:root {
  --primary: #1d4ed8;
  --primary-light: #3b82f6;
  --primary-dark: #1e40af;
  --bg: #0f172a;
  --surface: #1e293b;
  --surface2: #273549;
  --text: #f1f5f9;
  --muted: #94a3b8;
  --border: #334155;
  --success: #22c55e;
  --warning: #f59e0b;
  --danger: #ef4444;
  --radius: 8px;
  --radius-lg: 12px;
  --shadow: 0 4px 24px rgba(0,0,0,0.3);
  --transition: 0.2s ease;
}
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; }
body {
  font-family: 'Inter', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;
  background: var(--bg); color: var(--text); line-height: 1.6; font-size: 16px;
}
a { color: var(--primary-light); text-decoration: none; }
a:hover { text-decoration: underline; }
img { max-width: 100%; height: auto; display: block; }
h1,h2,h3,h4,h5,h6 { line-height: 1.2; font-weight: 700; color: var(--text); }
.container { max-width: 1200px; margin: 0 auto; padding: 0 20px; }
.container-sm { max-width: 900px; margin: 0 auto; padding: 0 20px; }
.grid-2 { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; }
.grid-3 { display: grid; grid-template-columns: repeat(3,1fr); gap: 24px; }
.grid-main { display: grid; grid-template-columns: 1fr 340px; gap: 32px; align-items: start; }
.site-header {
  background: var(--surface); border-bottom: 1px solid var(--border);
  position: sticky; top: 0; z-index: 100; backdrop-filter: blur(8px);
}
.site-header .container { display: flex; align-items: center; justify-content: space-between; height: 64px; }
.site-logo { font-size: 1.5rem; font-weight: 800; color: var(--text); letter-spacing: -0.5px; }
.site-logo span { color: var(--primary-light); }
.main-nav { display: flex; align-items: center; gap: 8px; }
.main-nav a { color: var(--muted); font-size: 0.9rem; font-weight: 500; padding: 6px 12px; border-radius: var(--radius); transition: color var(--transition), background var(--transition); }
.main-nav a:hover { color: var(--text); background: var(--surface2); text-decoration: none; }
.btn-nav-cta { background: var(--primary) !important; color: #fff !important; padding: 8px 18px !important; border-radius: var(--radius) !important; font-weight: 600 !important; }
.btn-nav-cta:hover { background: var(--primary-dark) !important; }
.hero { background: linear-gradient(135deg, #0f172a 0%, #1a2744 50%, #0f172a 100%); padding: 64px 0 48px; text-align: center; border-bottom: 1px solid var(--border); }
.hero h1 { font-size: 2.8rem; font-weight: 800; letter-spacing: -1px; margin-bottom: 16px; background: linear-gradient(135deg, #f1f5f9 0%, #93c5fd 100%); -webkit-background-clip: text; -webkit-text-fill-color: transparent; background-clip: text; }
.hero p { font-size: 1.15rem; color: var(--muted); max-width: 600px; margin: 0 auto 32px; }
.calc-section { padding: 48px 0; }
.calc-card { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg); padding: 32px; box-shadow: var(--shadow); }
.calc-card h2 { font-size: 1.5rem; margin-bottom: 8px; }
.calc-card .subtitle { color: var(--muted); font-size: 0.9rem; margin-bottom: 28px; }
.form-group { margin-bottom: 20px; }
.form-group label { display: block; font-size: 0.875rem; font-weight: 600; color: var(--muted); margin-bottom: 8px; text-transform: uppercase; letter-spacing: 0.5px; }
.calc-input, .calc-select { width: 100%; background: var(--surface2); border: 1px solid var(--border); border-radius: var(--radius); padding: 12px 16px; font-size: 1rem; color: var(--text); transition: border-color var(--transition), box-shadow var(--transition); -webkit-appearance: none; }
.calc-input:focus, .calc-select:focus { outline: none; border-color: var(--primary); box-shadow: 0 0 0 3px rgba(29,78,216,0.2); }
.calc-select option { background: var(--surface2); color: var(--text); }
.input-prefix-wrap { position: relative; }
.input-prefix-wrap .prefix { position: absolute; left: 14px; top: 50%; transform: translateY(-50%); color: var(--muted); font-weight: 600; }
.input-prefix-wrap .calc-input { padding-left: 32px; }
.checkbox-group { display: flex; align-items: center; gap: 10px; cursor: pointer; }
.checkbox-group input[type="checkbox"] { width: 18px; height: 18px; accent-color: var(--primary); cursor: pointer; }
.checkbox-group label { text-transform: none; letter-spacing: 0; font-size: 0.95rem; cursor: pointer; margin-bottom: 0; color: var(--text); }
.deduction-hint { font-size: 0.8rem; color: var(--muted); margin-top: 6px; }
.calc-btn { width: 100%; background: var(--primary); color: #fff; border: none; border-radius: var(--radius); padding: 14px 24px; font-size: 1.05rem; font-weight: 700; cursor: pointer; transition: background var(--transition), transform var(--transition); margin-top: 8px; }
.calc-btn:hover { background: var(--primary-dark); transform: translateY(-1px); }
.calc-btn:active { transform: translateY(0); }
.calc-result { margin-top: 28px; background: var(--surface2); border: 1px solid var(--border); border-radius: var(--radius-lg); padding: 24px; display: none; }
.calc-result.show { display: block; }
.calc-result h3 { font-size: 1.1rem; margin-bottom: 20px; color: var(--primary-light); border-bottom: 1px solid var(--border); padding-bottom: 12px; }
.result-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-bottom: 20px; }
.result-item .label { font-size: 0.78rem; color: var(--muted); text-transform: uppercase; letter-spacing: 0.5px; margin-bottom: 4px; }
.result-item .value { font-size: 1.3rem; font-weight: 700; color: var(--text); }
.result-item.highlight .value { color: var(--primary-light); font-size: 1.6rem; }
.result-item.success .value { color: var(--success); }
.result-item.warning .value { color: var(--warning); }
.bracket-bar { background: var(--surface); border-radius: var(--radius); padding: 16px; margin-top: 16px; }
.bracket-bar .bar-label { font-size: 0.85rem; color: var(--muted); margin-bottom: 8px; }
.bar-track { height: 12px; background: var(--border); border-radius: 999px; overflow: hidden; }
.bar-fill { height: 100%; background: linear-gradient(90deg, var(--primary) 0%, var(--primary-light) 100%); border-radius: 999px; transition: width 0.5s ease; }
.blog-section { padding: 48px 0; }
.section-header { display: flex; align-items: center; justify-content: space-between; margin-bottom: 28px; }
.section-header h2 { font-size: 1.6rem; }
.article-grid { display: grid; grid-template-columns: repeat(3,1fr); gap: 24px; }
.article-card { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg); overflow: hidden; transition: transform var(--transition), box-shadow var(--transition); }
.article-card:hover { transform: translateY(-4px); box-shadow: var(--shadow); }
.article-card img { width: 100%; height: 180px; object-fit: cover; }
.article-card-body { padding: 20px; }
.article-cat { display: inline-block; font-size: 0.72rem; font-weight: 700; text-transform: uppercase; letter-spacing: 0.8px; padding: 3px 10px; border-radius: 999px; margin-bottom: 10px; }
.article-cat.federal { background: rgba(29,78,216,0.2); color: var(--primary-light); }
.article-cat.state { background: rgba(34,197,94,0.2); color: var(--success); }
.article-cat.business { background: rgba(245,158,11,0.2); color: var(--warning); }
.article-cat.deductions { background: rgba(168,85,247,0.2); color: #c084fc; }
.article-card h3 { font-size: 1rem; margin-bottom: 8px; line-height: 1.3; }
.article-card p { font-size: 0.875rem; color: var(--muted); line-height: 1.5; }
.placeholder-box { background: var(--surface); border: 1px dashed var(--border); border-radius: var(--radius-lg); padding: 40px; text-align: center; color: var(--muted); grid-column: 1/-1; }
.sidebar { display: flex; flex-direction: column; gap: 24px; }
.sidebar-card { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg); padding: 24px; }
.sidebar-card h3 { font-size: 1rem; font-weight: 700; margin-bottom: 16px; padding-bottom: 12px; border-bottom: 1px solid var(--border); color: var(--text); }
.guide-list { list-style: none; display: flex; flex-direction: column; gap: 12px; }
.guide-list li a { display: block; font-size: 0.9rem; color: var(--text); padding: 10px 12px; border-radius: var(--radius); background: var(--surface2); transition: background var(--transition); border-left: 3px solid var(--primary); }
.guide-list li a:hover { background: var(--border); text-decoration: none; }
.ad-slot { background: var(--surface); border: 1px dashed var(--border); border-radius: var(--radius); min-height: 90px; display: flex; align-items: center; justify-content: center; color: var(--muted); font-size: 0.8rem; margin: 24px 0; }
.faq-section { padding: 48px 0; }
.faq-section h2 { font-size: 1.6rem; margin-bottom: 28px; }
.faq-item { border: 1px solid var(--border); border-radius: var(--radius); margin-bottom: 12px; overflow: hidden; }
.faq-q { padding: 18px 20px; font-weight: 600; cursor: pointer; display: flex; justify-content: space-between; align-items: center; background: var(--surface); transition: background var(--transition); }
.faq-q:hover { background: var(--surface2); }
.faq-q::after { content: '+'; font-size: 1.4rem; color: var(--primary-light); transition: transform var(--transition); }
.faq-item.open .faq-q::after { transform: rotate(45deg); }
.faq-a { padding: 0 20px; max-height: 0; overflow: hidden; transition: max-height 0.3s ease, padding 0.3s ease; color: var(--muted); font-size: 0.95rem; line-height: 1.7; background: var(--surface2); }
.faq-item.open .faq-a { max-height: 400px; padding: 18px 20px; }
.site-footer { background: var(--surface); border-top: 1px solid var(--border); padding: 40px 0 24px; margin-top: 64px; }
.footer-grid { display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; gap: 32px; margin-bottom: 32px; }
.footer-brand .site-logo { font-size: 1.2rem; margin-bottom: 12px; }
.footer-brand p { font-size: 0.875rem; color: var(--muted); line-height: 1.6; }
.footer-col h4 { font-size: 0.8rem; text-transform: uppercase; letter-spacing: 1px; color: var(--muted); margin-bottom: 16px; }
.footer-col ul { list-style: none; display: flex; flex-direction: column; gap: 8px; }
.footer-col ul li a { font-size: 0.875rem; color: var(--muted); transition: color var(--transition); }
.footer-col ul li a:hover { color: var(--text); text-decoration: none; }
.footer-bottom { border-top: 1px solid var(--border); padding-top: 20px; display: flex; justify-content: space-between; align-items: center; font-size: 0.8rem; color: var(--muted); flex-wrap: wrap; gap: 12px; }
.tool-cta-box { background: linear-gradient(135deg, var(--primary-dark) 0%, var(--primary) 100%); border-radius: var(--radius-lg); padding: 28px 32px; margin: 32px 0; display: flex; align-items: center; justify-content: space-between; gap: 24px; }
.tool-cta-box h3 { font-size: 1.2rem; margin-bottom: 4px; }
.tool-cta-box p { font-size: 0.9rem; opacity: 0.85; }
.btn-cta { background: #fff; color: var(--primary-dark); padding: 10px 22px; border-radius: var(--radius); font-weight: 700; font-size: 0.9rem; white-space: nowrap; transition: opacity var(--transition); flex-shrink: 0; }
.btn-cta:hover { opacity: 0.9; text-decoration: none; }
.internal-links { display: flex; flex-wrap: wrap; gap: 10px; margin: 24px 0; }
.internal-links a { background: var(--surface2); border: 1px solid var(--border); border-radius: 999px; padding: 6px 14px; font-size: 0.85rem; color: var(--muted); transition: color var(--transition), border-color var(--transition); }
.internal-links a:hover { color: var(--text); border-color: var(--primary); text-decoration: none; }
.badge-green { background: rgba(34,197,94,0.15); color: var(--success); padding: 3px 10px; border-radius: 999px; font-size: 0.75rem; font-weight: 600; }
.badge-blue { background: rgba(59,130,246,0.15); color: var(--primary-light); padding: 3px 10px; border-radius: 999px; font-size: 0.75rem; font-weight: 600; }
.page-hero { background: var(--surface); border-bottom: 1px solid var(--border); padding: 40px 0; }
.page-hero h1 { font-size: 2rem; margin-bottom: 8px; }
.page-hero p { color: var(--muted); }
.cat-nav { display: flex; gap: 8px; flex-wrap: wrap; margin-bottom: 32px; }
.cat-nav a { background: var(--surface); border: 1px solid var(--border); border-radius: 999px; padding: 6px 16px; font-size: 0.875rem; color: var(--muted); transition: all var(--transition); }
.cat-nav a:hover, .cat-nav a.active { background: var(--primary); border-color: var(--primary); color: #fff; text-decoration: none; }
.disclaimer-box { background: rgba(245,158,11,0.1); border: 1px solid rgba(245,158,11,0.3); border-radius: var(--radius-lg); padding: 20px 24px; margin: 24px 0; }
.disclaimer-box strong { color: var(--warning); display: block; margin-bottom: 8px; }
.disclaimer-box p { font-size: 0.9rem; color: var(--text); line-height: 1.6; }
.tools-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px,1fr)); gap: 20px; margin: 32px 0; }
.tool-card { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg); padding: 24px; transition: transform var(--transition), box-shadow var(--transition); position: relative; }
.tool-card:hover { transform: translateY(-4px); box-shadow: var(--shadow); }
.tool-card .tool-icon { width: 48px; height: 48px; background: rgba(29,78,216,0.15); border-radius: var(--radius); display: flex; align-items: center; justify-content: center; font-size: 1.5rem; margin-bottom: 16px; }
.tool-card h3 { font-size: 1.05rem; margin-bottom: 8px; }
.tool-card p { font-size: 0.875rem; color: var(--muted); line-height: 1.5; margin-bottom: 16px; }
.tool-card .badge-green { position: absolute; top: 16px; right: 16px; }
.btn-tool { display: inline-block; background: var(--primary); color: #fff; padding: 8px 18px; border-radius: var(--radius); font-size: 0.875rem; font-weight: 600; transition: background var(--transition); }
.btn-tool:hover { background: var(--primary-dark); text-decoration: none; }
.btn-tool-outline { display: inline-block; border: 1px solid var(--border); color: var(--muted); padding: 8px 18px; border-radius: var(--radius); font-size: 0.875rem; font-weight: 600; transition: all var(--transition); }
.btn-tool-outline:hover { border-color: var(--primary); color: var(--primary-light); text-decoration: none; }
@media (max-width: 1024px) {
  .grid-main { grid-template-columns: 1fr; }
  .sidebar { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 768px) {
  .hero h1 { font-size: 1.8rem; }
  .article-grid { grid-template-columns: 1fr; }
  .grid-2, .grid-3 { grid-template-columns: 1fr; }
  .result-grid { grid-template-columns: 1fr; }
  .tool-cta-box { flex-direction: column; text-align: center; }
  .footer-grid { grid-template-columns: 1fr; }
  .footer-bottom { flex-direction: column; text-align: center; }
  .sidebar { grid-template-columns: 1fr; }
  .main-nav { display: none; }
}