:root {
  --accent: #1e3a5f;
  --accent-dark: #14283f;
  --accent-light: #e6ecf4;
  --bg: #ffffff;
  --text: #1f2937;
  --muted: #6b7280;
  --border: #e5e7eb;
  --soft: #f9fafb;
  --soft-2: #f3f4f6;
  --success: #16a34a;
  --warn: #d97706;
  --danger: #dc2626;
}

* { box-sizing: border-box; }

html { scroll-behavior: smooth; }

body {
  margin: 0;
  background: var(--bg);
  color: var(--text);
  font-family: system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
  font-size: 16px;
  line-height: 1.55;
}

a { color: var(--accent); text-decoration: none; }
a:hover { text-decoration: underline; }

/* Nav */
.nav {
  position: sticky;
  top: 0;
  z-index: 50;
  background: #ffffff;
  border-bottom: 2px solid var(--accent);
  box-shadow: 0 1px 3px rgba(0,0,0,0.04);
}
.nav-inner {
  max-width: 1100px;
  margin: 0 auto;
  padding: 12px 20px;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 10px 18px;
}
.brand {
  font-weight: 700;
  font-size: 1.15rem;
  color: var(--accent);
  margin-right: auto;
  letter-spacing: -0.01em;
}
.brand:hover { text-decoration: none; }
.nav-search {
  display: flex;
  gap: 8px;
  align-items: center;
  flex-wrap: wrap;
}
.nav-search select {
  padding: 7px 10px;
  font-size: 0.92rem;
  border: 1px solid var(--border);
  border-radius: 6px;
  background: #ffffff;
  font-family: inherit;
  color: var(--text);
  min-width: 220px;
}
.nav-search a.nav-link {
  color: var(--text);
  font-size: 0.92rem;
  padding: 6px 10px;
  border-radius: 6px;
}
.nav-search a.nav-link:hover {
  background: var(--accent-light);
  color: var(--accent-dark);
  text-decoration: none;
}

/* Layout */
main {
  max-width: 1000px;
  margin: 0 auto;
  padding: 24px 20px 48px;
}

h1 {
  font-size: 2rem;
  margin: 8px 0 10px;
  letter-spacing: -0.015em;
  color: var(--accent);
}
h2 {
  font-size: 1.35rem;
  margin: 28px 0 10px;
  color: var(--text);
}
h3 {
  font-size: 1.05rem;
  margin: 18px 0 8px;
}

.intro {
  color: var(--muted);
  font-size: 1.02rem;
  margin: 0 0 14px;
  max-width: 800px;
}

/* AdSense */
.adslot {
  min-height: 90px;
  background: #f3f4f6;
  text-align: center;
  padding: 10px;
  margin: 16px 0;
  border-radius: 6px;
  color: #999;
  font-size: 12px;
  display: flex;
  align-items: center;
  justify-content: center;
}

/* Calculator card */
.calc {
  background: #ffffff;
  border: 1px solid var(--border);
  border-radius: 10px;
  padding: 22px;
  box-shadow: 0 1px 3px rgba(0,0,0,0.04);
  margin: 16px 0;
}
.calc-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
  gap: 14px;
}
.field {
  display: flex;
  flex-direction: column;
  gap: 6px;
}
.field label {
  font-size: 0.88rem;
  font-weight: 600;
  color: var(--text);
}
.field .hint {
  font-size: 0.78rem;
  color: var(--muted);
  font-weight: 400;
}
.field input,
.field select {
  padding: 9px 11px;
  font-size: 0.97rem;
  border: 1px solid var(--border);
  border-radius: 6px;
  background: #ffffff;
  font-family: inherit;
  color: var(--text);
}
.field input:focus,
.field select:focus {
  outline: none;
  border-color: var(--accent);
  box-shadow: 0 0 0 3px rgba(30, 58, 95, 0.18);
}
.checkbox-row {
  display: flex;
  align-items: center;
  gap: 8px;
  padding: 8px 0 0;
}
.checkbox-row input[type="checkbox"] {
  width: 18px;
  height: 18px;
  accent-color: var(--accent);
}

button.btn {
  background: var(--accent);
  color: #ffffff;
  border: none;
  padding: 11px 22px;
  font-size: 1rem;
  font-weight: 600;
  border-radius: 6px;
  cursor: pointer;
  margin-top: 14px;
  font-family: inherit;
  transition: background 0.15s;
}
button.btn:hover { background: var(--accent-dark); }

/* Results */
.results {
  margin-top: 20px;
  background: var(--accent-light);
  border-left: 4px solid var(--accent);
  border-radius: 6px;
  padding: 18px 20px;
}
.results h3 {
  margin: 0 0 10px;
  font-size: 1.05rem;
  color: var(--accent-dark);
}
.result-row {
  display: flex;
  justify-content: space-between;
  align-items: baseline;
  padding: 8px 0;
  border-bottom: 1px solid rgba(30, 58, 95, 0.15);
  font-size: 0.97rem;
}
.result-row:last-child { border-bottom: none; }
.result-row .label { color: var(--text); }
.result-row .value {
  font-weight: 700;
  color: var(--accent-dark);
  font-variant-numeric: tabular-nums;
}
.result-row.total {
  border-top: 2px solid var(--accent);
  margin-top: 8px;
  padding-top: 12px;
  font-size: 1.1rem;
}
.result-row.total .value { color: var(--accent); font-size: 1.3rem; }
.result-row.subtle .value { color: var(--muted); font-weight: 500; }
.note {
  font-size: 0.82rem;
  color: var(--muted);
  font-style: italic;
  margin: 10px 0 0;
}

/* Info box */
.info-box {
  background: #fffbeb;
  border-left: 4px solid #f59e0b;
  border-radius: 6px;
  padding: 14px 18px;
  margin: 22px 0;
  color: #78350f;
}
.info-box h3 { margin: 0 0 6px; color: #92400e; font-size: 1rem; }
.info-box p { margin: 6px 0; font-size: 0.94rem; }
.info-box.ca-note {
  background: #fef2f2;
  border-left-color: #dc2626;
  color: #7f1d1d;
}
.info-box.ca-note h3 { color: #991b1b; }

/* State grid */
.state-section {
  margin: 24px 0;
}
.state-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(180px, 1fr));
  gap: 8px 12px;
  margin: 12px 0 8px;
}
.state-card {
  display: block;
  padding: 10px 14px;
  background: var(--soft);
  border: 1px solid var(--border);
  border-radius: 6px;
  color: var(--text);
  font-size: 0.95rem;
  font-weight: 500;
  transition: background 0.15s, border-color 0.15s, color 0.15s;
}
.state-card:hover {
  background: var(--accent-light);
  border-color: var(--accent);
  color: var(--accent-dark);
  text-decoration: none;
}
.state-card .meta {
  display: block;
  font-size: 0.76rem;
  color: var(--muted);
  font-weight: 400;
  margin-top: 2px;
}
.popular .state-card {
  background: var(--accent-light);
  border-color: var(--accent);
  color: var(--accent-dark);
  font-weight: 600;
}
.popular .state-card:hover {
  background: var(--accent);
  color: #ffffff;
}
.popular .state-card:hover .meta { color: rgba(255,255,255,0.85); }

/* Footer */
footer {
  margin-top: 50px;
  border-top: 1px solid var(--border);
  background: var(--soft);
  padding: 28px 20px 32px;
  color: var(--muted);
  font-size: 0.88rem;
}
footer .foot-inner {
  max-width: 1100px;
  margin: 0 auto;
}
footer .foot-links {
  display: flex;
  flex-wrap: wrap;
  gap: 6px 16px;
  margin: 8px 0 14px;
}
footer .foot-links a { color: var(--accent); }
footer .disclaimer { display: block; margin-top: 8px; max-width: 800px; font-size: 0.82rem; }

@media (max-width: 720px) {
  h1 { font-size: 1.55rem; }
  h2 { font-size: 1.2rem; }
  main { padding: 16px 14px 40px; }
  .calc { padding: 16px; }
  .results { padding: 14px 16px; }
  .nav-inner { padding: 10px 14px; }
  .nav-search { width: 100%; }
  .nav-search select { flex: 1; min-width: 0; }
  .state-grid { grid-template-columns: repeat(auto-fill, minmax(140px, 1fr)); gap: 6px 8px; }
}