@font-face{font-family:IBM Plex Sans;font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/ibm-plex-sans-latin-400-normal.CDDApCn2.woff2)format("woff2"),url(/_astro/ibm-plex-sans-latin-400-normal.CYLoc0-x.woff)format("woff")}@font-face{font-family:IBM Plex Sans;font-style:normal;font-display:swap;font-weight:600;src:url(/_astro/ibm-plex-sans-latin-600-normal.CuJfVYMP.woff2)format("woff2"),url(/_astro/ibm-plex-sans-latin-600-normal.Cu4Hd6ag.woff)format("woff")}@font-face{font-family:IBM Plex Sans;font-style:normal;font-display:swap;font-weight:700;src:url(/_astro/ibm-plex-sans-latin-700-normal.Bxkt5Cjx.woff2)format("woff2"),url(/_astro/ibm-plex-sans-latin-700-normal.Bth3BMcD.woff)format("woff")}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:500;src:url(/_astro/ibm-plex-mono-latin-500-normal.DSY6xOcd.woff2)format("woff2"),url(/_astro/ibm-plex-mono-latin-500-normal.CB9ihrfo.woff)format("woff")}.result-bar[data-astro-cid-4ueg657b]{z-index:15;cursor:pointer;text-align:left;background:var(--ink);color:var(--card);font:inherit;border:0;border-radius:12px;grid-template-columns:1fr auto;align-items:center;gap:0 12px;padding:10px 16px;display:grid;position:fixed;bottom:12px;left:12px;right:12px;box-shadow:0 8px 28px #0f1b2d4d}.rb-label[data-astro-cid-4ueg657b]{opacity:.8;grid-column:1;font-size:12px;line-height:1.3}.rb-value[data-astro-cid-4ueg657b]{font-family:var(--mono);font-variant-numeric:tabular-nums;grid-column:1;font-size:22px;line-height:1.2}.rb-go[data-astro-cid-4ueg657b]{color:var(--accent);background:var(--card);border-radius:999px;grid-area:1/2/span 2;padding:6px 12px;font-size:14px;font-weight:600}.rb-go[data-astro-cid-4ueg657b]:after{content:" ↓"}:root{--bg:#f5f6f8;--bg-soft:#eceef2;--fg:#16191f;--muted:#575e69;--line:#dde1e7;--card:#fff;--accent:#1f4f8f;--accent-soft:#e3ecf7;--accent-fg:#fff;--ink:#16191f;--rule:#c3c9d2;--keep:#1f7a5a;--se:#c2571a;--inc:#1f4f8f;--g-deal:#1f4f8f;--g-loan:#6b4fbb;--g-manage:#1f7a5a;--g-tax:#c2571a;--g-state:#8a6d12;--g-guide:#475569;--shadow:0 1px 2px #0f1b2d0d, 0 6px 20px #0f1b2d0f;--radius:12px;--sans:"IBM Plex Sans", ui-sans-serif, system-ui, -apple-system, "Segoe UI", sans-serif;--mono:"IBM Plex Mono", ui-monospace, "SFMono-Regular", Menlo, monospace;color-scheme:light}@media (prefers-color-scheme:dark){:root{--bg:#0f1216;--bg-soft:#161a20;--fg:#e8ebf0;--muted:#9aa3af;--line:#272d36;--card:#181c23;--accent:#7aa7e6;--accent-soft:#1a2738;--accent-fg:#0b1320;--ink:#e8ebf0;--rule:#39414d;--keep:#4cc497;--se:#f0a05a;--inc:#7aa7e6;--g-deal:#7aa7e6;--g-loan:#a98bf0;--g-manage:#4cc497;--g-tax:#f0a05a;--g-state:#d8b74a;--g-guide:#94a3b8;--shadow:0 1px 2px #0006, 0 6px 20px #0000004d;color-scheme:dark}}*{box-sizing:border-box}[hidden]{display:none!important}html{-webkit-text-size-adjust:100%}body{background:var(--bg);color:var(--fg);font:17px/1.6 var(--sans);margin:0}a{color:var(--accent);text-underline-offset:3px}a,button,summary,input,label{touch-action:manipulation}:focus-visible{outline:2px solid var(--accent);outline-offset:2px;border-radius:4px}h1,h2,h3{letter-spacing:-.01em;text-wrap:balance;font-weight:700;line-height:1.2}h1{margin:8px 0 12px;font-size:clamp(30px,5vw,42px)}h2{margin-top:48px;font-size:24px}[id]{scroll-margin-top:76px}.total,.money input,.num,.calc-grid td,.calc-grid .big,.calc-grid strong[data-out]{font-family:var(--mono);font-variant-numeric:tabular-nums}.wrap{max-width:760px;margin:0 auto;padding:0 16px}.wrap.wide{max-width:1080px}.muted{color:var(--muted);font-size:14px}.lead{color:var(--muted);text-wrap:pretty;max-width:640px;font-size:19px}.eyebrow{color:var(--accent);background:var(--accent-soft);border-radius:999px;padding:4px 10px;font-size:13px;font-weight:600;display:inline-block}.crumbs~.eyebrow{display:none}.skip{z-index:50;background:var(--card);color:var(--fg);box-shadow:var(--shadow);border-radius:8px;padding:10px 14px;position:absolute;top:-60px;left:8px}.skip:focus{top:8px}.site-header{z-index:20;background:color-mix(in srgb, var(--card) 88%, transparent);backdrop-filter:blur(10px);border-bottom:1px solid var(--line);position:sticky;top:0}.site-header .wrap{justify-content:space-between;align-items:center;gap:12px;height:60px;display:flex}.brand{white-space:nowrap;color:var(--fg);align-items:center;gap:10px;font-weight:700;text-decoration:none;display:flex}.brand svg{flex:none}.topnav{align-items:center;gap:2px;display:flex}.topnav>a,.menu>summary{white-space:nowrap;color:var(--muted);cursor:pointer;border-radius:8px;padding:7px 11px;font-size:15px;font-weight:600;text-decoration:none}.topnav>a:hover,.topnav>a[aria-current],.menu>summary:hover,.menu[open]>summary{color:var(--fg);background:var(--bg-soft)}.menu{position:relative}.menu>summary{border:1px solid var(--line);align-items:center;gap:6px;list-style:none;display:flex}.menu>summary::-webkit-details-marker{display:none}.menu>summary:after{content:"";border-bottom:2px solid;border-right:2px solid;width:7px;height:7px;transition:transform .15s;transform:translateY(-2px)rotate(45deg)}.menu[open]>summary:after{transform:translateY(1px)rotate(225deg)}.menu-panel{overscroll-behavior:contain;background:var(--card);border:1px solid var(--line);border-radius:var(--radius);width:min(760px,100vw - 32px);max-height:calc(100vh - 90px);box-shadow:var(--shadow);grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:18px 24px;padding:20px;display:grid;position:absolute;top:calc(100% + 8px);right:0;overflow:auto}.menu-panel h3{color:var(--muted);align-items:center;gap:8px;margin:0 0 6px;font-size:13px;font-weight:600;display:flex}.menu-panel h3 i{background:var(--c);border-radius:2px;width:8px;height:8px}.menu-panel ul{gap:2px;margin:0;padding:0;list-style:none;display:grid}.menu-panel a{color:var(--fg);border-radius:6px;margin:0 -8px;padding:5px 8px;font-size:15px;line-height:1.35;text-decoration:none;display:block}.menu-panel a:hover,.menu-panel a[aria-current]{background:var(--bg-soft)}@media (width<=760px){.topnav>a{display:none}.menu-panel{width:auto;position:fixed;top:68px;left:16px;right:16px}}main.wrap{padding-top:28px;padding-bottom:64px}.crumbs{color:var(--muted);flex-wrap:wrap;align-items:center;gap:4px 6px;margin:0 0 4px;padding:0;font-size:14px;list-style:none;display:flex}.crumbs a{color:var(--muted);text-decoration:none}.crumbs a:hover{color:var(--fg);text-decoration:underline}.crumbs li+li:before{content:"›";color:var(--rule);margin-right:6px}.crumbs .year{color:var(--accent);background:var(--accent-soft);border-radius:999px;margin-left:6px;padding:2px 8px;font-size:12px;font-weight:600}.crumbs .year:before{content:none}.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow)}.next{border-top:2px solid var(--ink);margin-top:56px;padding-top:24px}.next h2{margin:0 0 14px;font-size:20px}.next-list{grid-template-columns:repeat(auto-fit,minmax(min(240px,100%),1fr));gap:12px;display:grid}.next-list a{color:var(--fg);border-left:3px solid var(--c);align-items:flex-start;gap:12px;padding:16px;text-decoration:none;transition:border-color .15s,transform .15s;display:flex}.next-list a:hover{transform:translateY(-2px)}.next-list svg{color:var(--c);flex:none;margin-top:2px}.next-list strong{line-height:1.3;display:block}.next-list span{color:var(--muted);margin-top:2px;font-size:14px;display:block}details.faq{border-bottom:1px solid var(--line)}details.faq summary{cursor:pointer;padding:16px 32px 16px 0;font-weight:600;list-style:none;position:relative}details.faq summary::-webkit-details-marker{display:none}details.faq summary:after{content:"+";color:var(--muted);font-size:22px;transition:transform .2s;position:absolute;top:12px;right:4px}details.faq[open] summary:after{transform:rotate(45deg)}details.faq p{color:var(--muted);margin:0 0 16px}.site-footer{border-top:1px solid var(--line);background:var(--card);color:var(--muted);padding:32px 0 44px;font-size:14px}.site-footer .cols{grid-template-columns:repeat(auto-fit,minmax(min(200px,100%),1fr));gap:24px;margin-bottom:24px;display:grid}.site-footer h3{color:var(--fg);margin:0 0 8px;font-size:13px}.site-footer ul{gap:4px;margin:0;padding:0;list-style:none;display:grid}.site-footer nav{flex-wrap:wrap;gap:6px 18px;margin-top:10px;display:flex}.site-footer a{color:var(--muted)}.site-footer ul a{text-decoration:none}.site-footer ul a:hover{color:var(--fg);text-decoration:underline}@media (prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important;animation:none!important}}
