@font-face{font-family:Playfair Display;font-style:normal;font-display:swap;font-weight:600;src:url(./playfair-display-latin-600-normal-CHZ-UWfP.woff2) format("woff2"),url(./playfair-display-latin-600-normal-DnqOKSPF.woff) format("woff")}@font-face{font-family:Playfair Display;font-style:normal;font-display:swap;font-weight:700;src:url(./playfair-display-latin-700-normal-CtHl6EpB.woff2) format("woff2"),url(./playfair-display-latin-700-normal-De4fKUK-.woff) format("woff")}@font-face{font-family:Open Sans;font-style:normal;font-display:swap;font-weight:400;src:url(./open-sans-latin-400-normal-Cjao0ETp.woff2) format("woff2"),url(./open-sans-latin-400-normal-Dxjvn725.woff) format("woff")}@font-face{font-family:Open Sans;font-style:normal;font-display:swap;font-weight:600;src:url(./open-sans-latin-600-normal-Dhnuc7ye.woff2) format("woff2"),url(./open-sans-latin-600-normal-DewdQsHJ.woff) format("woff")}@font-face{font-family:Open Sans;font-style:normal;font-display:swap;font-weight:700;src:url(./open-sans-latin-700-normal-C2okHfb_.woff2) format("woff2"),url(./open-sans-latin-700-normal-B572f0fn.woff) format("woff")}:root{--page: #ffffff;--panel: #f7f7f7;--panel-2: #ffffff;--rule: #e2e2e2;--text: #1a1a1a;--muted: #5f5f5f;--red: #d22f25;--red-hi: #b3261e;--navy: #13294b;--navy-2: #1d3a66;--on-dark: #f7f7f7;--on-dark-muted: #a4a4a4;--footer: #000000;--zone-a: #2e9e5b;--zone-b: #d9a400;--zone-c: #e07a2e;--zone-d: #d22f25;--lamp-off: #d9dde3;--font-display: "Playfair Display", Georgia, "Times New Roman", serif;--font-body: "Open Sans", "Segoe UI", Roboto, Helvetica, Arial, sans-serif;--radius: 4px;color-scheme:light}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{margin:0;background:var(--page);color:var(--text);font:400 1rem/1.6 var(--font-body)}a{color:var(--red);text-underline-offset:3px}a:hover{color:var(--red-hi)}:focus-visible{outline:2px solid var(--red);outline-offset:2px}[hidden]{display:none!important}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}.wrap{max-width:680px;margin:0 auto;padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px))}.masthead{background:linear-gradient(160deg,var(--navy) 0%,var(--navy-2) 100%);color:var(--on-dark)}.masthead-inner{padding-block:calc(24px + env(safe-area-inset-top,0px)) 24px;display:grid;gap:8px}.brand-row{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:8px 16px}.brand{font:600 .75rem/1 var(--font-body);letter-spacing:.18em;text-transform:uppercase;color:var(--on-dark-muted);text-decoration:none;padding-block:6px}.brand:hover{color:#fff;text-decoration:underline}.site-link{font:600 .85rem/1 var(--font-body);color:#fff;text-decoration:none;padding:8px 12px;border:1px solid rgba(255,255,255,.35);border-radius:var(--radius)}.site-link:hover{color:#fff;border-color:var(--red);background:var(--red)}.masthead :focus-visible{outline-color:#fff}.title{font:600 clamp(1.9rem,7vw,2.6rem)/1.1 var(--font-display);margin:0;text-wrap:balance;color:#fff}.lede{margin:0;color:var(--on-dark);max-width:52ch}.masthead .term-inline{text-decoration-color:var(--on-dark-muted)}.edition{display:flex;flex-wrap:wrap;align-items:center;gap:8px;font-size:.85rem;color:var(--on-dark-muted)}.tag{font:700 .68rem/1 var(--font-body);letter-spacing:.12em;text-transform:uppercase;padding:5px 8px;border-radius:var(--radius)}.tag-preview{background:transparent;border:1px solid #f2c94c;color:#f2c94c}main.wrap{padding-block:24px 48px}.view{display:grid;gap:20px}.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:48px;padding:0 22px;border-radius:var(--radius);font:600 1rem/1.2 var(--font-body);cursor:pointer;text-decoration:none;border:1px solid transparent}.btn-primary{background:var(--red);color:#fff;border-color:var(--red)}.btn-primary:hover{background:var(--red-hi);border-color:var(--red-hi);color:#fff}.btn-ghost{background:var(--page);color:var(--red);border-color:var(--red)}.btn-ghost:hover{background:var(--red);color:#fff}.btn-link{background:none;border:0;color:var(--red);min-height:44px;padding:0;text-decoration:underline;text-underline-offset:3px;justify-content:flex-start}.btn-link:disabled{color:var(--muted);cursor:not-allowed}.btn-donate{background:transparent;color:var(--on-dark);border-color:#4c4c4c;min-height:auto;padding:12px 16px;text-align:left;justify-content:flex-start;line-height:1.4}.btn-donate:hover{border-color:var(--red);color:#fff}.demo{display:grid;gap:8px;padding:16px;background:var(--panel);border-radius:var(--radius);border:1px solid var(--rule)}.demo .btn{justify-self:start}.demo-desc{margin:0;font-size:.85rem;color:var(--muted)}.questions{display:grid;gap:20px}.group{display:grid;gap:16px}.group-title,.section-title{font:600 1.45rem/1.2 var(--font-display);margin:0;text-wrap:balance;color:var(--red)}.q{margin:0;padding:16px;border:1px solid var(--rule);border-radius:var(--radius);background:var(--panel);display:grid;gap:12px;min-width:0}fieldset.q{padding-top:12px}.q-title{font:600 1.05rem/1.4 var(--font-body);padding:0}fieldset.q>legend.q-title{float:left;width:100%;margin-bottom:4px}fieldset.q>legend.q-title+*{clear:both}.hint,.help,.small,.usage,.source{color:var(--muted);font-size:.875rem;margin:0}.help{display:grid;gap:6px}.help p{margin:0}.usage{font-size:.8rem}.charges{display:grid;gap:8px}.charge{position:relative;display:grid;grid-template-columns:1fr;gap:4px;padding:12px 14px 10px 44px;border:1px solid var(--rule);border-radius:var(--radius);background:var(--panel-2)}.charge:has(input:checked){border-color:var(--red);box-shadow:inset 3px 0 0 var(--red)}.charge input{position:absolute;left:14px;top:15px}.charge-label{cursor:pointer;font-weight:600}.charge .term-chip{justify-self:start}input[type=radio],input[type=checkbox]{accent-color:var(--red);width:20px;height:20px;margin:0;flex:none}.extra-counts{display:grid;gap:8px}.count-row{display:grid;grid-template-columns:auto 1fr auto;align-items:center;gap:10px}.count-label{font-size:.875rem;color:var(--muted)}.select,.num-input,.money-input{min-height:44px;min-width:0;width:100%;padding:8px 10px;background:var(--panel-2);color:var(--text);border:1px solid #c9c9c9;border-radius:var(--radius);font:400 1rem/1.3 var(--font-body)}.select:focus,.num-input:focus,.money-input:focus{border-color:var(--red);outline:none;box-shadow:0 0 0 2px #d22f2526}.money{display:flex;align-items:stretch;max-width:320px}.money-sign{display:grid;place-items:center;padding:0 12px;background:var(--rule);border:1px solid #c9c9c9;border-right:0;border-radius:var(--radius) 0 0 var(--radius);color:var(--muted)}.money-input{border-radius:0 var(--radius) var(--radius) 0;font-size:1.25rem;font-variant-numeric:tabular-nums}.echo{font-size:.875rem;color:var(--muted);min-height:1.4em;font-variant-numeric:tabular-nums}.echo-bad{color:var(--red)}.check{display:grid;grid-template-columns:20px 1fr;gap:6px 12px;align-items:start;padding:14px 16px;background:var(--panel);border:1px solid var(--rule);border-radius:var(--radius)}.check input{margin-top:3px}.check label{cursor:pointer}.check-extra{grid-column:2;display:flex;flex-wrap:wrap;align-items:center;gap:6px 12px}.q .check,.less .check{padding:0;border:0;background:none}.sub{margin-left:32px;display:grid;gap:8px}.q .sub.check{margin-left:0;padding-left:32px}.seg{display:flex;flex-wrap:wrap;gap:8px}.seg>span{position:relative}.seg input{position:absolute;opacity:0;inset:0;width:100%;height:100%;cursor:pointer}.seg label{display:inline-flex;align-items:center;min-height:44px;padding:0 18px;border:1px solid #c9c9c9;border-radius:var(--radius);background:var(--panel-2);cursor:pointer}.seg input:checked+label{border-color:var(--red);background:var(--red);color:#fff}.seg input:focus-visible+label{outline:2px solid var(--red);outline-offset:2px}.points-line{display:flex;flex-wrap:wrap;align-items:center;gap:10px}.points-line .num-input{width:90px}.cat{font-weight:600}.radio-line{display:flex;gap:12px;align-items:flex-start}.radio-line input{margin-top:3px}.radio-strong label{font-weight:600}.less>summary{cursor:pointer;list-style-position:inside}.less-body{display:grid;gap:16px}.q-confirm{border-color:var(--navy-2);background:#f3f6fa}.q-confirm p{margin:0}.confirm-choices{display:grid;gap:10px;border-top:1px solid var(--rule);padding-top:12px}.item-help{color:var(--muted);font-size:.8rem}.more>summary{cursor:pointer;color:var(--red);font-size:.9rem;text-decoration:underline;text-underline-offset:3px}.more[open]>summary{margin-bottom:8px}.bullets{margin:0;padding-left:20px;display:grid;gap:6px}.submit{display:grid;gap:12px}.submit .btn{width:100%}.missing:empty{display:none}.missing{padding:12px 16px;border:1px solid var(--red);border-radius:var(--radius);background:#fdf3f2}.missing-title{margin:0 0 4px;font-weight:600}.missing ul{margin:0;padding-left:20px}.term{font:inherit;color:inherit;background:none;border:0;padding:0;cursor:help;text-align:left}.term-inline,.term-step,.term-strong{text-decoration:underline dotted var(--muted);text-underline-offset:4px}.term-step{font-weight:700;font-size:1.02rem}.term-strong{font-weight:700}.term-chip{font-size:.78rem;line-height:1;padding:6px 9px;border:1px solid #c9c9c9;border-radius:999px;color:var(--navy-2);background:var(--panel-2);white-space:nowrap}.term-chip:hover,.term-chip[aria-expanded=true]{color:var(--red);border-color:var(--red)}.term-inline[aria-expanded=true],.term-step[aria-expanded=true],.term-strong[aria-expanded=true]{text-decoration-color:var(--red)}.balloon{position:absolute;z-index:50;padding:12px 14px;display:grid;gap:6px;background:var(--navy);color:var(--on-dark);border-radius:var(--radius);box-shadow:0 10px 28px #13294b59;font-size:.875rem;line-height:1.45}.balloon-term{font:600 1rem/1.3 var(--font-display);color:#fff}.balloon-explain{margin:0}.balloon-cite{font-size:.8rem;color:var(--on-dark-muted);border-top:1px solid rgba(255,255,255,.18);padding-top:6px}.back{justify-self:start}.demo-banner{margin:0;padding:12px 16px;background:var(--panel);border-left:3px solid var(--red);font-size:.9rem}.summary{display:grid;gap:14px;padding:20px 16px;background:var(--panel-2);border:1px solid var(--rule);border-top:4px solid var(--navy);border-radius:var(--radius);box-shadow:0 2px 10px #0000000d}.eyebrow{margin:0;font:600 .72rem/1 var(--font-body);letter-spacing:.16em;text-transform:uppercase;color:var(--muted)}.headline{margin:0;font:600 clamp(1.7rem,7vw,2.4rem)/1.15 var(--font-display);text-wrap:balance;color:var(--red)}.headline:focus{outline:none}.table-range{margin:0;color:var(--muted)}.facts{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px 16px;margin:0;padding:14px 0;border-top:1px solid var(--rule);border-bottom:1px solid var(--rule)}.fact dt{font-size:.8rem;color:var(--muted)}.fact dt .term{color:var(--muted)}.fact dd{margin:2px 0 0;font:700 1.25rem/1.2 var(--font-body);font-variant-numeric:tabular-nums;color:var(--navy)}.zone{display:grid;grid-template-columns:auto 1fr;gap:16px;align-items:center}.lamps{display:grid;gap:6px;padding:8px;background:var(--navy);border-radius:12px}.lamp{display:flex;align-items:center;gap:8px}.lamp-dot{width:22px;height:22px;border-radius:50%;background:#2c4468;border:1px solid #3b5680}.lamp-label{font:700 .75rem/1 var(--font-body);color:#7d8fab;width:10px}.lamp-on .lamp-label{color:#fff}.lamp-A.lamp-on .lamp-dot{background:var(--zone-a);box-shadow:0 0 12px var(--zone-a)}.lamp-B.lamp-on .lamp-dot{background:#f2c94c;box-shadow:0 0 12px #f2c94c}.lamp-C.lamp-on .lamp-dot{background:#f2994a;box-shadow:0 0 12px #f2994a}.lamp-D.lamp-on .lamp-dot{background:#eb4c42;box-shadow:0 0 12px #eb4c42}.zone-text{min-width:0}.zone-text p{margin:4px 0 0}.zone-name{font-size:1.15rem}.zone-A .zone-name .term{color:var(--zone-a)}.zone-B .zone-name .term{color:var(--zone-b)}.zone-C .zone-name .term{color:var(--zone-c)}.zone-D .zone-name .term{color:var(--zone-d)}.demo-after{margin:0;padding:10px 12px;background:var(--panel);border-radius:var(--radius);font-size:.9rem}.edition-line{margin:0;font-size:.8rem;color:var(--muted)}.messages{display:grid;gap:8px}.msg{display:grid;gap:2px;padding:12px 14px;border-radius:var(--radius);background:var(--panel);border:1px solid var(--rule)}.msg p{margin:0}.msg-warning{border-left:3px solid var(--zone-b);background:#fffaeb}.msg-note{border-left:3px solid var(--navy-2)}.msg-kind{font:700 .7rem/1.2 var(--font-body);letter-spacing:.12em;text-transform:uppercase;color:var(--muted)}.msg-warning .msg-kind{color:#8a6800}.steps-wrap{display:grid;gap:8px}.steps{list-style:none;counter-reset:step;margin:8px 0 0;padding:0;display:grid;gap:0}.step{counter-increment:step;position:relative;padding:14px 0 16px 40px;border-top:1px solid var(--rule);display:grid;gap:6px}.step:before{content:counter(step);position:absolute;left:0;top:14px;width:26px;height:26px;border-radius:50%;display:grid;place-items:center;font:700 .8rem/1 var(--font-body);background:var(--navy);color:#fff}.step-off:before{background:var(--lamp-off);color:var(--muted)}.step-off .step-text,.step-off .term-step{color:var(--muted)}.step-head{display:flex;flex-wrap:wrap;align-items:baseline;justify-content:space-between;gap:6px 12px}.step-num{display:inline-flex;gap:10px;align-items:baseline;font-variant-numeric:tabular-nums;white-space:nowrap}.delta{font-weight:700;font-size:.9rem;color:var(--muted)}.delta-up{color:var(--red)}.delta-down{color:var(--zone-a)}.level{font-size:.85rem;color:var(--muted)}.step-text{margin:0;max-width:65ch}.step-detail{margin:0;font-size:.82rem;color:var(--muted);border-left:2px solid var(--rule);padding-left:10px}.chips{display:flex;flex-wrap:wrap;gap:6px}.card{display:grid;gap:10px;padding:18px 16px;background:var(--panel);border:1px solid var(--rule);border-radius:var(--radius)}.card p{margin:0}.links{margin:0;padding-left:20px;display:grid;gap:6px}.cta{background:var(--panel-2);border:1px solid var(--red)}.cta-row{display:flex;flex-wrap:wrap;align-items:center;gap:12px 20px}.phone{font-weight:600;font-variant-numeric:tabular-nums}.error{border-color:var(--red)}.site-footer{background:var(--footer);color:var(--on-dark-muted)}.footer-inner{padding-block:28px 72px;display:grid;gap:10px;font-size:.85rem}.footer-inner p{margin:0}.disclaimer{color:var(--on-dark);font-weight:600}.btn-donate{justify-self:start}.strip{position:fixed;left:0;right:0;bottom:0;z-index:40;background:#13294bf5;color:var(--on-dark);font-size:.78rem;padding-block:8px calc(8px + env(safe-area-inset-bottom,0px))}@media (min-width: 560px){.summary,.card,.q,.demo{padding-left:24px;padding-right:24px}.facts{grid-template-columns:repeat(4,minmax(0,1fr))}}@media (prefers-reduced-motion: no-preference){.lamp-on .lamp-dot{transition:box-shadow .3s ease}}.masthead{background:linear-gradient(180deg,#2b4c7e 0%,var(--navy) 55%,var(--navy-2) 100%)}.banner{display:block;max-width:1100px;margin:0 auto;padding-top:env(safe-area-inset-top,0px);line-height:0}.banner-img{display:block;width:100%;height:auto;aspect-ratio:1397 / 346;object-fit:cover}.masthead-inner{padding-block:18px 24px}.brand{letter-spacing:.12em}.scope-note a,.footer-scope a{font-weight:600;white-space:nowrap}.footer-scope a{color:#fff}.emphasis{margin:0;padding:10px 12px;border-left:3px solid var(--red);background:#fff4f3;font-size:.95rem;line-height:1.5}.ws-wrap{display:grid;gap:8px}.ws-toggle{justify-self:start;font-weight:600}.ws-toggle[aria-expanded=true]:after{content:" (hide)";font-weight:400}.worksheet{display:grid;gap:12px;padding:14px;background:var(--panel-2);border:1px solid var(--navy-2);border-radius:var(--radius)}.ws-title{margin:0;font:600 1.15rem/1.2 var(--font-display);color:var(--navy)}.ws-rows{display:grid;gap:12px}.ws-row{display:grid;gap:8px;padding:12px;background:var(--panel);border:1px solid var(--rule);border-radius:var(--radius)}.ws-row-head{display:flex;align-items:center;gap:10px}.ws-year-label,.ws-sub-label{font-size:.85rem;font-weight:600;color:var(--muted)}.ws-year{width:7.5em;min-height:40px;padding:6px 10px;border:1px solid #c9c9c9;border-radius:var(--radius);font:400 1rem/1.3 var(--font-body);font-variant-numeric:tabular-nums}.ws-row-head .btn-remove{margin-left:auto;min-height:40px}.ws-rate{font-style:italic}.ws-payer-line{display:grid;gap:6px}.ws-payer{max-width:320px}.ws-field{display:grid;gap:4px}.ws-field label{font-size:.9rem}.ws-field .money-input{font-size:1.05rem}.ws-line{min-height:1.4em;font-variant-numeric:tabular-nums;color:var(--navy)}.ws-total{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:4px 12px;padding:10px 12px;background:#eef2f7;border-radius:var(--radius);font-weight:600}.ws-total-amt{font:700 1.25rem/1.2 var(--font-body);font-variant-numeric:tabular-nums;color:var(--navy)}.ws-total-amt:empty:before{content:""}#ws-use{justify-self:start}#ws-use:disabled{opacity:.45;cursor:not-allowed}.ws-used{color:#1f7a45;font-weight:600;min-height:0}.ws-used:empty{display:none}.ws-cautions{color:var(--muted)}.smaller-loss{background:var(--panel-2);border:1px solid var(--navy-2);border-left:4px solid var(--navy-2)}.sl-list{margin:0;padding:0;list-style:none;display:grid;gap:8px}.sl-item{position:relative;padding:10px 12px 10px 34px;background:var(--panel);border-radius:var(--radius);font-variant-numeric:tabular-nums}.sl-item:before{content:"";position:absolute;left:12px;top:15px;width:12px;height:12px;border-radius:50%;background:var(--muted)}.sl-zone-A:before{background:var(--zone-a)}.sl-zone-B:before{background:var(--zone-b)}.sl-zone-C:before{background:var(--zone-c)}.sl-zone-D:before{background:var(--zone-d)}.sl-work{font-size:.92rem}.sl-cta{justify-self:start}.attorney{display:flex;align-items:center;gap:14px}.attorney-photo{width:72px;height:72px;border-radius:50%;object-fit:cover;flex:none;border:2px solid #ffffff;box-shadow:0 0 0 1px var(--rule)}.attorney-text{display:grid;gap:2px;line-height:1.3}.attorney-name{font:600 1.15rem/1.2 var(--font-display);color:var(--text)}.attorney-title{font-size:.92rem}.attorney-place{font-size:.85rem;color:var(--muted)}.attorney-footer{padding-block:6px}.attorney-footer .attorney-name{color:#fff}.attorney-footer .attorney-title{color:var(--on-dark)}.attorney-footer .attorney-place{color:var(--on-dark-muted)}.attorney-footer .attorney-photo{width:60px;height:60px;border-color:#333;box-shadow:none}.strip .wrap{text-wrap:balance;line-height:1.35}.footer-inner{padding-bottom:84px}.charge-label{display:grid;gap:2px}.charge-name{font-weight:700}.charge-detail{font-weight:400;font-size:.9rem;color:var(--muted);line-height:1.4}.charge:has(input:checked) .charge-detail{color:var(--text)}.entered{display:grid;gap:8px;padding:14px 16px;background:var(--panel);border:1px solid var(--rule);border-left:3px solid var(--navy-2);border-radius:var(--radius)}.entered-demo{border-left-color:var(--red)}.entered-title{margin:0;font:700 .8rem/1.2 var(--font-body);letter-spacing:.1em;text-transform:uppercase;color:var(--navy)}.entered-intro{margin:0;font-size:.9rem}.entered-list{margin:0;display:grid;gap:6px}.entered-row{display:grid;grid-template-columns:minmax(7.5em,34%) 1fr;gap:10px;font-size:.9rem}.entered-row dt{color:var(--muted)}.entered-row dd{margin:0;font-weight:600}.entered-change{justify-self:start;min-height:36px;font-size:.9rem}