:root{--p:#7a1f1f;--a:#2f4858;--bg:#faf6f4;--hf:'Archivo Black','Arial Black',system-ui,sans-serif;--bf:'Source Sans 3',system-ui,-apple-system,sans-serif}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:#1b1b1f;font:1.0625rem/1.65 var(--bf)}
h1,h2,h3{font-family:var(--hf);line-height:1.2;color:var(--p)}h1{font-size:clamp(1.9rem,4vw,2.8rem);margin:.2em 0 .5em}
h2{font-size:1.45rem;margin:1.8em 0 .5em}h3{font-size:1.1rem;margin:1.2em 0 .3em}
a{color:var(--p);text-underline-offset:2px}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid var(--p);outline-offset:2px;box-shadow:0 0 0 6px var(--a)}
.skip{position:absolute;left:-999px}.skip:focus{left:1rem;top:1rem;background:#fff;padding:.5rem;z-index:9}
.top{display:flex;flex-wrap:wrap;gap:.75rem 1.5rem;align-items:center;justify-content:space-between;padding:1rem clamp(1rem,4vw,3rem);background:var(--p)}
.top a{color:#fff;text-decoration:none}.brand{font:700 1.2rem var(--hf);display:flex;align-items:center;gap:.5rem}
.mark{width:1.1rem;height:1.1rem;background:var(--a);display:inline-block}
.top nav{display:flex;flex-wrap:wrap;gap:.35rem 1rem;font-size:.92rem}.top nav a[aria-current]{text-decoration:underline;text-decoration-color:var(--a);text-decoration-thickness:3px}
main{max-width:46rem;margin:0 auto;padding:2rem clamp(1rem,4vw,2rem) 3rem}
.eyebrow{text-transform:uppercase;letter-spacing:.08em;font-size:.8rem;font-weight:700;color:#4a4a55;margin:0}
.answer{background:#fff;border-left:6px solid var(--a);padding:1rem 1.25rem;margin:1rem 0;box-shadow:0 1px 3px rgba(0,0,0,.08)}
.answer-label{font-weight:700;margin:0 0 .25rem;font-size:.85rem;text-transform:uppercase;letter-spacing:.06em;color:#4a4a55}.answer p:last-child{margin:0}
.reviewed{font-size:.88rem;color:#4a4a55}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(13rem,1fr));gap:1rem;margin:1.5rem 0}
.card{display:flex;flex-direction:column;gap:.3rem;background:#fff;padding:1rem;text-decoration:none;color:#1b1b1f;border:1px solid rgba(0,0,0,.1)}
.card-k{font-size:.78rem;font-weight:700;color:#4a4a55;text-transform:uppercase}.card-t{font:700 1.05rem var(--hf);color:var(--p)}.card-d{font-size:.92rem}
.tw{overflow-x:auto}table{border-collapse:collapse;width:100%;background:#fff;font-size:.95rem}th,td{border:1px solid #d5d5dc;padding:.5rem .6rem;text-align:left;vertical-align:top}th{background:var(--p);color:#fff}
.faq .qa{border-top:1px solid #d5d5dc}.faq h3{color:#1b1b1f}
.src ul{padding-left:1.2rem}.next a{font-weight:700}
.tool{background:#fff;border:2px solid var(--p);padding:1.25rem;margin:1.5rem 0}
.tool fieldset{border:0;padding:0;margin:0 0 1rem}.tool legend{font:700 1.1rem var(--hf);color:var(--p);margin-bottom:.5rem}
.tool label{display:block;font-weight:600;margin:.7rem 0 .2rem;font-size:.95rem}.tool .hint{display:block;font-weight:400;font-size:.85rem;color:#4a4a55}
.tool input[type=number],.tool input[type=date],.tool select{width:100%;max-width:20rem;padding:.55rem;font:inherit;border:1px solid #8a8a96;border-radius:4px;background:#fff}
.tool button{background:var(--p);color:#fff;border:0;padding:.65rem 1.2rem;font:600 1rem var(--bf);cursor:pointer;border-radius:4px;margin-top:.8rem}
.tool .out{margin-top:1rem;padding:1rem;background:var(--bg);min-height:3rem}.tool .out:empty{display:none}
.check{display:flex;gap:.6rem;align-items:flex-start;margin:.45rem 0}.check input{width:1.2rem;height:1.2rem;margin-top:.25rem}
.foot{background:#1b1b1f;color:#e9e9ee;padding:2rem clamp(1rem,4vw,3rem);font-size:.9rem}.foot a{color:#fff}.foot p{max-width:46rem}

html{scroll-behavior:smooth}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
main{overflow-wrap:break-word}h1{text-wrap:balance}h2,h3{text-wrap:balance}p,li{text-wrap:pretty}
.tool button{min-height:44px}.tool input[type=number],.tool input[type=date],.tool select{min-height:44px;font-size:max(1rem,16px)}
.rel{margin:2rem 0 1rem}.rel h2{font-size:1.1rem;margin:0 0 .6rem}.rel ul{display:flex;flex-wrap:wrap;gap:.5rem;list-style:none;padding:0;margin:0}
.rel a{display:inline-block;padding:.5rem .9rem;border:1px solid var(--p);border-radius:999px;background:#fff;text-decoration:none;font-weight:600;font-size:.95rem;min-height:44px;line-height:1.6}
.rel a:hover{background:var(--p);color:#fff}
.fnav a{display:inline-block;padding:.35rem 0}
@media (max-width:40rem){.top{padding:.75rem 1rem}.top nav{flex-wrap:nowrap;overflow-x:auto;width:100%;scrollbar-width:none;-webkit-overflow-scrolling:touch;padding-bottom:.25rem;mask-image:linear-gradient(90deg,#000 85%,transparent)}.top nav::-webkit-scrollbar{display:none}
.top nav a{white-space:nowrap;padding:.45rem .1rem}main{padding-top:1.25rem}.answer{padding:.9rem 1rem}.cards{grid-template-columns:1fr}th,td{padding:.45rem}}
@media print{.top nav,.rel,.skip,.tool button{display:none}.foot{background:none;color:#000}}

.tw tbody th[scope=row]{background:#fff;color:inherit;font-weight:600}
.gov-banner{background:#fff8d6;border-bottom:1px solid #d9c46a;padding:.5rem clamp(1rem,4vw,3rem);font-size:.9rem;margin:0}
/* enhance2 polish */
body{font-size:1.075rem;line-height:1.7;letter-spacing:.003em}
h1{font-size:clamp(2rem,4.4vw,3rem);letter-spacing:-.015em}h2{font-size:clamp(1.3rem,2.4vw,1.6rem);letter-spacing:-.01em}
main{max-width:48rem;padding-top:2.5rem}
.hero{display:flex;align-items:center;justify-content:space-between;gap:1.5rem}.hero>div{flex:1 1 auto;min-width:0}
.illus{flex:0 0 auto;width:clamp(7rem,22vw,12.5rem);height:auto}
@media (max-width:40rem){.hero{flex-direction:column-reverse;align-items:flex-start;gap:.5rem}.illus{width:6.5rem}}
.answer{border-radius:10px;box-shadow:0 1px 2px rgba(0,0,0,.06),0 6px 18px rgba(0,0,0,.05)}
.takeaways{background:#fff;border:1px solid rgba(0,0,0,.1);border-top:4px solid var(--p);border-radius:10px;padding:1rem 1.25rem;margin:1.25rem 0}
.takeaways h2{font-size:1.05rem;margin:0 0 .4rem;text-transform:uppercase;letter-spacing:.06em}.takeaways ul{margin:0;padding-left:1.2rem}.takeaways li{margin:.3rem 0}
.card{border-radius:10px;transition:box-shadow .15s,transform .15s}.card:hover{box-shadow:0 8px 22px rgba(0,0,0,.08);transform:translateY(-2px)}
@media (prefers-reduced-motion:reduce){.card{transition:none}.card:hover{transform:none}}
.tool{border-radius:12px;box-shadow:0 6px 22px rgba(0,0,0,.06)}.tool .out{border-radius:8px;border:1px solid rgba(0,0,0,.08)}.tool .out p{margin:.35rem 0}
.tool-actions{display:flex;flex-wrap:wrap;gap:.6rem;margin:-.75rem 0 1.5rem}
.tool-actions button{min-height:44px;padding:.55rem 1.1rem;font:600 .98rem var(--bf);border-radius:6px;border:2px solid var(--p);background:#fff;color:var(--p);cursor:pointer}
.tool-actions button:hover{background:var(--p);color:#fff}
.terms{margin:1.5rem 0}.terms div{background:#fff;border:1px solid rgba(0,0,0,.1);border-radius:10px;padding:.9rem 1.1rem;margin:.75rem 0}
.terms dt{font:700 1.08rem var(--hf);color:var(--p)}.terms dd{margin:.3rem 0 0}.terms .tsrc{font-size:.88rem;color:#4a4a55}
.sec{margin-top:.5rem}.faq .qa{padding:.4rem 0}
@media print{.top,.foot,.gov-banner,.illus,.cards,.rel,.next,.tool-actions,.takeaways,.src,.faq,.sec,.reviewed{display:none!important}.tool{box-shadow:none;border:1px solid #000}main{max-width:none;padding:0}body{background:#fff}.tool .out{display:block}.print-note{display:block!important}}
.print-note{display:none}
.L-guard .answer{background:#fff;border:3px solid var(--p);border-radius:0}.L-guard .card{border-radius:0;border-left:6px solid var(--p)}
/* enhance3 */
.crumbs ol{list-style:none;display:flex;flex-wrap:wrap;gap:.35rem;padding:0;margin:0 0 .9rem;font-size:.92rem}.crumbs li+li::before{content:"\203A";margin-right:.35rem;color:#4a4a55}
.top .theme{min-height:44px;padding:.4rem .9rem;border:2px solid #fff;border-radius:999px;background:transparent;color:#fff;font:600 .9rem var(--bf);cursor:pointer}
.top .theme[hidden],.printpage[hidden]{display:inline-block;visibility:hidden}
.progress{position:fixed;top:0;left:0;right:0;height:4px;z-index:50;pointer-events:none}.progress span{display:block;height:100%;background:var(--a);transform-origin:0 0;transform:scaleX(0)}
.rel3{margin:2rem 0 1rem}.rel3 ul{list-style:none;padding:0;display:grid;gap:.75rem}.rel3 li{background:#fff;border:1px solid rgba(0,0,0,.1);border-radius:10px;padding:.8rem 1rem}
.rel3 a{font:700 1.02rem var(--hf)}.rel3 span{display:block;font-size:.93rem;color:#4a4a55;margin-top:.2rem}
.check{list-style:none;padding:0;display:block!important;columns:auto!important}.check li{width:auto!important}.check li{position:relative;padding:.55rem .75rem .55rem 2.3rem;margin:.4rem 0;background:#fff;border:1px solid rgba(0,0,0,.1);border-radius:8px}
.check li::before{content:"";position:absolute;left:.75rem;top:.8rem;width:1rem;height:1rem;border:2px solid var(--p);border-radius:3px}
.printpage{min-height:44px;padding:.55rem 1.1rem;font:600 .98rem var(--bf);border-radius:6px;border:2px solid var(--p);background:#fff;color:var(--p);cursor:pointer;margin:.25rem 0 1rem}
html.dark{color-scheme:dark}html.dark body{background:#111318;color:#e4e4ea}
html.dark h1,html.dark h2,html.dark h3,html.dark .card-t,html.dark .terms dt,html.dark .tool legend,html.dark .faq h3{color:#f2f2f6}
html.dark main a{color:#9ec5ff}
html.dark .answer,html.dark .card,html.dark .takeaways,html.dark .terms div,html.dark .tool,html.dark table,html.dark .rel a,html.dark .rel3 li,html.dark .check li,html.dark .tool input,html.dark .tool select,html.dark .tw tbody th[scope=row],html.dark .printpage,html.dark .tool-actions button{background:#1b1e25;color:#e4e4ea;border-color:#454b58}
html.dark .check li::before{border-color:#9ec5ff}html.dark .eyebrow,html.dark .answer-label,html.dark .reviewed,html.dark .card-k,html.dark .card-d,html.dark .tool .hint,html.dark .terms .tsrc,html.dark .rel3 span,html.dark .crumbs li+li::before{color:#b8bcc8}
html.dark .tool .out{background:#111318}html.dark .gov-banner{background:#3a3412;color:#fff3c4}
html.dark .foot{background:#0b0c10;color:#d8d8de}html.dark .foot a{color:#fff}
@media print{.crumbs,.top .theme,.progress,.rel3,.printpage{display:none!important}.pg-checklist .sec{display:block!important}.check li{border:1px solid #000;background:#fff}}