:root{--background:#f6f1e7;--surface:#fffdf8;--ink:#1e2a22;--muted:#5c675f;--border:#e4dbc8;--accent:#1f6e6a;--accent-dark:#134a47;--tint:#d9eae7;--error:#8e3c1c}*{box-sizing:border-box}body{background:var(--background);color:var(--ink);margin:0;font-family:system-ui,sans-serif;line-height:1.6}a{color:var(--accent);text-underline-offset:.2em}a:hover{color:var(--accent-dark)}button,input{font:inherit}button,a,input{-webkit-tap-highlight-color:transparent}:focus-visible{outline:3px solid var(--accent);outline-offset:4px}h1,h2,p{margin-top:0}h1{letter-spacing:-.04em;font-size:clamp(1.9rem,4vw,2.8rem);line-height:1.15}h2{letter-spacing:-.025em;font-size:1.55rem;line-height:1.3}.skip-link{background:var(--surface);z-index:10;padding:12px;position:fixed;top:-100px;left:16px}.skip-link:focus{top:12px}.brand{align-items:center;gap:12px;font-size:1.25rem;font-weight:750;line-height:1.2;display:flex}.brand-mark{background:var(--accent);width:44px;height:44px;color:var(--surface);border-radius:13px;place-items:center;font-size:1.5rem;display:grid}.brand-detail{color:var(--muted);margin-top:4px;font-size:.8rem;font-weight:500;display:block}.access-layout{max-width:510px;margin:auto;padding:40px 20px}.access-layout>.brand{justify-content:center;margin-bottom:36px}.access-card,.empty-card{background:var(--surface);border:1px solid var(--border);border-radius:24px;padding:clamp(24px,4vw,40px)}.eyebrow{letter-spacing:.12em;color:var(--accent);margin-bottom:16px;font-size:.72rem;font-weight:750}.intro,.muted,.footnote,small{color:var(--muted)}.intro{margin-bottom:28px}.footnote{text-align:center;margin-top:24px;font-size:.8rem}.field{margin-bottom:20px}label{margin-bottom:8px;font-size:.9rem;font-weight:650;display:block}input{width:100%;min-height:48px;color:var(--ink);background:var(--surface);border:1px solid #9c998d;border-radius:10px;padding:10px 12px}input[aria-invalid=true]{border-color:var(--error)}button{cursor:pointer;border-radius:10px;min-height:48px;padding:10px 20px;font-weight:650}.primary{border:1px solid var(--accent);width:100%;color:var(--surface);background:var(--accent)}.primary:hover{background:var(--accent-dark)}.secondary{color:var(--accent);border:1px solid var(--border);background:0 0}button:disabled{opacity:.65;cursor:wait}.error,.success{overflow-wrap:anywhere;margin:16px 0;font-size:.9rem}.error{color:var(--error)}.success{color:var(--accent-dark)}.error:empty,.success:empty{margin:8px 0}.shell{min-height:100vh}.sidebar{background:var(--surface);border-bottom:1px solid var(--border);flex-wrap:wrap;justify-content:space-between;align-items:center;gap:16px;padding:20px;display:flex}.sidebar nav,.sidebar form p:empty{display:none}.workspace{max-width:1040px;padding:40px 20px}.empty-card{max-width:720px;margin-top:32px}.empty-card p{max-width:54ch}.empty-card p:last-child{margin-bottom:0}.status-badge{background:var(--tint);color:var(--accent-dark);border-radius:20px;margin-bottom:24px;padding:5px 12px;font-size:.75rem;font-weight:650;display:inline-block}@media (min-width:768px){.shell{grid-template-columns:228px minmax(0,1fr);display:grid}.sidebar{border-right:1px solid var(--border);border-bottom:0;flex-direction:column;justify-content:start;align-items:stretch;padding:32px 20px}.sidebar nav{margin-top:32px;display:block}.sidebar nav a{background:var(--tint);border-radius:10px;padding:12px 16px;font-weight:650;text-decoration:none;display:block}.sidebar form{margin-top:auto}.workspace{padding:64px 48px}.access-layout{padding-top:72px}}@media (prefers-reduced-motion:reduce){*{scroll-behavior:auto}}select{font:inherit;background:var(--surface);width:100%;min-height:48px;color:var(--ink);border:1px solid #9c998d;border-radius:10px;padding:10px 12px}fieldset{border:0;min-width:0;margin:0;padding:0}.workspace{width:100%;min-width:0}.sidebar nav{flex-wrap:wrap;gap:8px;display:flex}.sidebar nav a{border-radius:8px;padding:8px}.sidebar nav a[aria-current=page]{background:var(--tint)}.section-nav{flex-wrap:wrap;gap:16px;display:flex}.section-title{margin-top:40px}.form-card{margin-bottom:24px}.field-grid{gap:16px;display:grid}.checkbox-label{align-items:flex-start;gap:12px;margin:20px 0;display:flex}.checkbox-label input{flex-shrink:0;width:20px;min-height:24px}.tax-activity{border:1px solid var(--border);border-radius:12px;margin:24px 0;padding:16px}.tax-activity legend{overflow-wrap:anywhere;max-width:100%;font-weight:700}.tax-activity select{margin-bottom:20px}.year-picker{max-width:360px}.year-picker button{margin-top:12px}.checklist{padding-left:20px}.checklist>li{margin:16px 0}.checklist ul{padding-left:20px}.checklist li{overflow-wrap:anywhere}select[aria-invalid=true]{border-color:var(--error)}@media (min-width:600px){.field-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (min-width:768px){.sidebar nav{display:block}.sidebar nav a{background:0 0}}.include-activity{width:24px;min-height:24px}.financial-list{padding:0;list-style:none}.financial-list li{border-bottom:1px solid var(--border);padding:20px 0}.financial-list li:last-child{border-bottom:0}.financial-list h3,.financial-list p,.financial-detail h2,dd{overflow-wrap:anywhere}.financial-list a{margin:12px;display:inline-block}.actions{flex-wrap:wrap;align-items:center;gap:12px;margin:16px 0;display:flex}.financial-detail{border-top:2px solid var(--accent);margin-top:40px;padding-top:24px}.money{overflow-wrap:anywhere;font-size:clamp(1.2rem,4vw,2rem);font-weight:750}.history-comparison{gap:16px;display:grid}.history-comparison dd{margin-left:0;font-size:.9rem}summary{cursor:pointer;min-height:48px;padding:8px 0;font-weight:650}.capture-sample{white-space:pre-wrap;overflow-wrap:anywhere;max-width:100%;overflow-x:auto}textarea{width:100%;font:inherit;border:1px solid var(--border);border-radius:.5rem;min-height:6rem;padding:.75rem}.available-amount{overflow-wrap:anywhere;color:var(--accent);font-size:clamp(1.7rem,6vw,3rem);font-weight:700}.available-card{border-color:var(--accent)}.assistant-text{white-space:pre-wrap;overflow-wrap:anywhere}.assistant-answer article{border-top:1px solid var(--border);padding-block:1rem}.assistant-answer dd{overflow-wrap:anywhere}