/* NRI Tax Calculator — layout: content column + sticky sidebar; calculators split into inputs | live result */
:root{
  --bg:#f3f6f6;--surface:#fff;--ink:#14232b;--muted:#566770;--line:#dce4e5;
  --brand:#0d4f57;--brand-2:#13707a;--brand-soft:#e4f0f0;--saffron:#d97f22;--saffron-soft:#fcefdf;
  --good:#1d7548;--good-soft:#e5f4ec;--warn-soft:#fff3df;
  --serif:"Source Serif 4",Georgia,"Times New Roman",serif;
  --sans:"Source Sans 3",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
  --r:12px;--max:1160px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:84px}
body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.65 var(--sans)}
a{color:var(--brand-2);text-underline-offset:2px}
a:hover{color:var(--brand)}
:focus-visible{outline:3px solid var(--saffron);outline-offset:2px}
img{max-width:100%}
h1,h2,h3{font-family:var(--serif);line-height:1.2;text-wrap:balance;color:var(--ink)}
h1{font-size:clamp(30px,4.4vw,44px);margin:0 0 12px;letter-spacing:-.01em}
h2{font-size:clamp(23px,2.6vw,28px);margin:40px 0 12px}
h3{font-size:19px;margin:24px 0 8px}
.wrap{max-width:var(--max);margin:0 auto;padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px))}
.skip{position:absolute;left:-999px}.skip:focus{left:16px;top:8px;background:#fff;padding:8px;z-index:99}

/* top bar + header */
.topbar{background:var(--brand);color:#cfe5e5;font-size:13.5px}
.topbar .wrap{padding-block:6px}
@media (max-width:600px){.topbar .dates{display:none}}
.site-header{background:var(--surface);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:20}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:8px 16px;min-height:64px;flex-wrap:wrap;padding-block:8px}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font-family:var(--serif);font-size:20px;font-weight:700}
.logo b{color:var(--brand-2);font-weight:700;margin-left:4px}
.logo-mark{width:32px;height:32px;flex:none}
.nav{display:flex;gap:2px}
.nav a{padding:8px 12px;border-radius:8px;text-decoration:none;color:var(--muted);font-weight:600;font-size:15.5px}
.nav a:hover{color:var(--ink);background:var(--bg)}
.nav a[aria-current=page]{color:var(--brand);background:var(--brand-soft)}
@media (max-width:760px){.site-header{position:static}.nav{width:100%;overflow-x:auto;padding-bottom:8px}.nav a{white-space:nowrap}}

main{padding:20px 0 56px}
.crumbs{font-size:14px;color:var(--muted);display:flex;gap:8px;flex-wrap:wrap;margin-bottom:12px}
.crumbs a{color:var(--muted)}
.page-head{max-width:820px;margin-bottom:22px}
.lede{font-size:19px;color:var(--muted);margin:0 0 12px}
.byline{font-size:14.5px;color:var(--muted);margin:0}
.byline a{color:var(--muted)}

/* hero */
.hero{background:var(--brand);color:#fff;border-radius:16px;padding:40px clamp(20px,4vw,48px);display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);gap:32px;align-items:center;margin-bottom:12px}
.hero h1{color:#fff;font-size:clamp(32px,5vw,52px)}
.hero p{color:#d3e8e8;font-size:19px;margin:0}
.eyebrow{text-transform:uppercase;letter-spacing:.08em;font-size:13px!important;font-weight:700;color:#f3b25f!important;margin-bottom:10px!important}
.hero-actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:22px}
.hero-facts{margin:0;display:grid;gap:12px}
.hero-facts div{background:rgba(255,255,255,.08);border:1px solid rgba(255,255,255,.14);border-radius:12px;padding:14px 16px}
.hero-facts dt{font-family:var(--serif);font-size:28px;font-weight:700;color:#f3b25f;line-height:1.1}
.hero-facts dd{margin:4px 0 0;color:#d3e8e8;font-size:15px}
@media (max-width:860px){.hero{grid-template-columns:1fr}}
.section-title{margin-top:36px}

/* buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;background:var(--saffron);color:#1c1206;border:0;border-radius:9px;padding:12px 20px;font:inherit;font-weight:700;cursor:pointer;text-decoration:none;min-height:46px}
.btn:hover{background:#c96f14;color:#1c1206}
.btn.ghost{background:transparent;color:var(--brand);border:1.5px solid var(--line)}
.btn.ghost:hover{border-color:var(--brand)}
.btn.ghost.light{color:#fff;border-color:rgba(255,255,255,.4)}

/* cards */
.cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(205px,1fr));gap:14px;margin:14px 0 8px}
.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);padding:18px;text-decoration:none;color:var(--ink);display:flex;flex-direction:column;gap:6px;transition:border-color .15s,transform .15s}
.card:hover{border-color:var(--brand-2);transform:translateY(-2px);color:var(--ink)}
.card strong{font-family:var(--serif);font-size:18.5px;line-height:1.25;color:var(--brand)}
.card span{color:var(--muted);font-size:15px;line-height:1.45}
.cards.guides{grid-template-columns:repeat(auto-fill,minmax(300px,1fr))}
.cards.guides .card strong{font-size:17.5px}

/* calculator */
.calc{background:var(--surface);border:1px solid var(--line);border-radius:16px;box-shadow:0 1px 2px rgba(13,79,87,.05),0 8px 24px rgba(13,79,87,.06);overflow:hidden}
.calc-head{display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap;padding:18px 22px;border-bottom:1px solid var(--line)}
.calc-head h2{margin:0;font-size:22px}
.chip{font-size:13px;font-weight:600;background:var(--saffron-soft);color:#8a4a0a;border-radius:999px;padding:4px 10px}
.calc-body{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(0,1fr)}
.calc-inputs{padding:22px}
@media (max-width:880px){.calc-body{grid-template-columns:1fr}}
.fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px 18px}
@media (max-width:560px){.fields{grid-template-columns:1fr}}
.field{display:flex;flex-direction:column;gap:5px;min-width:0}
.field.full{grid-column:1/-1}
label,.legend{font-weight:700;font-size:15px}
.hint{font-size:13.5px;color:var(--muted);line-height:1.4}
input,select{font:inherit;font-size:17px;padding:10px 12px;border:1.5px solid #c7d2d4;border-radius:9px;background:#fff;color:var(--ink);width:100%;min-height:46px}
input:focus,select:focus{outline:none;border-color:var(--brand-2);box-shadow:0 0 0 3px rgba(19,112,122,.18)}
.money{position:relative}
.money span{position:absolute;left:12px;top:50%;transform:translateY(-50%);color:var(--muted);font-weight:600}
.money input{padding-left:28px;font-variant-numeric:tabular-nums}
.radios{display:flex;gap:8px;flex-wrap:wrap}
.radios label{font-weight:600;font-size:15px;display:flex;align-items:center;gap:8px;border:1.5px solid #c7d2d4;border-radius:9px;padding:9px 12px;cursor:pointer;background:#fff}
.radios label:has(input:checked){border-color:var(--brand-2);background:var(--brand-soft);color:var(--brand)}
.radios input{width:auto;min-height:0;accent-color:var(--brand-2)}
.calc-actions{display:flex;gap:10px;margin-top:20px}
.result{background:var(--brand-soft);padding:22px;border-left:1px solid var(--line)}
@media (max-width:880px){.result{border-left:0;border-top:1px solid var(--line)}}
.result-empty{color:var(--muted);margin:0}
.result-label{font-size:14px;font-weight:700;text-transform:uppercase;letter-spacing:.06em;color:var(--brand-2);margin:0}
.big{font-family:var(--serif);font-size:clamp(34px,4vw,44px);font-weight:700;color:var(--brand);line-height:1.1;margin:4px 0 12px;font-variant-numeric:tabular-nums}
.status-badge{display:inline-block;background:var(--brand);color:#fff;border-radius:999px;padding:8px 16px;font-weight:700;font-size:17px;margin:6px 0 4px}
.rows{width:100%;border-collapse:collapse;font-size:15.5px}
.rows td{padding:7px 0;border-bottom:1px solid rgba(13,79,87,.12);vertical-align:top}
.rows td:last-child{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap;padding-left:12px;font-weight:600}
.rows tr.total td{font-weight:700;border-bottom:0;border-top:2px solid var(--brand)}
.result h3{font-family:var(--sans);font-size:15px;text-transform:uppercase;letter-spacing:.05em;color:var(--brand-2);margin:18px 0 4px}
.callout{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:12px 14px;margin-top:12px;font-size:15.5px}
.callout.good{background:var(--good-soft);border-color:#bfe1cd}
.callout.warn{background:var(--warn-soft);border-color:#f0d6a8}
.result ul{padding-left:20px;margin:8px 0}

/* layout */
.grid{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:40px;margin-top:32px;align-items:start}
@media (max-width:980px){.grid{grid-template-columns:1fr}}
.prose{max-width:760px;min-width:0}
.prose>p:first-child{margin-top:0}
.prose table{width:100%;border-collapse:collapse;margin:14px 0;font-size:15.5px;display:block;overflow-x:auto;background:var(--surface);border-radius:10px}
.prose th,.prose td{border:1px solid var(--line);padding:9px 12px;text-align:left;vertical-align:top}
.prose th{background:var(--brand-soft);font-weight:700}
.prose li{margin:5px 0}
.takeaways{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);padding:18px 22px;margin-bottom:22px}
.takeaways-title,.toc-title{font-size:13.5px;font-weight:700;text-transform:uppercase;letter-spacing:.07em;color:var(--saffron);margin:0 0 6px}
.takeaways ul{margin:0;padding-left:20px}
.toc{border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:14px 0;margin:0 0 8px}
.toc ol{margin:0;padding-left:22px;columns:2;column-gap:28px;font-size:15.5px}
.toc li{break-inside:avoid;margin:3px 0}
@media (max-width:600px){.toc ol{columns:1}}
.faqs details{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:14px 18px;margin:8px 0}
.faqs summary{font-weight:700;cursor:pointer}
.faqs details[open] summary{margin-bottom:6px}
.faqs details div{color:#2c3d45}
.readnext{padding-left:20px}
.cta{background:var(--saffron-soft);border:1px solid #f1d7b5;border-radius:var(--r);padding:18px 20px;margin:32px 0}
.cta p{margin:6px 0 0}
.sources{font-size:15px}
.note{background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:12px 16px;font-size:15px;color:var(--muted)}
.tool-links{margin:28px 0}
.tool-link{display:flex;flex-direction:column;background:var(--surface);border:1px solid var(--line);border-radius:10px;padding:14px 16px;margin:8px 0;text-decoration:none}
.tool-link strong{color:var(--brand)}.tool-link span{color:var(--muted);font-size:15px}
.tool-link:hover{border-color:var(--brand-2)}

/* sidebar */
.side{display:flex;flex-direction:column;gap:16px;min-width:0}
.side .box{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);padding:16px 18px}
.side h3{margin:0 0 8px;font-size:17px}
.side ul{padding-left:18px;margin:0;font-size:15.5px}
.side li{margin:4px 0}
.side .sticky{position:sticky;top:84px}

/* ads — reserved space prevents layout shift */
.ad{margin:24px auto;text-align:center;min-height:120px;max-width:100%;overflow:hidden}
.ad-label{display:block;font-size:11px;letter-spacing:.08em;text-transform:uppercase;color:#8b989e;margin-bottom:4px}
.ad-below_calc,.ad-home{min-height:110px}
.ad-sidebar{min-height:620px;margin:0}
.ad-in_content{min-height:280px;margin:32px 0}
.ad-box{border:1.5px dashed #b9c5c8;border-radius:10px;display:grid;place-items:center;color:#8b989e;font-size:13px;background:repeating-linear-gradient(45deg,transparent 0 10px,rgba(13,79,87,.03) 10px 20px)}
.ad-below_calc .ad-box,.ad-home .ad-box{height:90px}
.ad-sidebar .ad-box{height:600px}
.ad-in_content .ad-box{height:250px}
@media (max-width:980px){.ad-sidebar{min-height:280px}.ad-sidebar .ad-box{height:250px}}

/* footer */
.site-footer{background:#0b2f34;color:#b7cfd1;padding:44px 0 24px;font-size:15px}
.site-footer .logo{color:#fff}.site-footer .logo b{color:#f3b25f}
.foot-cols{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:28px}
@media (max-width:860px){.foot-cols{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.foot-cols{grid-template-columns:1fr}}
.site-footer h4{color:#fff;font-size:14px;text-transform:uppercase;letter-spacing:.07em;margin:6px 0 10px}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{margin:6px 0}
.site-footer a{color:#b7cfd1;text-decoration:none}
.site-footer a:hover{color:#fff}
.fine{border-top:1px solid rgba(255,255,255,.12);margin-top:28px;padding-top:16px;font-size:13.5px;color:#8fb0b3}
@media (prefers-reduced-motion:reduce){*{transition:none!important;scroll-behavior:auto!important}}
@media print{.topbar,.site-header,.site-footer,.side,.ad,.calc-actions{display:none}}