:root {
  --bg: #f6f7f5; --card: #ffffff; --ink: #18211e; --muted: #5d6a65; --line: #dfe4e1;
  --brand: #145c4a; --brand-2: #1d7a63; --brand-soft: #e3f2ec; --warn: #8a5a00; --warn-soft: #fff4dc;
  --bad: #a3271f; --bad-soft: #fde9e7; --good: #11663f; --good-soft: #e1f5ea; --focus: #2b7de9;
  --radius: 12px; --mono: ui-monospace, "Cascadia Mono", Consolas, monospace;
}
@media (prefers-color-scheme: dark) {
  :root {
    --bg: #111614; --card: #19201d; --ink: #e6ece9; --muted: #9aa8a2; --line: #2c3632;
    --brand: #5fc7a4; --brand-2: #7fd6b8; --brand-soft: #1b2e27; --warn: #f1c46b; --warn-soft: #2e2615;
    --bad: #ff8a80; --bad-soft: #351a18; --good: #6fd69e; --good-soft: #15291f;
  }
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--bg); color: var(--ink); font: 16px/1.55 system-ui, -apple-system, "Segoe UI", Roboto, sans-serif; }
a { color: var(--brand); }
.wrap { max-width: 920px; margin: 0 auto; padding: 0 16px; }
.top { background: var(--card); border-bottom: 1px solid var(--line); position: sticky; top: 0; z-index: 5; }
.top-in { display: flex; justify-content: space-between; align-items: center; gap: 12px; padding-top: 12px; padding-bottom: 12px; }
.brand { font-weight: 700; font-size: 18px; display: flex; align-items: center; gap: 10px; }
.logo { width: 26px; height: 26px; border-radius: 7px; background: var(--brand); display: inline-block; position: relative; }
.logo::after { content: ""; position: absolute; left: 7px; top: 6px; width: 9px; height: 5px; border-left: 3px solid #fff; border-bottom: 3px solid #fff; transform: rotate(-45deg); }
.lock { font-size: 13px; color: var(--good); background: var(--good-soft); padding: 4px 10px; border-radius: 999px; white-space: nowrap; }
.steps { display: flex; gap: 6px; margin: 20px 0; flex-wrap: wrap; }
.steps button { flex: 1 1 140px; border: 1px solid var(--line); background: var(--card); color: var(--muted); padding: 10px; border-radius: 10px; font: inherit; font-size: 14px; cursor: pointer; }
.steps button.on { border-color: var(--brand); color: var(--brand); font-weight: 600; background: var(--brand-soft); }
.steps button:disabled { opacity: .5; cursor: default; }
.step { display: none; background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 24px; margin-bottom: 24px; }
.step.on { display: block; }
h1 { font-size: 26px; line-height: 1.25; margin: 0 0 10px; }
h2 { font-size: 19px; margin: 26px 0 8px; }
h3 { font-size: 16px; margin: 18px 0 6px; }
.lead { color: var(--muted); font-size: 17px; margin-top: 0; }
.callout { border-radius: 10px; padding: 12px 14px; margin: 16px 0; border: 1px solid transparent; }
.callout.privacy { background: var(--good-soft); border-color: color-mix(in srgb, var(--good) 30%, transparent); }
.callout.warn { background: var(--warn-soft); border-color: color-mix(in srgb, var(--warn) 30%, transparent); }
.callout.bad { background: var(--bad-soft); border-color: color-mix(in srgb, var(--bad) 30%, transparent); }
.howto li { margin: 6px 0; }
button.primary, .btn { background: var(--brand); color: #fff; border: 0; border-radius: 10px; padding: 12px 20px; font: inherit; font-weight: 600; cursor: pointer; }
@media (prefers-color-scheme: dark) { button.primary, .btn { color: #0c1411; } }
button.primary:disabled { opacity: .45; cursor: default; }
button.ghost { background: transparent; color: var(--brand); border: 1px solid var(--line); border-radius: 8px; padding: 6px 12px; font: inherit; cursor: pointer; }
:focus-visible { outline: 3px solid var(--focus); outline-offset: 2px; }

.drop { display: flex; flex-direction: column; align-items: center; justify-content: center; gap: 6px; border: 2px dashed var(--line); border-radius: var(--radius); padding: 36px 16px; text-align: center; cursor: pointer; background: var(--bg); }
.drop.over { border-color: var(--brand); background: var(--brand-soft); }
.drop input { position: absolute; width: 1px; height: 1px; opacity: 0; }
.drop-big { font-size: 20px; font-weight: 600; }
.drop-small { color: var(--muted); font-size: 14px; }
.file-list { margin: 16px 0; display: grid; gap: 6px; }
.file { display: flex; justify-content: space-between; gap: 10px; padding: 8px 12px; border: 1px solid var(--line); border-radius: 8px; font-size: 14px; flex-wrap: wrap; }
.file .ok { color: var(--good); } .file .err { color: var(--bad); }

/* questions */
.qsec { border-top: 1px solid var(--line); padding-top: 6px; margin-top: 14px; }
.qsec:first-child { border-top: 0; margin-top: 0; }
.field { margin: 12px 0; }
.field > label, .field > .lbl { display: block; font-weight: 600; margin-bottom: 4px; }
.help { color: var(--muted); font-size: 14px; margin: 2px 0 6px; }
.choices { display: flex; flex-wrap: wrap; gap: 8px; }
.choices label { display: inline-flex; align-items: center; gap: 6px; border: 1px solid var(--line); border-radius: 8px; padding: 7px 12px; cursor: pointer; font-weight: 400; }
.choices label:has(input:checked) { border-color: var(--brand); background: var(--brand-soft); }
input[type=number], input[type=text], select { font: inherit; padding: 8px 10px; border: 1px solid var(--line); border-radius: 8px; background: var(--card); color: var(--ink); width: 100%; max-width: 260px; }
.money { position: relative; display: inline-block; width: 100%; max-width: 220px; }
.money::before { content: "$"; position: absolute; left: 10px; top: 50%; transform: translateY(-50%); color: var(--muted); }
.money input { padding-left: 22px; }
.grid2 { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 4px 18px; }
.dep { border: 1px solid var(--line); border-radius: 10px; padding: 10px 12px; margin: 8px 0; display: grid; grid-template-columns: repeat(auto-fit, minmax(150px, 1fr)); gap: 8px 12px; align-items: end; }
.dep .field { margin: 0; }
.formcard { border: 1px solid var(--line); border-radius: 10px; padding: 10px 12px; margin: 8px 0; }
.formcard .t { font-weight: 600; }
.formcard .s { color: var(--muted); font-size: 14px; }

/* results */
.headline { display: grid; grid-template-columns: repeat(auto-fit, minmax(180px, 1fr)); gap: 12px; margin: 10px 0 20px; }
.stat { border: 1px solid var(--line); border-radius: 12px; padding: 14px; }
.stat .k { color: var(--muted); font-size: 14px; }
.stat .v { font-size: 26px; font-weight: 700; font-variant-numeric: tabular-nums; }
.stat.refund { background: var(--good-soft); border-color: transparent; } .stat.refund .v { color: var(--good); }
.stat.owe { background: var(--bad-soft); border-color: transparent; } .stat.owe .v { color: var(--bad); }
table.lines { width: 100%; border-collapse: collapse; font-size: 15px; }
table.lines td, table.lines th { padding: 7px 8px; border-bottom: 1px solid var(--line); vertical-align: top; text-align: left; }
table.lines td.n { font-family: var(--mono); color: var(--muted); white-space: nowrap; width: 3.5em; }
table.lines td.amt { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; font-weight: 600; }
table.lines tr.total td { font-weight: 700; border-bottom: 2px solid var(--ink); }
.tablewrap { overflow-x: auto; }
.forms td { font-size: 14px; }
.tag { display: inline-block; font-size: 12px; padding: 1px 8px; border-radius: 999px; background: var(--brand-soft); color: var(--brand); white-space: nowrap; }
.tag.warn { background: var(--warn-soft); color: var(--warn); }
.tag.bad { background: var(--bad-soft); color: var(--bad); }
ul.flags li { margin: 6px 0; }
.guide ol li { margin: 8px 0; }
.actions { display: flex; gap: 10px; flex-wrap: wrap; margin: 12px 0; }
.foot { color: var(--muted); font-size: 13px; padding-bottom: 40px; }
@media (max-width: 560px) { .step { padding: 16px; } h1 { font-size: 22px; } .stat .v { font-size: 22px; } }
@media print {
  .top, .steps, .foot, .actions, #step1, #step2, #step3 { display: none !important; }
  body { background: #fff; color: #000; } .step { border: 0; padding: 0; } #step4 { display: block !important; }
}