:root{--navy:#0b1f3a;--blue:#1d4ed8;--gold:#f59e0b;--bg:#f4f7fb;--card:#fff;--text:#172033;--muted:#64748b;--line:#dce5f0;--green:#047857}
*{box-sizing:border-box}body{margin:0;background:var(--bg);color:var(--text);font:16px/1.65 system-ui,-apple-system,"Segoe UI",sans-serif}a{color:#075eb5}.site-head{background:linear-gradient(120deg,#081a33,#123e73);color:#fff}.head-inner,.wrap{max-width:1040px;margin:auto;padding:18px}.brand{color:#fff;text-decoration:none;font-size:1.35rem;font-weight:850}.brand span{color:var(--gold)}nav{float:right}nav a{color:#e7eef8;margin-left:16px;text-decoration:none;font-weight:700}.hero{padding:42px 18px 30px;text-align:center;background:linear-gradient(120deg,#e9f1ff,#fff7df)}.hero h1{max-width:850px;margin:0 auto 10px;font-size:clamp(1.9rem,5vw,3rem);line-height:1.12;color:var(--navy)}.hero p{max-width:760px;margin:auto;color:#46566c}.updated{display:inline-block;margin-top:12px;padding:5px 10px;border-radius:99px;background:#dcfce7;color:#166534;font-size:.8rem;font-weight:800}.wrap{padding-top:26px;padding-bottom:50px}.card{background:var(--card);border:1px solid var(--line);border-radius:16px;padding:clamp(18px,4vw,32px);margin-bottom:22px;box-shadow:0 8px 28px rgba(15,38,72,.06)}.card h2{margin-top:0;color:var(--navy)}.calc-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}label{display:block;font-weight:750;font-size:.88rem;margin-bottom:5px}input,select{width:100%;padding:12px;border:2px solid var(--line);border-radius:9px;background:#fff;font:inherit}input:focus,select:focus{outline:3px solid #bfdbfe;border-color:var(--blue)}button{width:100%;margin-top:16px;padding:13px;border:0;border-radius:10px;background:var(--blue);color:#fff;font-weight:850;font-size:1rem;cursor:pointer}.results{display:none;margin-top:18px}.results.open{display:block}.result-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:10px}.result{padding:14px;border-radius:11px;background:#eef4ff}.result strong{display:block;color:var(--navy);font-size:1.18rem}.result.net{background:#ecfdf5;color:var(--green)}.table-wrap{overflow:auto}table{border-collapse:collapse;width:100%;min-width:620px}th,td{padding:11px;border-bottom:1px solid var(--line);text-align:right}th:first-child,td:first-child{text-align:left}th{background:#edf3fb;color:var(--navy)}.note{padding:14px;border-left:4px solid var(--gold);background:#fff9e8}.links{display:flex;gap:10px;flex-wrap:wrap}.links a{padding:9px 12px;border-radius:9px;background:#edf3fb;text-decoration:none;font-weight:750}.faq details{padding:12px 0;border-bottom:1px solid var(--line)}.faq summary{cursor:pointer;font-weight:800;color:var(--navy)}footer{text-align:center;padding:25px 18px;background:var(--navy);color:#dbe6f4}footer a{color:#fff}@media(max-width:700px){nav{float:none;margin-top:10px}nav a{margin:0 13px 0 0}.calc-grid,.result-grid{grid-template-columns:1fr}.hero{padding-top:30px}.card{border-radius:12px}}