:root{--bg:#fff;--fg:#1a1a1a;--muted:#555b61;--line:#d6d9dc;--accent:#0b5cad;--error:#b00020;--notice-bg:#f3f6fa;--lightningcss-light:initial;--lightningcss-dark: ;color-scheme:light dark}@media (prefers-color-scheme:dark){:root{--lightningcss-light: ;--lightningcss-dark:initial;--bg:#121416;--fg:#ececec;--muted:#a4abb2;--line:#3a3f44;--accent:#7db7f2;--error:#ff8a80;--notice-bg:#1d2329}}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{background:var(--bg);color:var(--fg);margin:0;font:17px/1.6 system-ui,-apple-system,Segoe UI,Roboto,sans-serif}main,.site-header,.site-footer{max-width:72ch;margin:0 auto;padding:0 16px}main{padding-bottom:2rem}a{color:var(--accent)}:focus-visible{outline:3px solid var(--accent);outline-offset:2px}.skip{position:absolute;left:-9999px}.skip:focus{background:var(--bg);padding:4px 8px;top:8px;left:16px}.site-header{border-bottom:1px solid var(--line);flex-wrap:wrap;align-items:center;gap:.5rem 1.5rem;padding-top:1rem;padding-bottom:1rem;display:flex}.brand{color:var(--fg);font-weight:700;text-decoration:none}.site-header ul,.site-footer ul,.breadcrumb ol{flex-wrap:wrap;gap:.25rem 1rem;margin:0;padding:0;list-style:none;display:flex}.site-footer{border-top:1px solid var(--line);color:var(--muted);padding-top:1rem;padding-bottom:2rem;font-size:.9rem}.breadcrumb{margin-top:1rem;font-size:.9rem}.breadcrumb li+li:before{content:"/";color:var(--muted);margin-right:1rem}.reviewed{color:var(--muted);margin-top:2rem;font-size:.9rem}h1{line-height:1.2}.table-wrap{overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:.95rem}th,td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;padding:.4rem .5rem}td.num,th.num{text-align:right;font-variant-numeric:tabular-nums}code{font-size:.95em}.calculator{border:1px solid var(--line);border-radius:8px;margin:1.5rem 0;padding:1rem}.calculator fieldset{border:0;min-width:0;margin:0 0 1.25rem;padding:0}.calculator legend{margin-bottom:.5rem;font-size:1.1rem;font-weight:700}.field{margin-bottom:.9rem}.field>label,.field-label{font-weight:600;display:block}.help{color:var(--muted);font-size:.9rem;display:block}.choice{align-items:flex-start;gap:.5rem;margin:.25rem 0;display:flex}input[type=text],input[type=date],select{font:inherit;color:var(--fg);background:var(--bg);border:1px solid var(--muted);border-radius:4px;max-width:100%;padding:.35rem .5rem}input[aria-invalid=true],select[aria-invalid=true]{border-color:var(--error);border-width:2px}.error{color:var(--error);font-size:.9rem;display:block}.error-summary{border:2px solid var(--error);border-radius:6px;margin-bottom:1rem;padding:.75rem 1rem}.row{border:0;flex-wrap:wrap;align-items:flex-end;gap:.5rem;min-width:0;margin:0 0 .5rem;padding:0;display:flex}.row .field{margin-bottom:0}.calculator .row-legend{width:100%;margin-bottom:.25rem;font-size:.95rem;font-weight:600}button:disabled{opacity:.5;cursor:not-allowed}button{font:inherit;border:1px solid var(--accent);background:var(--bg);color:var(--accent);cursor:pointer;border-radius:4px;padding:.45rem .9rem}button.primary{background:var(--accent);color:var(--bg)}.actions{flex-wrap:wrap;gap:.5rem;display:flex}.result{margin-top:1.5rem}.big{margin:0;font-size:1.8rem;font-weight:700}.notice{background:var(--notice-bg);border-left:4px solid var(--accent);padding:.5rem .75rem}.negative{color:var(--error);font-weight:700}.figures{grid-template-columns:repeat(auto-fit,minmax(12rem,1fr));gap:.75rem 1.5rem;margin:0 0 1rem;display:grid}.figures dd{flex-direction:column;margin:0;display:flex}.figures .big{font-size:1.4rem}.file-button{border:1px solid var(--accent);color:var(--accent);cursor:pointer;border-radius:4px;align-items:center;gap:.5rem;padding:.45rem .9rem;display:inline-flex}.file-button input{max-width:12rem;font-size:.85rem}.print-only{display:none}.sign-line{border-bottom:1px solid var(--muted);min-height:2rem;margin-bottom:.75rem}.sign-grid{grid-template-columns:repeat(auto-fit,minmax(10rem,1fr));gap:0 1.5rem;display:grid}@media print{@page{size:letter;margin:.6in}.site-header,.site-footer,.breadcrumb,.reviewed,.no-print,.skip{display:none!important}.print-request>h1{display:none}.print-only{display:block}body{color:#000;background:#fff;font-size:12pt}.calculator.print-sheet{border:0;margin:0;padding:0}.print-sheet input[type=text],.print-sheet input[type=date]{color:#000;background:0 0;border:0;border-bottom:1px solid #000;border-radius:0;width:100%}.print-sheet .help,.print-sheet .sign-line{color:#000;border-color:#000}.print-sheet input[data-empty=true]{color:#0000}.print-sheet .sign-grid{grid-template-columns:1fr}.print-sheet input[type=checkbox]{opacity:1}}
