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rgba(10,128,111,.045);border-radius:50%;content:"";pointer-events:none}.tax-tool-hero__grid{position:relative;z-index:1;display:grid;grid-template-columns:minmax(0,1fr) minmax(290px,360px);align-items:start;gap:72px}.tax-tool-hero h1{max-width:790px;margin-bottom:20px;font-size:clamp(2.45rem,6vw,4.25rem);letter-spacing:-.05em}.tax-tool-hero__lead{max-width:790px;margin-bottom:0;color:var(--ink-soft);font-size:clamp(1.12rem,2vw,1.3rem);line-height:1.72}.tax-tool-page .privacy-points{font-size:1rem}.tax-hero-card{position:relative;min-height:290px;padding:32px;border:1px solid rgba(10,128,111,.2);border-radius:var(--radius-md);background:#ffffffdb;box-shadow:var(--shadow-sm)}.tax-hero-card>span{display:block;margin-bottom:13px;color:var(--brand-strong);font-size:.96rem;font-weight:900;letter-spacing:.08em}.tax-hero-card>strong{display:block;margin-bottom:8px;color:var(--brand);font-size:clamp(3.5rem,7vw,5.25rem);line-height:1}.tax-hero-card 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auto;padding:8px 13px;border-radius:999px;color:var(--ink-soft);font-size:.98rem;font-weight:800;text-decoration:none}.tax-page-nav a:hover{background:var(--brand-mist);color:var(--brand-strong)}.tax-explainer .section-heading{max-width:820px}.tax-flow{display:grid;grid-template-columns:minmax(0,1fr) auto minmax(0,1fr) auto minmax(0,1fr);align-items:stretch;gap:14px}.tax-flow>div{padding:26px;border:1px solid var(--line);border-radius:var(--radius-sm);background:var(--paper)}.tax-flow>div>span,.tax-system-map article>span,.value-effect-grid article>span,.tool-next__inner>div>span{display:block;margin-bottom:8px;color:var(--brand-strong);font-size:.9rem;font-weight:900;letter-spacing:.08em}.tax-flow strong,.tax-flow small{display:block}.tax-flow strong{margin-bottom:4px;font-size:1.16rem}.tax-flow 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p{margin:0;color:var(--ink-soft);font-size:1rem;line-height:1.72}.cost-result{margin-top:34px;padding:38px;border:1px solid #c8ddd6;border-radius:var(--radius-lg);background:var(--brand-mist);scroll-margin-top:calc(var(--header-height) + 78px)}.cost-result__heading{max-width:820px;margin-bottom:28px}.cost-result__heading h2{margin-bottom:9px;font-size:clamp(1.8rem,4vw,2.65rem)}.cost-result__heading>p:last-child{margin:0;color:var(--ink-soft);font-size:1.05rem}.cost-result-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.cost-result-grid article{min-width:0;padding:28px;border:1px solid rgba(10,128,111,.17);border-radius:var(--radius-md);background:#fff}.cost-result-grid article>span{display:block;margin-bottom:9px;color:var(--brand-strong);font-size:1rem;font-weight:850}.cost-result-grid article>strong{display:block;margin-bottom:7px;font-size:clamp(2rem,5vw,3.25rem);line-height:1.1}.cost-result-grid p{margin:0;color:var(--ink-soft);font-size:1rem}.cost-result>.tax-note{max-width:none}.sale-checklist-sections{display:grid;gap:34px}.sale-checklist-sections>section>h3{margin-bottom:15px;font-size:clamp(1.4rem,3vw,1.85rem)}.sale-checklist-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}.sale-checklist-item{min-width:0;padding:23px;border:1px solid rgba(10,128,111,.15);border-radius:var(--radius-sm);background:#fffffff2}.sale-checklist-item--important{border-color:#e3c6b9;background:#fff7f2}.sale-checklist-item--review{border-color:#e7d8ae;background:#fffbed}.sale-checklist-item--good{border-color:#bcd9cf;background:#f7fcfa}.sale-checklist-item h4{margin:0 0 7px;font-size:1.14rem}.sale-checklist-item p{margin:0;color:var(--ink-soft);font-size:1rem;line-height:1.68}.sale-checklist-item a{display:inline-flex;margin-top:12px;color:var(--brand-strong);font-weight:850;text-decoration:none}.sale-checklist-item a:hover{text-decoration:underline}.tool-next{padding:54px 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h1{font-size:clamp(2.15rem,10vw,3rem)}.tax-page-nav__inner{width:100%;padding-inline:16px}.tax-compare-cards--two,.checker-grid,.cost-result-grid,.sale-checklist-grid{grid-template-columns:1fr}.tax-compare-card dl>div{grid-template-columns:1fr;gap:5px}.checker-step{padding:29px 24px 32px}.checker-step__heading{display:block}.checker-step__heading>span{display:block;margin-bottom:6px}.checker-question>p{min-height:0}.checker-options--scope{grid-template-columns:repeat(2,minmax(0,1fr))}.checker-actions{padding:24px}.checker-card .form-error{margin:24px 24px 0}.checker-result,.cost-result{padding:28px 22px;border-radius:var(--radius-md)}.tax-reminder-card{padding:27px 24px}}@media(max-width:480px){.tax-hero-card,.tax-compare-card header,.tax-compare-card dl{padding-inline:22px}.checker-options--three,.checker-options--scope{grid-template-columns:1fr}.checker-options--scope label>span{min-height:70px}.checker-actions .button,.tool-next 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