.itc-calc.svelte-w9hy1n{font-family:inherit;display:flex;flex-direction:column;gap:2rem}.itc-section.svelte-w9hy1n{border:1px solid var(--color-border, #e2e8f0);border-radius:12px;padding:1.5rem;display:flex;flex-direction:column;gap:1.25rem;background:var(--color-surface, #fff)}.profile-section.svelte-w9hy1n{background:var(--color-surface-raised, #f8fafc)}.section-title.svelte-w9hy1n{font-size:1.05rem;font-weight:700;color:var(--color-ink, #0f172a);margin:0;display:flex;align-items:center;flex-wrap:wrap;gap:.5rem}.schedule-tag.svelte-w9hy1n{background:var(--color-accent, #0ea5e9);color:#fff;font-size:.72rem;font-weight:700;padding:.15rem .5rem;border-radius:4px;letter-spacing:.04em;text-transform:uppercase}.sub-section.svelte-w9hy1n{display:flex;flex-direction:column;gap:1rem;padding-top:.5rem;border-top:1px solid var(--color-border, #e2e8f0)}.sub-title.svelte-w9hy1n{font-size:.92rem;font-weight:700;color:var(--color-ink-muted, #475569);margin:0;display:flex;align-items:center;flex-wrap:wrap;gap:.4rem}.profile-grid.svelte-w9hy1n{display:grid;grid-template-columns:1fr 1fr;gap:1.25rem}@media(max-width:700px){.profile-grid.svelte-w9hy1n{grid-template-columns:1fr}}.input-grid-3.svelte-w9hy1n{display:grid;grid-template-columns:repeat(3,1fr);gap:1rem 1.5rem}.input-grid-2.svelte-w9hy1n{display:grid;grid-template-columns:repeat(2,1fr);gap:1rem 1.5rem}@media(max-width:700px){.input-grid-3.svelte-w9hy1n,.input-grid-2.svelte-w9hy1n{grid-template-columns:1fr}}@media(min-width:701px)and (max-width:900px){.input-grid-3.svelte-w9hy1n{grid-template-columns:1fr 1fr}}.field-group.svelte-w9hy1n{display:flex;flex-direction:column;gap:.45rem}.field-group.svelte-w9hy1n label:where(.svelte-w9hy1n){font-size:.82rem;font-weight:600;color:var(--color-ink-muted, #475569);letter-spacing:.01em;display:flex;align-items:center;gap:.35rem;flex-wrap:wrap}.toggle-row.svelte-w9hy1n{display:flex;gap:.35rem;flex-wrap:wrap}.toggle-row.svelte-w9hy1n button:where(.svelte-w9hy1n){padding:.35rem .85rem;border-radius:6px;border:1px solid var(--color-border, #e2e8f0);background:var(--color-surface, #fff);font-size:.83rem;cursor:pointer;color:var(--color-ink-muted, #475569);transition:background .12s,color .12s,border-color .12s;line-height:1.3}.toggle-row.svelte-w9hy1n button:where(.svelte-w9hy1n) small:where(.svelte-w9hy1n){font-size:.72rem;opacity:.7;display:block}.toggle-row.svelte-w9hy1n button.active:where(.svelte-w9hy1n){background:var(--color-accent, #0ea5e9);border-color:var(--color-accent, #0ea5e9);color:#fff;font-weight:600}.toggle-row.svelte-w9hy1n button:where(.svelte-w9hy1n):hover:not(.active){border-color:var(--color-accent, #0ea5e9);color:var(--color-accent, #0ea5e9)}.ref-badge.svelte-w9hy1n{font-size:.68rem;font-weight:600;background:#f1f5f9;color:#64748b;border:1px solid #e2e8f0;padding:.1rem .4rem;border-radius:4px}.tag-old-only.svelte-w9hy1n{font-size:.68rem;font-weight:700;background:#fff3cd;color:#92400e;border:1px solid #fcd34d;padding:.1rem .4rem;border-radius:4px;white-space:nowrap}.tag-both.svelte-w9hy1n{font-size:.68rem;font-weight:700;background:#d1fae5;color:#065f46;border:1px solid #6ee7b7;padding:.1rem .4rem;border-radius:4px;white-space:nowrap}.act-link.svelte-w9hy1n{font-size:.68rem;font-weight:600;color:var(--color-accent, #0ea5e9);text-decoration:none;border-bottom:1px dashed var(--color-accent, #0ea5e9);white-space:nowrap}.act-link.svelte-w9hy1n:hover{text-decoration:underline}.form16-ref-card.svelte-w9hy1n{background:#f0f9ff;border:1px solid #bae6fd;border-radius:8px;padding:.85rem 1rem}.ref-header.svelte-w9hy1n{font-size:.78rem;font-weight:700;color:#0284c7;margin-bottom:.5rem;text-transform:uppercase;letter-spacing:.04em}.ref-grid.svelte-w9hy1n{display:flex;flex-direction:column;gap:.2rem}.ref-row.svelte-w9hy1n{display:flex;align-items:center;gap:.5rem;font-size:.8rem}.ref-field.svelte-w9hy1n{background:#0284c7;color:#fff;font-weight:700;padding:.1rem .45rem;border-radius:4px;min-width:5rem;text-align:center;font-size:.72rem}.ref-arrow.svelte-w9hy1n{color:#64748b}.ref-label.svelte-w9hy1n{color:#0f172a}.computed-row.svelte-w9hy1n{display:flex;justify-content:space-between;align-items:center;padding:.45rem .75rem;background:var(--color-surface-raised, #f8fafc);border-radius:6px;gap:1rem}.highlight-row.svelte-w9hy1n{background:#e0f2fe;border:1px solid #7dd3fc}.computed-label.svelte-w9hy1n{font-size:.83rem;color:var(--color-ink-muted, #475569)}.computed-value.svelte-w9hy1n{font-size:.95rem;font-weight:700;color:var(--color-ink, #0f172a);white-space:nowrap}.regime-deduction-banner.svelte-w9hy1n{display:flex;gap:.5rem;flex-wrap:wrap}.regime-pill.svelte-w9hy1n{font-size:.8rem;font-weight:600;padding:.35rem .75rem;border-radius:6px}.regime-pill.old.svelte-w9hy1n{background:#fff3cd;color:#92400e;border:1px solid #fcd34d}.regime-pill.new.svelte-w9hy1n{background:#d1fae5;color:#065f46;border:1px solid #6ee7b7}.regime-split-box.svelte-w9hy1n{display:grid;grid-template-columns:1fr 1fr;gap:1rem}@media(max-width:600px){.regime-split-box.svelte-w9hy1n{grid-template-columns:1fr}}.split-col.svelte-w9hy1n{border:1px solid var(--color-border, #e2e8f0);border-radius:8px;overflow:hidden}.split-header.svelte-w9hy1n{font-size:.78rem;font-weight:700;padding:.5rem .85rem;text-transform:uppercase;letter-spacing:.04em}.old-header.svelte-w9hy1n{background:#fff3cd;color:#92400e}.new-header.svelte-w9hy1n{background:#d1fae5;color:#065f46}.split-rows.svelte-w9hy1n{padding:.5rem;display:flex;flex-direction:column;gap:.2rem}.split-row.svelte-w9hy1n{display:flex;justify-content:space-between;font-size:.8rem;padding:.2rem .4rem;border-radius:4px}.split-row.deduct.svelte-w9hy1n{color:#dc2626}.split-row.muted.svelte-w9hy1n{color:#94a3b8;font-style:italic}.split-total.svelte-w9hy1n{display:flex;justify-content:space-between;font-size:.88rem;font-weight:700;padding:.5rem .85rem;background:var(--color-surface-raised, #f8fafc);border-top:1px solid var(--color-border, #e2e8f0)}.split-total.negative.svelte-w9hy1n{color:#dc2626}.hra-compute-grid.svelte-w9hy1n{display:grid;grid-template-columns:repeat(auto-fill,minmax(200px,1fr));gap:1rem}.hra-result.svelte-w9hy1n{background:#f0f9ff;border:1px solid #bae6fd;border-radius:8px;padding:.75rem 1rem}.hra-factors.svelte-w9hy1n{display:flex;gap:1rem;flex-wrap:wrap;font-size:.8rem;color:#0369a1;margin-bottom:.5rem}.hra-factors.svelte-w9hy1n strong:where(.svelte-w9hy1n){color:#0f172a}.cg-rates-banner.svelte-w9hy1n{display:flex;gap:.5rem;flex-wrap:wrap}.cg-rate-pill.svelte-w9hy1n{font-size:.75rem;font-weight:600;padding:.3rem .65rem;border-radius:6px;background:#f1f5f9;border:1px solid #e2e8f0;color:#0f172a}.cg-summary.svelte-w9hy1n{display:flex;flex-direction:column;gap:.35rem}.hp-letout-calc.svelte-w9hy1n{background:var(--color-surface-raised, #f8fafc);border:1px solid var(--color-border, #e2e8f0);border-radius:8px;padding:.75rem;display:flex;flex-direction:column;gap:.35rem}.regime-note.svelte-w9hy1n{font-size:.8rem;color:var(--color-ink-muted, #64748b);display:flex;align-items:center;gap:.5rem;flex-wrap:wrap}.deductions-grid.svelte-w9hy1n{display:grid;grid-template-columns:repeat(auto-fill,minmax(310px,1fr));gap:1rem}.deduction-card.svelte-w9hy1n{border:1px solid var(--color-border, #e2e8f0);border-radius:8px;padding:.85rem;display:flex;flex-direction:column;gap:.6rem;background:var(--color-surface, #fff)}.both-regime-card.svelte-w9hy1n{border-color:#6ee7b7;background:#f0fdf4}.ded-header.svelte-w9hy1n{display:flex;align-items:center;gap:.4rem;flex-wrap:wrap}.ded-name.svelte-w9hy1n{font-size:.88rem;font-weight:700;color:var(--color-ink, #0f172a);display:flex;align-items:center;gap:.35rem;flex-wrap:wrap;flex:1}.ded-cap.svelte-w9hy1n{font-size:.72rem;font-weight:600;color:#7c3aed;white-space:nowrap}.ded-computed.svelte-w9hy1n{font-size:.78rem;color:#065f46;background:#d1fae5;padding:.3rem .6rem;border-radius:6px}.help-block.svelte-w9hy1n{margin-top:.15rem;font-size:.8rem}.help-block.svelte-w9hy1n summary:where(.svelte-w9hy1n){font-size:.78rem;font-weight:600;color:var(--color-accent, #0ea5e9);cursor:pointer;list-style:none;display:flex;align-items:center;gap:.3rem}.help-block.svelte-w9hy1n summary:where(.svelte-w9hy1n):before{content:"▶ ";font-size:.6rem}.help-block[open].svelte-w9hy1n summary:where(.svelte-w9hy1n):before{content:"▼ "}.help-block.svelte-w9hy1n p:where(.svelte-w9hy1n){margin:.4rem 0 0;color:var(--color-ink-muted, #475569);line-height:1.6;padding:.5rem .75rem;background:#f8fafc;border-left:3px solid var(--color-accent, #0ea5e9);border-radius:0 4px 4px 0}.help-block.svelte-w9hy1n p:where(.svelte-w9hy1n)+p:where(.svelte-w9hy1n){margin-top:.35rem}.help-block.svelte-w9hy1n a:where(.svelte-w9hy1n){color:var(--color-accent, #0ea5e9)}.checkbox-label.svelte-w9hy1n{display:flex;align-items:center;gap:.4rem;font-size:.8rem;font-weight:400;color:var(--color-ink-muted, #475569);cursor:pointer}.results-section.svelte-w9hy1n{background:#f8fafc;border-color:var(--color-accent, #0ea5e9)}.verdict-card.svelte-w9hy1n{display:flex;align-items:center;gap:1rem;padding:1rem 1.25rem;border-radius:10px;font-size:1rem}.verdict-new.svelte-w9hy1n{background:#d1fae5;border:2px solid #6ee7b7}.verdict-old.svelte-w9hy1n{background:#fff3cd;border:2px solid #fcd34d}.verdict-equal.svelte-w9hy1n{background:#f1f5f9;border:2px solid #e2e8f0}.verdict-icon.svelte-w9hy1n{font-size:1.5rem}.verdict-text.svelte-w9hy1n{display:flex;flex-direction:column;gap:.15rem}.verdict-text.svelte-w9hy1n strong:where(.svelte-w9hy1n){font-size:1.05rem}.verdict-text.svelte-w9hy1n span:where(.svelte-w9hy1n){font-size:.82rem;color:var(--color-ink-muted, #475569)}.comparison-table-wrap.svelte-w9hy1n{overflow-x:auto}.comparison-table.svelte-w9hy1n{width:100%;border-collapse:collapse;font-size:.85rem}.comparison-table.svelte-w9hy1n th:where(.svelte-w9hy1n),.comparison-table.svelte-w9hy1n td:where(.svelte-w9hy1n){padding:.55rem .85rem;text-align:right;border:1px solid var(--color-border, #e2e8f0);white-space:nowrap}.comparison-table.svelte-w9hy1n th:where(.svelte-w9hy1n):first-child,.comparison-table.svelte-w9hy1n td:where(.svelte-w9hy1n):first-child{text-align:left;white-space:normal;min-width:180px}.comparison-table.svelte-w9hy1n th:where(.svelte-w9hy1n){background:var(--color-surface-raised, #f1f5f9);font-weight:700;font-size:.8rem;text-transform:uppercase;letter-spacing:.03em;color:var(--color-ink-muted, #475569)}.comparison-table.svelte-w9hy1n th.winner:where(.svelte-w9hy1n){background:var(--color-accent, #0ea5e9);color:#fff}.row-emphasis.svelte-w9hy1n td:where(.svelte-w9hy1n){background:#f0f9ff;font-weight:600}.row-total.svelte-w9hy1n td:where(.svelte-w9hy1n){background:#0f172a;color:#fff;font-weight:700;font-size:.95rem}.winner-cell.svelte-w9hy1n{color:#16a34a;font-weight:800}td.positive.svelte-w9hy1n{color:#16a34a}td.negative.svelte-w9hy1n{color:#dc2626}.surcharge-note.svelte-w9hy1n{font-size:.76rem;color:#64748b;background:#fef9c3;border:1px solid #fcd34d;border-radius:6px;padding:.5rem .75rem;line-height:1.6}.action-buttons.svelte-w9hy1n{display:flex;gap:.75rem;flex-wrap:wrap;align-items:center}.btn-share.svelte-w9hy1n,.btn-pdf.svelte-w9hy1n{padding:.55rem 1.25rem;border-radius:8px;font-size:.88rem;font-weight:600;cursor:pointer;border:none;transition:opacity .15s}.btn-share.svelte-w9hy1n:hover,.btn-pdf.svelte-w9hy1n:hover{opacity:.85}.btn-share.svelte-w9hy1n{background:var(--color-accent, #0ea5e9);color:#fff}.btn-pdf.svelte-w9hy1n{background:#0f172a;color:#fff}.share-feedback.svelte-w9hy1n{font-size:.78rem;font-weight:400;margin-left:.4rem;color:#d1fae5}.disclaimer.svelte-w9hy1n{font-size:.75rem;color:#94a3b8;border-top:1px solid var(--color-border, #e2e8f0);padding-top:.75rem;line-height:1.6;margin:0}.mt-md.svelte-w9hy1n{margin-top:.75rem}.mt-sm.svelte-w9hy1n{margin-top:.35rem}.mb-sm.svelte-w9hy1n{margin-bottom:.35rem}.tax-doc.svelte-w9hy1n{display:none}@media print{.print-hidden.svelte-w9hy1n{display:none!important}.itc-section.svelte-w9hy1n{break-inside:avoid;border:1px solid #ccc;box-shadow:none}.results-section.svelte-w9hy1n{break-before:page}.comparison-table.svelte-w9hy1n th.winner:where(.svelte-w9hy1n){background:#e2e8f0!important;color:#0f172a!important}.row-total.svelte-w9hy1n td:where(.svelte-w9hy1n){background:#e2e8f0!important;color:#0f172a!important}}.page-head[data-astro-cid-7ailc3ul]{max-width:780px}.calc-wrap[data-astro-cid-7ailc3ul]{max-width:1100px}.fd-content[data-astro-cid-7ailc3ul]{max-width:780px;display:flex;flex-direction:column;gap:2rem}.content-section[data-astro-cid-7ailc3ul]{display:flex;flex-direction:column;gap:.75rem}.content-section[data-astro-cid-7ailc3ul] h2[data-astro-cid-7ailc3ul]{font-size:1.25rem;font-weight:700;margin:0;color:var(--color-ink, #0f172a)}.content-section[data-astro-cid-7ailc3ul] h3[data-astro-cid-7ailc3ul]{font-size:1rem;font-weight:700;margin:0;color:var(--color-ink, #0f172a)}.content-section[data-astro-cid-7ailc3ul] p[data-astro-cid-7ailc3ul]{margin:0;line-height:1.7;color:var(--color-ink-muted, #334155)}.table-scroll[data-astro-cid-7ailc3ul]{overflow-x:auto}.data-table[data-astro-cid-7ailc3ul]{width:100%;border-collapse:collapse;font-size:.85rem}.data-table[data-astro-cid-7ailc3ul] th[data-astro-cid-7ailc3ul],.data-table[data-astro-cid-7ailc3ul] td[data-astro-cid-7ailc3ul]{padding:.55rem .85rem;border:1px solid var(--color-border, #e2e8f0);text-align:left}.data-table[data-astro-cid-7ailc3ul] th[data-astro-cid-7ailc3ul]{background:var(--color-surface-raised, #f8fafc);font-weight:700;color:var(--color-ink-muted, #475569)}.data-table[data-astro-cid-7ailc3ul] tbody[data-astro-cid-7ailc3ul] tr[data-astro-cid-7ailc3ul]:hover{background:#f8fafc}.faq-list[data-astro-cid-7ailc3ul]{display:flex;flex-direction:column;gap:.5rem}.faq[data-astro-cid-7ailc3ul]{border:1px solid var(--color-border, #e2e8f0);border-radius:8px;overflow:hidden}.faq[data-astro-cid-7ailc3ul] summary[data-astro-cid-7ailc3ul]{padding:.75rem 1rem;font-weight:600;font-size:.9rem;cursor:pointer;list-style:none;display:flex;align-items:center;gap:.5rem;background:var(--color-surface-raised, #f8fafc);color:var(--color-ink, #0f172a)}.faq[data-astro-cid-7ailc3ul] summary[data-astro-cid-7ailc3ul]:before{content:"▶";font-size:.6rem;color:var(--color-accent, #0ea5e9)}.faq[data-astro-cid-7ailc3ul][open] summary[data-astro-cid-7ailc3ul]:before{content:"▼"}.faq[data-astro-cid-7ailc3ul] p[data-astro-cid-7ailc3ul]{padding:.75rem 1rem;margin:0;font-size:.87rem;color:var(--color-ink-muted, #334155);line-height:1.7;border-top:1px solid var(--color-border, #e2e8f0)}.page-disclaimer[data-astro-cid-7ailc3ul]{font-size:.77rem;color:#94a3b8;border-top:1px solid var(--color-border, #e2e8f0);padding-top:1rem;line-height:1.7}.page-disclaimer[data-astro-cid-7ailc3ul] a[data-astro-cid-7ailc3ul]{color:var(--color-accent, #0ea5e9)}.related-list[data-astro-cid-7ailc3ul]{list-style:none;padding:0;margin:0}.related-list[data-astro-cid-7ailc3ul] li[data-astro-cid-7ailc3ul]{padding:.5rem 0;border-bottom:1px solid var(--color-border, #e2e8f0);font-size:.9rem;color:var(--color-ink-muted, #334155)}.related-list[data-astro-cid-7ailc3ul] a[data-astro-cid-7ailc3ul]{color:var(--color-accent, #0ea5e9);text-decoration:none;font-weight:600}.related-list[data-astro-cid-7ailc3ul] a[data-astro-cid-7ailc3ul]:hover{text-decoration:underline}