:root {
    --tax-navy: #0b2a52;
    --tax-blue: #1768ad;
    --tax-sky: #eaf4fd;
    --tax-ink: #17263a;
    --tax-muted: #64748b;
    --tax-line: #dbe5ef;
    --tax-bg: #f4f7fa;
    --tax-green: #0c8b6b;
}

html { scroll-behavior: smooth; }
.tax-section-shortcuts { position: fixed; top: 50%; left: 10px; z-index: 1010; display: grid; gap: 9px; width: 92px; transform: translateY(-50%); }
.tax-section-shortcuts a { display: flex; height: 66px; padding: 8px 7px; flex-direction: column; align-items: center; justify-content: center; border: 1px solid var(--tax-blue); border-radius: 11px; background: var(--tax-blue); box-shadow: 0 8px 24px rgba(11,49,90,.18); color: #fff; font-size: 11px; font-weight: 700; line-height: 1.35; text-align: center; text-decoration: none; transition: .18s ease; }
.tax-section-shortcuts a:hover, .tax-section-shortcuts a:focus-visible { border-color: var(--tax-navy); background: var(--tax-navy); color: #fff; transform: translateX(3px); }
.tax-section-shortcuts a span { display: grid; width: 22px; height: 22px; margin-bottom: 4px; place-items: center; border-radius: 50%; background: rgba(255,255,255,.2); color: #fff; font-size: 11px; }
#income-section-title, #allowance-section-title { scroll-margin-top: 104px; }

.tax-calculator-page { background: var(--tax-bg); color: var(--tax-ink); }
.tax-calculator-page .site-header { position: relative; background: #071b33; }
.tax-calculator-page .navigation { background: #071b33; }
.tax-calculator-page main { min-height: 62vh; }
.tax-hero { position: relative; isolation: isolate; overflow: hidden; padding: 76px 0 70px; background: radial-gradient(circle at 85% 0%, rgba(61, 157, 230, .3), transparent 36%), linear-gradient(135deg, #071b33 0%, #123f70 100%); color: #fff; }
.tax-hero--compact { padding-bottom: 52px; }
.tax-hero__background, .tax-hero__overlay { position: absolute; inset: 0; width: 100%; height: 100%; }
.tax-hero__background { z-index: -2; object-fit: cover; object-position: center; }
.tax-hero__overlay { z-index: -1; background: linear-gradient(90deg, rgba(0,0,0,.82) 0%, rgba(0,0,0,.68) 52%, rgba(0,0,0,.58) 100%); }
.tax-breadcrumb { display: flex; gap: 9px; align-items: center; flex-wrap: wrap; margin-bottom: 40px; color: rgba(255,255,255,.68); font-size: 14px; }
.tax-breadcrumb a { color: rgba(255,255,255,.88); text-decoration: none; }
.tax-breadcrumb a:hover { color: #fff; }
.tax-hero__content { max-width: 800px; }
.tax-hero h1 { margin: 0 0 18px; color: #fff; font-size: clamp(36px, 5vw, 62px); font-weight: 800; line-height: 1.12; }
.tax-hero--compact h1 { font-size: clamp(34px, 4vw, 52px); }
.tax-hero__content > p:last-child { max-width: 700px; margin: 0; color: rgba(255,255,255,.8); font-size: 18px; line-height: 1.75; }

.tax-options-section, .tax-calculation-section { padding: 64px 0 82px; }
.tax-section-heading { margin-bottom: 28px; }
.tax-section-heading h2 { margin: 0; color: var(--tax-ink); font-size: clamp(25px, 3vw, 36px); font-weight: 800; }
.tax-business-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 20px; justify-content: start; }
.tax-business-card { position: relative; isolation: isolate; display: grid; grid-template-columns: minmax(0,1fr) auto; gap: 20px; align-items: end; width: 100%; aspect-ratio: 16 / 9; padding: 26px; overflow: hidden; border: 0; border-radius: 20px; background: #163c62; color: #fff; text-decoration: none; box-shadow: 0 12px 34px rgba(27, 53, 84, .13); transition: transform .2s ease, box-shadow .2s ease; }
.tax-business-card:hover { transform: translateY(-4px); color: #fff; box-shadow: 0 20px 46px rgba(17, 55, 91, .24); }
.tax-business-card__background, .tax-business-card__overlay { position: absolute; inset: 0; width: 100%; height: 100%; }
.tax-business-card__background { z-index: -2; object-fit: cover; transition: transform .35s ease; }
.tax-business-card__overlay { z-index: -1; background: linear-gradient(180deg, rgba(4,20,39,.12) 10%, rgba(4,20,39,.9) 100%); }
.tax-business-card--no-image { background: radial-gradient(circle at 85% 10%, rgba(81,174,235,.45), transparent 38%), linear-gradient(145deg, #123f70, #071b33); }
.tax-business-card:hover .tax-business-card__background { transform: scale(1.035); }
.tax-business-card__body { display: flex; flex-direction: column; align-items: flex-start; align-self: end; }
.tax-business-card__badge { margin-bottom: 11px; padding: 5px 10px; border-radius: 999px; background: rgba(255,255,255,.18); color: #fff; font-size: 12px; font-weight: 800; backdrop-filter: blur(8px); }
.tax-business-card__body strong { margin-bottom: 7px; color: #fff; font-size: 26px; line-height: 1.35; text-shadow: 0 2px 12px rgba(0,0,0,.28); }
.tax-business-card__body > span:not(.tax-business-card__badge) {
    display: block;
    width: 100%;
    min-height: 1.6em;
    overflow: hidden;
    color: rgba(255,255,255,.84);
    line-height: 1.6;
    text-overflow: ellipsis;
    white-space: nowrap;
}
.tax-business-card__arrow { position: relative; color: #fff; font-size: 30px; transition: transform .2s ease; }
.tax-business-card:hover .tax-business-card__arrow { transform: translateX(5px); }
.tax-empty-state { padding: 60px 25px; border: 1px dashed #adc1d4; border-radius: 18px; background: #fff; text-align: center; }
.tax-empty-state h2 { font-size: 22px; }
.tax-empty-state p { margin: 8px 0 0; color: var(--tax-muted); }
.tax-direct-income-section { display: flex; align-items: center; justify-content: space-between; gap: 28px; margin-top: 34px; padding: 26px 28px; border: 1px solid #cfe0ef; border-radius: 18px; background: #fff; box-shadow: 0 10px 28px rgba(27,53,84,.06); }
.tax-direct-income-section h2 { margin: 0; color: var(--tax-navy); font-size: 22px; font-weight: 800; }
.tax-direct-income-section p { margin: 7px 0 0; color: var(--tax-muted); line-height: 1.6; }
.tax-direct-income-button { flex: 0 0 auto; padding: 13px 18px; border: 0; border-radius: 11px; background: var(--tax-blue); color: #fff; font-weight: 700; }
.tax-direct-income-button span { display: inline-block; margin-left: 7px; transition: transform .15s ease; }
.tax-direct-income-button:hover { background: var(--tax-navy); }
.tax-direct-income-button:hover span { transform: translateX(3px); }
.tax-direct-income-modal .modal-content { overflow: hidden; border: 0; border-radius: 18px; }
.tax-direct-income-modal .modal-header { align-items: flex-start; padding: 22px 24px; border-bottom-color: var(--tax-line); }
.tax-direct-income-modal .modal-header p { margin: 5px 0 0; color: var(--tax-muted); font-size: 13px; }
.tax-direct-income-modal .modal-body { padding: 20px 24px 24px; background: #f6f9fc; }
.tax-direct-income-groups { display: grid; gap: 10px; }
.tax-direct-income-group { overflow: hidden; border: 1px solid var(--tax-line); border-radius: 12px; background: #fff; }
.tax-direct-income-group summary { display: flex; align-items: center; gap: 12px; padding: 14px 16px; cursor: pointer; list-style: none; }
.tax-direct-income-group summary::-webkit-details-marker { display: none; }
.tax-direct-income-group summary::after { margin-left: auto; color: var(--tax-blue); content: '+'; font-size: 20px; }
.tax-direct-income-group[open] summary::after { content: '−'; }
.tax-direct-income-group summary strong { color: var(--tax-blue); }
.tax-direct-income-group summary span { color: var(--tax-ink); font-weight: 700; }
.tax-direct-income-links { display: grid; gap: 1px; padding: 0 10px 10px; }
.tax-direct-income-links a,.tax-direct-income-link { display: flex; align-items: center; justify-content: space-between; gap: 14px; padding: 11px 12px; border-radius: 9px; color: #40566c; font-size: 14px; text-decoration: none; }
.tax-direct-income-links a:hover { background: var(--tax-sky); color: var(--tax-blue); }
.tax-direct-income-links a strong { color: var(--tax-blue); }
.tax-direct-income-link.is-disabled { cursor: not-allowed; background: #f4f6f8; color: #8a99a8; }
.tax-direct-income-link small { flex: 0 0 auto; font-size: 11px; }

.tax-calculation-layout { display: grid; grid-template-columns: minmax(0, 1.45fr) minmax(330px, .75fr); gap: 24px; align-items: start; }
.tax-form-card, .tax-result-card { border: 1px solid var(--tax-line); border-radius: 20px; background: #fff; box-shadow: 0 12px 34px rgba(27, 53, 84, .07); }
.tax-form-card { overflow: hidden; }
.tax-form-card__head { padding: 28px 30px; border-bottom: 1px solid var(--tax-line); }
.tax-form-card__head span:first-child { color: var(--tax-blue); font-size: 12px; font-weight: 800; letter-spacing: .06em; }
.tax-form-card__head h2 { margin: 0; color: var(--tax-ink); font-size: 24px; font-weight: 800; }
.tax-law-badge { flex: 0 0 auto; padding: 8px 13px; border-radius: 999px; background: var(--tax-sky); color: var(--tax-blue) !important; font-weight: 800; letter-spacing: 0 !important; }
.tax-fieldset { margin: 0; padding: 38px 30px 34px; border: 0; border-bottom: 1px solid var(--tax-line); }
.tax-fieldset:last-child { border-bottom: 0; }
.tax-fieldset h3 { margin: 0 0 20px; color: var(--tax-ink); font-size: 18px; font-weight: 800; }
.tax-field-intro { margin: -8px 0 16px; color: var(--tax-muted); font-size: 14px; }
.tax-period-switch { display: grid; grid-template-columns: repeat(2, 1fr); gap: 10px; margin-bottom: 20px; }
.tax-period-switch label, .tax-expense-methods label { margin: 0; cursor: pointer; }
.tax-period-switch input, .tax-expense-methods input { position: absolute; opacity: 0; pointer-events: none; }
.tax-period-switch span { display: block; padding: 12px 14px; border: 1px solid var(--tax-line); border-radius: 10px; text-align: center; font-weight: 700; transition: .15s ease; }
.tax-period-switch input:checked + span { border-color: var(--tax-blue); background: var(--tax-sky); color: var(--tax-blue); box-shadow: inset 0 0 0 1px var(--tax-blue); }
.tax-input-label { display: flex; justify-content: space-between; gap: 10px; margin-bottom: 8px; color: #33465b; font-size: 14px; font-weight: 700; }
.tax-input-label strong { color: var(--tax-muted); font-size: 13px; }
.tax-money-input { width: 100%; height: 52px; padding: 10px 14px; border: 1px solid #bdccda; border-radius: 11px; background: #fff; color: var(--tax-ink); font-size: 20px; font-weight: 700; outline: none; }
.tax-money-input:focus { border-color: var(--tax-blue); box-shadow: 0 0 0 3px rgba(23, 104, 173, .12); }
.tax-allowance-list { display: grid; gap: 14px; margin-bottom: 24px; }
.tax-allowance-item { padding: 0; border: 0; background: transparent; }
.family-group-title { color: var(--tax-navy); font-size: 18px; line-height: 1.6; margin-bottom: 18px; }
.family-group-title--next { margin-top: 36px; padding-top: 30px; border-top: 2px solid var(--tax-line); }
.tax-allowance-accordion { display: grid; gap: 14px; }
.tax-allowance-accordion .accordion-item { overflow: hidden; border: 1px solid var(--tax-line); border-radius: 14px; }
.tax-allowance-accordion .accordion-button { gap: 14px; padding: 18px 20px; color: var(--tax-navy); background: #f8fafc; font-size: 15px; font-weight: 800; box-shadow: none; }
.tax-allowance-accordion .accordion-button:not(.collapsed) { color: var(--tax-blue); background: var(--tax-sky); box-shadow: inset 0 -1px 0 var(--tax-line); }
.tax-allowance-accordion .accordion-button:focus { border-color: transparent; box-shadow: 0 0 0 3px rgba(23, 104, 173, .12); }
.tax-allowance-accordion__name { flex: 1 1 auto; min-width: 0; line-height: 1.5; }
.tax-allowance-accordion__total { flex: 0 0 auto; margin-left: auto; color: var(--tax-green); font-size: 14px; font-weight: 800; white-space: nowrap; }
.tax-allowance-accordion .accordion-body { padding: 0 20px 22px; }
.tax-allowance-accordion .accordion-body > .family-item:first-child { padding-top: 20px; }
.family-item { padding: 20px 0; border-bottom: 1px solid var(--tax-line); }
.family-item:first-of-type { padding-top: 0; }
.family-item h5 { font-size: 14px; margin-bottom: 14px; }
.family-check { display: flex; align-items: center; gap: 8px; margin: 12px 0; font-size: 14px; font-weight: 400; }
.family-check input { width: 18px; height: 18px; flex-shrink: 0; accent-color: var(--tax-blue); }
.family-child-row { display: flex; flex-wrap: wrap; align-items: center; gap: 16px; margin: 0; padding: 15px 0; border-bottom: 1px solid var(--tax-line); }
.family-child-row[hidden] { display: none; }
.family-child-order { color: var(--tax-navy); font-size: 14px; font-weight: 700; flex: 1; min-width: 140px; }
.family-child-row .family-check { margin: 0; }
.family-subtotal { display: flex; align-items: center; justify-content: space-between; gap: 16px; margin-top: 12px; color: var(--tax-navy); font-size: 14px; font-weight: 700; }
.family-subtotal output { flex: 0 0 auto; color: var(--tax-green); text-align: right; }
.family-total { display: flex; justify-content: space-between; flex-wrap: wrap; gap: 12px; margin-top: 20px; padding: 18px; background: var(--tax-sky); border-radius: 12px; }
.family-related-input { margin-top: 18px; }
.tax-rule-details { margin-top: 10px; color: var(--tax-muted); font-size: 12px; line-height: 1.65; }
.tax-rule-details summary { width: fit-content; color: var(--tax-blue); cursor: pointer; font-weight: 700; }
.tax-rule-details p { margin: 8px 0 0; padding: 12px 14px; border-radius: 9px; background: #f6f8fb; }
.tax-rule-details ul { margin: 10px 0 0; padding: 12px 14px 12px 34px; border-radius: 9px; background: #f6f8fb; }
.tax-rule-details li + li { margin-top: 7px; }
.tax-rule-details .tax-rule-note { margin-top: 8px; color: #5b6e83; }
.tax-money-input--calculated { cursor: default; }
.tax-other-allowance-label { margin-top: 4px; }
.tax-field-help { margin: 7px 0 0; color: var(--tax-muted); font-size: 12px; line-height: 1.55; }
.tax-expense-methods { display: grid; grid-template-columns: repeat(2, 1fr); gap: 12px; }
.tax-expense-methods label > span { display: flex; flex-direction: column; min-height: 94px; padding: 16px; border: 1px solid var(--tax-line); border-radius: 12px; transition: .15s ease; }
.tax-expense-methods strong { color: var(--tax-ink); font-size: 15px; }
.tax-expense-methods small { margin-top: 6px; color: var(--tax-muted); line-height: 1.45; }
.tax-expense-methods input:checked + span { border-color: var(--tax-blue); background: #f3f9ff; box-shadow: inset 0 0 0 1px var(--tax-blue); }
#actualExpenseWrap { margin-top: 18px; }
.tax-fixed-rule { padding: 15px 17px; border: 1px solid #a7d8c9; border-radius: 11px; background: #effaf6; color: #087658; font-weight: 700; }
.tax-fixed-rule--muted { border-color: var(--tax-line); background: #f5f7f9; color: var(--tax-muted); }
.tax-income-source-list { display: grid; gap: 18px; }
.tax-income-source { min-width: 0; }
.tax-income-source__panel { overflow: hidden; border: 1px solid var(--tax-line); border-radius: 15px; background: #fbfdff; }
.tax-income-source__head { display: grid; grid-template-columns: 48px minmax(0,1fr); align-items: center; background: #f8fafc; }
.tax-income-source__head:has(.tax-income-source__toggle:not(.collapsed)) { background: var(--tax-sky); }
.tax-income-source__head h4 { margin: 0; color: var(--tax-navy); font-size: 16px; font-weight: 800; }
.tax-income-source__toggle { gap: 14px; padding: 18px 20px 18px 4px; color: var(--tax-navy); background: #f8fafc; box-shadow: none; }
.tax-income-source__toggle:not(.collapsed) { color: var(--tax-blue); background: var(--tax-sky); box-shadow: inset 0 -1px 0 var(--tax-line); }
.tax-income-source__toggle:focus { border-color: transparent; box-shadow: 0 0 0 3px rgba(23,104,173,.12); }
.tax-income-source__content { padding: 20px 22px 22px; border-top: 1px solid var(--tax-line); }
.tax-remove-income-source { position: relative; z-index: 2; display: grid; width: 32px; height: 32px; margin-left: 14px; padding: 0; place-items: center; border: 1px solid #e9bcbc; border-radius: 8px; background: #fff; color: #b23838; font-size: 15px; cursor: pointer; }
.tax-remove-income-source:hover, .tax-remove-income-source:focus-visible { border-color: #b23838; background: #fff3f3; }
.source-option-trigger { display: grid; grid-template-columns: 66px minmax(0,1fr) auto; width: 100%; align-items: center; gap: 13px; margin-bottom: 16px; padding: 8px 13px 8px 8px; border: 1px solid #bdccda; border-radius: 11px; background: #fff; color: var(--tax-ink); text-align: left; transition: border-color .15s ease, box-shadow .15s ease; }
.source-option-trigger:hover { border-color: var(--tax-blue); }
.source-option-trigger:focus-visible { outline: 0; border-color: var(--tax-blue); box-shadow: 0 0 0 3px rgba(23,104,173,.12); }
.source-option-trigger > img,.source-option-trigger__placeholder { width: 66px; height: 48px; border-radius: 8px; object-fit: cover; }
.source-option-trigger__placeholder { display: grid; place-items: center; background: var(--tax-sky); color: var(--tax-blue); font-size: 22px; }
.source-option-trigger__text { display: flex; min-width: 0; flex-direction: column; }
.source-option-trigger__text strong { overflow: hidden; color: var(--tax-ink); font-size: 14px; text-overflow: ellipsis; white-space: nowrap; }
.source-option-trigger__text small { margin-top: 3px; color: var(--tax-muted); font-size: 11px; }
.source-option-trigger__arrow { color: var(--tax-blue); font-size: 21px; }
.source-expense-rule { margin-top: 20px; }
.source-actual-expense-wrap { margin-top: 18px; }
.tax-source-expense-result { display: flex; align-items: center; justify-content: space-between; gap: 15px; margin-top: 18px; padding-top: 14px; border-top: 1px dashed #ccd9e5; color: var(--tax-muted); font-size: 13px; }
.tax-source-expense-result strong { color: var(--tax-green); font-size: 15px; }
.tax-add-income-source { width: 100%; margin-top: 16px; padding: 13px 16px; border: 1px dashed #86acd0; border-radius: 11px; background: #f4f9fe; color: var(--tax-blue); font-weight: 400; }
.tax-add-income-source:hover { border-style: solid; background: var(--tax-sky); }
.tax-add-income-source:disabled { cursor: default; opacity: .6; }

.tax-income-modal .modal-content { overflow: hidden; border: 0; border-radius: 18px; }
.tax-income-modal .modal-dialog { height: calc(100dvh - 1rem); margin-top: .5rem; margin-bottom: .5rem; }
.tax-income-modal .modal-content { height: 100%; max-height: 100%; }
.tax-income-modal .modal-header { align-items: flex-start; padding: 22px 24px; border-bottom-color: var(--tax-line); }
.tax-income-modal .modal-header p { margin: 5px 0 0; color: var(--tax-muted); font-size: 13px; }
.tax-income-modal .modal-body { display: flex; min-height: 0; flex-direction: column; padding: 24px; overflow: hidden; background: #f5f8fb; }
.tax-income-modal__tabs { margin: -8px 0 22px; border-bottom-color: #cfdce8; }
.tax-income-modal__tabs .nav-link { padding: 11px 18px; color: var(--tax-muted); font-weight: 700; }
.tax-income-modal__tabs .nav-link.active { color: var(--tax-blue); }
.tax-income-modal__content { flex: 1 1 auto; min-height: 0; }
.tax-income-modal__content > .tab-pane { height: 100%; }
#businessIncomePane { overflow-y: auto; }
#otherIncomePane.active { display: flex; min-height: 0; flex-direction: column; }
.tax-income-modal__grid { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); gap: 16px; }
.tax-income-modal-card { position: relative; isolation: isolate; display: block; width: 100%; aspect-ratio: 16/9; overflow: hidden; border: 2px solid transparent; border-radius: 15px; background: #16466f; color: #fff; text-align: left; box-shadow: 0 10px 25px rgba(20,55,87,.12); transition: transform .18s ease,border-color .18s ease,box-shadow .18s ease; }
.tax-income-modal-card > img,.tax-income-modal-card__overlay { position: absolute; inset: 0; width: 100%; height: 100%; }
.tax-income-modal-card > img { z-index: -2; object-fit: cover; }
.tax-income-modal-card__overlay { z-index: -1; background: linear-gradient(180deg,rgba(4,20,39,.08) 5%,rgba(4,20,39,.94) 100%); }
.tax-income-modal-card__body { position: absolute; right: 0; bottom: 0; left: 0; display: flex; min-width: 0; flex-direction: column; padding: 18px; }
.tax-income-modal-card__body strong { overflow: hidden; color: #fff; font-size: 18px; text-overflow: ellipsis; white-space: nowrap; }
.tax-income-modal-card__body small { overflow: hidden; margin-top: 4px; color: rgba(255,255,255,.78); font-size: 12px; text-overflow: ellipsis; white-space: nowrap; }
.tax-income-modal-card__body em { align-self: flex-start; margin-top: 10px; padding: 4px 8px; border-radius: 999px; background: rgba(255,255,255,.18); color: #fff; font-size: 10px; font-style: normal; font-weight: 800; }
.tax-income-modal-card:hover:not(:disabled) { z-index: 1; border-color: #63b2ee; transform: translateY(-3px); box-shadow: 0 16px 32px rgba(20,55,87,.2); }
.tax-income-modal-card.is-selected { border-color: #34a3f1; box-shadow: 0 0 0 3px rgba(52,163,241,.18); }
.tax-income-modal-card.is-unavailable { cursor: not-allowed; filter: grayscale(.65); opacity: .58; }
.tax-income-search { display: block; margin-bottom: 16px; }
.tax-income-search span { display: block; margin-bottom: 7px; color: #40566c; font-size: 13px; font-weight: 700; }
.tax-income-search input { width: 100%; height: 46px; padding: 9px 13px; border: 1px solid #bdccda; border-radius: 10px; background: #fff; color: var(--tax-ink); outline: 0; }
.tax-income-search input:focus { border-color: var(--tax-blue); box-shadow: 0 0 0 3px rgba(23,104,173,.12); }
.tax-income-table-wrap { flex: 1 1 auto; min-height: 0; max-height: none; overflow-y: auto; border: 1px solid var(--tax-line); border-radius: 12px; background: #fff; }
.tax-income-option-table { margin: 0; font-size: 13px; }
.tax-income-option-table thead { position: sticky; top: 0; z-index: 1; background: #edf4fa; }
.tax-income-option-table th { padding: 12px; border-bottom-width: 1px; color: #40566c; white-space: nowrap; }
.tax-income-option-table td { padding: 11px 12px; vertical-align: middle; }
.tax-income-option-table__code { color: var(--tax-blue); font-weight: 800; white-space: nowrap; }
.tax-income-option-table__category { color: var(--tax-muted); }
.tax-income-option-table tr.is-unavailable td { background: #f5f6f7; color: #9aa6b2; }
.tax-income-option-select { min-width: 76px; padding: 7px 10px; border: 1px solid #92b9db; border-radius: 8px; background: #fff; color: var(--tax-blue); font-size: 11px; font-weight: 700; white-space: nowrap; }
.tax-income-option-select:hover:not(:disabled) { background: var(--tax-sky); }
.tax-income-option-select.is-selected { border-color: var(--tax-green); background: #effaf6; color: var(--tax-green); }
.tax-income-option-select:disabled { cursor: not-allowed; border-color: #d2d8de; background: #eceff2; color: #8c98a4; }
.tax-income-search-empty { margin: 22px 0 4px; color: var(--tax-muted); text-align: center; }

.tax-result-card { position: sticky; top: 98px; overflow: hidden; }
.tax-result-card__head { display: flex; justify-content: space-between; align-items: center; gap: 12px; padding: 22px 24px; background: var(--tax-navy); color: #fff; }
.tax-result-card__head span { font-weight: 800; }
.tax-result-card__head strong { padding: 5px 9px; border-radius: 999px; background: rgba(255,255,255,.13); font-size: 12px; }
.tax-result-list { margin: 0; padding: 10px 24px 5px; }
.tax-result-list > div { display: flex; justify-content: space-between; gap: 20px; padding: 14px 0; border-bottom: 1px solid #edf1f5; }
.tax-result-list dt { color: var(--tax-muted); font-weight: 500; }
.tax-result-list dd { margin: 0; color: var(--tax-ink); font-weight: 800; text-align: right; }
.tax-result-list > .tax-result-breakdown { display: block; padding-bottom: 10px; border-bottom: 0; }
.tax-result-breakdown__title { margin: 0 0 7px; color: var(--tax-muted); font-size: 12px; font-weight: 400; }
.tax-result-breakdown__item { display: flex; justify-content: space-between; gap: 14px; padding: 4px 0; color: #52687b; font-size: 12px; font-weight: 400; }
.tax-result-breakdown__item span:first-child { min-width: 0; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
.tax-result-breakdown__item span:last-child { flex: 0 0 auto; text-align: right; }
.tax-result-total { margin: 18px 24px 0; padding: 22px; border-radius: 16px; background: linear-gradient(145deg, #eaf5ff, #f2fbf8); }
.tax-result-total span { display: block; color: #4c647a; font-size: 13px; line-height: 1.5; }
.tax-result-total strong { display: block; margin-top: 9px; color: var(--tax-navy); font-size: clamp(32px, 4vw, 35px); line-height: 1; overflow-wrap: anywhere; }
.tax-result-total small { display: block; margin-top: 5px; color: var(--tax-blue); font-weight: 800; }
.tax-result-tax { margin: 12px 24px 0; padding: 20px 22px; border: 1px solid #b8dfd4; border-radius: 16px; background: #f0faf7; }
.tax-result-tax > span { display: block; color: #496b62; font-size: 13px; }
.tax-result-tax > strong { display: block; margin-top: 8px; color: #087658; font-size: clamp(29px, 3.5vw, 40px); line-height: 1; overflow-wrap: anywhere; }
.tax-result-tax > small { display: block; margin-top: 5px; color: var(--tax-green); font-weight: 800; }
.tax-rate-detail-link { margin-top: 13px; padding: 0; border: 0; border-bottom: 1px solid currentColor; background: transparent; color: var(--tax-blue); font-size: 13px; font-weight: 800; line-height: 1.5; }
.tax-rate-detail-link:hover { color: var(--tax-navy); }
.tax-rate-unavailable { margin: 12px 0 0; color: var(--tax-muted); font-size: 12px; }
.tax-result-note { margin: 18px 24px 0; color: var(--tax-muted); font-size: 12px; line-height: 1.6; }
.tax-back-link { display: block; margin: 17px 24px 24px; color: var(--tax-blue); font-size: 14px; font-weight: 800; text-decoration: none; }

.tax-rate-modal .modal-content { overflow: hidden; border: 0; border-radius: 18px; }
.tax-rate-modal .modal-header { align-items: flex-start; padding: 22px 24px; border-bottom-color: var(--tax-line); }
.tax-rate-modal .modal-header p { margin: 5px 0 0; color: var(--tax-muted); font-size: 13px; }
.tax-rate-modal .modal-body { padding: 22px 24px; }
.tax-rate-modal__summary { display: grid; grid-template-columns: 1fr auto; gap: 8px 20px; margin-bottom: 20px; padding: 16px 18px; border-radius: 12px; background: var(--tax-sky); }
.tax-rate-modal__summary span { color: var(--tax-muted); }
.tax-rate-modal__summary strong { color: var(--tax-navy); text-align: right; }
.tax-rate-table { margin-bottom: 12px; font-size: 14px; }
.tax-rate-table th { border-bottom-width: 1px; color: #40566c; white-space: nowrap; }
.tax-rate-table td { padding-top: 12px; padding-bottom: 12px; vertical-align: middle; }
.tax-rate-modal__note { margin: 0; color: var(--tax-muted); font-size: 12px; line-height: 1.6; }

@media (max-width: 991.98px) {
    .tax-calculation-layout { grid-template-columns: 1fr; }
    .tax-result-card { position: static; }
    .tax-business-grid { grid-template-columns: 1fr; }
    .tax-income-modal__grid { grid-template-columns: repeat(2,minmax(0,1fr)); }
}

@media (min-width: 992px) and (max-width: 1199.98px) {
    .tax-business-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}

@media (min-width: 576px) {
    .tax-income-modal .modal-dialog { height: calc(100dvh - 3.5rem); margin-top: 1.75rem; margin-bottom: 1.75rem; }
}

@media (max-width: 767.98px) {
    .tax-section-shortcuts { left: 6px; gap: 6px; width: 56px; }
    .tax-section-shortcuts a { height: 56px; padding: 6px 3px; font-size: 9px; }
    .tax-section-shortcuts a span { width: 19px; height: 19px; margin-bottom: 2px; font-size: 9px; }
    .tax-hero { padding: 54px 0 50px; }
    .tax-breadcrumb { margin-bottom: 28px; }
    .tax-options-section, .tax-calculation-section { padding: 42px 0 60px; }
    .tax-business-grid { grid-template-columns: minmax(0, 470px); }
    .tax-business-card { padding: 24px; }
    .tax-business-card__arrow { display: none; }
    .tax-business-card__body strong { font-size: 19px; }
    .tax-direct-income-section { align-items: stretch; flex-direction: column; }
    .tax-direct-income-button { width: 100%; }
    .tax-form-card__head { padding: 24px 20px; }
    .tax-fieldset { padding: 32px 20px 30px; }
    .tax-period-switch, .tax-expense-methods { grid-template-columns: 1fr; }
    .tax-income-source__head { grid-template-columns: 46px minmax(0,1fr); }
    .tax-income-source__toggle { padding: 16px 18px 16px 4px; }
    .tax-remove-income-source { margin-left: 12px; }
    .tax-income-source__content { padding: 18px; }
    .tax-income-modal__grid { grid-template-columns: 1fr; }
}

@media (max-width: 430px) {
    .tax-business-grid { grid-template-columns: minmax(0, 1fr); }
    .tax-business-card { grid-template-columns: 1fr; padding: 20px; }
    .tax-form-card__head { align-items: flex-start; }
    .tax-result-list > div { display: block; }
    .tax-result-list dd { margin-top: 4px; text-align: left; }
    .tax-rate-modal__summary { grid-template-columns: 1fr; }
    .tax-rate-modal__summary strong { margin-bottom: 5px; text-align: left; }
}