:root{
  --bg:#f6f7f9; --card:#fff; --ink:#1a1d21; --muted:#5b6470; --line:#e3e6ea;
  --accent:#f1641e;          /* Etsy orange — instant category recognition */
  --accent-ink:#b3410e; --good:#0b7a3e; --bad:#c0392b;
  --mono:"SF Mono",ui-monospace,Menlo,Consolas,monospace;
}
*{box-sizing:border-box;margin:0;padding:0}
body{background:var(--bg);color:var(--ink);font:16px/1.55 -apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;-webkit-font-smoothing:antialiased}
.wrap{max-width:960px;margin:0 auto;padding:0 20px}
header.top{padding:22px 0 10px;border-bottom:1px solid var(--line);background:var(--card)}
header.top .wrap{display:flex;align-items:baseline;gap:14px;flex-wrap:wrap}
.brand{font-weight:800;font-size:19px;letter-spacing:-.2px}
.brand em{color:var(--accent);font-style:normal}
nav.topnav{margin-left:auto;display:flex;gap:16px;font-size:14px}
nav.topnav a{color:var(--muted);text-decoration:none}
nav.topnav a:hover{color:var(--ink)}
main{padding:34px 0 70px}
h1{font-size:30px;letter-spacing:-.5px;line-height:1.15;margin-bottom:8px}
.sub{color:var(--muted);max-width:640px;margin-bottom:26px}
.grid{display:grid;grid-template-columns:1fr 1fr;gap:22px}
@media(max-width:820px){.grid{grid-template-columns:1fr}}
.card{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:22px}
.card h2{font-size:15px;font-weight:700;letter-spacing:.2px;text-transform:uppercase;color:var(--muted);margin-bottom:16px}
label.f{display:block;font-size:13px;font-weight:600;color:var(--muted);margin:12px 0 4px}
input[type=text],input[type=number],select{width:100%;padding:10px 12px;border:1px solid var(--line);border-radius:9px;font:inherit;font-size:15px;background:#fff}
input:focus,select:focus{outline:2px solid rgba(241,100,30,.35);border-color:var(--accent)}
.row2{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.checks{display:flex;flex-direction:column;gap:8px;margin-top:14px}
.checks label{display:flex;gap:9px;align-items:flex-start;font-size:14px;color:var(--ink);cursor:pointer}
.checks input{margin-top:3px}
.checks .hint{color:var(--muted);font-size:12.5px}
.seg{display:flex;gap:6px;margin-top:6px}
.seg button{flex:1;padding:8px 6px;border:1px solid var(--line);background:#fff;border-radius:8px;font:inherit;font-size:13px;cursor:pointer;color:var(--muted)}
.seg button.on{border-color:var(--accent);color:var(--accent-ink);background:#fff5ef;font-weight:600}
.results{position:sticky;top:18px}
.lines{display:flex;flex-direction:column}
.lines .line{display:flex;justify-content:space-between;padding:9px 2px;border-bottom:1px dashed var(--line);font-size:14px}
.lines .line b{font-family:var(--mono);font-weight:600}
.line .note{color:var(--muted);font-size:12px}
.total{display:flex;justify-content:space-between;padding:13px 2px 0;font-weight:700;font-size:16px}
.total b{font-family:var(--mono)}
.profit-big{margin-top:14px;border-radius:12px;padding:16px;text-align:center;background:#f0faf4;border:1px solid #c9ecd6}
.profit-big.neg{background:#fdf2f0;border-color:#f0cfca}
.profit-big .num{font-size:30px;font-weight:800;font-family:var(--mono);color:var(--good)}
.profit-big.neg .num{color:var(--bad)}
.profit-big .cap{font-size:13px;color:var(--muted);margin-top:2px}
.chips{display:flex;gap:8px;flex-wrap:wrap;margin-top:12px}
.chip{font-size:12.5px;background:#fff;border:1px solid var(--line);border-radius:999px;padding:5px 11px;color:var(--muted)}
.chip b{color:var(--ink);font-family:var(--mono)}
.trust{margin-top:26px;background:#fffdf9;border:1px solid #f1e3c8;border-radius:12px;padding:16px 18px;font-size:13.5px;color:#7a6435}
.trust b{color:#6a5324}
.trust a{color:var(--accent-ink)}
section.seo{margin-top:38px}
section.seo h2{font-size:22px;margin-bottom:14px}
.faq details{border:1px solid var(--line);background:#fff;border-radius:10px;margin-bottom:10px;padding:0 16px}
.faq summary{cursor:pointer;font-weight:600;padding:14px 0;font-size:15px}
.faq details p{padding:0 0 14px;color:var(--muted);font-size:14.5px}
footer{border-top:1px solid var(--line);padding:24px 0 40px;color:var(--muted);font-size:13px;background:var(--card)}
footer a{color:var(--muted)}
.ads-slot{margin-top:22px;border:1px dashed var(--line);border-radius:12px;padding:14px;text-align:center;color:var(--muted);font-size:12.5px;background:#fafbfc}
.partner{margin-top:26px}
.partner-card{display:flex;gap:18px;align-items:center;justify-content:space-between;background:#fff;border:1px solid var(--line);border-left:4px solid var(--accent);border-radius:12px;padding:18px 20px;flex-wrap:wrap}
.partner-name{font-weight:800;font-size:17px}
.partner-desc{color:var(--muted);font-size:14px;margin-top:2px;max-width:520px}
.partner-disclosure{color:#9aa3ad;font-size:12px;margin-top:8px}
/* workbook */
table.wb{width:100%;border-collapse:collapse;font-size:14px;background:#fff;border-radius:12px;overflow:hidden;border:1px solid var(--line)}
.wb th{background:#f9fafb;text-align:left;padding:10px 12px;font-size:12.5px;text-transform:uppercase;letter-spacing:.3px;color:var(--muted);border-bottom:1px solid var(--line)}
.wb td{padding:8px 12px;border-bottom:1px solid var(--line);font-family:var(--mono)}
.wb td:first-child{font-family:inherit;font-weight:600}
.wb input{width:110px;padding:6px 8px;border:1px solid var(--line);border-radius:7px;font:inherit;font-family:var(--mono)}
.wb tfoot td{font-weight:700;border-top:2px solid var(--line);border-bottom:none}
.btn{display:inline-block;background:var(--accent);color:#fff;border:none;border-radius:10px;padding:11px 18px;font:inherit;font-weight:600;cursor:pointer;text-decoration:none}
.btn.ghost{background:#fff;color:var(--accent-ink);border:1px solid #f3c4ad}
.btn:hover{filter:brightness(.96)}
.toolbar{display:flex;gap:10px;align-items:center;margin:16px 0;flex-wrap:wrap}
.badge{font-size:11.5px;background:#eef6ee;border:1px solid #c9ecd6;color:var(--good);border-radius:999px;padding:3px 10px;font-weight:600}