:root{--ink:#10202f;--mut:#566573;--bg:#f5f7f6;--card:#fff;--line:#d3dcd8;--ac:#0b6e4f;--tint:#e5f1ec;--owe:#a33a00;color-scheme:light dark}
@media(prefers-color-scheme:dark){:root{--ink:#e7eeee;--mut:#9db0b4;--bg:#0d1417;--card:#141e22;--line:#27373c;--ac:#4cc79b;--tint:#12302a;--owe:#ff9a62}}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:12px}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.65 system-ui,-apple-system,"Segoe UI",Roboto,sans-serif}
.w{max-width:760px;margin:0 auto;padding:0 18px}
header{display:flex;justify-content:space-between;align-items:center;padding:14px 0}
.logo{font:700 1.15rem Georgia,"Iowan Old Style",serif;color:var(--ink);text-decoration:none}
a{color:var(--ac)}
h1,h2,h3{font-family:Georgia,"Iowan Old Style",serif;line-height:1.2}
h1{font-size:clamp(1.9rem,5vw,2.6rem);margin:.3em 0 .2em}
h2{font-size:1.5rem;margin:2.2em 0 .5em}
h3{font-size:1.15rem;margin:1.4em 0 .3em}
.by,.note,.res small{color:var(--mut);font-size:.85rem}
.calc{background:var(--card);border:1px solid var(--line);border-top:4px solid var(--ac);border-radius:6px;padding:20px;margin-top:16px}
form{display:grid;grid-template-columns:1fr 1fr;gap:14px}
label{display:grid;gap:4px;font-size:.9rem;font-weight:600}
input,select{font:inherit;padding:10px;border:1px solid var(--line);border-radius:4px;background:var(--bg);color:var(--ink);width:100%}
button{grid-column:1/-1;font:inherit;font-weight:700;padding:12px;border:0;border-radius:4px;background:var(--ac);color:var(--bg);cursor:pointer}
:focus-visible{outline:3px solid var(--ac);outline-offset:2px}
.res{margin-top:18px;padding:16px;background:var(--tint);border-radius:4px}
.res b{display:block;font:700 clamp(2.4rem,9vw,3.4rem)/1.1 Georgia,serif;color:var(--ac)}
.res.owe b{color:var(--owe)}
.toc{margin:1.6em 0;padding:12px 16px;border-left:3px solid var(--ac);background:var(--card)}
.toc ul{margin:0;padding-left:18px;columns:2}
table{width:100%;border-collapse:collapse;font-size:.95rem;display:block;overflow-x:auto}
th,td{padding:8px 10px;border-bottom:1px solid var(--line);text-align:left;white-space:nowrap}
.ad{margin:24px 0}
footer{margin:48px 0 24px;padding-top:16px;border-top:1px solid var(--line);font-size:.85rem;color:var(--mut)}
footer a{margin-right:12px}
@media(max-width:560px){form{grid-template-columns:1fr}.toc ul{columns:1}}
.trust{min-height:72px;margin-bottom:16px}
.seals{list-style:none;display:flex;flex-wrap:wrap;gap:8px 18px;padding:0;margin:0}
.seals li{display:flex;align-items:center;gap:6px;font-size:.85rem}
.seals li::before{content:"✓";color:var(--ac);font-weight:700}
.seals li.img::before{content:none}
.seals img{display:block;height:40px;width:auto}