:root{--ke-bg:#f4f3ef;--ke-card:#fff;--ke-ink:#17201d;--ke-muted:#58635f;--ke-line:#d7ded9;--ke-deep:#102d25;--ke-green:#08734c;--ke-gold:#d7ab42;--ke-soft:#e7f4ed;--ke-warn:#fff3d4;--ke-danger:#9d2e2e}*{box-sizing:border-box}.ke-cgt-page{margin:0;background:var(--ke-bg);color:var(--ke-ink);font-family:"DM Sans",system-ui,sans-serif}.ke-wrap{width:min(1160px,calc(100% - 32px));margin-inline:auto}.ke-hero{padding:46px 0 40px;background:var(--ke-deep);color:#fff;border-bottom:5px solid var(--ke-gold)}.ke-crumb{margin-bottom:20px;font-size:0.84rem}.ke-crumb a{color:#cce9dd}.ke-kicker{display:inline-block;padding:7px 10px;border:1px solid #5c8476;border-radius:6px;color:#f3d685;font-size:0.72rem;font-weight:850;letter-spacing:0.07em;text-transform:uppercase}.ke-hero h1{max-width:900px;margin:14px 0 12px;font:800 clamp(2rem,5vw,4rem)/1.03 Georgia,serif;letter-spacing:-0.035em}.ke-hero p{max-width:820px;margin:0;color:#d8e6df;line-height:1.65}.ke-badges{display:flex;flex-wrap:wrap;gap:8px;margin-top:19px}.ke-badge{padding:8px 10px;border:1px solid #557d70;border-radius:7px;background:#183f32;font-size:0.79rem;font-weight:800}.ke-main{display:grid;grid-template-columns:minmax(0,1fr) 330px;gap:24px;padding-block:28px 52px}.ke-stack,.ke-side{display:grid;align-content:start;gap:20px}.ke-card{min-width:0;overflow:hidden;border:1px solid var(--ke-line);border-radius:14px;background:var(--ke-card);box-shadow:0 8px 24px rgba(24,32,29,0.06)}.ke-head{padding:20px 22px;border-bottom:1px solid var(--ke-line)}.ke-head h2{margin:0;font-size:1.16rem}.ke-head p{margin:6px 0 0;color:var(--ke-muted);line-height:1.55}.ke-body,.ke-result{padding:20px 22px}.ke-form{display:grid;grid-template-columns:1fr 1fr;gap:15px}.ke-field{display:grid;align-content:start;gap:7px;min-width:0}.ke-field label,.ke-check strong{font-size:0.85rem;font-weight:850}.ke-field input,.ke-field select{width:100%;min-height:48px;border:1px solid #95a99f;border-radius:9px;background:var(--ke-card);color:var(--ke-ink);padding:10px 12px;font:inherit}.ke-field small,.ke-check small{color:var(--ke-muted);line-height:1.45}.ke-wide,.ke-check,.ke-actions,.ke-error{grid-column:1 / -1}.ke-check{display:grid;grid-template-columns:24px 1fr;gap:9px;align-items:start;padding:13px;border:1px solid var(--ke-line);border-radius:9px;background:var(--ke-soft)}.ke-check input{width:20px;height:20px;margin:1px 0}.ke-check span{display:grid;gap:4px}.ke-check[hidden],.ke-result[hidden]{display:none}.ke-actions{display:flex;flex-wrap:wrap;gap:9px}.ke-button{display:inline-flex;align-items:center;justify-content:center;min-height:48px;border:0;border-radius:9px;background:var(--ke-green);color:#fff;padding:10px 17px;font:850 0.9rem/1 "DM Sans",system-ui,sans-serif;cursor:pointer}.ke-button.secondary{border:1px solid var(--ke-line);background:var(--ke-card);color:var(--ke-green)}.ke-error{margin:0;color:var(--ke-danger);font-weight:800}.ke-error:empty{display:none}.ke-total{padding:18px;border-radius:11px;background:var(--ke-soft);border-left:5px solid var(--ke-green)}.ke-total span,.ke-metric span{display:block;color:var(--ke-muted);font-size:0.74rem;font-weight:800;text-transform:uppercase}.ke-total strong{display:block;margin-top:5px;font-size:clamp(1.5rem,5vw,2.25rem);overflow-wrap:anywhere}.ke-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:11px;margin-top:14px}.ke-metric{padding:14px;border:1px solid var(--ke-line);border-radius:9px}.ke-metric strong{display:block;margin-top:5px;overflow-wrap:anywhere}.ke-formula,.ke-alert{margin-top:14px;padding:14px;border:1px solid var(--ke-line);border-radius:9px;line-height:1.6}.ke-formula{background:var(--ke-bg);color:var(--ke-muted);overflow-wrap:anywhere}.ke-alert{background:var(--ke-warn);border-color:#d2b45f;color:#654f1b}.ke-status{min-height:20px;margin:10px 0 0;color:var(--ke-muted);font-size:0.82rem}.ke-side .ke-card{padding:19px}.ke-side h2,.ke-content h2{margin-top:0}.ke-side p,.ke-side li,.ke-content p,.ke-content li{color:var(--ke-muted);line-height:1.62}.ke-list{margin:0;padding-left:19px}.ke-list li+li{margin-top:9px}.ke-card a,.ke-content a{color:var(--ke-green);font-weight:750}.ke-content{padding:0 0 52px}.ke-content .ke-card{padding:22px}.ke-faq details{padding:16px 0;border-bottom:1px solid var(--ke-line)}.ke-faq summary{cursor:pointer;font-weight:850}.ke-faq p{margin:8px 0 0}.ke-cgt-page:focus-visible{outline:3px solid #e1ad31;outline-offset:3px}.ke-skip{position:absolute;left:-9999px;top:8px;z-index:9999;background:#fff;color:#102d25;padding:10px}.ke-skip:focus{left:8px}@media (prefers-color-scheme:dark){html:not([data-theme="light"]){--ke-bg:#0b1713;--ke-card:#14231e;--ke-ink:#f0f7f3;--ke-muted:#b9c9c1;--ke-line:#3a5047;--ke-soft:#19372a;--ke-warn:#382f17}html:not([data-theme="light"]) .ke-field input,html:not([data-theme="light"]) .ke-field select{border-color:#61776d}html:not([data-theme="light"]) .ke-card a,html:not([data-theme="light"]) .ke-content a,html:not([data-theme="light"]) .ke-button.secondary{color:#91dfb9}html:not([data-theme="light"]) .ke-alert{color:#f1dc9f;border-color:#816b31}}html[data-theme="dark"]{--ke-bg:#0b1713;--ke-card:#14231e;--ke-ink:#f0f7f3;--ke-muted:#b9c9c1;--ke-line:#3a5047;--ke-soft:#19372a;--ke-warn:#382f17}html[data-theme="dark"] .ke-field input,html[data-theme="dark"] .ke-field select{border-color:#61776d}html[data-theme="dark"] .ke-card a,html[data-theme="dark"] .ke-content a,html[data-theme="dark"] .ke-button.secondary{color:#91dfb9}html[data-theme="dark"] .ke-alert{color:#f1dc9f;border-color:#816b31}@media (max-width:830px){.ke-main{grid-template-columns:1fr}.ke-side{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:580px){.ke-wrap{width:min(100% - 20px,1160px)}.ke-hero{padding:34px 0 30px}.ke-main{padding-top:16px;gap:16px}.ke-form,.ke-side,.ke-grid{grid-template-columns:1fr}.ke-head,.ke-body,.ke-result{padding:17px}.ke-actions .ke-button{flex:1 1 145px}}@media (prefers-reduced-motion:reduce){*,*::before,*::after{scroll-behavior:auto !important;transition:none !important}}