:root{--ink:#16241a;--ink-soft:#46574a;--line:#d8e0d5;--paper:#fff;--paper-soft:#f4f7f1;--accent:#3f6b2d;--accent-soft:#eaf2e3;--radius:10px;--measure:68ch;--tap:44px}*{box-sizing:border-box}html{color-scheme:light dark;-webkit-text-size-adjust:100%;font-family:system-ui,-apple-system,Segoe UI,Roboto,Helvetica Neue,Arial,sans-serif;line-height:1.6}body{color:var(--ink);background:var(--paper);margin:0;overflow-x:hidden}.wrap{inline-size:min(100% - 2rem,72rem);margin-inline:auto}a{color:var(--accent)}a:focus-visible,button:focus-visible,select:focus-visible{outline:3px solid var(--accent);outline-offset:2px}.skip{clip-path:inset(50%);block-size:1px;inline-size:1px;position:absolute;overflow:hidden}.skip:focus{clip-path:none;background:var(--accent-soft);block-size:auto;inline-size:auto;padding:.5rem .75rem;display:inline-block;position:static}.site-header{border-block-end:1px solid var(--line);background:var(--paper-soft)}.site-header .bar{flex-wrap:wrap;align-items:center;gap:.5rem 1rem;padding-block:.75rem;display:flex}.brand{color:var(--ink);min-block-size:var(--tap);align-items:center;font-size:1.1rem;font-weight:700;text-decoration:none;display:inline-flex}.lang-switch{align-items:center;gap:.4rem;min-inline-size:0;margin-inline-start:auto;display:flex}.lang-switch select{min-inline-size:0;max-inline-size:12rem;min-block-size:var(--tap);border:1px solid var(--line);border-radius:var(--radius);background:var(--paper);color:inherit;font:inherit;padding:.25rem .5rem}main{padding-block:1.5rem 3rem}main h1{font-size:clamp(1.5rem,1.1rem + 2vw,2.1rem);line-height:1.25}main p,main li{max-inline-size:var(--measure)}.crumbs{color:var(--ink-soft);padding-block:.75rem 0;font-size:.9rem}.crumbs ol{flex-wrap:wrap;gap:.35rem;margin:0;padding:0;list-style:none;display:flex}.crumbs li:after{content:"›";color:var(--line);margin-inline-start:.35rem}.crumbs li:last-child:after{content:""}.tool-grid{grid-template-columns:repeat(auto-fill,minmax(16rem,1fr));gap:.75rem;margin:1.5rem 0 0;padding:0;list-style:none;display:grid}.tool-grid a{min-block-size:var(--tap);border:1px solid var(--line);border-radius:var(--radius);background:var(--paper-soft);align-items:center;padding:.7rem .9rem;font-weight:600;text-decoration:none;display:flex}.tool-grid a:hover{background:var(--accent-soft)}.island-slot{border:1px solid var(--line);border-radius:var(--radius);background:var(--paper-soft);min-block-size:320px;color:var(--ink);margin-block:1.25rem;padding:1rem}.island-slot:empty,.island-slot.pending{text-align:center;color:var(--ink-soft);justify-content:center;align-items:center;display:flex}.tool{gap:1.25rem;display:grid}.tool .live-note{color:var(--ink-soft);margin:0 0 .75rem;font-size:.9rem}.tool .fields{grid-template-columns:repeat(auto-fit,minmax(min(100%,15rem),1fr));gap:.85rem 1rem;display:grid}.tool .field{min-inline-size:0}.tool .field.wide{grid-column:1/-1}.tool label{margin-block-end:.25rem;font-size:.95rem;font-weight:600;display:block}.tool .opt{color:var(--ink-soft);font-weight:400}.tool .input-row{align-items:center;gap:.4rem;display:flex}.tool input,.tool select,.tool textarea{inline-size:100%;max-inline-size:100%;min-block-size:var(--tap);border:1px solid var(--line);border-radius:var(--radius);background:var(--paper);color:var(--ink);font:inherit;padding:.55rem .7rem;font-size:1rem}.tool textarea{resize:vertical;font-family:ui-monospace,SFMono-Regular,Menlo,monospace}.tool input[aria-invalid=true]{border-color:#b3261e}.tool .suffix{color:var(--ink-soft);white-space:nowrap}.tool .hint{min-block-size:1.1rem;color:var(--ink-soft);margin:.2rem 0 0;font-size:.82rem}.tool .problem{color:#b3261e;margin:.2rem 0 0;font-size:.85rem}.tool .tool-actions{flex-wrap:wrap;gap:.5rem;margin-block-start:.9rem;display:flex}.tool .tool-actions button{min-block-size:var(--tap);border:1px solid var(--line);border-radius:var(--radius);background:var(--paper-soft);color:var(--ink);font:inherit;cursor:pointer;padding:.55rem .9rem;font-weight:600}.tool .tool-actions button:hover{background:var(--accent-soft)}.tool button.link{color:var(--accent);font:inherit;cursor:pointer;min-block-size:var(--tap);background:0 0;border:0;padding:0;text-decoration:underline}.tool .restored,.tool .note{color:var(--ink-soft);font-size:.85rem}.tool-result{border-block-start:1px solid var(--line);padding-block-start:1rem}.tool-result h2{margin-block:0 .5rem;font-size:1.05rem}.tool .headline{gap:.15rem;margin:0;display:grid}.tool .headline-label{color:var(--ink-soft);font-size:.9rem}.tool .headline-value{overflow-wrap:anywhere;font-size:clamp(1.6rem,6vw,2.2rem);line-height:1.2}.tool .result-lines{gap:.35rem;margin-block:.9rem 0;display:grid}.tool .result-lines>div{border-block-end:1px dotted var(--line);flex-wrap:wrap;justify-content:space-between;gap:.25rem 1rem;padding-block-end:.25rem;display:flex}.tool .result-lines dt{color:var(--ink-soft)}.tool .result-lines dd{overflow-wrap:anywhere;margin:0;font-weight:600}.tool .basis{color:var(--ink-soft);font-size:.82rem;font-weight:400}.tool .sheet{border:1px solid var(--line);border-radius:var(--radius);background:var(--paper-soft);margin-block-start:1.1rem;padding:.9rem}.tool .sheet h3{margin-block:0 .3rem;font-size:1rem}.tool .sheet-intro{color:var(--ink-soft);margin:0;font-size:.85rem}.tool .limit{margin-block-end:0;font-size:.95rem}.tool .limit-over{color:#b3261e}.tool .save-field{gap:.4rem;margin-block-start:.8rem;display:grid}.tool .save-field button{min-block-size:var(--tap);border:1px solid var(--line);border-radius:var(--radius);background:var(--paper);color:var(--ink);font:inherit;cursor:pointer;justify-self:start;padding:.55rem .9rem;font-weight:600}.tool .saved-fields{margin-block-start:1rem;font-size:.9rem}.tool .saved-fields ul{gap:.25rem;margin:.3rem 0;padding:0;list-style:none;display:grid}@media print{.site-header,.site-footer,.crumbs,.tool-form,.tool-actions,.tool-grid,.tool .saved-fields,.tool .save-field,.tool .live-note{display:none!important}.tool-result{border:0}.tool .sheet{background:0 0;border:1px solid #000}body{color:#000;background:#fff}}.site-footer{border-block-start:1px solid var(--line);background:var(--paper-soft);color:var(--ink-soft);padding-block:1.25rem 2rem;font-size:.9rem}@media (prefers-color-scheme:dark){:root{--ink:#e7ece4;--ink-soft:#b3bfb0;--line:#35423a;--paper:#11170f;--paper-soft:#1a2118;--accent:#9ccb7b;--accent-soft:#23301d}}.lede{margin-block:.5rem 1.25rem;font-size:1.1rem;line-height:1.6}.lede.pending{color:var(--ink-soft)}.method,.example,.market,.faq,.sources{margin-block-start:2rem}.method h2,.example h2,.market h2,.faq h2,.sources h2{margin-block-end:.5rem;font-size:1.2rem}.method p,.market p,.faq dd{max-inline-size:68ch}.example{border:1px solid var(--line);background:var(--accent-soft);border-radius:12px;padding:1rem}.example-intro,.example-note{color:var(--ink-soft);font-size:.88rem}.example-note{margin-block-end:0}.example-inputs,.example-lines{gap:.35rem;margin-block:.75rem;display:grid}.example-inputs>div,.example-lines>div{border-block-end:1px dotted var(--line);flex-wrap:wrap;justify-content:space-between;gap:.5rem;padding-block-end:.25rem;display:flex}.example-inputs dt,.example-lines dt{color:var(--ink-soft)}.example-inputs dd,.example-lines dd{overflow-wrap:anywhere;margin:0;font-weight:600}.example-answer{overflow-wrap:anywhere;margin-block:.75rem;font-size:1.15rem}.example-label{color:var(--ink-soft);font-size:.9rem;display:block}.example .basis{color:var(--ink-soft);font-size:.82rem;font-weight:400}.example-limit{font-size:.95rem}.example-limit.limit-over{color:#b3261e}.faq dl{gap:.9rem;display:grid}.faq dt{font-weight:600}.faq dd{margin:.25rem 0 0}.sources ul{padding-inline-start:1.1rem}.sources .updated{color:var(--ink-soft);font-size:.9rem}.sources .basis{color:var(--ink-soft);font-size:.82rem}.home-figure{font-weight:600}.ad-slot{place-items:center;inline-size:100%;max-inline-size:100%;margin-block:1.5rem;display:grid;overflow:hidden}.ad-slot-dev{outline:1px dashed var(--line);outline-offset:-4px;color:var(--ink-soft);text-align:center;inline-size:100%;padding-block:.5rem;font-size:.8rem}@media (width>=60rem){.ad-slot{min-block-size:var(--ad-h-desktop)!important}}.offers-disclosure{color:var(--ink-soft);font-size:.9rem}.offers ul{padding-inline-start:1.1rem}.consent-strip{background:var(--paper,#fff);border-block-start:1px solid var(--line);flex-wrap:wrap;align-items:center;gap:.5rem;padding:.75rem 1rem;display:flex}.consent-strip[hidden]{display:none}.consent-strip p{flex:16rem;margin:0}.consent-strip button{min-block-size:44px;min-inline-size:44px}@media print{.ad-slot,.offers,.consent-strip,.method,.example,.market,.faq,.sources,.lede{display:none!important}}.footer-nav{flex-wrap:wrap;gap:.25rem 1rem;margin-block-end:.5rem;display:flex}.footer-nav a{min-block-size:44px;color:var(--ink);align-items:center;display:inline-flex}.page-body p,.guide-body p,.guide-body li,.page-body li{max-inline-size:68ch;line-height:1.6}.page-body h2,.guide-body h2{margin-block:1.75rem .5rem;font-size:1.2rem}.contact-address{overflow-wrap:anywhere;font-weight:600}.guide-list{gap:1rem;padding:0;list-style:none;display:grid}.guide-list a{min-block-size:44px;padding-block:.5rem;font-size:1.05rem;font-weight:600;display:inline-block}.guide-list p{color:var(--ink-soft);margin:0}.page-tools,.guide-tools{margin-block-start:2rem}.example-case a{align-items:center;min-block-size:44px;font-weight:600;display:inline-flex}.updated{color:var(--ink-soft);margin-block-start:2rem;font-size:.88rem}
