:root {
  color-scheme: light;
  --ink: #14213d;
  --muted: #5b6579;
  --line: #dce3eb;
  --bg: #f4f7fa;
  --brand: #0b6e5b;
  --brand-dark: #075447;
  --amber: #8c4c00;
  --amber-bg: #fff4df;
  --red: #9c3434;
  --shadow: 0 12px 32px rgba(20, 33, 61, .08);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, "Segoe UI", sans-serif;
}
* { box-sizing: border-box; }
body { margin: 0; background: var(--bg); color: var(--ink); line-height: 1.55; }
a { overflow-wrap: anywhere; }
.skip { position: absolute; left: -9999px; }
.skip:focus { left: 16px; top: 8px; z-index: 5; background: #fff; padding: 10px; }
.checklist-page { max-width: 1080px; margin: auto; padding: 8px 0 60px; }
.crumbs a, footer a { color: var(--brand); }
.tool-hero { padding: 10px 0 16px; }
.eyebrow { font-size: 12px; text-transform: uppercase; letter-spacing: .08em; color: var(--brand); font-weight: 800; margin: 0 0 7px; }
.tool-hero h1 { font-size: clamp(30px, 4vw, 43px); line-height: 1.13; letter-spacing: -.035em; max-width: 920px; margin: 0 0 12px; }
.lead { font-size: 18px; max-width: 860px; color: #3e4c64; margin: 0 0 17px; }
.notice { background: #e9f4f1; border-left: 4px solid var(--brand); padding: 13px 16px; border-radius: 0 10px 10px 0; max-width: 940px; }
.privacy-note { display: flex; align-items: flex-start; gap: 10px; color: #46536a; font-size: 13px; margin-top: 12px; }
.privacy-note span:first-child { color: var(--brand); font-weight: 900; }
.call-card, .panel, .checklist-panel, .method { background: #fff; border: 1px solid var(--line); border-radius: 15px; padding: 21px; box-shadow: var(--shadow); margin-top: 16px; }
.call-top { display: flex; justify-content: space-between; align-items: flex-start; gap: 18px; }
.call-card h2 { font-size: 21px; line-height: 1.3; letter-spacing: -.02em; margin: 0; max-width: 800px; }
.verified { flex: 0 0 auto; text-align: center; border: 1px solid #b9dfcc; background: #ecf7f0; color: #176140; border-radius: 10px; padding: 7px 11px; font-size: 11px; line-height: 1.4; }
.verified b { font-size: 12px; }
.call-desc { font-size: 14px; color: #3e4c64; margin: 12px 0; }
.source-links { display: flex; flex-wrap: wrap; gap: 9px; }
.source-links a { display: inline-flex; gap: 6px; align-items: center; border: 1px solid #c6d3df; background: #f8fafc; color: var(--brand-dark); border-radius: 8px; padding: 8px 10px; font-size: 12px; font-weight: 750; text-decoration: none; }
.source-links a:hover { background: #e9f4f1; text-decoration: underline; }
.correction { font-size: 12px; color: #70450a; background: var(--amber-bg); border-radius: 8px; padding: 9px 11px; margin: 12px 0 0; }
.section-heading { display: flex; justify-content: space-between; align-items: center; gap: 12px; }
.section-heading h2 { font-size: 22px; line-height: 1.25; letter-spacing: -.02em; margin: 0 0 4px; }
.section-heading .eyebrow { margin-bottom: 3px; }
.section-icon { flex: 0 0 42px; width: 42px; height: 42px; display: grid; place-items: center; color: var(--brand); background: #e9f4f1; border-radius: 50%; font-size: 13px; font-weight: 900; }
.muted { color: var(--muted); font-size: 13px; margin: 6px 0 15px; }
.tracks { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 11px; }
.track { appearance: none; text-align: left; font: inherit; color: var(--ink); background: #fff; border: 1px solid var(--line); border-radius: 11px; padding: 13px; cursor: pointer; min-width: 0; transition: border-color .15s, box-shadow .15s, transform .15s; }
.track:hover { border-color: #86b9ad; box-shadow: 0 5px 18px rgba(20, 33, 61, .07); transform: translateY(-1px); }
.track[aria-pressed="true"] { border: 2px solid var(--brand); padding: 12px; background: #f1f8f5; }
.track:focus-visible, button:focus-visible, a:focus-visible, input:focus-visible { outline: 3px solid #78b9ac; outline-offset: 2px; }
.track strong { display: block; font-size: 14px; line-height: 1.35; margin-bottom: 9px; }
.track-meta { display: flex; justify-content: space-between; gap: 7px; align-items: center; color: var(--muted); font-size: 11px; }
.tag { display: inline-flex; align-items: center; border-radius: 999px; background: #eff1f4; color: #4a5465; padding: 3px 8px; font-size: 10px; font-weight: 850; white-space: nowrap; }
.tag.scheduled { background: #eaf2f8; color: #2b4e69; }
.tag.future { background: #f0effa; color: #514b7a; }
.tag.ended { background: #f2eee8; color: #65513e; }
.checklist-panel { margin-top: 17px; }
.check-head { display: flex; align-items: flex-start; justify-content: space-between; gap: 20px; padding-bottom: 14px; border-bottom: 1px solid var(--line); }
.check-head h2 { font-size: 24px; line-height: 1.25; margin: 0 0 6px; }
.deadline { margin: 0; color: #3e4c64; font-size: 14px; }
.progress-wrap { width: 250px; max-width: 40%; flex: 0 0 auto; text-align: right; font-size: 13px; font-weight: 800; }
.progress-wrap small { display: block; color: var(--muted); font-size: 10px; font-weight: 500; margin-top: 4px; }
.progress-track { height: 8px; background: #e8edf1; border-radius: 999px; overflow: hidden; margin-top: 5px; }
.progress-track div { height: 100%; background: var(--brand); width: 0; transition: width .2s; }
.deadline-note { background: #f4f6f8; border: 1px solid #e0e5ea; border-radius: 9px; padding: 11px 13px; margin: 13px 0; color: #37445a; font-size: 13px; }
.deadline-note.scheduled { background: #eef4f8; border-color: #cfdeea; color: #304b62; }
.deadline-note.closed { background: #fff4e8; border-color: #f2d5a7; color: #70450a; }
.toolbar { display: flex; gap: 9px; margin: 13px 0; }
.button { min-height: 42px; border-radius: 8px; padding: 9px 13px; font: inherit; font-size: 13px; font-weight: 800; cursor: pointer; }
.primary { border: 1px solid var(--brand); background: var(--brand); color: #fff; }
.primary:hover { background: var(--brand-dark); }
.secondary { background: #fff; color: var(--ink); border: 1px solid #aeb9c7; }
.secondary:hover { background: #f5f7f9; }
.groups { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; margin-top: 15px; }
.group { min-width: 0; border: 1px solid var(--line); border-radius: 11px; padding: 14px; }
.group h3 { font-size: 15px; line-height: 1.3; margin: 0 0 4px; }
.group-intro { font-size: 11px; color: var(--muted); margin: 0 0 9px; }
.items { list-style: none; padding: 0; margin: 0; }
.item { padding: 10px 0; border-top: 1px solid #edf0f4; }
.item:first-child { border-top: 0; }
.check-row { display: flex; align-items: flex-start; gap: 9px; min-width: 0; }
.check-row input { appearance: none; flex: 0 0 18px; width: 18px; height: 18px; border: 1.5px solid #7d8a9a; border-radius: 4px; margin: 2px 0 0; background: #fff; cursor: pointer; }
.check-row input:checked { background: var(--brand); border-color: var(--brand); }
.check-row input:checked::after { content: "✓"; display: block; color: #fff; font-size: 13px; line-height: 16px; text-align: center; font-weight: 900; }
.item-copy { min-width: 0; }
.item-title { font-size: 13px; font-weight: 750; display: block; }
.item-detail { display: block; color: #546175; font-size: 12px; margin-top: 3px; }
.item-footer { display: flex; justify-content: space-between; gap: 8px; align-items: center; margin: 6px 0 0 27px; }
.item-kind { font-size: 9px; font-weight: 850; letter-spacing: .04em; text-transform: uppercase; color: #586476; }
.item-kind.required { color: #176140; }
.item-kind.conditional { color: #875000; }
.item-kind.requirement { color: #214f91; }
.item-kind.unknown { color: #8b3a3a; }
.source-page { color: var(--brand-dark); font-size: 10px; font-weight: 750; text-decoration: underline; text-underline-offset: 2px; white-space: nowrap; }
.unknown-note { border-left: 4px solid #c18319; background: #fff8e8; padding: 12px 14px; border-radius: 0 9px 9px 0; margin-top: 14px; font-size: 12px; color: #5e471f; }
.unknown-note:empty { display: none; }
.income-panel[hidden], .checklist-panel[hidden] { display: none; }
.income-panel p { font-size: 13px; color: #3e4c64; }
.income-fields { display: grid; grid-template-columns: 1fr 1fr; gap: 13px; margin: 14px 0; }
.income-fields label { display: grid; gap: 5px; font-size: 12px; font-weight: 800; }
.income-fields input { min-height: 44px; width: 100%; border: 1px solid #aeb9c7; border-radius: 8px; padding: 9px 10px; background: #fff; color: var(--ink); font: inherit; font-size: 15px; }
.deduction-row, .turnover-row { padding: 12px; border: 1px solid var(--line); border-radius: 9px; background: #f9fafb; }
.deduction-row { border-color: #cfe2d9; background: #f1f8f5; }
.deduction-row em, .turnover-row em { display: block; color: var(--muted); font-size: 11px; margin: 3px 0 0 27px; font-style: normal; }
.income-result { margin-top: 12px; padding: 12px 14px; border-radius: 9px; background: #f0f3f6; border: 1px solid #dce3eb; font-size: 13px; color: #344258; }
.income-result.good { background: #edf7f0; border-color: #c7e3d0; color: #175c38; }
.income-result.warn { background: #fff5e8; border-color: #efd4a4; color: #70450a; }
.income-result.bad { background: #fbeeed; border-color: #efc6c3; color: #8b3030; }
.micro { font-size: 11px !important; color: var(--muted) !important; }
.method { box-shadow: none; margin-top: 19px; }
.method h2 { font-size: 19px; margin: 0 0 8px; }
.method ul { padding-left: 20px; margin: 8px 0; }
.method li { font-size: 13px; color: #3e4c64; margin: 5px 0; }
.method p { font-size: 12px; color: #526075; }
.official-link { border-top: 1px solid var(--line); padding-top: 10px; }
@media (max-width: 760px) {
  .checklist-page { padding: 0 15px 40px; }
  .tool-hero h1 { font-size: 32px; }
  .lead { font-size: 16px; }
  .call-card, .panel, .checklist-panel, .method { padding: 17px; }
  .call-card h2 { font-size: 19px; }
  .call-top { gap: 10px; }
  .verified { font-size: 10px; padding: 6px 8px; }
  .tracks { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .groups { grid-template-columns: 1fr 1fr; gap: 9px; }
  .group { padding: 11px; }
  .item-footer { align-items: flex-start; flex-direction: column; gap: 3px; }
  .source-page { white-space: normal; }
  .check-head h2 { font-size: 21px; }
}
@media (max-width: 520px) {
  .call-top { display: block; }
  .verified { display: inline-block; margin-top: 10px; text-align: left; }
  .source-links { display: grid; }
  .source-links a { justify-content: space-between; }
  .tracks { grid-template-columns: 1fr; }
  .groups { grid-template-columns: 1fr; }
  .check-head { display: block; }
  .progress-wrap { margin-top: 14px; max-width: none; width: 100%; text-align: left; }
  .income-fields { grid-template-columns: 1fr; }
  .toolbar { flex-wrap: wrap; }
  .toolbar .button { flex: 1 1 160px; }
  .check-head h2 { font-size: 20px; }
}
@media print {
  body { background: #fff; }
  .top, .mnav, .crumbs, .tool-hero, .call-card, #tracks-title, .section-heading, .muted, .toolbar, .income-panel, .method, footer, .track { display: none !important; }
  .checklist-page { max-width: none; padding: 0; }
  .checklist-panel { display: block !important; border: 0; box-shadow: none; padding: 0; margin: 0; }
  .check-head { padding: 0 0 8px; }
  .check-head h2 { font-size: 20px; }
  .deadline-note { margin: 8px 0; padding: 8px; }
  .groups { grid-template-columns: 1fr 1fr; gap: 7px; margin: 8px 0; }
  .group { padding: 8px; }
  .item { padding: 6px 0; }
  .item-title { font-size: 11px; }
  .item-detail { font-size: 10px; }
  .unknown-note { font-size: 10px; }
  .progress-wrap { max-width: 35%; }
  .source-page { color: #333; }
  .check-row input { appearance: auto; accent-color: #0b6e5b; }
  .check-row input:checked::after { content: none; }
  .check-row input:checked { background: initial; }
}