/* =========================================
   RESET
========================================= */

* {
    box-sizing: border-box;
    margin: 0;
    padding: 0;
}


html {
    scroll-behavior: smooth;
}


body {
    font-family:
        Inter,
        -apple-system,
        BlinkMacSystemFont,
        "Segoe UI",
        Roboto,
        Helvetica,
        Arial,
        sans-serif;

    color: #172033;
    background: #f5f7fa;

    line-height: 1.5;
}


/* =========================================
   GLOBAL ELEMENTS
========================================= */

a {
    color: #166534;
    text-decoration: none;
}


a:hover {
    text-decoration: underline;
}


button,
input,
select {
    font: inherit;
}


button {
    cursor: pointer;
}


ul {
    padding-left: 1.5rem;
}


/* =========================================
   LAYOUT
========================================= */

.container {
    width: min(1100px, calc(100% - 40px));
    margin: 0 auto;
}


/* =========================================
   HEADER
========================================= */

.site-header {
    background: #ffffff;
    border-bottom: 1px solid #e5e7eb;
}


.header-inner {
    min-height: 64px;

    display: flex;
    align-items: center;
    justify-content: space-between;

    gap: 24px;
}


.logo {
    color: #14532d;

    font-size: 1.25rem;
    font-weight: 800;

    letter-spacing: -0.02em;
}


.logo:hover {
    text-decoration: none;
}


.main-navigation ul {
    display: flex;
    align-items: center;

    gap: 20px;

    list-style: none;
    padding: 0;
}


.main-navigation a {
    color: #475569;

    font-size: 0.9rem;
    font-weight: 500;
}


.main-navigation a:hover {
    color: #166534;
    text-decoration: none;
}


/* =========================================
   HERO
========================================= */

.hero {
    padding: 38px 0 25px;

    text-align: center;
}


.hero h1 {
    color: #111827;

    font-size: clamp(2rem, 4vw, 2.75rem);
    font-weight: 800;

    letter-spacing: -0.04em;
    line-height: 1.1;

    margin-bottom: 10px;
}


.hero p {
    max-width: 680px;

    margin: 0 auto;

    color: #64748b;

    font-size: 0.95rem;
}


/* =========================================
   MAIN CONTENT
========================================= */

.main-content {
    padding-bottom: 50px;
}


.section-heading {
    margin-bottom: 18px;
}


.section-heading h2 {
    color: #111827;

    font-size: 1.3rem;

    line-height: 1.25;

    margin-bottom: 4px;
}


.section-heading p {
    color: #64748b;

    font-size: 0.9rem;
}


/* =========================================
   CALCULATOR LAYOUT
========================================= */

.calculator-layout {
    display: grid;

    grid-template-columns:
        minmax(0, 1.35fr)
        minmax(320px, 0.65fr);

    gap: 24px;

    align-items: start;
}


/* =========================================
   CALCULATOR CARD
========================================= */

.calculator-card {
    width: 100%;

    background: #ffffff;

    border: 1px solid #e5e7eb;
    border-radius: 14px;

    padding: 24px;

    box-shadow:
        0 10px 30px rgba(15, 23, 42, 0.06);
}


/* =========================================
   FIELDSETS
========================================= */

fieldset {
    border: 0;
    border-top: 1px solid #e5e7eb;

    margin: 18px 0 0;
    padding: 18px 0 0;
}


legend {
    padding-right: 8px;

    color: #111827;

    font-size: 0.9rem;
    font-weight: 700;
}


.form-grid {
    display: grid;

    grid-template-columns:
        repeat(2, minmax(0, 1fr));

    gap: 14px;

    margin-top: 12px;
}


.form-group {
    display: flex;
    flex-direction: column;

    gap: 5px;
}


.form-group label {
    color: #374151;

    font-size: 0.8rem;
    font-weight: 650;
}


/* =========================================
   FORM CONTROLS
========================================= */

input,
select {
    width: 100%;

    min-height: 40px;

    padding: 7px 10px;

    color: #172033;
    background: #ffffff;

    border: 1px solid #cbd5e1;
    border-radius: 7px;

    font-size: 0.88rem;

    transition:
        border-color 0.15s ease,
        box-shadow 0.15s ease;
}


input::placeholder {
    color: #94a3b8;
}


input:hover,
select:hover {
    border-color: #94a3b8;
}


input:focus,
select:focus {
    outline: none;

    border-color: #166534;

    box-shadow:
        0 0 0 3px rgba(22, 101, 52, 0.12);
}


/* =========================================
   CALCULATE BUTTON
========================================= */

.calculator-actions {
    margin-top: 20px;
}


.calculate-button {
    width: 100%;

    min-height: 44px;

    padding: 9px 18px;

    color: #ffffff;
    background: #166534;

    border: 0;
    border-radius: 8px;

    font-weight: 700;
    font-size: 0.9rem;

    transition:
        background-color 0.15s ease,
        transform 0.1s ease;
}


.calculate-button:hover {
    background: #14532d;
}


.calculate-button:active {
    transform: translateY(1px);
}


.calculate-button:focus-visible {
    outline: 3px solid rgba(22, 101, 52, 0.3);

    outline-offset: 2px;
}


/* =========================================
   RESULTS CARD
========================================= */

.results-card {
    width: 100%;

    margin: 0;

    padding: 24px;

    background: #ffffff;

    border: 1px solid #e5e7eb;
    border-radius: 14px;

    box-shadow:
        0 10px 30px rgba(15, 23, 42, 0.06);

    position: sticky;
    top: 20px;
}


/* =========================================
   NET PAY RESULT
========================================= */

.net-pay-result {
    padding: 20px;

    text-align: center;

    background: #ecfdf5;

    border: 1px solid #bbf7d0;
    border-radius: 12px;
}


.net-pay-result p {
    color: #166534;

    font-size: 0.75rem;
    font-weight: 700;

    text-transform: uppercase;

    letter-spacing: 0.05em;
}


.net-pay-result output {
    display: block;

    margin-top: 3px;

    color: #14532d;

    font-size: clamp(2rem, 5vw, 2.6rem);

    font-weight: 800;

    line-height: 1.2;
}


/* =========================================
   BREAKDOWN
========================================= */

.breakdown {
    margin-top: 22px;
}


.breakdown h3 {
    margin-bottom: 10px;

    color: #111827;

    font-size: 1rem;
}


.breakdown dl {
    border-top: 1px solid #e5e7eb;
}


.breakdown dl > div {
    display: flex;

    justify-content: space-between;

    gap: 16px;

    padding: 9px 0;

    border-bottom: 1px solid #e5e7eb;

    font-size: 0.88rem;
}


.breakdown dt {
    color: #475569;
}


.breakdown dd {
    color: #172033;

    font-weight: 600;

    text-align: right;
}


.breakdown-total {
    border-bottom: 0 !important;

    padding-top: 14px !important;
}


.breakdown-total dt,
.breakdown-total dd {
    color: #111827;

    font-size: 0.98rem;

    font-weight: 800;
}


/* =========================================
   INFORMATIONAL CONTENT
========================================= */

.content-article {
    max-width: 850px;

    margin: 45px auto 0;

    padding: 30px;

    background: #ffffff;

    border: 1px solid #e5e7eb;
    border-radius: 14px;
}


.content-article h2 {
    margin-top: 30px;
    margin-bottom: 10px;

    color: #111827;

    font-size: 1.35rem;

    line-height: 1.3;
}


.content-article h2:first-child {
    margin-top: 0;
}


.content-article p {
    margin-bottom: 14px;

    color: #475569;

    font-size: 0.95rem;
}


.content-article ul {
    margin-bottom: 18px;

    color: #475569;

    font-size: 0.95rem;
}


.content-article li {
    margin-bottom: 5px;
}


/* =========================================
   FOOTER
========================================= */

.site-footer {
    padding: 32px 0;

    color: #cbd5e1;
    background: #172033;

    text-align: center;
}


.site-footer nav ul {
    display: flex;

    justify-content: center;

    flex-wrap: wrap;

    gap: 18px;

    list-style: none;

    padding: 0;

    margin-bottom: 18px;
}


.site-footer a {
    color: #cbd5e1;
}


.site-footer a:hover {
    color: #ffffff;
}


.site-footer p {
    margin-top: 6px;

    color: #94a3b8;

    font-size: 0.8rem;
}


/* =========================================
   TABLET
========================================= */

@media (max-width: 900px) {

    .calculator-layout {
        grid-template-columns: 1fr;
    }


    .results-card {
        position: static;
    }

}


/* =========================================
   MOBILE
========================================= */

@media (max-width: 700px) {

    .container {
        width: min(100% - 30px, 1100px);
    }


    .header-inner {
        min-height: 60px;
    }


    .main-navigation {
        display: none;
    }


    .hero {
        padding: 32px 0 24px;
    }


    .hero h1 {
        font-size: 2rem;
    }


    .hero p {
        font-size: 0.9rem;
    }


    .calculator-card,
    .results-card,
    .content-article {
        padding: 20px;
    }


    .form-grid {
        grid-template-columns: 1fr;

        gap: 13px;
    }


    fieldset {
        margin-top: 18px;

        padding-top: 18px;
    }


    .net-pay-result {
        padding: 20px 14px;
    }


    .breakdown dl > div {
        gap: 10px;
    }


    .site-footer {
        padding: 28px 0;
    }

}


/* =========================================
   SMALL MOBILE
========================================= */

@media (max-width: 400px) {

    .logo {
        font-size: 1.1rem;
    }


    .calculator-card,
    .results-card,
    .content-article {
        padding: 16px;
    }


    .breakdown dl > div {
        align-items: flex-start;

        flex-direction: column;

        gap: 2px;
    }


    .breakdown dd {
        text-align: left;
    }

}
```