.calculator-module__5ly8ka__page{--calculator-ink:#1d2b2a;--calculator-muted:#60706d;--calculator-paper:#f7f8f4;--calculator-panel:#fff;--calculator-line:#d9e1dc;--calculator-accent:#2d665c;--calculator-accent-soft:#e2f0e9;max-width:1120px;color:var(--calculator-ink);margin:0 auto;padding:28px 24px 56px}.calculator-module__5ly8ka__header{justify-content:space-between;align-items:center;margin-bottom:64px;display:flex}.calculator-module__5ly8ka__brand{color:var(--calculator-ink);font-family:ui-sans-serif,system-ui,sans-serif;font-size:1rem;font-weight:760;text-decoration:none}.calculator-module__5ly8ka__headerNote,.calculator-module__5ly8ka__eyebrow{color:var(--calculator-accent);letter-spacing:.12em;text-transform:uppercase;font-family:ui-sans-serif,system-ui,sans-serif;font-size:.73rem;font-weight:750}.calculator-module__5ly8ka__intro{text-align:center;max-width:760px;margin:0 auto 42px}.calculator-module__5ly8ka__intro h1{letter-spacing:-.065em;margin:12px 0 24px;font-size:clamp(2.7rem,7vw,5.3rem);font-weight:500;line-height:.98}.calculator-module__5ly8ka__lede,.calculator-module__5ly8ka__sectionHeading>p,.calculator-module__5ly8ka__calculatorHeading>p,.calculator-module__5ly8ka__nextStep p{color:var(--calculator-muted);font-size:1.08rem;line-height:1.6}.calculator-module__5ly8ka__scopeNote{color:var(--calculator-muted);max-width:60ch;margin:20px auto 0;font-family:ui-sans-serif,system-ui,sans-serif;font-size:.86rem;line-height:1.5}.calculator-module__5ly8ka__calculatorSurface{max-width:760px;margin:0 auto 88px}.calculator-module__5ly8ka__calculatorHeading{margin-bottom:28px}.calculator-module__5ly8ka__calculatorHeading h2,.calculator-module__5ly8ka__sectionHeading h2,.calculator-module__5ly8ka__nextStep h2{letter-spacing:-.045em;margin:10px 0 12px;font-size:clamp(1.9rem,4vw,3rem);line-height:1.05}.calculator-module__5ly8ka__form{gap:22px;display:grid}.calculator-module__5ly8ka__fieldGroup{gap:8px;display:grid}.calculator-module__5ly8ka__fieldGroup label{font-family:ui-sans-serif,system-ui,sans-serif;font-size:.94rem;font-weight:700;line-height:1.4}.calculator-module__5ly8ka__fieldGroup select,.calculator-module__5ly8ka__fieldGroup input{background:var(--calculator-panel);color:var(--calculator-ink);font:inherit;border:1px solid #b8c8c1;border-radius:10px;width:100%;min-height:50px;padding:12px 14px}.calculator-module__5ly8ka__fieldGroup select:focus-visible,.calculator-module__5ly8ka__fieldGroup input:focus-visible,.calculator-module__5ly8ka__primaryAction:focus-visible,.calculator-module__5ly8ka__textLink:focus-visible,.calculator-module__5ly8ka__sourceBlock a:focus-visible,.calculator-module__5ly8ka__brand:focus-visible{outline-offset:3px;outline:3px solid #e2a82f}.calculator-module__5ly8ka__helpText{color:var(--calculator-muted);margin:0;font-family:ui-sans-serif,system-ui,sans-serif;font-size:.87rem;line-height:1.55}.calculator-module__5ly8ka__inputWithPrefix{align-items:center;display:flex;position:relative}.calculator-module__5ly8ka__inputWithPrefix>span{color:var(--calculator-muted);pointer-events:none;font-family:ui-sans-serif,system-ui,sans-serif;position:absolute;left:14px}.calculator-module__5ly8ka__inputWithPrefix input{padding-left:30px}.calculator-module__5ly8ka__primaryAction{background:var(--calculator-accent);border:1px solid var(--calculator-accent);color:#fff;cursor:pointer;border-radius:10px;justify-content:center;align-items:center;min-height:50px;padding:12px 18px;font-family:ui-sans-serif,system-ui,sans-serif;font-size:.92rem;font-weight:750;text-decoration:none;transition:background .12s,border-color .12s;display:inline-flex}.calculator-module__5ly8ka__primaryAction:hover{background:#214e47;border-color:#214e47}.calculator-module__5ly8ka__error{color:#74251d;background:#fff1ef;border-left:4px solid #b74033;margin:0;padding:10px 12px;font-family:ui-sans-serif,system-ui,sans-serif;line-height:1.5}.calculator-module__5ly8ka__unsupportedCard,.calculator-module__5ly8ka__resultCard{border-top:1px solid var(--calculator-line);margin-top:36px;padding-top:30px}.calculator-module__5ly8ka__unsupportedCard{background:var(--calculator-accent-soft);border-top:0;border-radius:12px;padding:24px}.calculator-module__5ly8ka__unsupportedCard h2{letter-spacing:-.025em;margin:0 0 8px;font-size:1.35rem}.calculator-module__5ly8ka__unsupportedCard p{color:var(--calculator-muted);margin:0;line-height:1.55}.calculator-module__5ly8ka__resultCard>h2{color:var(--calculator-accent);letter-spacing:-.065em;margin:8px 0 10px;font-size:clamp(2.7rem,8vw,4.8rem);line-height:1}.calculator-module__5ly8ka__resultLead,.calculator-module__5ly8ka__resultDetails,.calculator-module__5ly8ka__sourceBlock,.calculator-module__5ly8ka__disclaimer{color:var(--calculator-muted);font-family:ui-sans-serif,system-ui,sans-serif;font-size:.9rem;line-height:1.6}.calculator-module__5ly8ka__resultLead{max-width:64ch;margin:0}.calculator-module__5ly8ka__resultDetails{margin-top:22px}.calculator-module__5ly8ka__resultDetails p{margin:0 0 14px}.calculator-module__5ly8ka__courtNote{color:#5d4614;background:#fff8e7;border-left:4px solid #c28a16;padding:10px 12px}.calculator-module__5ly8ka__breakdownWrap{margin-top:28px;overflow-x:auto}.calculator-module__5ly8ka__breakdownWrap h3{margin:0 0 12px;font-size:1.05rem}.calculator-module__5ly8ka__breakdownTable,.calculator-module__5ly8ka__tierTable{border-collapse:collapse;width:100%;min-width:560px;font-family:ui-sans-serif,system-ui,sans-serif;font-size:.82rem}.calculator-module__5ly8ka__breakdownTable th,.calculator-module__5ly8ka__breakdownTable td,.calculator-module__5ly8ka__tierTable th,.calculator-module__5ly8ka__tierTable td{border-bottom:1px solid var(--calculator-line);text-align:left;vertical-align:top;padding:10px 8px}.calculator-module__5ly8ka__breakdownTable th,.calculator-module__5ly8ka__tierTable th{font-weight:700}.calculator-module__5ly8ka__sourceBlock{margin-top:24px}.calculator-module__5ly8ka__sourceBlock p{margin:0 0 8px}.calculator-module__5ly8ka__sourceBlock a,.calculator-module__5ly8ka__textLink{color:var(--calculator-accent);text-underline-offset:3px;font-weight:700;text-decoration-thickness:2px}.calculator-module__5ly8ka__sourceBlock ul{margin:14px 0 0;padding-left:20px}.calculator-module__5ly8ka__resultActions{margin-top:28px;display:flex}.calculator-module__5ly8ka__disclaimer{margin:16px 0 0;font-size:.78rem}.calculator-module__5ly8ka__explainer{border-top:1px solid var(--calculator-line);padding-top:56px}.calculator-module__5ly8ka__sectionHeading{max-width:670px}.calculator-module__5ly8ka__sectionHeading h2{margin-top:8px}.calculator-module__5ly8ka__ruleGrid{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:32px;display:grid}.calculator-module__5ly8ka__ruleCard{border:1px solid var(--calculator-line);border-radius:14px;padding:20px}.calculator-module__5ly8ka__ruleCard h3{letter-spacing:-.03em;margin:0 0 4px;font-size:1.45rem}.calculator-module__5ly8ka__ruleCard p{font-family:ui-sans-serif,system-ui,sans-serif;font-size:.84rem;line-height:1.55}.calculator-module__5ly8ka__citation{color:var(--calculator-accent);margin-top:0;font-weight:700}.calculator-module__5ly8ka__tierTable{min-width:0;margin-top:16px}.calculator-module__5ly8ka__sourceLine{margin-bottom:0}.calculator-module__5ly8ka__nextStep{border-top:1px solid var(--calculator-line);margin-top:64px;padding-top:44px}.calculator-module__5ly8ka__nextStep h2{margin-top:0}.calculator-module__5ly8ka__footer{border-top:1px solid var(--calculator-line);color:var(--calculator-muted);margin-top:64px;padding-top:20px;font-family:ui-sans-serif,system-ui,sans-serif;font-size:.8rem;line-height:1.6}.calculator-module__5ly8ka__visuallyHidden{clip:rect(0 0 0 0);clip-path:inset(50%);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}@media (max-width:820px){.calculator-module__5ly8ka__ruleGrid{grid-template-columns:1fr}}@media (max-width:520px){.calculator-module__5ly8ka__page{padding:20px 16px 42px}.calculator-module__5ly8ka__header{margin-bottom:44px}.calculator-module__5ly8ka__headerNote{font-size:.65rem}.calculator-module__5ly8ka__intro{text-align:left}.calculator-module__5ly8ka__intro h1{font-size:clamp(2.7rem,14vw,4.2rem)}.calculator-module__5ly8ka__calculatorSurface{margin-bottom:62px}.calculator-module__5ly8ka__primaryAction{width:100%}.calculator-module__5ly8ka__resultActions{display:block}}
.guide-module__DG8-0G__page{--calculator-ink:var(--ink);--calculator-muted:var(--muted);--calculator-paper:var(--paper);--calculator-panel:var(--panel);--calculator-line:var(--line);--calculator-accent:var(--accent);--calculator-accent-soft:var(--accent-soft);--guide-focus:#966600;--guide-sans:ui-sans-serif, system-ui, sans-serif;overflow-wrap:anywhere;max-width:1000px;margin:0 auto;padding:24px 24px 48px;line-height:1.65}.guide-module__DG8-0G__header{justify-content:space-between;align-items:center;gap:24px;padding:28px 0 40px;display:flex}.guide-module__DG8-0G__brand{font:700 1rem/1.4 var(--guide-sans);text-decoration:none}.guide-module__DG8-0G__headerNav{font:600 .85rem/1.5 var(--guide-sans);flex-wrap:wrap;gap:20px;display:flex}.guide-module__DG8-0G__headerNav a{color:var(--accent);padding:10px 0}.guide-module__DG8-0G__article{min-width:0}.guide-module__DG8-0G__intro{max-width:760px}.guide-module__DG8-0G__eyebrow{font:700 .8rem/1.5 var(--guide-sans);color:var(--accent)}.guide-module__DG8-0G__intro h1{letter-spacing:-.04em;margin:12px 0 24px;font-size:clamp(2.4rem,5.5vw,4rem);font-weight:500;line-height:1.07}.guide-module__DG8-0G__lede{max-width:65ch;font-size:1.2rem}.guide-module__DG8-0G__scopeBanner{color:var(--muted);font:.9rem/1.6 var(--guide-sans)}.guide-module__DG8-0G__contents{border-top:1px solid var(--line);border-bottom:1px solid var(--line);margin:32px 0 48px;padding:20px 0}.guide-module__DG8-0G__contentsLabel{font:700 .85rem/1.5 var(--guide-sans);margin:0 0 8px}.guide-module__DG8-0G__contents ol{grid-template-columns:repeat(2,minmax(0,1fr));column-gap:36px;margin:0;padding-left:22px;display:grid}.guide-module__DG8-0G__contents li{padding:5px 0}.guide-module__DG8-0G__contents a{color:var(--accent);font:.9rem/1.5 var(--guide-sans);text-underline-offset:3px}.guide-module__DG8-0G__section{margin:52px 0 0;scroll-margin-top:24px}.guide-module__DG8-0G__section h2{letter-spacing:-.025em;margin:0 0 20px;font-size:clamp(1.8rem,3vw,2.5rem);font-weight:500;line-height:1.18}.guide-module__DG8-0G__section h3{margin:28px 0 12px;font-size:1.3rem;line-height:1.3}.guide-module__DG8-0G__section>p{max-width:76ch}.guide-module__DG8-0G__stateGrid{gap:28px;display:grid}.guide-module__DG8-0G__stateCard{border:1px solid var(--line);background:var(--panel);border-radius:12px;min-width:0;padding:28px}.guide-module__DG8-0G__stateCard h3{margin-top:0;font-size:1.6rem}.guide-module__DG8-0G__stateBasis,.guide-module__DG8-0G__stateContext{font:.95rem/1.65 var(--guide-sans)}.guide-module__DG8-0G__nyDisclaimer,.guide-module__DG8-0G__taxDisclaimer,.guide-module__DG8-0G__nyCalculatorNote{border-left:3px solid var(--accent);background:var(--accent-soft);font:.9rem/1.65 var(--guide-sans);margin:20px 0;padding:16px 20px}.guide-module__DG8-0G__tableWrap,.guide-module__DG8-0G__taxTableWrap{max-width:100%;margin:20px 0;overflow-x:auto}.guide-module__DG8-0G__ruleTable,.guide-module__DG8-0G__taxTable{border-collapse:collapse;width:100%;font:.9rem/1.55 var(--guide-sans)}.guide-module__DG8-0G__ruleTable{min-width:0}.guide-module__DG8-0G__taxTable{min-width:640px}.guide-module__DG8-0G__ruleTable th,.guide-module__DG8-0G__ruleTable td,.guide-module__DG8-0G__taxTable th,.guide-module__DG8-0G__taxTable td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;padding:12px 14px}.guide-module__DG8-0G__ruleTable thead,.guide-module__DG8-0G__taxTable thead{background:var(--paper)}.guide-module__DG8-0G__ruleTable caption,.guide-module__DG8-0G__taxTable caption{text-align:left;margin-bottom:12px;font-weight:700}.guide-module__DG8-0G__sourceMeta,.guide-module__DG8-0G__sourceNote{color:var(--muted);font:.85rem/1.6 var(--guide-sans)}.guide-module__DG8-0G__sourceMeta p{margin:10px 0}.guide-module__DG8-0G__sourceMeta ul{padding-left:22px}.guide-module__DG8-0G__sourceMeta li{margin:6px 0}.guide-module__DG8-0G__sourceMeta a,.guide-module__DG8-0G__sourceNote a,.guide-module__DG8-0G__faqList a{color:var(--accent);text-underline-offset:3px}.guide-module__DG8-0G__calculatorSurface{min-width:0;max-width:760px;margin:24px auto 0}.guide-module__DG8-0G__calculatorSurface h3[id=result-heading]{margin:8px 0 16px;font-size:2.6rem}.guide-module__DG8-0G__calculatorSurface select{min-width:0;max-width:100%}.guide-module__DG8-0G__calculatorSurface form>div{min-width:0}.guide-module__DG8-0G__faqList>section{border-bottom:1px solid var(--line);padding:12px 0 20px}.guide-module__DG8-0G__faqList h3{margin-top:12px}.guide-module__DG8-0G__nextStep{background:var(--accent-soft);border-radius:12px;padding:28px}.guide-module__DG8-0G__ctaRow{flex-wrap:wrap;gap:12px;margin-top:24px;display:flex}.guide-module__DG8-0G__primaryCta,.guide-module__DG8-0G__secondaryCta{min-height:48px;font:700 .85rem/1.5 var(--guide-sans);text-align:center;border-radius:9px;justify-content:center;align-items:center;padding:12px 16px;text-decoration:none;display:inline-flex}.guide-module__DG8-0G__primaryCta{background:var(--accent);color:var(--panel);border:1px solid var(--accent)}.guide-module__DG8-0G__secondaryCta{background:var(--panel);color:var(--accent);border:1px solid var(--accent)}.guide-module__DG8-0G__primaryCta:hover,.guide-module__DG8-0G__secondaryCta:hover{text-underline-offset:3px;text-decoration:underline}.guide-module__DG8-0G__ctaNote{color:var(--muted);font:.85rem/1.6 var(--guide-sans)}.guide-module__DG8-0G__footer{border-top:1px solid var(--line);color:var(--muted);font:.85rem/1.6 var(--guide-sans);margin-top:48px;padding-top:20px}.guide-module__DG8-0G__page a:focus-visible,.guide-module__DG8-0G__tableWrap:focus-visible,.guide-module__DG8-0G__taxTableWrap:focus-visible{outline:3px solid var(--guide-focus);outline-offset:4px}@media (max-width:600px){.guide-module__DG8-0G__page{padding:16px 16px 32px}.guide-module__DG8-0G__header{flex-direction:column;align-items:flex-start;gap:12px;padding-bottom:24px}.guide-module__DG8-0G__headerNav{gap:24px}.guide-module__DG8-0G__contents ol{grid-template-columns:minmax(0,1fr)}.guide-module__DG8-0G__stateCard,.guide-module__DG8-0G__nextStep{padding:18px}.guide-module__DG8-0G__nyDisclaimer,.guide-module__DG8-0G__taxDisclaimer,.guide-module__DG8-0G__nyCalculatorNote{padding:12px}.guide-module__DG8-0G__ctaRow{flex-direction:column}.guide-module__DG8-0G__primaryCta,.guide-module__DG8-0G__secondaryCta{padding:12px 10px}.guide-module__DG8-0G__taxTable{min-width:0}.guide-module__DG8-0G__taxTable thead{clip-path:inset(50%);width:1px;height:1px;position:absolute;overflow:hidden}.guide-module__DG8-0G__taxTable tbody,.guide-module__DG8-0G__taxTable tr,.guide-module__DG8-0G__taxTable td,.guide-module__DG8-0G__taxTable tbody th{width:100%;display:block}.guide-module__DG8-0G__taxTable tr{border:1px solid var(--line);background:var(--panel);margin-bottom:16px}.guide-module__DG8-0G__taxTable tbody th{background:var(--accent-soft)}.guide-module__DG8-0G__taxTable td{border-bottom:0}.guide-module__DG8-0G__taxTable td:before{content:attr(data-label);color:var(--muted);margin-bottom:4px;font-weight:700;display:block}}