:root {
  color-scheme: light;
  font-family: "Segoe UI", "Noto Sans", system-ui, -apple-system, sans-serif;
  --layout-max-width: 1080px;
  --flow-taxes: #ff4d6a;
  --flow-contributions: #00bfa6;
  --flow-net: #0f6dff;
  --flow-expenses: #f5a524;
  --surface-base: #eef2fb;
  --surface-raised: #ffffff;
  --surface-accent: #f2f6ff;
  --border-subtle: #c9d6f2;
  --text-body: #0a1c33;
  --text-subtle: #243a63;
  --text-muted: #566789;
  --flow-net-strong-text: color-mix(in srgb, var(--flow-net) 70%, var(--text-body));
  --flow-taxes-strong-text: color-mix(in srgb, var(--flow-taxes) 72%, var(--text-body));
  --flow-contributions-strong-text: color-mix(
    in srgb,
    var(--flow-contributions) 68%,
    var(--text-body)
  );
  --flow-expenses-strong-text: color-mix(in srgb, var(--flow-expenses) 70%, var(--text-body));
  --card-border: rgba(12, 64, 150, 0.1);
  --card-shadow: 0 1.25rem 2.75rem rgba(7, 20, 43, 0.14);
  --gradient-top: #f7f9ff;
  --gradient-mid: #e6ecfb;
  --gradient-bottom: #eef2fb;
  --hero-text: #061229;
  --hero-eyebrow-bg: rgba(14, 109, 255, 0.16);
  --hero-eyebrow-text: #0b4aa1;
  --hero-tagline: #1146a5;
  --highlight-bg: linear-gradient(135deg, rgba(14, 109, 255, 0.1), rgba(14, 109, 255, 0));
  --highlight-border: rgba(14, 109, 255, 0.16);
  --disclaimer-text: #c21f3a;
  --disclaimer-bg: rgba(255, 240, 246, 0.92);
  --disclaimer-border: #f6c2cf;
  --alert-info-border: #0b4aa1;
  --alert-info-bg: rgba(17, 70, 165, 0.1);
  --alert-info-text: #0b2d6b;
  --alert-warning-border: #f7931a;
  --alert-warning-bg: rgba(247, 147, 26, 0.14);
  --alert-warning-text: #8d4700;
  --alert-danger-border: #c21f3a;
  --alert-danger-bg: rgba(194, 31, 58, 0.14);
  --alert-danger-text: #7f0d23;
  --link-accent: #0b4aa1;
  --field-border: #c5d3f0;
  --field-focus: #0f6dff;
  --danger-color: #c21f3a;
  --danger-rgb: 194, 31, 58;
  --success-color: #0f7f5b;
  --button-primary-bg: linear-gradient(135deg, #0f6dff, #1146a5);
  --button-primary-text: #ffffff;
  --button-primary-hover: linear-gradient(135deg, #0c5ee0, #0d3b8c);
  --button-secondary-bg: rgba(11, 74, 161, 0.1);
  --button-secondary-hover: rgba(11, 74, 161, 0.18);
  --button-secondary-text: #0b4aa1;
  --button-ghost-text: #0b4aa1;
  --button-ghost-border: rgba(11, 74, 161, 0.24);
  --button-focus-outline: rgba(15, 109, 255, 0.45);
  --summary-primary-bg: linear-gradient(135deg, rgba(15, 109, 255, 0.18), rgba(14, 109, 255, 0.04));
  --summary-accent-bg: linear-gradient(135deg, rgba(255, 77, 106, 0.18), rgba(255, 77, 106, 0.05));
  --summary-muted-bg: rgba(8, 23, 48, 0.06);
  --summary-base-bg: linear-gradient(135deg, rgba(255, 255, 255, 0.96), rgba(231, 238, 252, 0.76));
  --summary-border: rgba(15, 109, 255, 0.15);
  --summary-income-bg: linear-gradient(135deg, rgba(17, 70, 165, 0.14), rgba(15, 109, 255, 0.04));
  --summary-income-border: rgba(17, 70, 165, 0.24);
  --summary-income-text: #0c2f66;
  --summary-deductions-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-contributions) 24%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-contributions) 8%, var(--surface-base))
  );
  --summary-deductions-border: color-mix(
    in srgb,
    var(--flow-contributions) 32%,
    var(--surface-base)
  );
  --summary-deductions-text: var(--flow-contributions-strong-text);
  --summary-tax-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-taxes) 26%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-taxes) 10%, var(--surface-base))
  );
  --summary-tax-border: color-mix(in srgb, var(--flow-taxes) 34%, var(--surface-base));
  --summary-tax-text: var(--flow-taxes-strong-text);
  --summary-withholding-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-expenses) 24%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-expenses) 10%, var(--surface-base))
  );
  --summary-withholding-border: color-mix(in srgb, var(--flow-expenses) 32%, var(--surface-base));
  --summary-withholding-text: var(--flow-expenses-strong-text);
  --summary-net-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-net) 24%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-net) 8%, var(--surface-base))
  );
  --summary-net-border: color-mix(in srgb, var(--flow-net) 32%, var(--surface-base));
  --summary-balance-due-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-taxes) 32%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-taxes) 14%, var(--surface-base))
  );
  --summary-balance-due-border: color-mix(in srgb, var(--flow-taxes) 38%, var(--surface-base));
  --summary-balance-refund-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-net) 30%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-net) 12%, var(--surface-base))
  );
  --summary-balance-refund-border: color-mix(in srgb, var(--flow-net) 36%, var(--surface-base));
  --summary-balance-refund-text: var(--flow-net-strong-text);
  --summary-label: #1f3356;
  --detail-card-bg: rgba(255, 255, 255, 0.96);
  --detail-card-border: rgba(15, 109, 255, 0.14);
  --breakdown-card-bg: rgba(255, 255, 255, 0.96);
  --breakdown-card-border: rgba(15, 109, 255, 0.18);
  --breakdown-label: var(--text-muted);
  --breakdown-pill-bg: rgba(15, 109, 255, 0.12);
  --breakdown-pill-text: #0b4aa1;
  --visualisation-border: rgba(15, 109, 255, 0.2);
  --visualisation-bg: linear-gradient(135deg, rgba(15, 109, 255, 0.08), rgba(0, 191, 166, 0.1));
  --tooltip-bg: #07152d;
  --tooltip-text: #ffffff;
  --sankey-node-outline: rgba(12, 64, 150, 0.35);
  --sankey-link-outline: rgba(255, 255, 255, 0.85);
}

:root[data-theme="dark"] {
  color-scheme: dark;
  --flow-taxes: #ff6b8b;
  --flow-contributions: #1dddc5;
  --flow-net: #4ab8ff;
  --flow-expenses: #f7c46c;
  --surface-base: #050607;
  --surface-raised: #090f16;
  --surface-accent: #0f1c24;
  --border-subtle: #123440;
  --text-body: #eef7fd;
  --text-subtle: #b3c8d4;
  --text-muted: #698291;
  --card-border: rgba(31, 180, 176, 0.35);
  --card-shadow: 0 1.65rem 3.5rem rgba(0, 0, 0, 0.7);
  --gradient-top: #020203;
  --gradient-mid: #05080d;
  --gradient-bottom: #0b1820;
  --hero-text: #f5fbff;
  --hero-eyebrow-bg: rgba(29, 221, 197, 0.3);
  --hero-eyebrow-text: #d6fff9;
  --hero-tagline: #94bcc9;
  --highlight-bg: linear-gradient(135deg, rgba(29, 221, 197, 0.25), rgba(14, 90, 118, 0.2));
  --highlight-border: rgba(29, 221, 197, 0.45);
  --disclaimer-text: #ffe2e8;
  --disclaimer-bg: rgba(92, 20, 36, 0.62);
  --disclaimer-border: rgba(255, 120, 154, 0.5);
  --alert-info-border: rgba(29, 221, 197, 0.35);
  --alert-info-bg: rgba(12, 56, 66, 0.65);
  --alert-info-text: #dffdf8;
  --alert-warning-border: rgba(255, 181, 71, 0.65);
  --alert-warning-bg: rgba(90, 52, 6, 0.62);
  --alert-warning-text: #ffe7c3;
  --alert-danger-border: rgba(255, 120, 154, 0.5);
  --alert-danger-bg: rgba(92, 20, 36, 0.62);
  --alert-danger-text: #ffe5ec;
  --link-accent: #32e0d4;
  --field-border: rgba(50, 224, 212, 0.35);
  --field-focus: #32e0d4;
  --danger-color: #ff6b8b;
  --danger-rgb: 255, 107, 139;
  --success-color: #32e0d4;
  --flow-net-strong-text: color-mix(in srgb, var(--flow-net) 60%, var(--text-body));
  --flow-taxes-strong-text: color-mix(in srgb, var(--flow-taxes) 64%, var(--text-body));
  --flow-contributions-strong-text: color-mix(
    in srgb,
    var(--flow-contributions) 60%,
    var(--text-body)
  );
  --flow-expenses-strong-text: color-mix(in srgb, var(--flow-expenses) 62%, var(--text-body));
  --button-primary-bg: linear-gradient(135deg, #32e0d4, #0e7ba6);
  --button-primary-text: #031317;
  --button-primary-hover: linear-gradient(135deg, #28c3ba, #0c688c);
  --button-secondary-bg: rgba(50, 224, 212, 0.2);
  --button-secondary-hover: rgba(50, 224, 212, 0.34);
  --button-secondary-text: #e6fbfa;
  --button-ghost-text: #5deee4;
  --button-ghost-border: rgba(50, 224, 212, 0.45);
  --button-focus-outline: rgba(50, 224, 212, 0.5);
  --summary-base-bg: linear-gradient(135deg, rgba(7, 20, 30, 0.9), rgba(7, 16, 24, 0.92));
  --summary-border: rgba(50, 224, 212, 0.32);
  --summary-label: #b3c8d4;
  --summary-primary-bg: linear-gradient(135deg, rgba(50, 224, 212, 0.38), rgba(14, 123, 166, 0.26));
  --summary-accent-bg: linear-gradient(135deg, rgba(255, 107, 139, 0.4), rgba(214, 51, 132, 0.24));
  --summary-muted-bg: rgba(9, 28, 39, 0.65);
  --summary-income-bg: linear-gradient(135deg, rgba(21, 120, 198, 0.26), rgba(11, 53, 95, 0.4));
  --summary-income-border: rgba(74, 184, 255, 0.38);
  --summary-income-text: #d7e9ff;
  --summary-deductions-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-contributions) 32%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-contributions) 18%, var(--surface-base))
  );
  --summary-deductions-border: color-mix(
    in srgb,
    var(--flow-contributions) 48%,
    var(--surface-base)
  );
  --summary-deductions-text: var(--flow-contributions-strong-text);
  --summary-tax-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-taxes) 36%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-taxes) 22%, var(--surface-base))
  );
  --summary-tax-border: color-mix(in srgb, var(--flow-taxes) 52%, var(--surface-base));
  --summary-tax-text: var(--flow-taxes-strong-text);
  --summary-withholding-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-expenses) 34%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-expenses) 18%, var(--surface-base))
  );
  --summary-withholding-border: color-mix(in srgb, var(--flow-expenses) 50%, var(--surface-base));
  --summary-withholding-text: var(--flow-expenses-strong-text);
  --summary-net-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-net) 34%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-net) 20%, var(--surface-base))
  );
  --summary-net-border: color-mix(in srgb, var(--flow-net) 50%, var(--surface-base));
  --summary-balance-due-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-taxes) 44%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-taxes) 26%, var(--surface-base))
  );
  --summary-balance-due-border: color-mix(in srgb, var(--flow-taxes) 58%, var(--surface-base));
  --summary-balance-refund-bg: linear-gradient(
    135deg,
    color-mix(in srgb, var(--flow-net) 42%, var(--surface-raised)),
    color-mix(in srgb, var(--flow-net) 24%, var(--surface-base))
  );
  --summary-balance-refund-border: color-mix(in srgb, var(--flow-net) 56%, var(--surface-base));
  --summary-balance-refund-text: var(--flow-net-strong-text);
  --detail-card-bg: rgba(7, 16, 24, 0.92);
  --detail-card-border: rgba(50, 224, 212, 0.28);
  --breakdown-card-bg: rgba(9, 22, 33, 0.88);
  --breakdown-card-border: rgba(50, 224, 212, 0.32);
  --breakdown-label: var(--text-muted);
  --breakdown-pill-bg: rgba(50, 224, 212, 0.3);
  --breakdown-pill-text: #d8fffc;
  --visualisation-border: rgba(50, 224, 212, 0.38);
  --visualisation-bg: linear-gradient(135deg, rgba(14, 123, 166, 0.35), rgba(29, 221, 197, 0.28));
  --tooltip-bg: rgba(2, 12, 17, 0.92);
  --tooltip-text: #ecf8ff;
  --sankey-node-outline: rgba(50, 224, 212, 0.35);
  --sankey-link-outline: rgba(2, 12, 17, 0.85);
}

@media (prefers-reduced-motion: no-preference) {
  :root.theme-transition,
  :root.theme-transition body,
  :root.theme-transition .site-header,
  :root.theme-transition .card,
  :root.theme-transition .summary-item,
  :root.theme-transition .detail-card,
  :root.theme-transition .results-visualisation,
  :root.theme-transition .distribution-card,
  :root.theme-transition .preference-switch__button,
  :root.theme-transition .button {
    transition: background-color 0.28s ease, color 0.28s ease,
      border-color 0.28s ease, box-shadow 0.28s ease, fill 0.28s ease;
  }

  :root.theme-transition .site-header::before,
  :root.theme-transition .sankey-chart {
    transition: opacity 0.28s ease, background-color 0.28s ease, border-color 0.28s ease;
  }
}

body {
  margin: 0;
  padding: 0;
  background: linear-gradient(
      180deg,
      var(--gradient-top) 0%,
      var(--gradient-mid) 40%,
      var(--gradient-bottom) 100%
    );
  color: var(--text-body);
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

.site-header {
  position: relative;
  padding: 3.25rem 1.5rem 4.5rem;
  text-align: center;
  background: linear-gradient(
      140deg,
      rgba(10, 28, 51, 0.85) 0%,
      rgba(14, 109, 255, 0.55) 45%,
      rgba(0, 191, 166, 0.35) 100%
    )
    var(--surface-accent);
  overflow: hidden;
}

.site-header::before {
  content: "";
  position: absolute;
  inset: 0;
  background-image: linear-gradient(
      140deg,
      rgba(10, 28, 51, 0.82) 0%,
      rgba(14, 109, 255, 0.38) 45%,
      rgba(0, 191, 166, 0.3) 100%
    ),
    url("../images/hero-background.jpg");
  background-size: cover;
  background-position: center;
  background-repeat: no-repeat;
  opacity: 0.32;
  mix-blend-mode: multiply;
  pointer-events: none;
}

:root[data-theme="dark"] .site-header::before {
  opacity: 0.5;
  mix-blend-mode: screen;
}

.site-header__inner {
  margin: 0 auto;
  width: clamp(18rem, 96vw, var(--layout-max-width));
  max-width: 100%;
  display: grid;
  gap: 0.75rem;
  color: var(--hero-text);
  position: relative;
  z-index: 1;
}

.site-header__topbar {
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 1.25rem;
}

.site-branding {
  display: flex;
  align-items: center;
  gap: 1rem;
}

.site-branding__link {
  display: inline-flex;
  align-items: center;
  gap: 1rem;
  text-decoration: none;
  color: inherit;
}

.site-branding__link:focus-visible {
  outline: 3px solid var(--button-focus-outline);
  outline-offset: 4px;
  border-radius: 0.75rem;
}

.site-logo {
  width: 160px;
  max-width: 40vw;
  height: auto;
  filter: drop-shadow(0 6px 18px rgba(4, 12, 28, 0.35));
  transition: filter 0.2s ease;
}

:root[data-theme="dark"] .site-logo {
  filter: brightness(0) invert(1) drop-shadow(0 6px 18px rgba(1, 4, 12, 0.65));
}

.site-title-group {
  display: inline-flex;
  align-items: baseline;
  gap: 0.65rem;
}

.site-eyebrow {
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-size: 0.75rem;
  padding: 0.35rem 0.75rem;
  border-radius: 999px;
  background: var(--hero-eyebrow-bg);
  color: var(--hero-eyebrow-text);
  font-weight: 700;
}

.site-header h1 {
  margin: 0;
  font-size: 2.75rem;
  letter-spacing: -0.02em;
}

.site-footer {
  padding: 2rem 1.5rem 3rem;
  text-align: center;
  color: var(--text-muted);
  font-size: 0.9rem;
}

.site-footer a {
  color: inherit;
}

.tagline {
  margin: 0;
  font-size: 1.1rem;
  color: var(--hero-tagline);
}

.preference-bar {
  display: flex;
  gap: 0.75rem;
  align-items: center;
}

.preference-switch {
  display: inline-flex;
  align-items: center;
  gap: 0.35rem;
  background: rgba(255, 255, 255, 0.12);
  border-radius: 999px;
  padding: 0.25rem 0.4rem;
  backdrop-filter: blur(8px);
}

:root[data-theme="dark"] .preference-switch {
  background: rgba(5, 21, 32, 0.65);
}

.preference-switch__button {
  border: none;
  background: transparent;
  color: var(--hero-text);
  font-weight: 600;
  font-size: 0.82rem;
  padding: 0.35rem 0.75rem;
  border-radius: 999px;
  cursor: pointer;
  text-align: center;
  transition: background-color 0.2s ease, color 0.2s ease, transform 0.2s ease;
}

.preference-switch__button:hover,
.preference-switch__button:focus-visible {
  background: rgba(255, 255, 255, 0.28);
  color: var(--hero-text);
  transform: translateY(-1px);
  outline: none;
}

:root[data-theme="dark"] .preference-switch__button:hover,
:root[data-theme="dark"] .preference-switch__button:focus-visible {
  background: rgba(50, 224, 212, 0.25);
  color: #031317;
}

.preference-switch__button.is-active {
  background: rgba(255, 255, 255, 0.9);
  color: #051124;
  box-shadow: 0 0.5rem 1.25rem rgba(7, 20, 43, 0.18);
}

:root[data-theme="dark"] .preference-switch__button.is-active {
  background: rgba(50, 224, 212, 0.85);
  color: #031317;
  box-shadow: 0 0.5rem 1.25rem rgba(1, 4, 12, 0.65);
}

main {
  width: clamp(20rem, 96vw, var(--layout-max-width));
  max-width: 100%;
  margin: -2.5rem auto 2.25rem;
  display: grid;
  grid-template-columns: minmax(0, 1fr);
  gap: 1.5rem;
  padding: 0 clamp(1.25rem, 3vw, 3.5rem) clamp(2.25rem, 3vw, 4rem);
}

.disclaimer {
  margin-top: 2rem;
  font-size: 0.9rem;
  color: var(--disclaimer-text);
  background: var(--disclaimer-bg);
  border-left: 4px solid var(--disclaimer-border);
  padding: 0.75rem 1rem;
  border-radius: 0.5rem;
}

.card {
  background: var(--surface-raised);
  border-radius: 1rem;
  padding: 1.5rem;
  box-shadow: var(--card-shadow);
  border: 1px solid var(--card-border);
  backdrop-filter: blur(2px);
}

.card h2 {
  margin-top: 0;
  margin-bottom: 0.75rem;
}

.overview-steps {
  margin: 0 0 1.5rem 1.25rem;
  padding: 0;
  color: var(--text-subtle);
  font-size: 0.95rem;
}

.overview-steps li {
  margin: 0 0 0.35rem;
}

.intro-highlights {
  display: grid;
  gap: 0.85rem;
  margin: 1.75rem 0 0;
  padding: 0;
  list-style: none;
}

.intro-highlight {
  display: grid;
  gap: 0.25rem;
  padding: 0.9rem 1rem;
  border-radius: 0.75rem;
  background: var(--highlight-bg);
  border: 1px solid var(--highlight-border);
}

.intro-highlight__title {
  font-weight: 600;
  color: var(--text-body);
}

.intro-highlight__copy {
  margin: 0;
  color: var(--text-subtle);
  font-size: 0.95rem;
}

#calculator {
  display: grid;
  gap: 1.5rem;
}

#calculator h2 {
  margin-bottom: 0.25rem;
}

.print-overview {
  display: none;
}

.calculator-layout {
  display: grid;
  gap: 1.75rem;
  grid-template-columns: minmax(0, 1fr);
}

#calculator-form {
  display: grid;
  gap: 1.1rem;
}

.calculator-results {
  display: grid;
  gap: 1.35rem;
  padding: 1.35rem;
  border-radius: 0.85rem;
  border: 1px solid var(--border-subtle);
  background: var(--surface-accent);
  box-shadow: 0 1rem 2.5rem rgba(7, 20, 43, 0.08);
}

.fieldset {
  border: 1px solid var(--border-subtle);
  border-radius: 0.75rem;
  padding: 0.9rem;
}

.fieldset legend {
  padding: 0 0.5rem;
  font-weight: 600;
}

.section-toggle-group {
  margin: 1.5rem 0;
}

.section-toggle-group .section-toggle {
  margin: 0.75rem 0 0;
}

.section-toggle-group .section-toggle:first-of-type {
  margin-top: 0.5rem;
}

.form-subsection {
  margin-top: 1.5rem;
  padding-top: 1.25rem;
  border-top: 1px solid var(--border-subtle);
}

.form-stack {
  display: flex;
  flex-direction: column;
  gap: 1.15rem;
}

.form-stack--tight {
  gap: 0.75rem;
}

.form-details {
  margin: 0;
}

.fieldset-subheading {
  margin: 0 0 0.35rem;
  font-size: 1.05rem;
  font-weight: 600;
  color: var(--text-subtle);
}

.form-grid {
  display: grid;
  gap: 0.9rem;
}

.form-grid.double {
  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
}

.section-toggle {
  margin: 1.5rem 0 0.5rem;
  display: flex;
  align-items: center;
  gap: 0.5rem;
}

.section-toggle label {
  font-weight: 600;
}

.form-control {
  display: flex;
  flex-direction: column;
  gap: 0.35rem;
  min-width: 0;
}

.form-control[hidden] {
  display: none !important;
}

.form-control label {
  font-weight: 600;
}

.form-control--advanced {
  grid-column: 1 / -1;
  margin-top: 0.25rem;
}

.form-control--advanced .help-panel {
  margin: 0;
  border-style: dashed;
}

.form-control--advanced .help-panel summary {
  color: var(--text-muted);
}

.form-control--nested {
  margin-top: 0.75rem;
}

.form-control--remember {
  margin-top: 1rem;
}

.remember-entries {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  cursor: pointer;
  font-weight: 600;
  -webkit-user-select: none;
  user-select: none;
}

.remember-entries input[type="checkbox"] {
  width: auto;
  margin: 0;
}

.remember-entries__label {
  font-weight: 600;
}

.form-intro {
  margin: 0 0 1rem;
  font-size: 0.95rem;
  color: var(--text-subtle);
}

.form-hint {
  margin: 0;
  font-size: 0.85rem;
  color: var(--text-muted);
}

.form-hint--note {
  margin-top: 0.25rem;
  font-style: italic;
}

.help-panel {
  margin: 0 0 1rem;
  padding: 0.75rem 1rem;
  border: 1px solid var(--field-border);
  border-radius: 0.85rem;
  background: var(--surface-accent);
}

.help-panel summary {
  font-weight: 600;
  cursor: pointer;
  list-style: none;
  position: relative;
}

.help-panel summary::-webkit-details-marker {
  display: none;
}

.help-panel summary::after {
  content: "";
  position: absolute;
  right: 0;
  top: 50%;
  transform: translateY(-50%) rotate(0deg);
  width: 0.65rem;
  height: 0.65rem;
  border-right: 2px solid var(--text-muted);
  border-bottom: 2px solid var(--text-muted);
  transform-origin: center;
  transition: transform 0.2s ease;
}

.help-panel[open] summary::after {
  transform: translateY(-20%) rotate(45deg);
}

.help-panel p {
  margin: 0.5rem 0 0;
  font-size: 0.9rem;
  color: var(--text-muted);
}

.label-with-tooltip {
  display: flex;
  align-items: center;
  gap: 0.35rem;
  position: relative;
}

.info-badge {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 1.35rem;
  height: 1.35rem;
  border-radius: 50%;
  border: 1px solid var(--field-border);
  background: var(--surface-raised);
  color: var(--text-muted);
  font-size: 0.85rem;
  cursor: help;
  padding: 0;
}

.info-badge:focus-visible,
.info-badge:hover {
  border-color: var(--field-focus);
  color: var(--field-focus);
}

.info-tooltip {
  opacity: 0;
  visibility: hidden;
  position: absolute;
  top: calc(100% + 0.35rem);
  left: 0;
  max-width: 260px;
  padding: 0.5rem 0.65rem;
  border-radius: 0.5rem;
  background: var(--tooltip-bg);
  color: var(--tooltip-text);
  font-size: 0.75rem;
  line-height: 1.3;
  box-shadow: 0 0.5rem 1.25rem rgba(4, 12, 24, 0.25);
  z-index: 5;
  pointer-events: none;
  transition: opacity 0.2s ease;
}

.label-with-tooltip:hover .info-tooltip,
.label-with-tooltip:focus-within .info-tooltip {
  opacity: 1;
  visibility: visible;
  pointer-events: auto;
}

.visually-hidden {
  position: absolute !important;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

.form-allowances {
  margin-top: 0.35rem;
  font-size: 0.85rem;
  color: var(--text-subtle);
}

.form-allowances .allowance-item {
  margin-bottom: 0.5rem;
}

.form-allowances .allowance-item:last-child {
  margin-bottom: 0;
}

.form-allowances .allowance-item > strong {
  display: block;
}

.form-allowances .allowance-item p {
  margin: 0.25rem 0;
}

.form-allowances ul {
  margin: 0.25rem 0 0 1.25rem;
  padding: 0;
}

.form-allowances li {
  margin-bottom: 0.25rem;
}

.form-allowances li:last-child {
  margin-bottom: 0;
}

.form-error {
  margin: 0;
  font-size: 0.85rem;
  color: var(--danger-color);
  font-weight: 600;
}

.alert-list {
  margin-top: 1rem;
  display: grid;
  gap: 0.75rem;
}

.alert {
  border-radius: 0.5rem;
  padding: 0.75rem 1rem;
  border-left: 0.375rem solid var(--alert-info-border);
  background: var(--alert-info-bg);
  color: var(--alert-info-text);
}

.alert__message {
  margin: 0;
}

.alert--warning {
  border-left-color: var(--alert-warning-border);
  background: var(--alert-warning-bg);
  color: var(--alert-warning-text);
}

.alert--error {
  border-left-color: var(--alert-danger-border);
  background: var(--alert-danger-bg);
  color: var(--alert-danger-text);
}

.alert__actions {
  margin-top: 0.5rem;
}

.alert__actions a {
  color: var(--link-accent);
  font-weight: 600;
  text-decoration: none;
}

.alert__actions a:hover,
.alert__actions a:focus {
  text-decoration: underline;
}

.form-control.has-error label {
  color: var(--danger-color);
}

.form-control.has-error input,
.form-control.has-error select {
  border-color: var(--danger-color);
  box-shadow: 0 0 0 1px rgba(var(--danger-rgb), 0.2);
}

.form-control input:not([type="checkbox"]):not([type="radio"]),
.form-control select {
  padding: 0.5rem 0.75rem;
  border-radius: 0.5rem;
  border: 1px solid var(--field-border);
  font-size: 1rem;
  width: 100%;
  max-width: 100%;
  background-color: var(--surface-raised);
  box-shadow: 0 0.75rem 1.6rem rgba(15, 109, 255, 0.08);
  transition: border-color 0.2s ease, box-shadow 0.2s ease,
    background-color 0.2s ease, transform 0.2s ease;
  color: var(--text-body);
}

.form-control input:not([type="checkbox"]):not([type="radio"]) {
  appearance: none;
}

.form-control input[type="checkbox"] {
  width: auto;
  max-width: none;
  margin: 0;
  box-shadow: none;
  background-color: transparent;
  border-radius: 0.35rem;
  accent-color: var(--primary-color, var(--field-focus));
}

.form-control input[type="checkbox"]:focus {
  outline: 2px solid var(--field-focus);
  outline-offset: 2px;
}

.form-control input[data-numeric-input] {
  text-align: right;
  font-variant-numeric: tabular-nums;
  font-feature-settings: "tnum" 1;
  letter-spacing: 0.01em;
}

.form-control input[data-numeric-input]:focus {
  text-align: right;
}

.form-control input:focus,
.form-control select:focus {
  outline: 2px solid var(--field-focus);
  outline-offset: 2px;
  border-color: var(--field-focus);
  box-shadow: 0 1rem 2rem rgba(15, 109, 255, 0.16);
}

.form-control--toggle {
  display: flex;
  flex-direction: column;
  gap: 0.4rem;
}

.form-control--toggle > input[type="checkbox"] {
  align-self: flex-start;
}

.actions {
  display: flex;
  flex-wrap: wrap;
  gap: 1rem;
}

.button {
  background: var(--button-primary-bg);
  color: var(--button-primary-text);
  border: none;
  border-radius: 0.65rem;
  padding: 0.75rem 1.4rem;
  font-size: 1rem;
  cursor: pointer;
  transition: background 0.2s ease, transform 0.2s ease, box-shadow 0.2s ease;
  box-shadow: 0 0.75rem 1.5rem rgba(15, 109, 255, 0.25);
}

.button.secondary {
  background: var(--button-secondary-bg);
  color: var(--button-secondary-text);
  box-shadow: 0 0.75rem 1.35rem rgba(11, 74, 161, 0.18);
}

.button.ghost {
  background: transparent;
  color: var(--button-ghost-text);
  border: 1px solid var(--button-ghost-border);
  box-shadow: none;
}

.button:hover,
.button:focus {
  background: var(--button-primary-hover);
  transform: translateY(-1px);
}

.button:focus-visible {
  outline: 3px solid var(--button-focus-outline);
  outline-offset: 3px;
}

.button.secondary:hover,
.button.secondary:focus {
  background: var(--button-secondary-hover);
}

.button.ghost:hover,
.button.ghost:focus {
  background: rgba(15, 109, 255, 0.14);
}

#calculator-status[data-status="error"] {
  color: var(--danger-color);
  font-weight: 600;
}

#calculator-status[data-status="warning"] {
  color: var(--alert-warning-text);
  font-weight: 600;
}

#calculation-results {
  display: grid;
  gap: 1.5rem;
  background: var(--visualisation-bg);
  border-radius: 1rem;
  border: 1px solid var(--visualisation-border);
  padding: 1.5rem;
  box-shadow: inset 0 0 0 1px rgba(255, 255, 255, 0.35);
}

#calculation-results[data-stale="true"] {
  border-color: var(--alert-warning-border);
  box-shadow: inset 0 0 0 2px var(--alert-warning-border);
}

.summary-grid {
  display: grid;
  gap: 1rem;
  grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
}

.summary-item {
  background: var(--summary-base-bg);
  border-radius: 0.75rem;
  border: 1px solid var(--summary-border);
  padding: 0.95rem 1rem;
  display: flex;
  flex-direction: column;
  gap: 0.35rem;
  transition: transform 0.2s ease, box-shadow 0.2s ease;
}

.summary-item:hover,
.summary-item:focus-within {
  transform: translateY(-2px);
  box-shadow: 0 0.75rem 1.5rem rgba(15, 23, 42, 0.1);
}

.summary-item--primary {
  border-color: rgba(13, 110, 253, 0.35);
  background: var(--summary-primary-bg);
}

.summary-item--accent {
  border-color: rgba(214, 51, 132, 0.4);
  background: var(--summary-accent-bg);
}

.summary-item dt {
  font-size: 0.9rem;
  color: var(--summary-label);
}

.summary-item dd {
  margin: 0;
  font-size: 1.25rem;
  font-weight: 600;
  text-align: right;
}

.summary-item[data-field="income_total"],
.summary-item[data-field="taxable_income"] {
  background: var(--summary-income-bg);
  border-color: var(--summary-income-border);
}

.summary-item[data-field="income_total"] dd,
.summary-item[data-field="taxable_income"] dd {
  color: var(--summary-income-text);
}

.summary-item[data-field="deductions_entered"],
.summary-item[data-field="deductions_applied"] {
  background: var(--summary-deductions-bg);
  border-color: var(--summary-deductions-border);
}

.summary-item[data-field="deductions_entered"] dd,
.summary-item[data-field="deductions_applied"] dd {
  color: var(--summary-deductions-text);
}

.summary-item[data-field="tax_total"],
.summary-item[data-field="average_monthly_tax"],
.summary-item[data-field="effective_tax_rate"] {
  background: var(--summary-tax-bg);
  border-color: var(--summary-tax-border);
}

.summary-item[data-field="tax_total"] dd,
.summary-item[data-field="average_monthly_tax"] dd,
.summary-item[data-field="effective_tax_rate"] dd {
  color: var(--summary-tax-text);
}

.summary-item[data-field="withholding_tax"] {
  background: var(--summary-withholding-bg);
  border-color: var(--summary-withholding-border);
}

.summary-item[data-field="withholding_tax"] dd {
  color: var(--summary-withholding-text);
}

.summary-item[data-field="net_income"],
.summary-item[data-field="net_monthly_income"] {
  background: var(--summary-net-bg);
  border-color: var(--summary-net-border);
}

.summary-item[data-field="balance_due"][data-variant="due"] {
  background: var(--summary-balance-due-bg);
  border-color: var(--summary-balance-due-border);
}

.summary-item[data-field="balance_due"][data-variant="due"] dd {
  color: var(--flow-taxes-strong-text);
}

.summary-item[data-field="balance_due"][data-variant="refund"] {
  background: var(--summary-balance-refund-bg);
  border-color: var(--summary-balance-refund-border);
}

.summary-item[data-field="balance_due"][data-variant="refund"] dd {
  color: var(--summary-balance-refund-text);
}

.details-list {
  margin-top: 1.5rem;
  display: grid;
  gap: 1rem;
}

.detail-card {
  background: var(--detail-card-bg);
  border-radius: 0.75rem;
  border: 1px solid var(--detail-card-border);
  padding: 1rem 1.25rem;
  box-shadow: 0 1rem 2rem rgba(15, 23, 42, 0.08);
}

.detail-card h3 {
  margin-top: 0;
  margin-bottom: 0.5rem;
}

.detail-card dl {
  display: grid;
  column-gap: 1.1rem;
  row-gap: 0.6rem;
  grid-template-columns: minmax(12rem, 1fr) minmax(8rem, 1fr);
  margin: 0;
}

.detail-card dt {
  font-size: 0.85rem;
  color: var(--text-subtle);
}

.detail-card dd {
  margin: 0;
  font-weight: 600;
  font-size: 1.05rem;
  text-align: right;
}

.detail-card dt[data-field="breakdown"],
.detail-card dd[data-field="breakdown"] {
  grid-column: 1 / -1;
}

.detail-card dd[data-field="breakdown"] {
  text-align: left;
}

.detail-breakdown {
  margin-top: 0.35rem;
  display: grid;
  gap: 0.75rem;
  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
}

.detail-breakdown__item {
  background: var(--breakdown-card-bg);
  border: 1px solid var(--breakdown-card-border);
  border-radius: 0.85rem;
  padding: 0.85rem 1rem;
  box-shadow: 0 0.9rem 1.6rem rgba(15, 23, 42, 0.08);
  display: flex;
  flex-direction: column;
  gap: 0.45rem;
}

:root[data-theme="dark"] .detail-breakdown__item {
  box-shadow: 0 1.35rem 2.2rem rgba(2, 8, 18, 0.65);
}

.detail-breakdown__label {
  font-size: 0.78rem;
  font-weight: 600;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  color: var(--breakdown-label);
}

.detail-breakdown__flow {
  display: flex;
  align-items: baseline;
  gap: 0.35rem;
  font-size: 1.05rem;
  font-weight: 600;
  color: var(--text-body);
  flex-wrap: wrap;
}

.detail-breakdown__amount {
  color: var(--text-body);
}

.detail-breakdown__arrow {
  color: var(--text-muted);
}

.detail-breakdown__tax {
  color: var(--flow-taxes-strong-text);
}

.detail-breakdown__rate {
  align-self: flex-start;
  font-size: 0.82rem;
  font-weight: 600;
  padding: 0.2rem 0.6rem;
  border-radius: 999px;
  background: var(--breakdown-pill-bg);
  color: var(--breakdown-pill-text);
}

.summary-item dd[data-field="net_income"],
.summary-item dd[data-field="net_monthly_income"],
.detail-card dd[data-field="net_income"],
.detail-card dd[data-field="net_income_per_payment"] {
  color: var(--flow-net-strong-text);
}

.detail-card dd[data-field="tax"],
.detail-card dd[data-field="total_tax"] {
  color: var(--flow-taxes-strong-text);
}

.detail-card dd[data-field="deductible_contributions"] {
  color: var(--flow-contributions-strong-text);
}

.detail-card dd[data-field="deductible_expenses"] {
  color: var(--flow-expenses-strong-text);
}

.detail-card dd[data-field="payments_per_year"] {
  color: var(--text-subtle);
}

.results-visualisation {
  margin: 1.25rem 0 1rem;
  padding: 1.1rem 1.35rem 1.35rem;
  border: 1px solid var(--visualisation-border);
  border-radius: 0.85rem;
  background: var(--visualisation-bg);
  box-shadow: 0 0.75rem 1.35rem rgba(15, 23, 42, 0.06);
  overflow: visible;
}

.results-visualisation h4 {
  margin: 0 0 0.75rem;
}

.results-visualisation p {
  margin-top: 0;
  color: var(--text-subtle);
}

.sankey-chart {
  min-height: 300px;
  width: 100%;
  display: block;
}

.distribution-card {
  margin: 0.75rem 0 0;
  padding: 1.1rem 1.35rem 1.35rem;
  border: 1px solid var(--visualisation-border);
  border-radius: 0.85rem;
  background: var(--visualisation-bg);
  box-shadow: 0 0.65rem 1.25rem rgba(15, 23, 42, 0.05);
}

.distribution-card h4 {
  margin-top: 0;
  margin-bottom: 0.65rem;
}

.distribution-intro {
  margin: 0 0 0.9rem;
  color: var(--text-subtle);
  font-size: 0.95rem;
}

.distribution-empty {
  margin: 0 0 0.5rem;
  color: var(--text-subtle);
  font-size: 0.9rem;
}

.distribution-visual {
  display: grid;
  gap: 1.25rem;
  align-items: center;
}

#distribution-wrapper {
  position: relative;
}

.distribution-chart {
  width: min(100%, 320px);
  aspect-ratio: 1 / 1;
  align-self: center;
  justify-self: center;
}

.distribution-chart__ring {
  fill: none;
  stroke: rgba(255, 255, 255, 0.3);
  stroke-width: 32;
}

:root[data-theme="dark"] .distribution-chart__ring {
  stroke: rgba(3, 19, 23, 0.65);
}

.distribution-chart__segment {
  fill: none;
  stroke-width: 32;
  stroke-linecap: butt;
  transition: stroke-dashoffset 0.35s ease, stroke 0.35s ease;
  cursor: pointer;
  outline: none;
}

.distribution-chart__segment--active {
  stroke-width: 34;
  filter: drop-shadow(0 0 0.85rem rgba(15, 109, 255, 0.25));
}

:root[data-theme="dark"] .distribution-chart__segment--active {
  filter: drop-shadow(0 0 0.85rem rgba(50, 224, 212, 0.35));
}

.distribution-chart__tooltip {
  position: absolute;
  top: var(--tooltip-y, 0);
  left: var(--tooltip-x, 0);
  transform: translate(-50%, calc(-100% - 12px));
  padding: 0.45rem 0.6rem;
  border-radius: 0.65rem;
  border: 1px solid rgba(15, 109, 255, 0.25);
  background: var(--surface-raised);
  color: var(--text-body);
  box-shadow: 0 0.75rem 1.5rem rgba(15, 23, 42, 0.12);
  font-size: 0.78rem;
  line-height: 1.3;
  pointer-events: none;
  white-space: normal;
  max-width: 22rem;
  z-index: 5;
  font-weight: 600;
  opacity: 0;
  transition: opacity 0.18s ease, transform 0.18s ease;
}

.distribution-chart__tooltip[data-visible="true"] {
  opacity: 1;
  transform: translate(-50%, calc(-100% - 8px));
}

.distribution-chart__tooltip[hidden] {
  display: none;
}

.distribution-chart__tooltip::after {
  content: "";
  position: absolute;
  bottom: -0.35rem;
  left: 50%;
  transform: translateX(-50%) rotate(45deg);
  width: 0.6rem;
  height: 0.6rem;
  background: inherit;
  border-left: 1px solid rgba(15, 109, 255, 0.25);
  border-bottom: 1px solid rgba(15, 109, 255, 0.25);
  box-shadow: -0.15rem 0.35rem 0.6rem rgba(15, 23, 42, 0.18);
}

:root[data-theme="dark"] .distribution-chart__tooltip {
  border-color: rgba(50, 224, 212, 0.35);
  background: rgba(9, 15, 22, 0.96);
  box-shadow: 0 0.85rem 1.6rem rgba(3, 19, 23, 0.65);
}

:root[data-theme="dark"] .distribution-chart__tooltip::after {
  border-color: rgba(50, 224, 212, 0.35);
  box-shadow: -0.15rem 0.35rem 0.6rem rgba(3, 19, 23, 0.6);
}

.distribution-chart__tooltip-label {
  display: block;
  font-size: 0.75rem;
  font-weight: 700;
  margin-bottom: 0.2rem;
}

.distribution-chart__tooltip-value {
  display: block;
  font-variant-numeric: tabular-nums;
  font-weight: 500;
  color: var(--text-subtle);
}

.distribution-chart__tooltip-breakdown {
  margin: 0.45rem 0 0;
  padding: 0;
  list-style: none;
  display: grid;
  gap: 0.25rem;
}

.distribution-chart__tooltip-item {
  display: grid;
  grid-template-columns: minmax(0, 1fr) auto;
  align-items: baseline;
  gap: 0.2rem 0.75rem;
  font-size: 0.72rem;
  color: var(--text-body);
}

.distribution-chart__tooltip-item-label {
  font-weight: 600;
  word-break: break-word;
}

.distribution-chart__tooltip-item-value {
  font-variant-numeric: tabular-nums;
  font-weight: 500;
  color: var(--text-subtle);
  white-space: nowrap;
}

.distribution-chart__center-label {
  font-size: 0.78rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  fill: var(--text-muted);
}

.distribution-chart__center-value {
  font-weight: 700;
  font-size: 1.1rem;
  fill: var(--text-body);
}

.distribution-list {
  list-style: none;
  margin: 0;
  padding: 0;
  display: grid;
  gap: 0.75rem;
}

.distribution-legend__item {
  display: grid;
  grid-template-columns: auto 1fr auto;
  align-items: center;
  gap: 0.65rem;
  padding: 0.5rem 0.75rem;
  border-radius: 0.85rem;
  background: rgba(255, 255, 255, 0.18);
  box-shadow: inset 0 0 0 1px rgba(15, 109, 255, 0.08);
}

.distribution-legend__item--active {
  box-shadow: inset 0 0 0 1px rgba(15, 109, 255, 0.45);
  background: rgba(255, 255, 255, 0.32);
}

:root[data-theme="dark"] .distribution-legend__item {
  background: rgba(3, 19, 23, 0.65);
  box-shadow: inset 0 0 0 1px rgba(50, 224, 212, 0.22);
}

:root[data-theme="dark"] .distribution-legend__item--active {
  box-shadow: inset 0 0 0 1px rgba(50, 224, 212, 0.4);
  background: rgba(3, 19, 23, 0.78);
}

.distribution-legend__swatch {
  width: 0.95rem;
  height: 0.95rem;
  border-radius: 999px;
  background: var(--distribution-color, var(--flow-net));
  box-shadow: 0 0 0 2px rgba(255, 255, 255, 0.6);
}

:root[data-theme="dark"] .distribution-legend__swatch {
  box-shadow: 0 0 0 2px rgba(3, 19, 23, 0.75);
}

.distribution-legend__label {
  font-weight: 600;
}

.distribution-legend__amount {
  font-variant-numeric: tabular-nums;
  color: var(--text-subtle);
  justify-self: end;
}

.distribution-legend__percent {
  font-variant-numeric: tabular-nums;
  font-weight: 600;
  color: var(--text-body);
  justify-self: end;
}

.sankey-legend {
  display: flex;
  flex-wrap: wrap;
  gap: 0.75rem 1.5rem;
  margin: 0 0 1rem;
  padding: 0;
  list-style: none;
}

.sankey-legend__item {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  font-size: 0.95rem;
  color: var(--text-subtle);
}

.sankey-legend__swatch {
  width: 1.5rem;
  height: 0.5rem;
  border-radius: 999px;
  background: var(--text-subtle);
  box-shadow: inset 0 0 0 1px rgba(255, 255, 255, 0.8);
}

.sankey-legend__item[data-flow="net_income"] .sankey-legend__swatch {
  background: var(--flow-net);
}

.sankey-legend__item[data-flow="taxes"] .sankey-legend__swatch {
  background: var(--flow-taxes);
}

.sankey-legend__item[data-flow="insurance"] .sankey-legend__swatch {
  background: var(--flow-contributions);
}

.sankey-legend__item[data-flow="expenses"] .sankey-legend__swatch {
  background: var(--flow-expenses);
}

@media (min-width: 768px) {
  .site-header {
    text-align: left;
    padding: 3.5rem 2.5rem 4.75rem;
  }

  .site-header__inner {
    gap: 1.25rem;
  }

  .site-header__topbar {
    flex-wrap: nowrap;
    align-items: flex-start;
    gap: 2rem;
  }

  .preference-bar {
    margin-left: auto;
  }

  .intro-highlights {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .card {
    padding: 1.85rem;
  }

  .calculator-results {
    padding: 1.6rem;
  }

  .distribution-visual {
    grid-template-columns: minmax(220px, 320px) minmax(0, 1fr);
  }

  .distribution-chart {
    width: min(100%, 360px);
  }
}

@media (min-width: 1024px) {
  main {
    gap: 2.5rem;
    padding: 0 2.25rem 3.25rem;
  }

  .site-header h1 {
    font-size: 3rem;
  }

  .intro-highlights {
    grid-template-columns: repeat(3, minmax(0, 1fr));
  }

  .calculator-layout {
    gap: 2rem;
  }

  .distribution-chart {
    width: min(100%, 380px);
  }
}

@media (min-width: 1340px) {
  .calculator-layout {
    align-items: start;
  }

  .calculator-results {
    position: static;
  }
}

@media (min-width: 1920px) {
  .distribution-chart {
    width: min(100%, 420px);
  }
}

@media (min-width: 2200px) {
  .distribution-chart {
    width: min(100%, 460px);
  }
}

@media (min-width: 2560px) {
  .distribution-chart {
    width: min(100%, 480px);
  }
}

@media (max-width: 1024px) {
  .site-header__inner,
  main {
    width: clamp(20rem, 94vw, var(--layout-max-width));
  }

  main {
    gap: 2rem;
    padding: 0 clamp(1.25rem, 4vw, 3rem) clamp(2.25rem, 4vw, 3.5rem);
  }

  .calculator-layout {
    gap: 1.5rem;
  }
}

@media (max-width: 768px) {
  .site-header {
    padding: 3rem 1.5rem 4rem;
  }

  .site-header__inner,
  main {
    width: clamp(20rem, 96vw, var(--layout-max-width));
  }

  .site-header__topbar {
    flex-direction: column;
    align-items: stretch;
    gap: 1.25rem;
  }

  .site-branding {
    justify-content: space-between;
    width: 100%;
  }

  .preference-bar {
    width: 100%;
    justify-content: center;
    flex-wrap: wrap;
    gap: 0.75rem;
  }

  .preference-switch {
    flex: 0 1 auto;
    justify-content: center;
    width: auto;
    min-width: 0;
  }

  .preference-switch__button {
    flex: 0 1 auto;
    min-width: 0;
  }

  .card {
    padding: 1.45rem;
  }

  .calculator-layout {
    gap: 1.4rem;
  }
}

@media (max-width: 640px) {
  body {
    padding: 0;
  }

  main {
    width: clamp(20rem, 98vw, var(--layout-max-width));
    margin: -2rem auto 2.5rem;
    padding: 0 clamp(1rem, 5vw, 2rem) 2.5rem;
  }

  .preference-bar {
    flex-direction: column;
    align-items: center;
  }

  .preference-switch {
    width: auto;
  }

  .calculator-layout {
    gap: 1.5rem;
  }

  .calculator-results {
    padding: 1.2rem;
  }

  .results-visualisation {
    overflow-x: auto;
    overflow-y: visible;
    padding: 1rem 1rem 1.2rem;
  }

  .sankey-chart {
    min-width: 420px;
  }

  .sankey-legend__item {
    font-size: 0.85rem;
  }

  .form-grid.double {
    grid-template-columns: 1fr;
  }

  .detail-card dl {
    grid-template-columns: 1fr;
  }

  .site-branding {
    flex-direction: column;
    align-items: flex-start;
    gap: 0.65rem;
  }

  .site-logo {
    width: 130px;
  }

  .site-title-group {
    align-items: flex-start;
  }

  .site-header h1 {
    font-size: 2.1rem;
  }

  .actions {
    flex-direction: column;
    align-items: stretch;
  }

  .actions .button {
    width: 100%;
  }

  .intro-highlight {
    padding: 0.85rem 0.9rem;
  }
}

@media (max-width: 480px) {
  .site-header {
    padding: 2.75rem 1.2rem 3.5rem;
  }

  .preference-bar {
    gap: 0.5rem;
  }

  .preference-switch {
    flex-direction: row;
    align-items: center;
    justify-content: center;
    flex-wrap: wrap;
    gap: 0.35rem;
    padding: 0.3rem 0.5rem;
  }

  .preference-switch__button {
    font-size: 0.72rem;
    padding: 0.35rem 0.55rem;
    flex: 0 1 auto;
  }

  .distribution-visual {
    justify-items: center;
  }

  .distribution-legend__item {
    grid-template-columns: auto 1fr;
    grid-template-rows: auto auto;
    row-gap: 0.35rem;
  }

  .distribution-legend__amount,
  .distribution-legend__percent {
    justify-self: start;
  }

  .site-header h1 {
    font-size: 1.9rem;
  }

  .sankey-chart {
    min-width: 360px;
  }
}

@media print {
  @page {
    margin: 1.6cm;
  }

  :root {
    color-scheme: light;
  }

  *,
  *::before,
  *::after {
    box-shadow: none !important;
    text-shadow: none !important;
  }

  body {
    margin: 0;
    padding: 0;
    background: #fff !important;
    color: #000 !important;
    font-size: 11pt;
    line-height: 1.5;
    display: grid;
    grid-template-columns: minmax(0, 1.85fr) minmax(0, 1.05fr);
    grid-template-rows: auto auto auto;
    column-gap: 1.25rem;
    row-gap: 1.25rem;
    align-items: stretch;
  }

  main {
    margin: 0;
    padding: 0;
    width: 100%;
    display: contents;
  }

  #app-intro {
    display: flex !important;
    flex-direction: column;
    justify-content: space-between;
    gap: 1.1rem;
    grid-column: 2 / 3;
    grid-row: 2 / 3;
    border: 1px solid #bfc4cb;
    padding: 1.1rem 1.25rem;
    background: linear-gradient(135deg, rgba(6, 18, 41, 0.05), rgba(6, 18, 41, 0));
    color: #000;
    page-break-inside: avoid;
    min-height: 100%;
  }

  #app-intro > *:not(h2):not(p):not(.overview-steps):not(.intro-highlights):not(.disclaimer) {
    display: none !important;
  }

  #app-intro h2 {
    margin: 0 0 0.25rem;
    font-size: 1.15rem;
    text-transform: uppercase;
    letter-spacing: 0.04em;
  }

  #app-intro > p {
    margin: 0 0 0.25rem;
    font-size: 0.95rem;
  }

  #app-intro .overview-steps {
    margin: 0;
    padding: 0;
    list-style: none;
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(170px, 1fr));
    gap: 0.5rem;
    counter-reset: step;
  }

  #app-intro .overview-steps li {
    counter-increment: step;
    border: 1px solid #cdd2d9;
    background: #fff;
    padding: 0.6rem 0.7rem 0.6rem 1.45rem;
    font-size: 0.84rem;
    line-height: 1.4;
    position: relative;
    color: #1a1f2b;
  }

  #app-intro .overview-steps li::before {
    content: counter(step);
    position: absolute;
    left: 0.5rem;
    top: 0.55rem;
    width: 0.9rem;
    height: 0.9rem;
    border-radius: 999px;
    border: 1px solid #0b4aa1;
    background: #e5ecf9;
    display: inline-flex;
    align-items: center;
    justify-content: center;
    font-weight: 600;
    font-size: 0.7rem;
    color: #0b4aa1;
  }

  #app-intro .intro-highlights {
    display: grid;
    gap: 0.6rem;
    grid-template-columns: repeat(auto-fit, minmax(170px, 1fr));
  }

  #app-intro .intro-highlight {
    border: 1px solid #cdd2d9;
    border-radius: 0.35rem;
    padding: 0.65rem 0.7rem;
    background: #fff;
    display: flex;
    flex-direction: column;
    gap: 0.25rem;
  }

  #app-intro .intro-highlight__title {
    margin: 0;
    font-size: 0.9rem;
    color: #0b4aa1;
    font-weight: 600;
  }

  #app-intro .intro-highlight__copy {
    margin: 0;
    font-size: 0.8rem;
    color: #333;
  }

  #app-intro .disclaimer {
    margin: auto 0 0;
    padding-top: 0.75rem;
    border-top: 1px solid #cdd2d9;
    font-size: 0.78rem;
    color: #333;
  }

  #app-intro .disclaimer strong {
    color: #0b4aa1;
  }

  #app-intro .intro-highlights,
  #app-intro .disclaimer {
    display: none !important;
  }

  #calculator {
    display: block !important;
    grid-column: 1 / 2;
    grid-row: 2 / 4;
  }

  #calculator > h2 {
    display: none !important;
  }

  .calculator-layout {
    display: block !important;
  }

  .calculator-layout > :not(#calculation-results) {
    display: none !important;
  }

  #calculation-results {
    display: grid !important;
    grid-template-columns: minmax(0, 1fr);
    gap: 0.9rem;
    border: 1px solid #bfc4cb !important;
    background: #fff !important;
    padding: 1rem 1.2rem;
    margin: 0;
    color: #000;
    max-width: none;
  }

  .card {
    border: none !important;
    background: transparent !important;
    box-shadow: none !important;
    padding: 0;
    margin: 0;
  }

  #calculator-form,
  .actions,
  .results-visualisation,
  #sankey-wrapper,
  #distribution-wrapper,
  .distribution-card {
    display: none !important;
  }

  .site-header {
    display: flex !important;
    flex-direction: column;
    gap: 0.75rem;
    padding: 0 0 1rem;
    margin: 0;
    background: transparent !important;
    color: #000 !important;
    border-bottom: 1px solid #bfc4cb;
    grid-column: 1 / -1;
    grid-row: 1 / 2;
  }

  .site-header::before {
    display: none !important;
  }

  .site-header__inner {
    width: 100%;
    margin: 0;
    gap: 0.6rem;
  }

  .site-header__topbar {
    display: flex;
    align-items: center;
    gap: 0.85rem;
  }

  .site-branding__link {
    display: inline-flex;
    align-items: center;
    gap: 0.65rem;
    text-decoration: none;
    color: inherit;
  }

  .site-logo {
    width: 120px;
    filter: none;
  }

  .tagline {
    margin: 0;
    color: #333;
    font-size: 0.95rem;
  }

  .preference-bar {
    display: none !important;
  }

  .site-footer {
    display: block !important;
    margin: 0;
    padding-top: 0.9rem;
    border-top: 1px solid #bfc4cb;
    color: #333;
    font-size: 0.85rem;
    grid-column: 1 / -1;
    grid-row: 3 / 4;
    align-self: end;
    page-break-inside: avoid;
  }

  .site-footer p {
    margin: 0;
  }

  #calculation-results h3 {
    margin: 0 0 0.5rem;
    font-size: 1.4rem;
  }

  .summary-grid,
  .detail-breakdown {
    display: block;
    margin: 0;
  }

  .summary-grid {
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(180px, 1fr));
    gap: 0.75rem;
  }

  .details-list {
    margin: 1rem 0 0;
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
    gap: 0.75rem;
  }

  .print-overview {
    display: grid !important;
    grid-template-columns: minmax(0, 1fr);
    gap: 0.75rem;
    border: 1px solid #bfc4cb;
    background: linear-gradient(180deg, rgba(6, 18, 41, 0.06), rgba(6, 18, 41, 0));
    padding: 1rem 1.1rem;
    margin: 0;
    color: #1a1f2b;
    page-break-inside: avoid;
    break-inside: avoid;
  }

  .print-overview__intro {
    margin: 0;
    font-size: 0.9rem;
  }

  .print-overview__steps {
    margin: 0;
    padding: 0;
    list-style: none;
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(190px, 1fr));
    gap: 0.6rem;
    counter-reset: print-step;
  }

  .print-overview__steps li {
    counter-increment: print-step;
    border: 1px solid #cdd2d9;
    background: #fff;
    padding: 0.6rem 0.7rem 0.6rem 1.4rem;
    font-size: 0.82rem;
    line-height: 1.45;
    position: relative;
  }

  .print-overview__steps li::before {
    content: counter(print-step);
    position: absolute;
    left: 0.5rem;
    top: 0.55rem;
    width: 0.85rem;
    height: 0.85rem;
    border-radius: 999px;
    border: 1px solid #0b4aa1;
    background: #e5ecf9;
    display: inline-flex;
    align-items: center;
    justify-content: center;
    font-weight: 600;
    font-size: 0.68rem;
    color: #0b4aa1;
  }

  .print-overview__highlights {
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(190px, 1fr));
    gap: 0.6rem;
  }

  .print-overview__highlight {
    border: 1px solid #cdd2d9;
    background: #fff;
    padding: 0.6rem 0.7rem;
    display: flex;
    flex-direction: column;
    gap: 0.3rem;
  }

  .print-overview__highlight h5 {
    margin: 0;
    font-size: 0.88rem;
    color: #0b4aa1;
  }

  .print-overview__highlight p {
    margin: 0;
    font-size: 0.78rem;
    color: #333;
  }

  .print-overview__disclaimer {
    margin: 0;
    padding-top: 0.75rem;
    border-top: 1px solid #cdd2d9;
    font-size: 0.78rem;
    color: #333;
  }

  .summary-item,
  .detail-card,
  .detail-breakdown__item {
    border: 1px solid #bfc4cb;
    border-radius: 0;
    background: transparent !important;
    padding: 0.75rem 0.75rem;
    page-break-inside: avoid;
    break-inside: avoid;
    margin-bottom: 0.75rem;
  }

  .detail-card {
    height: 100%;
  }

  .summary-item dt,
  .summary-item dd,
  .detail-card h3,
  .detail-card dt,
  .detail-card dd,
  .detail-breakdown__label,
  .detail-breakdown__flow,
  .detail-breakdown__amount,
  .detail-breakdown__tax,
  .detail-breakdown__rate,
  .detail-breakdown__arrow {
    color: #000 !important;
    background: transparent !important;
  }

  .summary-item dd,
  .detail-card dd {
    text-align: left;
    font-size: 1.05rem;
  }

  .summary-grid > * + *,
  .detail-card + .detail-card,
  .detail-breakdown__item + .detail-breakdown__item {
    margin-top: 0.75rem;
  }

  .detail-card h3 {
    margin: 0 0 0.5rem;
    padding-bottom: 0.35rem;
    border-bottom: 1px solid #bfc4cb;
    font-size: 1.15rem;
  }

  .detail-card dl {
    display: grid;
    grid-template-columns: minmax(0, 60%) minmax(0, 40%);
    column-gap: 0.75rem;
    row-gap: 0.4rem;
    margin: 0;
  }

  .detail-card dt[data-field="breakdown"],
  .detail-card dd[data-field="breakdown"] {
    grid-column: 1 / -1;
  }

  .detail-breakdown__rate {
    border: 1px solid #bfc4cb;
    border-radius: 999px;
    padding: 0.2rem 0.55rem;
    font-size: 0.85rem;
  }

  .summary-item dd[data-field],
  .detail-card dd[data-field] {
    font-weight: 600;
  }
}