:root{
  --red:#E63946; --red-deep:#b3202d; --navy:#1A1A2E;
  --ink:#1A1A2E; --ink2:#44445a; --muted:#6c6c80; --line:#e3e3ea; --ground:#fbfbfc; --panel:#f2f2f6; --card:#ffffff;
  --c-tax:#E63946; --c-vary:#EDA73A; --c-exempt:#8fa3c2; --c-none:#ffffff; --c-cost:#3f5f93; --c-site:#2f7d6d; --c-office:#b0662f; --c-single:#d5d9e2; --on-single:#1A1A2E;
  --on-tax:#ffffff; --on-vary:#1A1A2E; --on-exempt:#ffffff; --on-none:#1A1A2E;
  --shadow:0 18px 40px -12px rgba(26,26,46,.28); --radius:12px;
  --display:"Montserrat",Arial,Helvetica,sans-serif; --body:"Barlow",Arial,Helvetica,sans-serif; --mono:"IBM Plex Mono",ui-monospace,Menlo,monospace;
  color-scheme:light;
}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]){
  --ink:#f1f1f6; --ink2:#c8c8d6; --muted:#9696aa; --line:#2c2c44; --ground:#10101c; --panel:#191929; --card:#1d1d31;
  --c-exempt:#5a6f93; --c-none:#10101c; --on-none:#f1f1f6; --c-single:#3b4257; --on-single:#f1f1f6; --shadow:0 18px 40px -12px rgba(0,0,0,.7); color-scheme:dark;}}
:root[data-theme="dark"]{
  --ink:#f1f1f6; --ink2:#c8c8d6; --muted:#9696aa; --line:#2c2c44; --ground:#10101c; --panel:#191929; --card:#1d1d31;
  --c-exempt:#5a6f93; --c-none:#10101c; --on-none:#f1f1f6; --c-single:#3b4257; --on-single:#f1f1f6; --shadow:0 18px 40px -12px rgba(0,0,0,.7); color-scheme:dark;}

*{box-sizing:border-box}
html,body{margin:0}
body{background:var(--ground);color:var(--ink);font:16px/1.5 var(--body);-webkit-font-smoothing:antialiased}
a{color:inherit}
button{font:inherit;color:inherit}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}
.skip{position:absolute;left:-999px;top:8px;background:var(--red);color:#fff;padding:8px 12px;border-radius:8px;z-index:50}
.skip:focus{left:8px}
:focus-visible{outline:2px solid var(--red);outline-offset:2px}
.eyebrow{font:700 11px var(--display);letter-spacing:.14em;text-transform:uppercase;color:var(--red);margin:0}
.num{font-family:var(--mono);font-variant-numeric:tabular-nums}

/* ---------- App shell (fits one laptop screen) ---------- */
.app{display:grid;grid-template-columns:minmax(270px,300px) 1fr;height:100vh;height:100dvh;min-height:600px}
.rail{background:var(--navy);color:#fff;padding:22px 22px 18px;display:flex;flex-direction:column;gap:14px;overflow-y:auto;position:relative;isolation:isolate}
.rail::before{content:"";position:absolute;inset:0;z-index:-1;opacity:.5;
  background:radial-gradient(420px 260px at -10% 0%,rgba(230,57,70,.35),transparent 70%),radial-gradient(360px 300px at 120% 100%,rgba(63,95,147,.45),transparent 70%)}
.brand{display:inline-flex;background:#fff;border-radius:10px;padding:8px 12px;align-self:flex-start}
.brand img{height:30px;width:auto;display:block}
.rail h1{font:800 clamp(24px,2.3vw,30px)/1.06 var(--display);margin:4px 0 0;letter-spacing:-.015em;text-wrap:balance}
.rail h1 em{font-style:normal;color:var(--red)}
.lede{margin:0;color:#c6c6d6;font-size:14.5px;line-height:1.45}
.questions{display:flex;flex-direction:column;gap:6px}
.questions button{display:flex;align-items:center;justify-content:space-between;gap:10px;text-align:left;cursor:pointer;
  background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.12);border-radius:10px;padding:9px 12px;font:600 14px var(--body);color:#fff;
  transition:background .2s,border-color .2s,transform .2s}
.questions button:hover{background:rgba(255,255,255,.12);transform:translateX(3px)}
.questions button[aria-checked="true"]{background:var(--red);border-color:var(--red);box-shadow:0 8px 20px -8px rgba(230,57,70,.8)}
.qcount{font:600 11px var(--mono);background:rgba(0,0,0,.25);border-radius:999px;padding:2px 7px;white-space:nowrap}
.rail-foot{margin-top:auto;display:flex;flex-direction:column;gap:10px}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;font:700 14px var(--display);background:#fff;color:var(--navy);text-decoration:none;
  border:0;border-radius:999px;padding:12px 18px;cursor:pointer;transition:transform .2s,box-shadow .2s}
.btn svg{width:18px;height:18px}
.btn:hover{transform:translateY(-2px);box-shadow:0 10px 24px -8px rgba(0,0,0,.6)}
.btn.red{background:var(--red);color:#fff}
.btn.line{background:transparent;color:var(--ink);border:1.5px solid var(--line)}
.fine{margin:0;font-size:12px;color:#a9a9bd;line-height:1.4}

.stage{display:flex;flex-direction:column;min-width:0;min-height:0;padding:18px 26px 12px;gap:10px}
.stage-head{display:flex;align-items:flex-end;justify-content:space-between;gap:18px;flex-wrap:wrap}
.answer{min-width:0;flex:1 1 380px}
.headline{font:700 clamp(17px,1.6vw,21px)/1.3 var(--display);margin:4px 0 0;max-width:62ch;text-wrap:balance;min-height:2.6em}
.tools{display:flex;gap:10px;align-items:center}
.search{position:relative;display:block}
.search input{font:500 15px var(--body);width:230px;max-width:100%;padding:10px 38px 10px 16px;border-radius:999px;border:1.5px solid var(--line);background:var(--card);color:var(--ink)}
.search-msg{position:absolute;right:0;top:100%;margin-top:4px;font-size:12.5px;color:var(--red);white-space:nowrap}
.search kbd{position:absolute;right:12px;top:50%;transform:translateY(-50%);font:600 11px var(--mono);color:var(--muted);border:1px solid var(--line);border-radius:5px;padding:1px 6px}
.stage-head,.hint{flex:none}
.legend{flex:none;display:flex;flex-wrap:wrap;gap:6px 16px;font-size:13.5px;color:var(--ink2);align-items:center;min-height:22px}
.legend span{display:inline-flex;align-items:center;gap:6px}
.legend i{width:14px;height:14px;border-radius:4px;border:1px solid var(--line);display:inline-block}
.legend .ramp{width:160px;height:10px;border-radius:5px;background:linear-gradient(90deg,#f6d6d9,#E63946 55%,#6e141d)}

/* ---------- Tile grid ---------- */
.grid-wrap{flex:1;min-height:0;container-type:size;display:flex;align-items:center;justify-content:center}
.grid{--gap:clamp(3px,.55cqw,8px);display:grid;grid-template-columns:repeat(12,1fr);grid-template-rows:repeat(8,1fr);gap:var(--gap);
  width:min(100cqw,calc(100cqh * 1.5));aspect-ratio:12/8;perspective:900px}
.tile{position:relative;border:0;border-radius:clamp(5px,.9cqw,12px);cursor:pointer;padding:clamp(3px,.6cqw,8px);display:flex;flex-direction:column;justify-content:space-between;
  text-align:left;background:var(--c-none);color:var(--on-none);box-shadow:inset 0 0 0 1px var(--line);
  transition:background-color .35s ease,color .35s ease,box-shadow .2s ease,transform .25s cubic-bezier(.2,.8,.2,1),opacity .3s;
  transform-style:preserve-3d;will-change:transform}
.tile b{font:800 clamp(10px,1.45cqw,19px)/1 var(--display);letter-spacing:.01em}
.tile span{font:600 clamp(8px,.95cqw,12.5px)/1 var(--mono);opacity:.9}
.tile .dot{position:absolute;top:clamp(3px,.5cqw,7px);right:clamp(3px,.5cqw,7px);width:clamp(4px,.55cqw,7px);height:clamp(4px,.55cqw,7px);border-radius:50%;background:currentColor;opacity:.55}
.tile:hover,.tile:focus-visible,.tile.on{transform:translateY(-4px) scale(1.06);box-shadow:0 14px 26px -10px rgba(26,26,46,.55),inset 0 0 0 1px rgba(255,255,255,.18);z-index:2}
.tile.on{outline:3px solid var(--ink);outline-offset:2px}
.grid.focus .tile:not(.match){opacity:.28}
.scoreboard{display:none}
.grid .board{grid-column:2/10;grid-row:1/3;display:flex;align-items:stretch;gap:clamp(6px,1cqw,14px);padding:0 clamp(4px,.8cqw,12px)}
.board .stat{flex:1;display:flex;flex-direction:column;justify-content:center;gap:2px;border-left:3px solid var(--sw,var(--line));padding-left:clamp(6px,.8cqw,12px);cursor:pointer;background:none;border-top:0;border-right:0;border-bottom:0;text-align:left;color:var(--ink);min-width:0}
.board .stat:hover strong,.board .stat[aria-pressed="true"] strong{color:var(--red)}
.board strong{font:700 clamp(18px,3.4cqw,46px)/1 var(--mono);letter-spacing:-.03em;transition:color .2s}
.board small{font:600 clamp(9px,.95cqw,13px)/1.2 var(--body);color:var(--muted)}
.hint{margin:0;text-align:center;font-size:13px;color:var(--muted)}

/* ---------- Hover card ---------- */
.tip{position:fixed;z-index:40;pointer-events:none;width:320px;background:var(--card);color:var(--ink);border:1px solid var(--line);border-radius:14px;box-shadow:var(--shadow);
  padding:14px 16px 13px;font-size:14px;line-height:1.42;transform-origin:top left;animation:pop .16s ease-out}
@keyframes pop{from{opacity:0;transform:scale(.96) translateY(4px)}to{opacity:1;transform:none}}
.tip h3{font:800 17px var(--display);margin:0;display:flex;justify-content:space-between;align-items:baseline;gap:10px}
.tip h3 small{font:600 12px var(--mono);color:var(--muted)}
.tip .rates{display:flex;gap:14px;margin:6px 0 8px;font-size:12.5px;color:var(--muted)}
.tip .rates b{display:block;font:600 18px var(--mono);color:var(--ink)}
.tip .focus{display:flex;gap:8px;align-items:center;margin:0 0 8px;font-weight:600}
.tip p{margin:0;color:var(--ink2)}
.tip .more{margin-top:8px;font-size:12px;color:var(--muted)}
.pill{display:inline-block;font:700 10.5px var(--display);letter-spacing:.06em;text-transform:uppercase;padding:3px 8px;border-radius:999px;white-space:nowrap;border:1px solid transparent}
.p-taxable{background:var(--c-tax);color:#fff}.p-exempt{background:var(--c-exempt);color:#fff}.p-varies{background:var(--c-vary);color:#1A1A2E}
.p-none{background:var(--card);color:var(--ink);border-color:var(--line)}.p-cost{background:var(--c-cost);color:#fff}.p-origin{background:var(--c-office);color:#fff}.p-destination{background:var(--c-site);color:#fff}.p-single{background:var(--c-single);color:var(--on-single)}.p-mixed{background:var(--c-vary);color:#1A1A2E}
.p-high{background:#e7f4ec;color:#1f6b3d}.p-medium{background:#fdf1dc;color:#7a4b06}.p-low{background:#fbe3e5;color:#8c1d27}

/* ---------- Drawer ---------- */
.scrim{position:fixed;inset:0;background:rgba(16,16,28,.42);backdrop-filter:blur(2px);z-index:30;animation:fade .2s}
@keyframes fade{from{opacity:0}}
.drawer{position:fixed;top:0;right:0;bottom:0;width:min(560px,100vw);background:var(--ground);z-index:31;box-shadow:-30px 0 60px -30px rgba(0,0,0,.5);
  overflow-y:auto;overscroll-behavior:contain;animation:slide .32s cubic-bezier(.2,.8,.2,1)}
@keyframes slide{from{transform:translateX(40px);opacity:0}}
.drawer-inner{padding:22px 26px 40px;display:flex;flex-direction:column;gap:18px}
.d-top{display:flex;justify-content:space-between;align-items:flex-start;gap:12px}
.d-top h2{font:800 30px/1.05 var(--display);margin:4px 0 0;letter-spacing:-.015em}
.d-close{border:1.5px solid var(--line);background:var(--card);border-radius:999px;width:38px;height:38px;cursor:pointer;font:600 20px/1 var(--body);flex:none}
.d-rates{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--line);border:1px solid var(--line);border-radius:12px;overflow:hidden}
.d-rates div{background:var(--card);padding:10px 12px}
.d-rates b{display:block;font:600 24px var(--mono);letter-spacing:-.02em}
.d-rates small{font-size:12px;color:var(--muted)}
.d-quick{font:600 17px/1.4 var(--display);margin:0;text-wrap:pretty}
.d-alert{background:#fff4e0;color:#5e3a04;border-radius:10px;padding:10px 12px;font-size:14px}
:root[data-theme="dark"] .d-alert{background:#3a2a10;color:#f7dcae}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]) .d-alert{background:#3a2a10;color:#f7dcae}}
.d-tabs{display:flex;gap:4px;border-bottom:1.5px solid var(--line);position:sticky;top:-22px;background:var(--ground);z-index:2;padding-top:6px;overflow-x:auto}
.d-tabs button{border:0;background:none;padding:9px 12px;font:700 13px var(--display);color:var(--muted);cursor:pointer;border-bottom:2.5px solid transparent;margin-bottom:-1.5px;white-space:nowrap}
.d-tabs button[aria-selected="true"]{color:var(--ink);border-color:var(--red)}
.rules{display:flex;flex-direction:column}
.rule{display:grid;grid-template-columns:132px 1fr;gap:12px;padding:12px 0;border-bottom:1px solid var(--line)}
.rule h4{font:700 12px/1.3 var(--display);letter-spacing:.02em;margin:2px 0 0;color:var(--ink2)}
.rule .pill{margin-bottom:5px}
.rule p{margin:0;font-size:14.5px;line-height:1.5;color:var(--ink2)}
.sources{font-size:13px;color:var(--muted)}
.sources ol{padding-left:18px;margin:6px 0 0;display:flex;flex-direction:column;gap:4px;word-break:break-word}
.meta{display:flex;flex-wrap:wrap;gap:8px;align-items:center;font-size:13px;color:var(--muted)}

/* calculator */
.calc{display:flex;flex-direction:column;gap:14px}
.calc .fields{display:grid;grid-template-columns:1fr 1fr;gap:10px}
.calc label{display:flex;flex-direction:column;gap:4px;font:600 12.5px var(--display);color:var(--ink2)}
.calc label small{font:400 12px var(--body);color:var(--muted)}
.calc input{font:600 16px var(--mono);padding:9px 12px;border-radius:10px;border:1.5px solid var(--line);background:var(--card);color:var(--ink);width:100%}
.seg{display:inline-flex;border:1.5px solid var(--line);border-radius:999px;padding:3px;gap:2px;background:var(--card)}
.seg button{border:0;background:none;border-radius:999px;padding:6px 12px;font:700 12px var(--display);color:var(--muted);cursor:pointer}
.seg button[aria-pressed="true"]{background:var(--navy);color:#fff}
.out{background:var(--navy);color:#fff;border-radius:14px;padding:16px 18px;display:grid;grid-template-columns:1fr 1fr;gap:14px}
.out div small{display:block;font-size:12.5px;color:#b9b9cc}
.out div b{font:600 30px var(--mono);letter-spacing:-.02em}
.out ul{grid-column:1/-1;margin:0;padding-left:18px;font-size:13.5px;color:#d8d8e4;display:flex;flex-direction:column;gap:3px}
/* compare */
.cmp-pick{display:flex;gap:10px;align-items:center;flex-wrap:wrap}
.cmp-pick select{font:600 15px var(--body);padding:9px 12px;border-radius:10px;border:1.5px solid var(--line);background:var(--card);color:var(--ink)}
.cmp{width:100%;border-collapse:collapse;font-size:13.5px}
.cmp th,.cmp td{text-align:left;vertical-align:top;padding:9px 8px;border-bottom:1px solid var(--line)}
.cmp th{font:700 12px var(--display);color:var(--ink2);width:28%}
.cmp thead th{font:800 16px var(--display);color:var(--ink)}
/* report */
.report{display:flex;flex-direction:column;gap:8px;background:var(--panel);border-radius:12px;padding:14px}
.report textarea,.report input{font:500 15px var(--body);padding:10px 12px;border-radius:10px;border:1.5px solid var(--line);background:var(--card);color:var(--ink);width:100%}
.report textarea{min-height:84px;resize:vertical}
.report .hp{position:absolute;left:-5000px}
.report .msg{font-size:13.5px;margin:0}

/* ---------- Below the fold ---------- */
.faq{padding:64px 26px;max-width:1180px;margin:0 auto}
.faq-head{max-width:720px;margin-bottom:26px}
.faq-head h2,.changes h2{font:800 clamp(26px,3.2vw,40px)/1.08 var(--display);margin:6px 0 10px;letter-spacing:-.02em;text-wrap:balance}
.faq-head p{color:var(--ink2);margin:0}
.faq-list{display:grid;grid-template-columns:repeat(auto-fill,minmax(330px,1fr));gap:14px}
.faq details{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:0;transition:box-shadow .2s,border-color .2s}
.faq details[open]{box-shadow:var(--shadow);border-color:transparent}
.faq summary{list-style:none;cursor:pointer;padding:16px 18px;font:700 16.5px/1.3 var(--display);display:flex;justify-content:space-between;gap:12px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";font:600 22px/1 var(--body);color:var(--red);transition:transform .2s}
.faq details[open] summary::after{transform:rotate(45deg)}
.faq .a{padding:0 18px 16px;color:var(--ink2);font-size:15px}
.faq .a p{margin:0 0 8px}
.faq .a .states{display:flex;flex-wrap:wrap;gap:5px;margin-top:6px}
.faq .a .states button{font:700 11px var(--display);border:1px solid var(--line);background:var(--panel);border-radius:6px;padding:3px 6px;cursor:pointer;color:var(--ink)}
.changes{max-width:1180px;margin:0 auto;padding:0 26px 60px}
.changes ul{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:10px}
.changes li{background:var(--panel);border-radius:12px;padding:12px 14px;font-size:14.5px;color:var(--ink2)}
.changes li b{display:block;font:800 13px var(--display);color:var(--ink);margin-bottom:2px}
.changes li button{border:0;background:none;padding:0;font:inherit;color:inherit;text-align:left;cursor:pointer}
.site-foot{background:var(--navy);color:#d0d0de;padding:40px 26px;display:grid;grid-template-columns:minmax(240px,340px) 1fr;gap:30px;font-size:14px}
.foot-brand img{height:34px;width:auto;background:#fff;border-radius:8px;padding:6px 10px;box-sizing:content-box}
.foot-brand p,.foot-legal p{margin:10px 0 0;line-height:1.5}
.foot-legal strong{color:#fff}

/* ---------- Responsive ---------- */
@media (max-width:980px){
  .app{grid-template-columns:minmax(0,1fr);height:auto;min-height:0}
  .rail,.stage{min-width:0}
  .answer{min-width:0;flex-basis:100%}
  .rail{padding:18px 16px}
  .rail h1{font-size:26px}
  .questions{flex-direction:row;overflow-x:auto;padding-bottom:4px;scroll-snap-type:x mandatory}
  .questions button{flex:none;scroll-snap-align:start}
  .rail-foot{margin-top:4px}
  .stage{padding:16px}
  .grid-wrap{container-type:inline-size;flex:none}
  .grid{width:100%}
  .grid .board{grid-column:2/10;grid-row:1/3}
  .search input{width:100%}
  .tools{width:100%}.search{flex:1}
  .site-foot{grid-template-columns:1fr}
  .faq{padding:44px 16px}.changes{padding:0 16px 44px}
  .faq-list{grid-template-columns:1fr}
  .drawer{top:auto;height:90dvh;width:100vw;border-radius:18px 18px 0 0;animation:rise .3s cubic-bezier(.2,.8,.2,1)}
  @keyframes rise{from{transform:translateY(40px);opacity:0}}
  .drawer-inner{padding:18px 16px 40px}
  .rule{grid-template-columns:1fr;gap:4px}
  .calc .fields{grid-template-columns:1fr}
}
@media (max-width:560px){
  .tile span,.tile .dot{display:none}
  .tile b{font-size:clamp(8px,2.6cqw,13px)}
  .grid{--gap:2px}
  .board small{font-size:8px;line-height:1.1}
  .board strong{font-size:clamp(14px,5cqw,24px)}
  .kbdhide,.search-msg{position:absolute;right:0;top:100%;margin-top:4px;font-size:12.5px;color:var(--red);white-space:nowrap}
.search kbd{display:none}
}
@media (prefers-reduced-motion:reduce){*,*::before,*::after{animation:none!important;transition:none!important}}
@media print{.rail,.tools,.hint,.drawer,.scrim,.tip{display:none}}