/* ============================================================
   RobTheCoins — Financial Reference design system
   Institutional, table-heavy, light-first. Serif prose + Inter tabular data.
   ============================================================ */

/* ---------- TOKENS ---------- */
:root{
  --paper:#FDFCFA; --s1:#F4F2EE; --s2:#EAE7E1; --rule:#DDD9D1; --rule-strong:#BFB9AE;
  --ink:#14130F; --ink-2:#4A473F; --ink-3:#7A756A;
  --accent:#16456B; --accent-ink:#fff; --panel-accent:#EDF1F5; --accent-soft:#E4ECF3;
  --taxable:#A33B2C; --taxable-bg:#F7ECEA;
  --nottax:#2E6B4A; --nottax-bg:#E8F1EC;
  --unclear:#96731E; --unclear-bg:#F7F0DC;
  --container:1180px; --measure:680px;
  --serif:"Source Serif 4","Newsreader",Georgia,"Times New Roman",serif;
  --sans:"Inter",system-ui,-apple-system,"Segoe UI",Helvetica,Arial,sans-serif;
  --mono:"JetBrains Mono",ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;
  --sh:0 1px 2px rgba(20,19,15,.06),0 2px 8px rgba(20,19,15,.05);
}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]){
  --paper:#16150F; --s1:#1E1C15; --s2:#26231A; --rule:#34302400; --rule:#343024; --rule-strong:#4A463A;
  --ink:#F2EFE7; --ink-2:#BDB8AC; --ink-3:#8B8578;
  --accent:#7FB0D6; --accent-ink:#0b1a26; --panel-accent:#182634; --accent-soft:#1b2a39;
  --taxable:#E0897C; --taxable-bg:#2E1C18; --nottax:#7FC29B; --nottax-bg:#152720; --unclear:#D8B košik;--unclear:#D8B45E; --unclear-bg:#2C2612;
  --sh:0 1px 2px rgba(0,0,0,.4),0 2px 10px rgba(0,0,0,.4);
}}
:root[data-theme="dark"]{
  --paper:#16150F; --s1:#1E1C15; --s2:#26231A; --rule:#343024; --rule-strong:#4A463A;
  --ink:#F2EFE7; --ink-2:#BDB8AC; --ink-3:#8B8578;
  --accent:#7FB0D6; --accent-ink:#0b1a26; --panel-accent:#182634; --accent-soft:#1b2a39;
  --taxable:#E0897C; --taxable-bg:#2E1C18; --nottax:#7FC29B; --nottax-bg:#152720; --unclear:#D8B45E; --unclear-bg:#2C2612;
}

/* ---------- RESET ---------- */
*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}
html{-webkit-text-size-adjust:100%;scroll-padding-top:80px}
body{background:var(--paper);color:var(--ink);font-family:var(--serif);font-size:18px;line-height:1.7;font-weight:400;-webkit-font-smoothing:antialiased;font-feature-settings:"onum" 1;}
img,svg{max-width:100%;height:auto;display:block}
a{color:var(--accent);text-decoration:none}
a:hover{text-decoration:underline;text-underline-offset:2px}
strong,b{font-weight:600}
::selection{background:var(--accent);color:#fff}
:focus-visible{outline:2px solid var(--accent);outline-offset:2px}

/* ---------- TYPE ---------- */
h1,h2,h3,h4{font-family:var(--serif);font-weight:600;line-height:1.2;letter-spacing:-0.01em;color:var(--ink)}
.t-1{font-size:clamp(30px,4.2vw,40px);line-height:1.14}
.t-2{font-size:clamp(24px,3vw,32px)}
.t-3{font-size:26px} .t-4{font-size:21px}
.label{font-family:var(--sans);font-weight:600;font-size:12px;letter-spacing:.09em;text-transform:uppercase;color:var(--ink-3);font-feature-settings:normal}
.sc{font-variant-caps:all-small-caps;letter-spacing:.04em}
.data,.tnum{font-family:var(--sans);font-variant-numeric:tabular-nums lining-nums;font-feature-settings:"tnum" 1,"lnum" 1}
.mono{font-family:var(--mono)}
.soft{color:var(--ink-2)} .faint{color:var(--ink-3)}
.sub{color:var(--ink-2);font-size:20px;line-height:1.55}

/* ---------- LAYOUT ---------- */
.wrap{max-width:var(--container);margin-inline:auto;padding-inline:clamp(18px,4vw,40px)}
.section{padding-block:clamp(40px,6vh,72px)}
.measure{max-width:var(--measure)}
.rule{border:0;border-top:1px solid var(--rule);margin:0}
.article-grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:48px;align-items:start}
.article-grid .body{min-width:0;max-width:var(--measure)}
.article-grid .aside{position:sticky;top:80px;font-family:var(--sans)}
@media(max-width:920px){.article-grid{grid-template-columns:1fr;gap:32px}.article-grid .aside{position:static}}
.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:24px}
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
@media(max-width:820px){.grid-3{grid-template-columns:1fr 1fr}.grid-2{grid-template-columns:1fr}}
@media(max-width:560px){.grid-3{grid-template-columns:1fr}}

/* ---------- HEADER ---------- */
.site-head{border-bottom:1px solid var(--rule);background:var(--paper);position:sticky;top:0;z-index:40}
.site-head__in{display:flex;align-items:center;justify-content:space-between;gap:2rem;padding-block:14px}
.brand{font-family:var(--serif);font-weight:600;font-size:22px;letter-spacing:-0.01em;color:var(--ink);display:inline-flex;align-items:baseline;gap:2px}
.brand:hover{text-decoration:none}
.brand .tld{color:var(--accent)}
.nav{display:flex;gap:22px;align-items:center;font-family:var(--sans);font-size:15px;font-weight:500}
.nav a{color:var(--ink-2)} .nav a:hover{color:var(--accent);text-decoration:none}
.nav a[aria-current]{color:var(--accent)}
.theme-toggle{font-family:var(--sans);font-size:12px;border:1px solid var(--rule-strong);background:transparent;color:var(--ink-2);padding:6px 10px;border-radius:4px;cursor:pointer;letter-spacing:.04em}
.burger{display:none}
@media(max-width:840px){.nav{display:none}.nav.open{display:flex;position:absolute;left:0;right:0;top:100%;flex-direction:column;align-items:flex-start;background:var(--paper);border-bottom:1px solid var(--rule);padding:16px clamp(18px,4vw,40px);gap:12px}.site-head{position:relative}.burger{display:inline-flex;font-family:var(--sans);font-size:13px;border:1px solid var(--rule-strong);background:transparent;color:var(--ink);padding:7px 12px;border-radius:4px;cursor:pointer}}

/* ---------- HERO ---------- */
.hero{padding-block:clamp(40px,7vh,80px) clamp(24px,4vh,44px)}
.hero .sub{max-width:640px;margin-top:18px}
.hero-cta{display:flex;flex-wrap:wrap;gap:12px;margin-top:26px;font-family:var(--sans)}

/* ---------- BUTTONS ---------- */
.btn{display:inline-flex;align-items:center;gap:.5ch;font-family:var(--sans);font-weight:600;font-size:15px;padding:10px 18px;border-radius:5px;border:1px solid transparent;cursor:pointer}
.btn:hover{text-decoration:none}
.btn-primary{background:var(--accent);color:var(--accent-ink)}
.btn-primary:hover{filter:brightness(1.08)}
.btn-ghost{background:transparent;color:var(--ink);border-color:var(--rule-strong)}
.btn-ghost:hover{border-color:var(--accent);color:var(--accent)}

/* ---------- PROSE ---------- */
.prose{max-width:var(--measure)}
.prose>*+*{margin-top:1.1em}
.prose h2{font-size:26px;margin-top:1.8em}
.prose h3{font-size:21px;margin-top:1.5em}
.prose p,.prose li{font-size:18px;line-height:1.7}
.prose ul,.prose ol{padding-left:1.3em}
.prose li+li{margin-top:.4em}
.prose a{text-decoration:underline;text-underline-offset:2px;text-decoration-color:var(--rule-strong)}
.prose a:hover{text-decoration-color:var(--accent)}
.prose code{font-family:var(--mono);font-size:.85em;background:var(--s1);padding:.1em .35em;border-radius:3px}

/* ---------- SUMMARY PANEL (jurisdiction signature) ---------- */
.summary-panel{border:1px solid var(--rule-strong);border-radius:6px;background:var(--s1);margin:28px 0;overflow:hidden;font-family:var(--sans)}
.summary-panel .sp-head{display:flex;justify-content:space-between;align-items:baseline;gap:12px;padding:14px 20px;border-bottom:1px solid var(--rule);background:var(--paper)}
.summary-panel .sp-head .c{font-family:var(--serif);font-weight:600;font-size:19px}
.summary-panel dl{display:grid;grid-template-columns:max-content 1fr;gap:0}
.summary-panel dt{padding:10px 20px;font-size:13px;letter-spacing:.04em;text-transform:uppercase;color:var(--ink-3);border-bottom:1px solid var(--rule)}
.summary-panel dd{padding:10px 20px;font-size:15px;border-bottom:1px solid var(--rule);border-left:1px solid var(--rule);font-variant-numeric:tabular-nums lining-nums}
.summary-panel dt:last-of-type,.summary-panel dd:last-of-type{border-bottom:0}
.summary-panel .sp-src{padding:10px 20px;font-size:12.5px;color:var(--ink-3);background:var(--paper);border-top:1px solid var(--rule)}

/* ---------- WORKED EXAMPLE ---------- */
.worked{background:var(--panel-accent);border:1px solid var(--accent-soft);border-radius:6px;padding:20px 22px;margin:26px 0;font-family:var(--sans)}
.worked .we-h{font-family:var(--serif);font-weight:600;font-size:18px;margin-bottom:14px;color:var(--ink)}
.worked table{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums lining-nums}
.worked td,.worked th{padding:8px 4px;text-align:left;font-size:15px;border-bottom:1px solid var(--rule)}
.worked td:last-child,.worked th:last-child{text-align:right;font-weight:600}
.worked tr:last-child td{border-bottom:0;border-top:2px solid var(--rule-strong);font-weight:700}

/* ---------- STATUS MARKER (text + colour, never colour alone) ---------- */
.status{display:inline-flex;align-items:center;gap:.5ch;font-family:var(--sans);font-weight:600;font-size:13px;padding:3px 10px;border-radius:4px;border:1px solid currentColor}
.status::before{content:"";width:7px;height:7px;border-radius:50%;background:currentColor}
.status-taxable{color:var(--taxable);background:var(--taxable-bg)}
.status-not{color:var(--nottax);background:var(--nottax-bg)}
.status-unclear{color:var(--unclear);background:var(--unclear-bg)}

/* ---------- COMPARISON TABLE ---------- */
.cmp-scroll{overflow-x:auto;border:1px solid var(--rule);border-radius:6px;margin:24px 0}
.cmp{width:100%;border-collapse:collapse;font-family:var(--sans);font-variant-numeric:tabular-nums lining-nums;background:var(--paper);font-size:15px}
.cmp th,.cmp td{padding:11px 14px;text-align:left;border-bottom:1px solid var(--rule);white-space:nowrap}
.cmp thead th{position:sticky;top:0;background:var(--s1);font-weight:600;font-size:13px;letter-spacing:.03em;border-bottom:2px solid var(--rule-strong);z-index:1}
.cmp tbody th{position:sticky;left:0;background:var(--paper);font-weight:600;font-family:var(--serif)}
.cmp tbody tr:hover td,.cmp tbody tr:hover th{background:var(--s1)}
.cmp a{font-weight:500}

/* ---------- AMBIGUITY CALLOUT ---------- */
.ambiguity{border-left:4px solid var(--unclear);background:var(--unclear-bg);border-radius:0 6px 6px 0;padding:16px 20px;margin:24px 0;font-family:var(--sans)}
.ambiguity .a-h{font-weight:700;font-size:13px;letter-spacing:.04em;text-transform:uppercase;color:var(--unclear);margin-bottom:6px;display:flex;align-items:center;gap:8px}
.ambiguity p{font-size:15.5px;line-height:1.55;color:var(--ink);margin:0}

/* ---------- DEADLINE BADGE ---------- */
.deadline{display:inline-flex;flex-direction:column;font-family:var(--sans);border:1px solid var(--rule-strong);border-radius:6px;padding:12px 16px;background:var(--s1);min-width:160px}
.deadline .c{font-weight:600;font-size:14px}
.deadline .d{font-variant-numeric:tabular-nums lining-nums;font-size:22px;font-weight:700;color:var(--accent);margin-top:2px}
.deadline .r{font-size:12.5px;color:var(--ink-3);margin-top:2px}

/* ---------- SOURCE CITATION ---------- */
.source-cite{font-family:var(--sans);font-size:13px;color:var(--ink-3);border-top:1px solid var(--rule);padding-top:10px;margin-top:14px}
.source-cite strong{color:var(--ink-2)}

/* ---------- ADVICE NOTE (standing, pre-footer) ---------- */
.advice-note{font-family:var(--sans);font-size:13.5px;line-height:1.6;color:var(--ink-2);background:var(--s1);border:1px solid var(--rule);border-radius:6px;padding:14px 18px;margin:28px 0}
.advice-note strong{color:var(--ink)}

/* ---------- CALCULATOR SHELL ---------- */
.calc{font-family:var(--sans);border:1px solid var(--rule-strong);border-radius:6px;background:var(--s1);padding:22px;margin:24px 0}
.calc label{display:block;font-size:13px;font-weight:600;color:var(--ink-2);margin:12px 0 4px}
.calc input,.calc select{width:100%;font-family:var(--sans);font-size:15px;padding:9px 11px;border:1px solid var(--rule-strong);border-radius:5px;background:var(--paper);color:var(--ink);font-variant-numeric:tabular-nums}
.calc .calc-out{margin-top:18px;padding-top:16px;border-top:2px solid var(--rule-strong);font-variant-numeric:tabular-nums lining-nums}
.calc .calc-out .big{font-size:28px;font-weight:700;color:var(--accent)}

/* ---------- CARDS / TOC / BREADCRUMB ---------- */
.card{border:1px solid var(--rule);border-radius:6px;background:var(--paper);padding:20px;box-shadow:var(--sh);font-family:var(--sans)}
.card:hover{border-color:var(--rule-strong)}
.card .t{font-family:var(--serif);font-weight:600;font-size:19px;color:var(--ink);display:block}
a.card:hover{text-decoration:none}
.crumbs{font-family:var(--sans);font-size:13.5px;margin:0 0 20px;color:var(--ink-3)}
.crumbs ol{list-style:none;display:flex;flex-wrap:wrap;gap:8px;padding:0;margin:0}
.crumbs a{color:var(--ink-2)} .crumbs [aria-current]{color:var(--ink)}
.toc{border:1px solid var(--rule);border-radius:6px;background:var(--s1);padding:16px 18px;margin-bottom:18px}
.toc .label{display:block;margin-bottom:8px}
.toc a{display:block;font-size:14px;color:var(--ink-2);padding:4px 0 4px 10px;border-left:2px solid transparent}
.toc a:hover{color:var(--accent);border-left-color:var(--accent);text-decoration:none}

/* ---------- FOOTER ---------- */
.site-foot{border-top:1px solid var(--rule);margin-top:72px;padding-block:44px;font-family:var(--sans);background:var(--s1)}
.site-foot .cols{display:grid;grid-template-columns:2fr 1fr 1fr 1fr;gap:28px}
.site-foot a{color:var(--ink-2);font-size:14.5px;display:block;padding:4px 0}
.site-foot a:hover{color:var(--accent)}
@media(max-width:820px){.site-foot .cols{grid-template-columns:1fr 1fr}}
.skip{position:absolute;left:-9999px;top:0;background:var(--accent);color:#fff;padding:10px 16px;z-index:100}
.skip:focus{left:12px;top:12px}
.eyebrow{font-family:var(--sans);font-weight:600;font-size:12.5px;letter-spacing:.08em;text-transform:uppercase;color:var(--accent)}