.tax-options{border:1px solid var(--line);border-radius:8px;background:#fff;margin:18px 0}.tax-options summary{padding:16px;font-size:13px}.tax-options-body{padding:0 18px 18px}.tax-options-body h4{font-size:14px;margin-top:25px}.calc-summary{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:18px 0}.calc-summary>div{padding:16px;background:var(--cream);border-radius:8px}.calc-summary small{display:block;font-size:11px;color:var(--muted);margin-bottom:8px}.calc-summary strong{font-size:20px}.calc-summary>div:last-child{background:var(--green);color:white}.calc-summary>div:last-child small{color:#e4eddf}.tax-memory{font-size:12px;line-height:1.8;margin-top:20px}.tax-memory summary{font-size:13px;padding:16px 4px}.tax-memory dl{display:grid;grid-template-columns:1fr auto;gap:6px 16px;margin:12px 0 22px}.tax-memory dd{margin:0;text-align:right}.tax-memory h5{font-size:13px;margin:18px 0 8px}.calc-result table th{max-width:400px}.calc-incidence{display:block;font-size:10px;color:var(--muted);margin-top:5px}.calc-warning{padding:12px 16px;background:#fff7e3;border-left:3px solid #c39431;font-size:12px;line-height:1.8}.calc-examples{margin:28px 0}.calc-examples h3{font-size:20px}.calc-example-buttons{display:flex;flex-wrap:wrap;gap:12px}.calc-example-buttons .button{font-size:12px;padding:13px 16px}.research-table{width:100%;border-collapse:collapse;font-size:13px}.research-table th,.research-table td{text-align:left;padding:14px 10px;border-bottom:1px solid var(--line);vertical-align:top}.research-body{max-width:1000px}.research-body p,.research-body li{font-size:14px;line-height:1.9}.research-body a{text-decoration:underline}.research-body h2{font-size:26px;margin-top:36px}.research-body h1{font-size:38px;letter-spacing:-1px}.research-table-wrap{overflow-x:auto}@media(max-width:700px){.calc-summary{grid-template-columns:1fr}.tax-memory dl{grid-template-columns:1fr}.tax-memory dd{text-align:left;margin-bottom:8px}.calc-summary strong{font-size:22px}.tax-options-body{padding:0 12px 16px}.calc-example-buttons{flex-direction:column}.research-body h1{font-size:30px}}