.breadcrumb[data-astro-cid-yotnmy7f] ol[data-astro-cid-yotnmy7f]{display:flex;align-items:center;gap:8px;list-style:none;font-size:13px;color:var(--text-muted);margin-bottom:24px;flex-wrap:wrap}.breadcrumb[data-astro-cid-yotnmy7f] ol[data-astro-cid-yotnmy7f] li[data-astro-cid-yotnmy7f] a[data-astro-cid-yotnmy7f]{color:var(--accent);text-decoration:none}.breadcrumb[data-astro-cid-yotnmy7f] ol[data-astro-cid-yotnmy7f] li[data-astro-cid-yotnmy7f] a[data-astro-cid-yotnmy7f]:hover{text-decoration:underline}.ymyl-banner[data-astro-cid-yotnmy7f]{display:flex;gap:12px;align-items:flex-start;background:#d9770614;border:1px solid rgba(217,119,6,.3);border-radius:8px;padding:14px 16px;font-size:13px;color:var(--text-dim);line-height:1.6;margin-bottom:28px}.ymyl-icon[data-astro-cid-yotnmy7f]{font-size:18px;flex-shrink:0;margin-top:1px}.ymyl-banner[data-astro-cid-yotnmy7f] strong[data-astro-cid-yotnmy7f]{color:var(--text)}.tag-row[data-astro-cid-yotnmy7f]{display:flex;flex-wrap:wrap;gap:8px;margin-top:16px}.tag[data-astro-cid-yotnmy7f]{font-size:12px;font-weight:600;padding:4px 10px;border-radius:20px;background:#d977061a;border:1px solid rgba(217,119,6,.25);color:var(--accent);letter-spacing:.02em}.tool-wrap[data-astro-cid-yotnmy7f]{margin:0 0 32px}.calc-card[data-astro-cid-yotnmy7f]{background:var(--bg-card);border:1px solid var(--border);border-radius:12px;overflow:hidden;box-shadow:var(--shadow)}.calc-inputs[data-astro-cid-yotnmy7f]{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:20px;padding:24px;border-bottom:1px solid var(--border);background:var(--bg-surface)}.input-group[data-astro-cid-yotnmy7f]{display:flex;flex-direction:column;gap:6px}.input-label[data-astro-cid-yotnmy7f]{font-size:13px;font-weight:600;color:var(--text)}.input-wrap[data-astro-cid-yotnmy7f]{position:relative}.input-prefix[data-astro-cid-yotnmy7f]{position:absolute;left:12px;top:50%;transform:translateY(-50%);font-size:14px;color:var(--text-muted);pointer-events:none}.input-suffix[data-astro-cid-yotnmy7f]{position:absolute;right:12px;top:50%;transform:translateY(-50%);font-size:14px;color:var(--text-muted);pointer-events:none}.calc-input[data-astro-cid-yotnmy7f]{width:100%;padding:10px 12px 10px 26px;background:var(--bg);border:1px solid var(--border);border-radius:8px;color:var(--text);font-size:15px;font-weight:600;box-sizing:border-box;transition:border-color .15s}.calc-input[data-astro-cid-yotnmy7f]:focus{outline:none;border-color:var(--accent)}.calc-select[data-astro-cid-yotnmy7f]{width:100%;padding:10px 12px;background:var(--bg);border:1px solid var(--border);border-radius:8px;color:var(--text);font-size:14px;font-weight:500;box-sizing:border-box;cursor:pointer}.calc-select[data-astro-cid-yotnmy7f]:focus{outline:none;border-color:var(--accent)}.calc-results[data-astro-cid-yotnmy7f]{padding:24px}.calc-empty[data-astro-cid-yotnmy7f]{color:var(--text-muted);font-size:14px;text-align:center;margin:0}.tax-summary[data-astro-cid-yotnmy7f]{display:grid;grid-template-columns:repeat(auto-fit,minmax(160px,1fr));gap:16px;margin-bottom:24px}.summary-card[data-astro-cid-yotnmy7f]{background:var(--bg-surface);border:1px solid var(--border);border-radius:10px;padding:16px}.sum-label[data-astro-cid-yotnmy7f]{font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:.07em;color:var(--text-muted);margin-bottom:8px}.sum-value[data-astro-cid-yotnmy7f]{font-size:28px;font-weight:900;color:var(--accent)}.sum-value[data-astro-cid-yotnmy7f].accent2{color:var(--text)}.sum-sub[data-astro-cid-yotnmy7f]{font-size:12px;color:var(--text-muted);margin-top:4px}.breakdown-table-wrap[data-astro-cid-yotnmy7f]{overflow-x:auto;margin-bottom:16px}.breakdown-table[data-astro-cid-yotnmy7f]{width:100%;border-collapse:collapse;font-size:14px}.breakdown-table[data-astro-cid-yotnmy7f] th[data-astro-cid-yotnmy7f]{text-align:left;padding:8px 12px;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:.06em;color:var(--text-muted);border-bottom:1px solid var(--border)}.breakdown-table[data-astro-cid-yotnmy7f] td[data-astro-cid-yotnmy7f]{padding:10px 12px;border-bottom:1px solid rgba(255,255,255,.04);color:var(--text-dim)}.breakdown-table[data-astro-cid-yotnmy7f] th[data-astro-cid-yotnmy7f]:not(:first-child),.breakdown-table[data-astro-cid-yotnmy7f] td[data-astro-cid-yotnmy7f]:not(:first-child){text-align:right}.row-gross[data-astro-cid-yotnmy7f] td[data-astro-cid-yotnmy7f]{color:var(--text);font-weight:600}.row-deduction[data-astro-cid-yotnmy7f] td[data-astro-cid-yotnmy7f]{color:#60a5fa}.row-net[data-astro-cid-yotnmy7f] td[data-astro-cid-yotnmy7f]{border-top:2px solid var(--border);padding-top:12px;color:var(--text);font-size:15px}.calc-disclaimer[data-astro-cid-yotnmy7f]{font-size:11px;color:var(--text-muted);font-style:italic;margin:16px 0 0;line-height:1.5}.quarterly-callout[data-astro-cid-yotnmy7f]{background:#d977060f;border:1px solid rgba(217,119,6,.25);border-radius:8px;padding:16px 20px;margin:16px 0}.quarterly-callout[data-astro-cid-yotnmy7f] strong[data-astro-cid-yotnmy7f]{display:block;font-size:14px;color:var(--text);margin-bottom:10px}.q-dates[data-astro-cid-yotnmy7f]{display:flex;flex-wrap:wrap;gap:8px 16px;font-size:13px;color:var(--text-dim);margin-bottom:8px}.q-amount[data-astro-cid-yotnmy7f]{font-size:16px;font-weight:800;color:var(--accent)}.crosslink-bar[data-astro-cid-yotnmy7f]{display:flex;flex-wrap:wrap;gap:8px 16px;align-items:center;padding:14px 16px;background:var(--bg-surface);border:1px solid var(--border);border-radius:8px;font-size:13px;margin:0 0 48px}.crosslink-item[data-astro-cid-yotnmy7f]{color:var(--accent);text-decoration:none}.crosslink-item[data-astro-cid-yotnmy7f]:hover{text-decoration:underline}.crosslink-divider[data-astro-cid-yotnmy7f]{color:var(--border)}.sc-article[data-astro-cid-yotnmy7f]{max-width:760px;margin:0 auto}.sc-article[data-astro-cid-yotnmy7f] h2[data-astro-cid-yotnmy7f]{font-size:22px;font-weight:800;color:var(--text);margin:40px 0 14px;padding-top:40px;border-top:1px solid var(--border)}.sc-article[data-astro-cid-yotnmy7f] h2[data-astro-cid-yotnmy7f]:first-of-type{margin-top:0;padding-top:0;border-top:none}.sc-article[data-astro-cid-yotnmy7f] p[data-astro-cid-yotnmy7f]{font-size:15px;color:var(--text-dim);line-height:1.8;margin-bottom:16px}.sc-article[data-astro-cid-yotnmy7f] strong[data-astro-cid-yotnmy7f]{color:var(--text)}.toc[data-astro-cid-yotnmy7f]{background:var(--bg-surface);border:1px solid var(--border);border-radius:8px;padding:18px 22px;margin-bottom:40px}.toc-title[data-astro-cid-yotnmy7f]{font-size:12px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--accent);margin-bottom:12px}.toc[data-astro-cid-yotnmy7f] ol[data-astro-cid-yotnmy7f]{padding-left:20px;display:flex;flex-direction:column;gap:6px}.toc[data-astro-cid-yotnmy7f] ol[data-astro-cid-yotnmy7f] li[data-astro-cid-yotnmy7f] a[data-astro-cid-yotnmy7f]{font-size:14px;color:var(--text-dim);text-decoration:none}.toc[data-astro-cid-yotnmy7f] ol[data-astro-cid-yotnmy7f] li[data-astro-cid-yotnmy7f] a[data-astro-cid-yotnmy7f]:hover{color:var(--accent);text-decoration:underline}.article-list[data-astro-cid-yotnmy7f]{padding-left:20px;display:flex;flex-direction:column;gap:14px;margin:16px 0}.article-list[data-astro-cid-yotnmy7f] li[data-astro-cid-yotnmy7f]{font-size:15px;color:var(--text-dim);line-height:1.75}.article-list[data-astro-cid-yotnmy7f] li[data-astro-cid-yotnmy7f] strong[data-astro-cid-yotnmy7f]{color:var(--text)}.quarterly-table-wrap[data-astro-cid-yotnmy7f],.set-aside-table-wrap[data-astro-cid-yotnmy7f]{overflow-x:auto;margin:20px 0}.quarterly-table[data-astro-cid-yotnmy7f],.set-aside-table[data-astro-cid-yotnmy7f]{width:100%;border-collapse:collapse;font-size:14px;border:1px solid var(--border);border-radius:8px;overflow:hidden}.quarterly-table[data-astro-cid-yotnmy7f] th[data-astro-cid-yotnmy7f],.set-aside-table[data-astro-cid-yotnmy7f] th[data-astro-cid-yotnmy7f]{background:var(--bg-surface);padding:10px 16px;text-align:left;font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.06em;color:var(--text-muted);border-bottom:1px solid var(--border)}.quarterly-table[data-astro-cid-yotnmy7f] td[data-astro-cid-yotnmy7f],.set-aside-table[data-astro-cid-yotnmy7f] td[data-astro-cid-yotnmy7f]{padding:10px 16px;color:var(--text-dim);border-bottom:1px solid rgba(255,255,255,.04)}.quarterly-table[data-astro-cid-yotnmy7f] tr[data-astro-cid-yotnmy7f]:last-child td[data-astro-cid-yotnmy7f],.set-aside-table[data-astro-cid-yotnmy7f] tr[data-astro-cid-yotnmy7f]:last-child td[data-astro-cid-yotnmy7f]{border-bottom:none}.freshbooks-cta[data-astro-cid-yotnmy7f]{background:#d9770614;border:1px solid rgba(217,119,6,.3);border-radius:12px;padding:24px;margin:40px 0}.fb-cta-inner[data-astro-cid-yotnmy7f]{display:flex;gap:20px;align-items:flex-start;margin-bottom:12px}.fb-cta-text[data-astro-cid-yotnmy7f]{flex:1}.fb-cta-text[data-astro-cid-yotnmy7f] strong[data-astro-cid-yotnmy7f]{display:block;font-size:16px;font-weight:800;color:var(--text);margin-bottom:6px}.fb-cta-text[data-astro-cid-yotnmy7f] p[data-astro-cid-yotnmy7f]{font-size:14px!important;color:var(--text-dim)!important;margin-bottom:0!important}.fb-cta-btn[data-astro-cid-yotnmy7f]{flex-shrink:0;display:inline-block;background:var(--accent);color:#fff;font-size:14px;font-weight:700;padding:11px 20px;border-radius:8px;text-decoration:none;white-space:nowrap;transition:background .15s;align-self:center}.fb-cta-btn[data-astro-cid-yotnmy7f]:hover{background:var(--accent-hover);text-decoration:none;color:#fff}.fb-disclosure[data-astro-cid-yotnmy7f]{font-size:11px;color:var(--text-muted);font-style:italic;margin:0!important}.fb-disclosure[data-astro-cid-yotnmy7f] a[data-astro-cid-yotnmy7f]{color:var(--accent);font-style:normal}.faq-list[data-astro-cid-yotnmy7f]{display:flex;flex-direction:column;gap:8px;margin-top:20px}.faq-item[data-astro-cid-yotnmy7f]{background:var(--bg-surface);border:1px solid var(--border);border-radius:8px;overflow:hidden}.faq-q[data-astro-cid-yotnmy7f]{padding:14px 18px;font-size:15px;font-weight:600;color:var(--text);cursor:pointer;list-style:none;display:flex;align-items:center;gap:10px;transition:background .15s}.faq-q[data-astro-cid-yotnmy7f]:before{content:"+";flex-shrink:0;width:20px;height:20px;background:#d977061f;border:1px solid rgba(217,119,6,.25);border-radius:50%;display:flex;align-items:center;justify-content:center;font-size:13px;color:var(--accent);font-weight:700}.faq-item[data-astro-cid-yotnmy7f][open] .faq-q[data-astro-cid-yotnmy7f]:before{content:"−"}.faq-q[data-astro-cid-yotnmy7f]:hover{background:#d977060a}.faq-a[data-astro-cid-yotnmy7f]{padding:0 18px 16px;border-top:1px solid var(--border)}.faq-a[data-astro-cid-yotnmy7f] p[data-astro-cid-yotnmy7f]{margin-top:14px;font-size:14px!important;color:var(--text-dim)!important;line-height:1.75!important;margin-bottom:0!important}@media(max-width:640px){.fb-cta-inner[data-astro-cid-yotnmy7f]{flex-direction:column}.fb-cta-btn[data-astro-cid-yotnmy7f]{width:100%;text-align:center}.crosslink-divider[data-astro-cid-yotnmy7f]{display:none}.tax-summary[data-astro-cid-yotnmy7f]{grid-template-columns:1fr 1fr}}