:root{--wd-ink:#16241f;--wd-forest:#0f3b34;--wd-deep:#0a2b26;--wd-paper:#f3f5f1;--wd-card:#fdfdfa;--wd-line:#d4dbd2;--wd-shield:#1f7a63;--wd-shield-soft:#e0efe9;--wd-sand:#c98f2c;--wd-sand-soft:#f7ecd8;--wd-cut:#a8552f;--wd-cut-soft:#f6e5dc;--wd-soft:#59665f}.wd-page{background:var(--wd-paper);color:var(--wd-ink);overflow:hidden}.wd-page [hidden]{display:none!important}.wd-shell{width:min(100% - 32px,1160px);margin-inline:auto}.wd-section-title{letter-spacing:-.02em;margin:0 0 20px;font-family:"Source Serif 4",serif;font-size:clamp(26px,3.6vw,38px);font-weight:600;line-height:1.12}.wd-eyebrow{letter-spacing:.12em;text-transform:uppercase;color:var(--wd-sand);align-items:center;gap:9px;margin:0 0 12px;font:700 10px Space Mono,monospace;display:flex}.wd-eyebrow span{background:currentColor;width:24px;height:1px}.wd-help{color:var(--wd-soft);margin:0 0 14px;font-size:14.5px;line-height:1.65}.wd-hero{background:radial-gradient(120% 140% at 12% 0%,#17564a 0%,var(--wd-forest) 45%,var(--wd-deep) 100%);color:#fff;padding:18px 0 58px}.wd-breadcrumbs ol{color:#8fb3a8;flex-wrap:wrap;gap:8px;margin:0 0 26px;padding:0;font:600 11px Space Mono,monospace;list-style:none;display:flex}.wd-breadcrumbs li+li:before{content:"/";color:#5f8a7d;margin-right:8px}.wd-breadcrumbs a{color:inherit;text-decoration:none}.wd-breadcrumbs a:hover{color:#fff;text-decoration:underline}.wd-hero-grid{gap:28px;display:grid}.wd-hero h1{letter-spacing:-.025em;margin:0 0 16px;font-family:"Source Serif 4",serif;font-size:clamp(30px,5.4vw,50px);font-weight:600;line-height:1.08}.wd-lead{color:#d3e5df;max-width:62ch;margin:0 0 20px;font-size:clamp(15.5px,2vw,17.5px);line-height:1.72}.wd-hero-facts{gap:8px;margin:22px 0 0;padding:0;list-style:none;display:grid}.wd-hero-facts li{color:#c4dcd4;padding-left:20px;font-size:14.5px;position:relative}.wd-hero-facts li:before{content:"";background:var(--wd-sand);border-radius:2px;width:8px;height:8px;position:absolute;top:8px;left:0}.wd-hero-facts b{color:#fff}.wd-shield{background:#ffffff0f;border:1px solid #ffffff29;border-radius:18px;padding:22px}.wd-shield-title{letter-spacing:.1em;text-transform:uppercase;color:var(--wd-sand);margin:0 0 16px;font:700 11px Space Mono,monospace}.wd-shield-layers{counter-reset:none;gap:10px;margin:0;padding:0;list-style:none;display:grid}.wd-shield-layers li{border-left:3px solid var(--wd-shield);background:#ffffff0d;border-radius:12px;grid-template-columns:auto 1fr;gap:4px 12px;padding:12px 14px;display:grid}.wd-shield-layers li:nth-child(2){border-left-color:#3d9b80}.wd-shield-layers li:nth-child(3){border-left-color:var(--wd-sand)}.wd-shield-layers li:nth-child(4){border-left-color:#c0745a}.wd-shield-layers span{color:#8fb3a8;grid-row:span 2;padding-top:2px;font:700 12px Space Mono,monospace}.wd-shield-layers b{color:#fff;font-size:14.5px}.wd-shield-layers i{color:#bcd3cb;font-size:13px;font-style:normal;line-height:1.55}.wd-shield-note{color:#9dbcb2;margin:14px 0 0;font-size:12.5px}.wd-callout-band{padding:26px 0 0}.wd-callout{background:var(--wd-sand-soft);border:1px solid #e3cfa6;border-left:5px solid var(--wd-sand);border-radius:14px;padding:18px 20px}.wd-callout h2,.wd-callout strong{color:#6b4a12;margin:0 0 8px;font-family:"Source Serif 4",serif;font-size:19px;font-weight:600;display:block}.wd-callout p{color:#5c4a2c;margin:0;font-size:14.8px;line-height:1.68}.wd-callout--strong{box-shadow:0 8px 26px -20px #00000080}.wd-pitfalls{padding:34px 0 6px}.wd-pitfalls ul{gap:12px;margin:0;padding:0;list-style:none;display:grid}.wd-pitfalls li{background:var(--wd-card);border:1px solid var(--wd-line);border-radius:14px;padding:16px 18px}.wd-pitfalls strong{margin-bottom:6px;font-size:15px;display:block}.wd-pitfalls p{color:var(--wd-soft);margin:0;font-size:14px;line-height:1.6}.wd-calc{padding:34px 0}.wd-console{background:var(--wd-card);border:1px solid var(--wd-line);border-radius:20px;padding:22px;box-shadow:0 20px 50px -42px #0f3b34b3}.wd-form-head h2{letter-spacing:-.02em;margin:0 0 8px;font-family:"Source Serif 4",serif;font-size:clamp(23px,3vw,30px);font-weight:600}.wd-form-head p{color:var(--wd-soft);margin:0 0 4px;font-size:14.5px;line-height:1.65}.wd-console fieldset{border:1px solid var(--wd-line);border-radius:14px;min-width:0;margin:20px 0 0;padding:18px}.wd-console legend{letter-spacing:.06em;text-transform:uppercase;color:var(--wd-forest);align-items:center;gap:8px;margin-left:4px;padding:0 10px;font:700 12px Space Mono,monospace;display:flex}.wd-console legend span{background:var(--wd-shield-soft);min-width:22px;height:22px;color:var(--wd-shield);border-radius:6px;justify-content:center;align-items:center;font-size:11px;display:inline-flex}.wd-grid-2{gap:16px;display:grid}.wd-field{margin-bottom:14px;font-size:14px;font-weight:600;display:block}.wd-field small{color:var(--wd-soft);margin-top:6px;font-size:12.8px;font-weight:400;line-height:1.55;display:block}.wd-field input,.wd-field select{width:100%;font:inherit;color:var(--wd-ink);background:#fff;border:1px solid #c2ccc4;border-radius:10px;margin-top:7px;padding:11px 12px;font-weight:500}.wd-unit-input{display:block;position:relative}.wd-unit-input input{padding-right:46px}.wd-unit-input i{color:var(--wd-soft);pointer-events:none;font-size:13px;font-style:normal;font-weight:700;position:absolute;top:calc(50% + 3px);right:12px;transform:translateY(-50%)}.wd-field-error{color:#a3341c;min-height:0;margin-top:6px;font-size:12.8px;font-weight:600;display:block}.wd-field-error:empty{margin-top:0}.wd-field-error:before{content:"! ";font-weight:800}.wd-field-error:empty:before{content:""}.wd-inline-link{color:var(--wd-soft);margin:6px 0 0;font-size:14px}.wd-inline-link a{color:var(--wd-shield);font-weight:700}.wd-question{margin-bottom:14px}.wd-question-label{margin:0 0 6px;font-size:14.5px;font-weight:700}.wd-options{grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:9px;display:grid}.wd-options--stack{grid-template-columns:1fr}.wd-option{display:block;position:relative}.wd-option input{opacity:0;cursor:pointer;width:100%;height:100%;position:absolute;inset:0}.wd-option span{background:#fff;border:1px solid #c2ccc4;border-radius:11px;padding:12px 14px;font-size:14px;font-weight:600;line-height:1.4;display:block}.wd-option span small{color:var(--wd-soft);margin-top:4px;font-size:12.6px;font-weight:400;display:block}.wd-option input:checked+span{border-color:var(--wd-shield);background:var(--wd-shield-soft);box-shadow:inset 0 0 0 1px var(--wd-shield)}.wd-option input:focus-visible+span{outline-offset:2px;outline:3px solid #1f7a63}.wd-check{background:#fff;border:1px solid #c2ccc4;border-radius:11px;grid-template-columns:auto 1fr;align-items:start;gap:11px;margin-bottom:14px;padding:13px 14px;font-size:14px;font-weight:600;display:grid}.wd-check input{width:18px;height:18px;accent-color:var(--wd-shield);margin-top:2px}.wd-check small{color:var(--wd-soft);margin-top:4px;font-size:12.6px;font-weight:400;line-height:1.55;display:block}.wd-advanced{background:#fbfcf9;border:1px dashed #b9c5bd;border-radius:12px}.wd-advanced>summary{cursor:pointer;color:var(--wd-forest);align-items:center;gap:9px;padding:13px 16px;font-size:14.5px;font-weight:700;list-style:none;display:flex}.wd-advanced>summary::-webkit-details-marker{display:none}.wd-advanced>summary:before{content:"+";background:var(--wd-shield-soft);width:20px;height:20px;color:var(--wd-shield);border-radius:6px;justify-content:center;align-items:center;font-weight:800;display:inline-flex}.wd-advanced[open]>summary:before{content:"–"}.wd-advanced-body{padding:4px 16px 16px}[data-block=taxRelief][data-disabled=true]{opacity:.55}.wd-error-summary{background:var(--wd-cut-soft);border:1px solid #d9a89a;border-left:5px solid #a3341c;border-radius:12px;margin-top:18px;padding:15px 17px}.wd-error-summary strong{color:#7d2a14;margin-bottom:8px;font-size:14.5px;display:block}.wd-error-summary ul{gap:5px;margin:0;padding-left:18px;display:grid}.wd-error-summary button{font:inherit;color:#7d2a14;text-align:left;cursor:pointer;background:0 0;border:0;padding:0;font-size:13.6px;text-decoration:underline}.wd-actions{flex-wrap:wrap;gap:10px;margin-top:22px;display:flex}.wd-submit{background:var(--wd-forest);color:#fff;font:inherit;cursor:pointer;border:0;border-radius:12px;flex:220px;padding:15px 20px;font-size:15.5px;font-weight:700}.wd-submit:hover{background:#0b312b}.wd-reset{font:inherit;color:var(--wd-soft);cursor:pointer;background:#fff;border:1px solid #c2ccc4;border-radius:12px;padding:15px 20px;font-size:15px;font-weight:600}.wd-results{padding:0 0 40px}.wd-result-empty{background:var(--wd-card);text-align:center;border:1px dashed #bfcbc3;border-radius:18px;padding:34px 22px}.wd-result-empty span{font-size:30px}.wd-result-empty strong{margin:10px 0 6px;font-family:"Source Serif 4",serif;font-size:20px;font-weight:600;display:block}.wd-result-empty p{max-width:52ch;color:var(--wd-soft);margin:0 auto;font-size:14.5px;line-height:1.65}.wd-result{background:var(--wd-card);border:1px solid var(--wd-line);border-radius:20px;padding:24px 22px;box-shadow:0 22px 54px -44px #0f3b34bf}.wd-result-kicker{letter-spacing:.12em;text-transform:uppercase;color:var(--wd-sand);margin:0 0 6px;font:700 10.5px Space Mono,monospace}.wd-result h3{letter-spacing:-.02em;margin:0 0 20px;font-family:"Source Serif 4",serif;font-size:clamp(23px,3.2vw,32px);font-weight:600;line-height:1.16}.wd-result h3:focus-visible{outline:3px solid var(--wd-shield);outline-offset:4px;border-radius:4px}.wd-result h4{letter-spacing:.02em;color:var(--wd-forest);margin:0 0 10px;font-size:14px;font-weight:800}.wd-result-list{color:var(--wd-soft);gap:7px;margin:0;padding-left:18px;font-size:14px;line-height:1.62;display:grid}.wd-result-note{color:var(--wd-soft);margin:14px 0 0;font-size:13.6px;line-height:1.62}.wd-result--limited{border-left:5px solid var(--wd-sand)}.wd-headline{gap:12px;margin-bottom:20px;display:grid}.wd-headline article{border:1px solid var(--wd-line);background:#fff;border-radius:14px;padding:16px 18px}.wd-headline span{letter-spacing:.02em;color:var(--wd-soft);margin-bottom:6px;font-size:12.6px;font-weight:700;display:block}.wd-headline strong{letter-spacing:-.02em;font-family:"Source Serif 4",serif;font-size:clamp(23px,4vw,30px);font-weight:600}.wd-headline [data-tone=deduction]{background:var(--wd-cut-soft);border-color:#e0c0b1}.wd-headline [data-tone=deduction] strong{color:#8c3f1d}.wd-headline [data-tone=keep]{background:var(--wd-shield-soft);border-color:#b6d6cb}.wd-headline [data-tone=keep] strong{color:#12604e}.wd-bar{margin:0 0 22px}.wd-bar-track{border:1px solid var(--wd-line);border-radius:9px;height:26px;display:flex;overflow:hidden}.wd-bar-keep{background:repeating-linear-gradient(135deg,#1f7a63,#1f7a63 9px,#23866c 9px 18px)}.wd-bar-cut{background:repeating-linear-gradient(135deg,#b3603a,#b3603a 9px,#bd6c45 9px 18px)}.wd-bar figcaption{color:var(--wd-soft);flex-wrap:wrap;gap:8px 18px;margin-top:9px;font-size:13px;font-weight:600;display:flex}.wd-bar figcaption span{align-items:center;gap:7px;display:inline-flex}.wd-bar i{border-radius:3px;width:12px;height:12px;display:inline-block}.wd-bar i[data-swatch=keep]{background:#1f7a63}.wd-bar i[data-swatch=cut]{background:#b3603a}.wd-why{border-top:1px solid var(--wd-line);padding-top:20px}.wd-why-title{color:var(--wd-ink);margin:0 0 14px;font-family:"Source Serif 4",serif;font-size:20px;font-weight:600}.wd-order{gap:8px;margin:0 0 18px;padding:0;list-style:none;display:grid}.wd-order li{border:1px solid var(--wd-line);background:#fff;border-radius:11px;grid-template-columns:auto 1fr auto;align-items:center;gap:12px;padding:11px 14px;font-size:14px;display:grid}.wd-order span{color:var(--wd-sand);font:700 11.5px Space Mono,monospace}.wd-order i{font-style:normal;font-weight:700}.wd-why-block{border:1px solid var(--wd-line);background:#fbfcf9;border-radius:14px;margin-bottom:20px;padding:16px 18px}.wd-limits{gap:7px;margin:0 0 12px;display:grid}.wd-limits>div{border:1px solid var(--wd-line);background:#fff;border-radius:9px;flex-wrap:wrap;justify-content:space-between;gap:6px 14px;padding:9px 12px;font-size:14px;display:flex}.wd-limits>div.is-applied{border-color:var(--wd-shield);background:var(--wd-shield-soft)}.wd-limits dt{color:var(--wd-soft);margin:0;font-weight:600}.wd-limits dd{margin:0;font-weight:700}.wd-applied-tag{background:var(--wd-shield);color:#fff;letter-spacing:.04em;text-transform:uppercase;border-radius:5px;margin-left:6px;padding:1px 7px;font-size:10.5px;font-weight:800;display:inline-block}.wd-why-summary{margin:0;font-size:14.5px;line-height:1.62}.wd-why-note{color:var(--wd-soft);margin:8px 0 0;font-size:13.4px}.wd-protection{background:var(--wd-shield-soft);border:1px solid #b6d6cb;border-radius:14px;margin-bottom:20px;padding:18px}.wd-protection h4{color:#12604e;margin:0 0 8px;font-family:"Source Serif 4",serif;font-size:19px;font-weight:600}.wd-protection>p{color:#3c5b52;margin:0 0 14px;font-size:14px;line-height:1.6}.wd-parameters{gap:7px;margin:0 0 16px;padding:0;list-style:none;display:grid}.wd-parameters li{background:#ffffffb8;border-radius:9px;flex-wrap:wrap;justify-content:space-between;gap:4px 14px;padding:8px 12px;font-size:13.6px;display:flex}.wd-parameters span{color:#3c5b52}.wd-protection-math{gap:5px;margin:0;display:grid}.wd-protection-math>div{flex-wrap:wrap;justify-content:space-between;gap:4px 14px;padding:6px 12px;font-size:13.6px;display:flex}.wd-protection-math dt{color:#3c5b52;margin:0}.wd-protection-math dd{margin:0;font-weight:600}.wd-protection-math .is-total{border-top:1px solid #b6d6cb;margin-top:4px;padding-top:9px;font-weight:800}.wd-protection-math .is-total dd{color:#12604e;font-size:15.5px}.wd-notes,.wd-legal{border-top:1px solid var(--wd-line);margin-top:16px;padding-top:16px}.wd-legal p{color:var(--wd-forest);margin:0 0 6px;font:600 13px Space Mono,monospace}.wd-legal small{color:var(--wd-soft);font-size:12.6px;line-height:1.6}.wd-guide{padding:8px 0 44px}.wd-guide-grid{gap:26px;display:grid}.wd-index{background:var(--wd-card);border:1px solid var(--wd-line);border-radius:16px;padding:18px}.wd-index p{letter-spacing:.12em;text-transform:uppercase;color:var(--wd-sand);margin:0 0 10px;font:700 10.5px Space Mono,monospace}.wd-index ol{gap:7px;margin:0;padding-left:20px;font-size:13.6px;line-height:1.45;display:grid}.wd-index a{color:var(--wd-forest);text-decoration:none}.wd-index a:hover{text-decoration:underline}.wd-chapter{margin-bottom:34px}.wd-chapter h2{letter-spacing:-.02em;margin:0 0 14px;font-family:"Source Serif 4",serif;font-size:clamp(22px,3vw,29px);font-weight:600;line-height:1.2}.wd-chapter h3{margin:0 0 8px;font-family:"Source Serif 4",serif;font-size:18px;font-weight:600}.wd-chapter p{color:#33443d;margin:0 0 14px;font-size:15.4px;line-height:1.75}.wd-chapter a{color:var(--wd-shield);font-weight:600}.wd-split{gap:12px;margin:0 0 16px;display:grid}.wd-split article{border:1px solid var(--wd-line);background:var(--wd-card);border-radius:13px;padding:16px 18px}.wd-split span{letter-spacing:.06em;text-transform:uppercase;color:var(--wd-sand);margin-bottom:6px;font:700 11px Space Mono,monospace;display:block}.wd-split strong{margin-bottom:6px;font-size:16px;display:block}.wd-split p{color:var(--wd-soft);margin:0;font-size:13.8px;line-height:1.6}.wd-variants dl{gap:8px;margin:0;display:grid}.wd-variants>dl>div{border:1px solid var(--wd-line);background:var(--wd-card);border-radius:11px;flex-wrap:wrap;justify-content:space-between;gap:5px 16px;padding:12px 15px;font-size:14.4px;display:flex}.wd-variants dt{color:#33443d;margin:0}.wd-variants dd{color:var(--wd-forest);margin:0;font-weight:800}.wd-examples{gap:14px;display:grid}.wd-examples article{border:1px solid var(--wd-line);background:var(--wd-card);border-radius:14px;padding:18px}.wd-examples>article>p{color:var(--wd-soft);margin-bottom:12px;font-size:13.8px}.wd-examples dl{gap:6px;margin:0;display:grid}.wd-examples>article>dl>div{flex-wrap:wrap;justify-content:space-between;gap:4px 14px;padding:6px 0;font-size:14px;display:flex}.wd-examples dt{color:var(--wd-soft);margin:0}.wd-examples dd{margin:0;font-weight:600}.wd-examples .is-total{border-top:1px solid var(--wd-line);margin-top:4px;padding-top:10px;font-weight:800}.wd-examples .is-total dd{color:#12604e;font-size:16px}.wd-mistakes{gap:13px;margin:0;padding-left:22px;display:grid}.wd-mistakes strong{margin-bottom:4px;font-size:15px;display:block}.wd-mistakes p{color:var(--wd-soft);margin:0;font-size:14px;line-height:1.6}.wd-faq details{border:1px solid var(--wd-line);background:var(--wd-card);border-radius:12px;margin-bottom:9px}.wd-faq summary{cursor:pointer;align-items:flex-start;gap:11px;padding:15px 17px;font-size:15px;font-weight:600;line-height:1.45;list-style:none;display:flex}.wd-faq summary::-webkit-details-marker{display:none}.wd-faq summary span{color:var(--wd-sand);padding-top:3px;font:700 11px Space Mono,monospace}.wd-faq summary i{color:var(--wd-shield);margin-left:auto;font-style:normal;font-weight:800}.wd-faq details[open] summary i{transform:rotate(45deg)}.wd-faq details p{color:#33443d;margin:0;padding:0 17px 17px 45px;font-size:14.4px;line-height:1.72}.wd-provenance dl{gap:8px;margin:0 0 16px;display:grid}.wd-provenance>dl>div{border:1px solid var(--wd-line);background:var(--wd-card);border-radius:11px;gap:3px;padding:12px 15px;display:grid}.wd-provenance dt{letter-spacing:.1em;text-transform:uppercase;color:var(--wd-sand);margin:0;font:700 10.5px Space Mono,monospace}.wd-provenance dd{margin:0;font-size:14.6px;line-height:1.6}.wd-provenance-link{color:var(--wd-shield);align-items:center;gap:8px;font-weight:700;text-decoration:none;display:inline-flex}.wd-provenance-link:hover{text-decoration:underline}.wd-sources ol{gap:11px;margin:0;padding:0;list-style:none;display:grid}.wd-sources li{border:1px solid var(--wd-line);background:var(--wd-card);border-radius:12px;grid-template-columns:auto 1fr;gap:12px;padding:14px 16px;display:grid}.wd-sources li>span{color:var(--wd-sand);padding-top:3px;font:700 11px Space Mono,monospace}.wd-sources a{color:var(--wd-forest);word-break:break-word;font-size:14.6px;font-weight:700}.wd-sources p{color:var(--wd-soft);margin:5px 0 0;font-size:13.4px;line-height:1.6}.wd-related{background:var(--wd-deep);color:#fff;padding:40px 0 46px}.wd-related .wd-section-title{color:#fff}.wd-related>.wd-shell>div{gap:12px;display:grid}.wd-related a{color:inherit;background:#ffffff0f;border:1px solid #ffffff24;border-radius:14px;grid-template-columns:auto 1fr auto;gap:6px 13px;padding:17px 19px;text-decoration:none;display:grid}.wd-related span{color:var(--wd-sand);grid-row:span 2;padding-top:3px;font:700 11.5px Space Mono,monospace}.wd-related strong{font-size:15.6px}.wd-related p{color:#b7ccc5;grid-column:2;margin:0;font-size:13.6px;line-height:1.6}.wd-related i{color:var(--wd-sand);grid-row:span 2;align-self:center;font-style:normal;font-weight:800}.wd-related a:hover{background:#ffffff1c}.wd-page a:focus-visible,.wd-page button:focus-visible,.wd-page input:focus-visible,.wd-page select:focus-visible,.wd-page summary:focus-visible,.wd-page [tabindex]:focus-visible{outline:3px solid var(--wd-sand);outline-offset:2px;border-radius:4px}@media (width>=720px){.wd-shell{width:min(100% - 48px,1160px)}.wd-grid-2{grid-template-columns:1fr 1fr}.wd-headline{grid-template-columns:repeat(3,1fr)}.wd-pitfalls ul,.wd-split,.wd-examples{grid-template-columns:1fr 1fr}.wd-console{padding:28px}}@media (width>=980px){.wd-hero-grid{grid-template-columns:1.55fr 1fr;align-items:start;gap:40px}.wd-guide-grid{grid-template-columns:266px 1fr;align-items:start}.wd-index{position:sticky;top:20px}.wd-related>.wd-shell>div{grid-template-columns:1fr 1fr}}@media (prefers-reduced-motion:reduce){.wd-page *{scroll-behavior:auto!important;transition:none!important;animation:none!important}}