:root{--ink:#0a1530;--ink-soft:#34405c;--slate:#5d6a82;--line:#e2e7f0;--mist:#f4f6fa;--paper:#fff;--orange:#ff6b2c;--orange-deep:#c2410c;--orange-tint:#fff1ea;--ok:#17803d;--ok-tint:#e3f4e8;--danger:#b42318;--surface:#fff;--deep:#0a1530;--deep-glow:#f6f8fb;--header-bg:#fffffff0;--header-line:var(--line);--btn-bg:#ff6b2c;--btn-fg:#0a1530;--btn-hover-bg:#0a1530;--btn-hover-fg:#fff;--tint-border:#f8d4c2;--dash:#c6cddb;--radius-s:6px;--radius-m:12px;--radius-l:20px;--wrap:1180px;--gutter:clamp(16px, 4vw, 40px);--airmail:repeating-linear-gradient(-45deg, var(--orange) 0 14px, var(--paper) 14px 22px, var(--ink) 22px 36px, var(--paper) 36px 44px);color-scheme:light}*,:before,:after{box-sizing:border-box}html{-webkit-text-size-adjust:100%;scroll-padding-top:88px}body{background:var(--paper);color:var(--ink-soft);font-family:var(--font-body);text-rendering:optimizelegibility;-webkit-font-smoothing:antialiased;margin:0;font-size:1.0625rem;line-height:1.6}h1,h2,h3,h4{font-family:var(--font-display);color:var(--ink);letter-spacing:-.02em;text-wrap:balance;margin:0 0 .5em;line-height:1.12}h1{letter-spacing:-.035em;font-size:clamp(2.35rem,5.2vw,4rem);font-weight:800;line-height:1.02}h2{font-size:clamp(1.75rem,3.4vw,2.6rem);font-weight:700}h3{letter-spacing:-.01em;font-size:1.25rem;font-weight:700}p{text-wrap:pretty;margin:0 0 1em}a{color:var(--orange-deep);text-underline-offset:3px}a:hover{color:var(--ink)}img,svg{max-width:100%}:focus-visible{outline:3px solid var(--orange);outline-offset:3px;border-radius:4px}.wrap{max-width:var(--wrap);padding-inline:var(--gutter);margin-inline:auto}.measure{max-width:64ch}.lead{color:var(--ink-soft);font-size:clamp(1.1rem,1.6vw,1.3rem);line-height:1.55}.muted{color:var(--slate)}.small{font-size:.9rem}.section{padding-block:clamp(36px,4.5vw,64px)}.section--mist{background:var(--mist)}.section--ink{background:var(--deep-glow);color:var(--ink-soft)}.section--ink h2,.section--ink h3{color:var(--ink)}.section-head{max-width:720px;margin-bottom:clamp(20px,3vw,32px)}.section-head>:last-child{margin-bottom:0}.section-head p{color:var(--slate);font-size:1.125rem}.btn{min-height:48px;font:600 1rem/1 var(--font-body);cursor:pointer;border:2px solid #0000;border-radius:999px;justify-content:center;align-items:center;gap:10px;padding:0 22px;text-decoration:none;transition:background-color .15s,color .15s,border-color .15s;display:inline-flex}.btn--primary{background:var(--btn-bg);color:var(--btn-fg)}.btn--primary:hover{background:var(--btn-hover-bg);color:var(--btn-hover-fg)}.btn--ghost{border-color:var(--ink);color:var(--ink);background:0 0}.btn--ghost:hover{background:var(--ink);color:var(--paper)}.btn--light{color:var(--ink);background:#fff}.btn--light:hover{background:var(--orange);color:var(--ink)}.check-list{gap:10px;margin:0;padding:0;list-style:none;display:grid}.check-list li{padding-left:30px;position:relative}.check-list li:before{content:"";background:var(--orange-tint) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 16 16'%3E%3Cpath d='M4 8.5l2.5 2.5L12 5.5' fill='none' stroke='%23c2410c' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") center/12px no-repeat;border-radius:50%;width:18px;height:18px;position:absolute;top:.3em;left:0}.visually-hidden{clip:rect(0 0 0 0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;position:absolute!important}.skip-link{z-index:100;background:var(--deep);color:#fff;border-radius:var(--radius-s);padding:10px 16px;position:absolute;top:-60px;left:16px}.skip-link:focus{color:#fff;top:12px}.prose{max-width:72ch}.prose h2{margin-top:1.4em;font-size:1.5rem}.prose h3{margin-top:1.6em;font-size:1.15rem}.prose ul,.prose ol{margin:0 0 1.2em;padding-left:1.3em}.prose li{margin-bottom:.4em}@media (prefers-reduced-motion:reduce){*,:before,:after{transition-duration:.01ms!important;animation-duration:.01ms!important;animation-iteration-count:1!important}}.on-dark{background:var(--deep-glow);color:var(--ink-soft);border-bottom:1px solid var(--line)}.on-dark h1,.on-dark h2,.on-dark h3{color:var(--ink)}.on-dark .lead{color:var(--ink-soft)}.tax-hint{color:var(--slate);font-variant-numeric:tabular-nums;font-size:.8rem;font-weight:500}.tax-hint.is-full{color:var(--ok)}.tax-confirm{grid-column:1/-1;align-items:flex-start;gap:8px;font-size:.9rem;font-weight:500;flex-direction:row!important;display:flex!important}.tax-confirm[hidden]{display:none!important}.tax-confirm input{flex:none;width:auto;margin-top:3px}.missing-link{font:inherit;color:inherit;text-underline-offset:3px;cursor:pointer;background:0 0;border:0;padding:0;text-decoration:underline}