/* RentTaxCheck — design system */
:root{
  --ink:#0f1b2d;--ink-2:#334155;--muted:#64748b;--line:#e2e8f0;--line-2:#cbd5e1;
  --bg:#f8fafc;--card:#ffffff;
  --brand:#0b6b57;--brand-ink:#064e3f;--brand-50:#ecf7f3;--brand-100:#d3eee5;
  --accent:#c2410c;--up:#b42318;--down:#067647;
  --warn-bg:#fffbeb;--warn-line:#f5d27a;
  --r:14px;--r-sm:10px;--shadow:0 1px 2px rgba(15,27,45,.04),0 4px 16px rgba(15,27,45,.06);
  --font:ui-sans-serif,-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;font:17px/1.65 var(--font);color:var(--ink);background:var(--bg);text-rendering:optimizeLegibility}
img,svg{max-width:100%}
a{color:var(--brand);text-underline-offset:2px}
a:hover{color:var(--brand-ink)}
.wrap{max-width:1160px;margin:0 auto;padding:0 22px}
.skip{position:absolute;left:-999px}.skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:9}

/* header */
.topbar{background:var(--brand-ink);color:#d7efe7;font-size:13.5px;text-align:center;padding:7px 12px}
.topbar a{color:#fff;font-weight:600}
header.site{background:rgba(255,255,255,.92);backdrop-filter:saturate(1.4) blur(8px);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:20}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;min-height:66px;gap:16px}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font-weight:800;font-size:20px;letter-spacing:-.4px}
.logo b{color:var(--brand)}
.logo svg{width:34px;height:34px;flex:none}
nav.main{display:flex;gap:4px;align-items:center}
nav.main a{padding:8px 12px;border-radius:8px;text-decoration:none;color:var(--ink-2);font-size:15px;font-weight:500}
nav.main a:hover,nav.main a[aria-current]{background:var(--brand-50);color:var(--brand-ink)}
nav.main a.cta{background:var(--brand);color:#fff}
nav.main a.cta:hover{background:var(--brand-ink);color:#fff}
.menu-btn{display:none}
@media(max-width:820px){
  .menu-btn{display:block;background:none;border:1px solid var(--line-2);border-radius:8px;padding:7px 11px;font:inherit;font-size:15px;color:var(--ink)}
  nav.main{display:none;position:absolute;left:0;right:0;top:66px;background:#fff;border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;padding:8px 16px 14px}
  nav.main.open{display:flex}
}

/* type */
h1{font-size:clamp(30px,4.2vw,44px);line-height:1.12;margin:10px 0 12px;letter-spacing:-.9px}
h2{font-size:clamp(22px,2.6vw,27px);line-height:1.25;margin:40px 0 12px;letter-spacing:-.4px;scroll-margin-top:90px}
h3{font-size:19px;margin:26px 0 8px;letter-spacing:-.2px}
p,ul,ol{margin:0 0 16px}
li{margin-bottom:6px}
.lead{font-size:clamp(17px,1.8vw,20px);color:var(--ink-2);max-width:760px}
.eyebrow{display:inline-flex;align-items:center;gap:8px;font-size:13px;font-weight:700;letter-spacing:.2px;color:var(--brand-ink);background:var(--brand-50);border:1px solid var(--brand-100);padding:4px 11px;border-radius:99px}
.eyebrow::before{content:"";width:7px;height:7px;border-radius:50%;background:var(--brand)}
.meta{display:flex;flex-wrap:wrap;gap:6px 16px;color:var(--muted);font-size:14px;margin:4px 0 8px}
.crumbs{font-size:14px;color:var(--muted);margin:22px 0 4px}
.crumbs a{color:var(--muted)}

/* layout */
.page-head{padding:10px 0 6px}
.layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:44px;align-items:start}
.layout>aside{position:sticky;top:90px}
@media(max-width:980px){.layout{grid-template-columns:1fr}.layout>aside{position:static}}
.prose{max-width:760px}
.prose table{margin:14px 0 22px}

/* components */
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:24px;box-shadow:var(--shadow)}
.keyfacts{background:#fff;border:1px solid var(--brand-100);border-left:5px solid var(--brand);border-radius:var(--r-sm);padding:18px 22px;margin:18px 0 6px}
.keyfacts h2{font-size:15px;text-transform:uppercase;letter-spacing:.8px;color:var(--brand-ink);margin:0 0 8px}
.keyfacts ul{margin:0;padding-left:20px}
.keyfacts li{margin:4px 0}
.note{background:var(--warn-bg);border:1px solid var(--warn-line);border-radius:var(--r-sm);padding:14px 16px;font-size:15px;margin:22px 0}
.toc{background:#fff;border:1px solid var(--line);border-radius:var(--r-sm);padding:16px 18px;font-size:15px}
.toc b{display:block;font-size:13px;text-transform:uppercase;letter-spacing:.8px;color:var(--muted);margin-bottom:6px}
.toc ol{margin:0;padding-left:18px}
.toc a{color:var(--ink-2);text-decoration:none}.toc a:hover{color:var(--brand)}
.side-box{background:#fff;border:1px solid var(--line);border-radius:var(--r-sm);padding:16px 18px;margin-top:16px;font-size:15px}
.side-box b{display:block;margin-bottom:6px}
.side-box ul{margin:0;padding-left:18px}

/* calculator */
.calc{display:grid;grid-template-columns:1.05fr 1fr;gap:26px;margin:22px 0}
@media(max-width:820px){.calc{grid-template-columns:1fr}}
.calc .card{box-shadow:none}
label{display:block;font-weight:650;font-size:15px;margin:14px 0 5px}
label:first-child{margin-top:0}
.hint{display:block;font-weight:400;color:var(--muted);font-size:13px;margin-top:1px}
.field{position:relative}
.field .pre{position:absolute;left:13px;top:50%;transform:translateY(-50%);color:var(--muted);pointer-events:none}
.field .post{position:absolute;right:13px;top:50%;transform:translateY(-50%);color:var(--muted);pointer-events:none}
input[type=number],input[type=date],select{width:100%;font:inherit;padding:11px 13px 11px 30px;border:1px solid var(--line-2);border-radius:10px;background:#fff;color:var(--ink)}
input.nopre,select,input[type=date]{padding-left:13px}
input:focus,select:focus{outline:3px solid var(--brand-100);border-color:var(--brand)}
.check{display:flex;gap:9px;align-items:center;font-weight:500;margin-top:14px}
.results{background:linear-gradient(160deg,var(--brand-50),#fff 70%);border:1px solid var(--brand-100);border-radius:var(--r);padding:22px;position:sticky;top:90px;align-self:start}
.results .label{font-size:14px;color:var(--ink-2);font-weight:600}
.big{font-size:40px;font-weight:800;letter-spacing:-1px;line-height:1.1;margin:4px 0 2px;font-variant-numeric:tabular-nums}
.big.up{color:var(--up)}.big.down{color:var(--down)}
.verdict{font-size:26px;font-weight:800;letter-spacing:-.4px;margin:6px 0}
.kpis{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-top:16px}
.kpi{background:#fff;border:1px solid var(--line);border-radius:10px;padding:11px 13px}
.kpi small{display:block;color:var(--muted);font-size:12.5px;line-height:1.3}
.kpi b{display:block;font-size:20px;font-variant-numeric:tabular-nums;margin-top:3px}

/* tables */
.tbl{overflow-x:auto;-webkit-overflow-scrolling:touch}
table{width:100%;border-collapse:collapse;font-size:15px;background:#fff;border:1px solid var(--line);border-radius:10px;overflow:hidden}
th,td{text-align:left;padding:10px 12px;border-bottom:1px solid var(--line);vertical-align:top}
th{background:#f1f5f9;font-size:13.5px;color:var(--ink-2);font-weight:700}
tr:last-child td{border-bottom:0}
td.n,th.n{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}

/* home */
.hero{padding:44px 0 18px;display:grid;grid-template-columns:1.25fr .9fr;gap:40px;align-items:center}
@media(max-width:900px){.hero{grid-template-columns:1fr}}
.hero-card{background:#fff;border:1px solid var(--line);border-radius:18px;padding:22px;box-shadow:var(--shadow)}
.hero-card .row{display:flex;justify-content:space-between;padding:9px 0;border-bottom:1px dashed var(--line);font-size:15px}
.hero-card .row:last-child{border:0}
.hero-card .row b{font-variant-numeric:tabular-nums}
.btns{display:flex;gap:10px;flex-wrap:wrap;margin-top:18px}
.btn{display:inline-block;padding:12px 18px;border-radius:10px;font-weight:700;text-decoration:none;font-size:16px}
.btn.primary{background:var(--brand);color:#fff}.btn.primary:hover{background:var(--brand-ink);color:#fff}
.btn.ghost{background:#fff;border:1px solid var(--line-2);color:var(--ink)}
.trust{display:flex;flex-wrap:wrap;gap:10px 26px;color:var(--ink-2);font-size:14.5px;margin:18px 0 6px;padding:14px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.trust span::before{content:"✓ ";color:var(--brand);font-weight:800}
.grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:16px}
.tile{display:flex;flex-direction:column;gap:6px;text-decoration:none;color:inherit;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:20px;transition:border-color .15s,box-shadow .15s,transform .15s}
.tile:hover{border-color:var(--brand);box-shadow:var(--shadow);transform:translateY(-2px)}
.tile .ico{width:38px;height:38px;border-radius:10px;background:var(--brand-50);color:var(--brand);display:grid;place-items:center;font-weight:800}
.tile h3{margin:6px 0 0;font-size:18px;color:var(--ink)}
.tile p{margin:0;color:var(--muted);font-size:15px}
.tile .go{margin-top:auto;padding-top:8px;color:var(--brand);font-weight:700;font-size:14.5px}
.section{margin:46px 0}
.section-head{display:flex;justify-content:space-between;align-items:end;gap:12px;margin-bottom:14px}
.section-head h2{margin:0}

/* faq */
details{background:#fff;border:1px solid var(--line);border-radius:10px;padding:13px 16px;margin:10px 0}
summary{font-weight:650;cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:12px}
summary::after{content:"+";color:var(--brand);font-weight:800}
details[open] summary::after{content:"–"}
details p{margin:10px 0 0;color:var(--ink-2)}
.sources{font-size:14.5px;color:var(--ink-2)}
.sources li{margin:4px 0}

/* ads: hidden until ads-config.js switches them on */
.ad{display:none}
.ads-on .ad.filled{display:block;margin:28px 0;text-align:center;min-height:280px}
.ads-on aside .ad.filled{min-height:600px;margin:16px 0}
.ad .ad-label{display:block;font-size:11px;letter-spacing:1px;text-transform:uppercase;color:var(--muted);margin-bottom:4px}

/* footer */
footer.site{margin-top:70px;background:var(--ink);color:#b6c2d1;padding:44px 0 28px;font-size:14.5px}
footer.site a{color:#e2e8f0;text-decoration:none}footer.site a:hover{text-decoration:underline}
.fgrid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr;gap:28px}
@media(max-width:820px){.fgrid{grid-template-columns:1fr 1fr}}
.fgrid h4{color:#fff;font-size:14px;margin:0 0 10px;letter-spacing:.3px}
.fgrid ul{list-style:none;padding:0;margin:0}.fgrid li{margin:6px 0}
.fbottom{border-top:1px solid #23324a;margin-top:28px;padding-top:18px;font-size:13.5px;color:#8a99ad}
@media print{header.site,footer.site,.topbar,aside,.ad{display:none!important}}
body.bare{background:#fff}body.bare main{padding:6px 0}
.cite{background:#f1f5f9;border:1px dashed var(--line-2);border-radius:10px;padding:14px 16px;font-size:14px}
.cite code,.cite textarea{display:block;width:100%;font:13px/1.5 ui-monospace,Menlo,Consolas,monospace;background:#fff;border:1px solid var(--line);border-radius:8px;padding:10px;margin-top:8px;resize:vertical}
.heat td.n{font-weight:600}.h0{background:#f8fafc}.h1{background:#fff4e6}.h2{background:#ffe3c2}.h3{background:#ffcb94}.h4{background:#fdae6b}
.stat{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:12px;margin:18px 0}
.stat div{background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px}.stat b{display:block;font-size:26px;letter-spacing:-.5px}.stat small{color:var(--muted)}
.post-date{color:var(--muted);font-size:14px}
