding: 9px 6px; border-bottom: 1px solid var(--line); text-align: left; vertical-align: top; }
.figures th { font-size: .78rem; color: var(--muted); font-weight: 650; text-transform: uppercase; letter-spacing: .04em; }
.figures .num { text-align: right; white-space: nowrap; }
.figures tfoot td { font-weight: 750; border-bottom: 0; }
.sources { font-size: .9rem; }
.cta-box { margin: 36px 0 18px; padding: 22px 24px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--card); box-shadow: var(--shadow); }
.cta-box h2 { margin-top: 0; }
.more { margin: 30px 0 10px; }
.guide-list { list-style: none; padding: 0; display: grid; gap: 12px; }
.guide-list a { display: block; padding: 16px 18px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--card); text-decoration: none; color: var(--ink); }
.guide-list a:hover { border-color: var(--accent); }
.guide-list span { display: block; color: var(--muted); font-size: .95rem; margin-top: 4px; }