:root {
  --bg: #F1F3F4;
  --surface: #FFFFFF;
  --surface2: #F8F9FA;
  --border: #E0E0E0;
  --primary: #007BBF;
  --accent: #185BA9;
  --text: #333333;
  --muted: #5F6368;
  --radius: 8px;
  --green: #137333;
  --gold: #b06000;
  --red: #c5221f;
}

* { box-sizing: border-box; margin: 0; padding: 0; }

body {
  font-family: 'Bitter', serif;
  background: var(--bg);
  color: var(--text);
  line-height: 1.6;
  font-size: 16px;
}

/* NAV */
.topnav {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 1rem 2rem;
  background: var(--primary);
  color: #FFFFFF;
  position: sticky; top: 0; z-index: 100;
  box-shadow: 0 2px 4px rgba(0,0,0,0.1);
}
.logo { font-family: 'Montserrat', sans-serif; font-size: 1.4rem; font-weight: 700; letter-spacing: 1px; }
.navlinks a {
  color: rgba(255,255,255,0.9); text-decoration: none; margin-left: 1.5rem;
  font-family: 'Montserrat', sans-serif; font-weight: 500; font-size: 0.95rem; transition: color .2s;
}
.navlinks a:hover { color: #FFFFFF; }

/* HERO */
.hero {
  background: #FFFFFF;
  padding: 4rem 2rem 3rem;
  text-align: center;
  border-bottom: 1px solid var(--border);
}
.hero h1 {
  font-size: 2.4rem;
  font-weight: 700;
  color: var(--accent);
  margin-bottom: 0.75rem;
}
.hero p { color: var(--muted); font-size: 1.1rem; max-width: 600px; margin: 0 auto 1.5rem; }
.hero-badges { display: flex; gap: 0.75rem; justify-content: center; flex-wrap: wrap; }
.badge {
  padding: 0.3rem 0.9rem;
  border-radius: 20px;
  font-size: 0.85rem;
  font-weight: 600;
  font-family: 'Montserrat', sans-serif;
  background: var(--surface2);
  border: 1px solid var(--border);
  color: var(--muted);
}
.badge.green { background: #e6f4ea; border-color: #ceead6; color: var(--green); }
.badge.blue { background: #e8f0fe; border-color: #d2e3fc; color: var(--accent); }

/* MAIN */
main { max-width: 1100px; margin: 0 auto; padding: 2rem 1.5rem; }

/* CARD */
.card {
  background: var(--surface);
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 2rem;
  margin-bottom: 2rem;
  box-shadow: 0 1px 3px rgba(0,0,0,0.05);
}
.card h2 {
  font-size: 1.6rem;
  color: var(--accent);
  margin-bottom: 0.4rem;
}
.subtitle { color: var(--muted); font-size: 1rem; margin-bottom: 1.5rem; }
.card h3 { font-size: 1.2rem; color: var(--accent); margin-bottom: 0.75rem; }

/* TABLES */
.table-wrap { overflow-x: auto; border-radius: 8px; border: 1px solid var(--border); }
table { width: 100%; border-collapse: collapse; font-size: 0.95rem; }
th {
  background: var(--surface2);
  color: var(--muted);
  font-weight: 600;
  padding: 0.75rem 1rem;
  text-align: left;
  border-bottom: 2px solid var(--border);
}
td { padding: 0.7rem 1rem; border-bottom: 1px solid var(--border); vertical-align: top; }
tr:last-child td { border-bottom: none; }
tr.highlight td { background: #f4f8fb; }
tr.total-row td { background: var(--surface2); font-weight: 600; border-top: 2px solid var(--border); }
tr.tax-row td { background: #e6f4ea; font-weight: 600; color: var(--green); }
tr.net-row td { background: #fef7e0; font-weight: 700; color: var(--gold); }
tr:hover td { background: rgba(0,0,0,0.02); }

/* TWO COL */
.two-col { display: grid; grid-template-columns: 1fr 1fr; gap: 1rem; }
@media (max-width: 650px) { .two-col { grid-template-columns: 1fr; } }

.info-box {
  background: var(--surface2);
  border: 1px solid var(--border);
  border-radius: 8px;
  padding: 1.2rem;
}
.info-box h3 { margin-bottom: 0.5rem; color: var(--text); }
.info-box p { font-size: 0.95rem; color: var(--muted); margin-bottom: 0.5rem; }
.info-box ul { padding-left: 1.4rem; font-size: 0.95rem; }
.info-box li { margin-bottom: 0.3rem; }
.info-box strong { color: var(--primary); }
.info-box em { color: var(--gold); font-style: normal; font-weight: 600; }

/* CALCULATOR */
.calc-row {
  display: flex; align-items: center; gap: 1rem; margin-bottom: 0.75rem; flex-wrap: wrap;
}
.calc-row label { font-size: 0.95rem; color: var(--text); min-width: 220px; font-weight: 600; }
.calc-row input {
  background: #FFFFFF; border: 1px solid var(--border); color: var(--text);
  padding: 0.5rem 0.8rem; border-radius: 6px; font-size: 1rem; width: 140px;
  font-family: 'Bitter', serif;
}
.calc-row input:focus { outline: none; border-color: var(--primary); }

.result-box {
  background: var(--surface2); border: 1px solid var(--border); border-radius: 8px;
  padding: 1.2rem; margin: 1.5rem 0;
}
.result-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); gap: 1rem; }
.result-grid > div { display: flex; flex-direction: column; }
.result-grid .label { 
  font-size: 0.8rem; color: var(--muted); text-transform: uppercase; 
  font-family: 'Montserrat', sans-serif; font-weight: 600; margin-bottom: 4px; 
}
.result-grid .val { font-size: 1.4rem; font-weight: 700; font-family: 'Montserrat', sans-serif;}
.result-grid .val.green { color: var(--green); }
.result-grid .val.blue { color: var(--primary); }

/* CALLOUTS */
.callout {
  background: #e8f0fe; border-left: 4px solid var(--primary);
  padding: 1rem 1.2rem; border-radius: 0 8px 8px 0; font-size: 0.95rem; margin-top: 1rem;
}
.callout.green { background: #e6f4ea; border-color: var(--green); }
.callout.disclaimer { background: #fef7e0; border-color: #f29900; color: #3c4043; margin-top: 1.5rem; }

.requirements {
  background: #fce8e6; border: 1px solid #fad2cf; border-radius: 8px;
  padding: 1.2rem; margin-top: 1.5rem;
}
.requirements h3 { color: var(--red); margin-bottom: 0.5rem; }
.requirements ul { padding-left: 1.4rem; font-size: 0.95rem; }
.requirements li { margin-bottom: 0.3rem; }

/* STEPS GRID */
.steps-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(220px, 1fr)); gap: 1rem; margin-top: 1.5rem; }
.step-card {
  background: var(--surface2); border: 1px solid var(--border); border-radius: 8px; padding: 1.2rem;
  transition: transform .2s, box-shadow .2s;
}
.step-card:hover { transform: translateY(-2px); box-shadow: 0 4px 8px rgba(0,0,0,0.05); border-color: var(--primary); }
.step-num {
  width: 32px; height: 32px; background: var(--primary); color: #fff; border-radius: 50%;
  display: flex; align-items: center; justify-content: center; font-weight: 700; font-family: 'Montserrat', sans-serif; margin-bottom: 0.75rem;
}
.step-card h4 { font-size: 1.05rem; font-weight: 600; color: var(--accent); margin-bottom: 0.4rem; }
.step-card p { font-size: 0.9rem; color: var(--muted); }

/* FOOTER */
footer { text-align: center; padding: 2rem; color: var(--muted); font-size: 0.85rem; border-top: 1px solid var(--border); background: #FFFFFF; }