/* ===== TOKENS ===== */
:root {
  --tx-red: #BF1E2E;
  --tx-dark: #0D0D0D;
  --tx-charcoal: #1A1A1A;
  --tx-mid: #2E2E2E;
  --tx-border: #3A3A3A;
  --tx-muted: #888;
  --tx-light: #F5F0E8;
  --tx-cream: #FDFAF4;
  --tx-gold: #C8952A;
  --tx-green: #1A7A4A;
  --tx-green-light: #E8F5EE;
  --tx-red-light: #FEF0F1;
  --white: #FFFFFF;
  --radius: 12px;
  --radius-sm: 8px;
  --shadow: 0 4px 24px rgba(0,0,0,0.08);
  --shadow-lg: 0 12px 48px rgba(0,0,0,0.14);
  --font-display: 'Syne', sans-serif;
  --font-body: 'DM Sans', sans-serif;
}

/* ===== RESET ===== */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; }
body {
  font-family: var(--font-body);
  background: var(--tx-cream);
  color: var(--tx-dark);
  line-height: 1.6;
  font-size: 16px;
}
a { color: var(--tx-red); text-decoration: none; }
a:hover { text-decoration: underline; }
img { max-width: 100%; display: block; }

.container {
  max-width: 1160px;
  margin: 0 auto;
  padding: 0 24px;
}

/* ===== HEADER ===== */
.site-header {
  background: var(--tx-dark);
  position: sticky;
  top: 0;
  z-index: 100;
  border-bottom: 2px solid var(--tx-red);
}
.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  height: 60px;
}
.logo {
  font-family: var(--font-display);
  font-weight: 800;
  font-size: 1.25rem;
  color: var(--white);
  letter-spacing: -0.02em;
  text-decoration: none;
  display: flex;
  align-items: center;
  gap: 6px;
}
.logo:hover { text-decoration: none; opacity: 0.9; }
.logo-star { color: var(--tx-red); font-size: 1.1rem; }
.main-nav { display: flex; gap: 28px; }
.main-nav a {
  color: rgba(255,255,255,0.75);
  font-size: 0.9rem;
  font-weight: 500;
  letter-spacing: 0.04em;
  text-transform: uppercase;
  transition: color 0.2s;
}
.main-nav a:hover { color: var(--white); text-decoration: none; }

/* ===== HERO ===== */
.hero {
  background: var(--tx-dark);
  color: var(--white);
  padding: 72px 0 56px;
  position: relative;
  overflow: hidden;
}
.hero .container { position: relative; z-index: 1; }
.hero-badge {
  display: inline-block;
  background: rgba(191,30,46,0.15);
  border: 1px solid rgba(191,30,46,0.4);
  color: #FF8A94;
  font-size: 0.75rem;
  font-weight: 500;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  padding: 4px 12px;
  border-radius: 100px;
  margin-bottom: 20px;
}
.hero h1 {
  font-family: var(--font-display);
  font-size: clamp(2.4rem, 6vw, 4rem);
  font-weight: 800;
  line-height: 1.05;
  letter-spacing: -0.03em;
  margin-bottom: 16px;
}
.hero-sub {
  font-size: 1.05rem;
  color: rgba(255,255,255,0.7);
  max-width: 560px;
  font-weight: 300;
}
.hero-sub strong { color: #FF8A94; font-weight: 600; }
.hero-bg-text {
  position: absolute;
  right: -40px;
  top: 50%;
  transform: translateY(-50%);
  font-family: var(--font-display);
  font-size: 22rem;
  font-weight: 800;
  color: rgba(255,255,255,0.03);
  line-height: 1;
  pointer-events: none;
  user-select: none;
}

/* ===== MAIN LAYOUT ===== */
.main-content { padding: 0 0 80px; }

.calc-grid {
  display: grid;
  grid-template-columns: 1fr 360px;
  gap: 32px;
  margin-top: -32px;
  align-items: start;
}

/* ===== CALCULATOR CARD ===== */
.calc-card {
  background: var(--white);
  border-radius: var(--radius);
  padding: 40px;
  box-shadow: var(--shadow-lg);
  border: 1px solid #E8E0D0;
}
.calc-title {
  font-family: var(--font-display);
  font-size: 1.4rem;
  font-weight: 700;
  color: var(--tx-dark);
  margin-bottom: 28px;
  letter-spacing: -0.02em;
}

.form-group { margin-bottom: 20px; }
.form-group label {
  display: block;
  font-size: 0.82rem;
  font-weight: 500;
  color: var(--tx-muted);
  text-transform: uppercase;
  letter-spacing: 0.06em;
  margin-bottom: 8px;
}
.form-group label .optional {
  font-weight: 400;
  text-transform: none;
  letter-spacing: 0;
  color: #AAA;
  font-size: 0.78rem;
}
.input-wrap { position: relative; }
.input-prefix {
  position: absolute;
  left: 14px;
  top: 50%;
  transform: translateY(-50%);
  font-weight: 600;
  color: var(--tx-muted);
  font-size: 1rem;
}
input[type="number"],
select {
  width: 100%;
  padding: 13px 14px;
  border: 2px solid #E0D8CC;
  border-radius: var(--radius-sm);
  font-family: var(--font-body);
  font-size: 1rem;
  color: var(--tx-dark);
  background: var(--tx-cream);
  appearance: none;
  transition: border-color 0.2s, box-shadow 0.2s;
  outline: none;
}
.input-wrap input[type="number"] { padding-left: 32px; }
input[type="number"]:focus,
select:focus {
  border-color: var(--tx-red);
  box-shadow: 0 0 0 3px rgba(191,30,46,0.1);
  background: var(--white);
}
select {
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8' viewBox='0 0 12 8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%23888' stroke-width='1.5' fill='none' stroke-linecap='round'/%3E%3C/svg%3E");
  background-repeat: no-repeat;
  background-position: right 14px center;
  padding-right: 40px;
  cursor: pointer;
}

.calc-btn {
  width: 100%;
  padding: 15px 24px;
  background: var(--tx-red);
  color: var(--white);
  border: none;
  border-radius: var(--radius-sm);
  font-family: var(--font-display);
  font-size: 1.05rem;
  font-weight: 700;
  cursor: pointer;
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 10px;
  transition: background 0.2s, transform 0.1s;
  letter-spacing: 0.01em;
  margin-top: 8px;
}
.calc-btn:hover { background: #A01825; }
.calc-btn:active { transform: scale(0.98); }
.btn-arrow { font-size: 1.2rem; }

/* ===== RESULT PANEL ===== */
.result-panel {
  margin-top: 28px;
  background: var(--tx-dark);
  border-radius: var(--radius-sm);
  padding: 28px;
  color: var(--white);
  animation: slideUp 0.3s ease;
}
@keyframes slideUp {
  from { opacity: 0; transform: translateY(12px); }
  to   { opacity: 1; transform: translateY(0); }
}
.result-city {
  font-size: 0.78rem;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  color: rgba(255,255,255,0.5);
  margin-bottom: 16px;
}
.result-rows { display: flex; flex-direction: column; gap: 10px; }
.result-row {
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding: 8px 0;
  border-bottom: 1px solid rgba(255,255,255,0.07);
  font-size: 0.95rem;
}
.result-row span { color: rgba(255,255,255,0.65); }
.result-row strong { font-weight: 600; color: var(--white); }
.result-row.accent strong { color: #FF8A94; font-size: 1.05rem; }
.result-row.total {
  border-bottom: none;
  margin-top: 4px;
}
.result-row.total span { color: var(--white); font-weight: 600; font-size: 1rem; }
.result-row.total strong { font-size: 1.3rem; color: var(--tx-gold); }
.result-breakdown {
  font-size: 0.8rem;
  color: rgba(255,255,255,0.4);
  margin-top: 14px;
}
.result-exempt {
  background: rgba(26,122,74,0.2);
  border: 1px solid rgba(26,122,74,0.4);
  border-radius: var(--radius-sm);
  padding: 12px 16px;
  margin-top: 16px;
  font-size: 0.88rem;
  color: #6DEAA4;
}
.exempt-badge {
  font-weight: 700;
  margin-right: 6px;
}
.reset-btn {
  width: 100%;
  padding: 10px;
  background: transparent;
  color: rgba(255,255,255,0.5);
  border: 1px solid rgba(255,255,255,0.15);
  border-radius: var(--radius-sm);
  font-family: var(--font-body);
  font-size: 0.85rem;
  cursor: pointer;
  margin-top: 18px;
  transition: all 0.2s;
}
.reset-btn:hover { color: var(--white); border-color: rgba(255,255,255,0.3); }

/* ===== SIDEBAR ===== */
.rates-sidebar {
  display: flex;
  flex-direction: column;
  gap: 20px;
  position: sticky;
  top: 80px;
}
.rates-sidebar h3 {
  font-family: var(--font-display);
  font-size: 1rem;
  font-weight: 700;
  margin-bottom: 12px;
  letter-spacing: -0.01em;
}

.rate-table {
  background: var(--white);
  border-radius: var(--radius-sm);
  overflow: hidden;
  border: 1px solid #E8E0D0;
  box-shadow: var(--shadow);
}
.rate-row {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1fr;
  padding: 9px 14px;
  font-size: 0.82rem;
  border-bottom: 1px solid #F0EAE0;
  align-items: center;
}
.rate-row:last-child { border-bottom: none; }
.rate-row.header-row {
  background: var(--tx-dark);
  color: rgba(255,255,255,0.6);
  font-size: 0.72rem;
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.05em;
}
.rate-total { font-weight: 700; color: var(--tx-red); }
.rate-note {
  font-size: 0.75rem;
  color: var(--tx-muted);
  text-align: center;
  margin-top: -8px;
}
.rate-note a { color: var(--tx-red); }

.exemption-box, .holiday-box {
  background: var(--white);
  border-radius: var(--radius-sm);
  padding: 20px;
  border: 1px solid #E8E0D0;
  box-shadow: var(--shadow);
}
.exemption-box h4, .holiday-box h4 {
  font-family: var(--font-display);
  font-size: 0.9rem;
  font-weight: 700;
  margin-bottom: 12px;
  color: var(--tx-dark);
}
.exemption-list { list-style: none; display: flex; flex-direction: column; gap: 7px; }
.exemption-list li { font-size: 0.85rem; display: flex; align-items: center; gap: 8px; color: var(--tx-charcoal); }
.ex-icon { font-size: 1rem; }
.holiday-box { background: #FFF8E6; border-color: #F0D080; }
.holiday-box h4 { color: var(--tx-gold); }
.holiday-box p { font-size: 0.84rem; color: #5C4A00; }

/* ===== INFO SECTIONS ===== */
.info-section {
  margin-top: 64px;
}
.info-section h2 {
  font-family: var(--font-display);
  font-size: clamp(1.4rem, 3vw, 2rem);
  font-weight: 700;
  letter-spacing: -0.02em;
  margin-bottom: 32px;
  color: var(--tx-dark);
}
.info-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 20px;
}
.info-card {
  background: var(--white);
  border-radius: var(--radius);
  padding: 28px 24px;
  border: 1px solid #E8E0D0;
  box-shadow: var(--shadow);
  transition: transform 0.2s;
}
.info-card:hover { transform: translateY(-3px); }
.info-num {
  font-family: var(--font-display);
  font-size: 2.4rem;
  font-weight: 800;
  color: var(--tx-red);
  letter-spacing: -0.04em;
  margin-bottom: 8px;
  line-height: 1;
}
.info-card h3 {
  font-family: var(--font-display);
  font-size: 0.95rem;
  font-weight: 700;
  margin-bottom: 10px;
  color: var(--tx-dark);
}
.info-card p { font-size: 0.88rem; color: #555; line-height: 1.7; }

/* ===== TAXABLE TABLE ===== */
.taxable-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 24px;
}
.taxable-col {
  background: var(--white);
  border-radius: var(--radius);
  padding: 28px;
  border: 1px solid #E8E0D0;
}
.taxable-col.taxable { border-top: 3px solid var(--tx-red); }
.taxable-col.exempt { border-top: 3px solid var(--tx-green); }
.taxable-col h3 {
  font-family: var(--font-display);
  font-size: 1rem;
  font-weight: 700;
  margin-bottom: 16px;
}
.taxable-col.taxable h3 { color: var(--tx-red); }
.taxable-col.exempt h3 { color: var(--tx-green); }
.taxable-col ul { list-style: none; display: flex; flex-direction: column; gap: 8px; }
.taxable-col ul li {
  font-size: 0.88rem;
  color: #444;
  padding-left: 16px;
  position: relative;
}
.taxable-col.taxable ul li::before { content: "•"; position: absolute; left: 0; color: var(--tx-red); }
.taxable-col.exempt ul li::before { content: "•"; position: absolute; left: 0; color: var(--tx-green); }
.legal-note {
  font-size: 0.82rem;
  color: var(--tx-muted);
  margin-top: 20px;
  text-align: center;
}
.legal-note a { color: var(--tx-red); }

/* ===== FAQ ===== */
.faq-section { margin-top: 64px; }
.faq-section h2 {
  font-family: var(--font-display);
  font-size: clamp(1.4rem, 3vw, 2rem);
  font-weight: 700;
  letter-spacing: -0.02em;
  margin-bottom: 28px;
}
.faq-list { display: flex; flex-direction: column; gap: 4px; }
.faq-item {
  background: var(--white);
  border: 1px solid #E8E0D0;
  border-radius: var(--radius-sm);
  overflow: hidden;
  transition: border-color 0.2s;
}
.faq-item[open] { border-color: var(--tx-red); }
.faq-item summary {
  padding: 18px 22px;
  font-weight: 500;
  cursor: pointer;
  list-style: none;
  display: flex;
  align-items: center;
  justify-content: space-between;
  font-size: 0.95rem;
  color: var(--tx-dark);
  user-select: none;
}
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after {
  content: "+";
  font-size: 1.3rem;
  color: var(--tx-red);
  flex-shrink: 0;
  transition: transform 0.2s;
  font-weight: 300;
}
.faq-item[open] summary::after { transform: rotate(45deg); }
.faq-item p {
  padding: 0 22px 18px;
  font-size: 0.9rem;
  color: #555;
  line-height: 1.75;
}

/* ===== BLOG CTA ===== */
.blog-cta {
  margin-top: 64px;
}
.blog-cta-inner {
  background: linear-gradient(135deg, var(--tx-dark) 0%, #2A0A0E 100%);
  border-radius: var(--radius);
  padding: 56px 48px;
  text-align: center;
  color: var(--white);
  position: relative;
  overflow: hidden;
}
.blog-cta-inner::before {
  content: "★";
  position: absolute;
  right: 48px;
  top: -20px;
  font-size: 10rem;
  color: rgba(191,30,46,0.08);
  font-family: var(--font-display);
}
.cta-label {
  display: inline-block;
  font-size: 0.72rem;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: rgba(255,255,255,0.45);
  margin-bottom: 14px;
}
.blog-cta-inner h2 {
  font-family: var(--font-display);
  font-size: clamp(1.5rem, 3vw, 2.2rem);
  font-weight: 800;
  letter-spacing: -0.03em;
  margin-bottom: 14px;
}
.blog-cta-inner p { color: rgba(255,255,255,0.65); max-width: 500px; margin: 0 auto 28px; font-size: 0.95rem; }
.cta-btn {
  display: inline-block;
  background: var(--tx-red);
  color: var(--white);
  padding: 13px 32px;
  border-radius: var(--radius-sm);
  font-family: var(--font-display);
  font-weight: 700;
  font-size: 0.95rem;
  transition: background 0.2s, transform 0.1s;
}
.cta-btn:hover { background: #A01825; text-decoration: none; transform: translateY(-1px); }

/* ===== FOOTER ===== */
.site-footer {
  background: var(--tx-dark);
  color: var(--white);
  margin-top: 80px;
}
.footer-inner {
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: 32px;
  padding-top: 48px;
  padding-bottom: 40px;
}
.footer-brand .logo { margin-bottom: 10px; font-size: 1.1rem; }
.footer-brand p { font-size: 0.85rem; color: rgba(255,255,255,0.45); max-width: 280px; }
.footer-nav { display: flex; flex-direction: column; gap: 10px; }
.footer-nav a { color: rgba(255,255,255,0.6); font-size: 0.88rem; transition: color 0.2s; }
.footer-nav a:hover { color: var(--white); text-decoration: none; }
.footer-bottom {
  border-top: 1px solid rgba(255,255,255,0.08);
  padding: 16px 0;
}
.footer-bottom p { font-size: 0.78rem; color: rgba(255,255,255,0.3); text-align: center; }

/* ===== BLOG PAGES ===== */
.blog-hero {
  background: var(--tx-dark);
  color: var(--white);
  padding: 56px 0 40px;
}
.blog-hero h1 {
  font-family: var(--font-display);
  font-size: clamp(1.8rem, 4vw, 3rem);
  font-weight: 800;
  letter-spacing: -0.03em;
  margin-bottom: 12px;
}
.blog-hero p { color: rgba(255,255,255,0.6); font-size: 1rem; }

.blog-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(320px, 1fr));
  gap: 28px;
  margin-top: 48px;
}
.post-card {
  background: var(--white);
  border-radius: var(--radius);
  overflow: hidden;
  border: 1px solid #E8E0D0;
  box-shadow: var(--shadow);
  transition: transform 0.2s, box-shadow 0.2s;
  display: flex;
  flex-direction: column;
}
.post-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-lg); }
.post-card-thumb {
  height: 180px;
  background: linear-gradient(135deg, var(--tx-dark) 0%, #3A1015 100%);
  display: flex;
  align-items: center;
  justify-content: center;
  font-family: var(--font-display);
  font-size: 4rem;
  color: rgba(191,30,46,0.3);
}
.post-card-body { padding: 24px; flex: 1; display: flex; flex-direction: column; }
.post-tag {
  display: inline-block;
  font-size: 0.7rem;
  font-weight: 600;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  color: var(--tx-red);
  background: var(--tx-red-light);
  padding: 3px 10px;
  border-radius: 100px;
  margin-bottom: 12px;
}
.post-card-body h2 {
  font-family: var(--font-display);
  font-size: 1.1rem;
  font-weight: 700;
  letter-spacing: -0.02em;
  margin-bottom: 10px;
  color: var(--tx-dark);
  line-height: 1.35;
}
.post-card-body p { font-size: 0.88rem; color: #666; line-height: 1.65; flex: 1; }
.post-card-footer {
  padding: 16px 24px;
  border-top: 1px solid #F0EAE0;
  display: flex;
  align-items: center;
  justify-content: space-between;
  font-size: 0.8rem;
  color: var(--tx-muted);
}
.post-read-link {
  color: var(--tx-red);
  font-weight: 600;
  font-size: 0.85rem;
}
.post-read-link:hover { text-decoration: underline; }

/* ===== ARTICLE PAGE ===== */
.article-hero {
  background: var(--tx-dark);
  color: var(--white);
  padding: 64px 0 48px;
}
.article-tag {
  display: inline-block;
  font-size: 0.72rem;
  font-weight: 600;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: #FF8A94;
  background: rgba(191,30,46,0.15);
  border: 1px solid rgba(191,30,46,0.3);
  padding: 3px 12px;
  border-radius: 100px;
  margin-bottom: 18px;
}
.article-hero h1 {
  font-family: var(--font-display);
  font-size: clamp(1.8rem, 4vw, 2.8rem);
  font-weight: 800;
  letter-spacing: -0.03em;
  line-height: 1.1;
  max-width: 720px;
  margin-bottom: 20px;
}
.article-meta {
  display: flex;
  align-items: center;
  gap: 20px;
  font-size: 0.82rem;
  color: rgba(255,255,255,0.45);
}
.article-meta span { display: flex; align-items: center; gap: 5px; }

.article-layout {
  display: grid;
  grid-template-columns: 1fr 280px;
  gap: 48px;
  padding: 56px 0 80px;
  align-items: start;
}
.article-body {
  min-width: 0;
}
.placeholder-notice {
  background: #FFF8E6;
  border: 2px dashed #F0D080;
  border-radius: var(--radius-sm);
  padding: 16px 20px;
  font-size: 0.85rem;
  color: #6B5000;
  margin-bottom: 32px;
  display: flex;
  align-items: flex-start;
  gap: 10px;
}
.article-body h2 {
  font-family: var(--font-display);
  font-size: 1.4rem;
  font-weight: 700;
  letter-spacing: -0.02em;
  margin: 36px 0 14px;
  color: var(--tx-dark);
}
.article-body h3 {
  font-family: var(--font-display);
  font-size: 1.1rem;
  font-weight: 700;
  margin: 28px 0 10px;
  color: var(--tx-dark);
}
.article-body p {
  font-size: 0.97rem;
  color: #3A3A3A;
  line-height: 1.85;
  margin-bottom: 18px;
}
.article-body ul, .article-body ol {
  margin: 0 0 18px 24px;
}
.article-body li {
  font-size: 0.95rem;
  color: #3A3A3A;
  line-height: 1.8;
  margin-bottom: 6px;
}
.article-body strong { color: var(--tx-dark); }
.article-body a { color: var(--tx-red); }
.article-body blockquote {
  border-left: 3px solid var(--tx-red);
  padding: 12px 20px;
  margin: 24px 0;
  background: var(--tx-red-light);
  border-radius: 0 var(--radius-sm) var(--radius-sm) 0;
  font-style: italic;
  color: #666;
}
.article-body .data-table {
  width: 100%;
  border-collapse: collapse;
  margin: 24px 0;
  font-size: 0.88rem;
}
.data-table th {
  background: var(--tx-dark);
  color: var(--white);
  padding: 10px 14px;
  text-align: left;
  font-family: var(--font-display);
  font-weight: 600;
  font-size: 0.82rem;
}
.data-table td {
  padding: 10px 14px;
  border-bottom: 1px solid #EEE;
  color: #444;
}
.data-table tr:nth-child(even) td { background: #FAFAFA; }
.data-table td:last-child { font-weight: 600; color: var(--tx-red); }

.article-sidebar { position: sticky; top: 80px; }
.sidebar-widget {
  background: var(--white);
  border-radius: var(--radius-sm);
  padding: 24px;
  border: 1px solid #E8E0D0;
  box-shadow: var(--shadow);
  margin-bottom: 20px;
}
.sidebar-widget h4 {
  font-family: var(--font-display);
  font-size: 0.9rem;
  font-weight: 700;
  margin-bottom: 14px;
  color: var(--tx-dark);
}
.toc-list { list-style: none; display: flex; flex-direction: column; gap: 6px; }
.toc-list li a {
  font-size: 0.83rem;
  color: #555;
  display: block;
  padding: 4px 0;
  border-bottom: 1px solid #F0EAE0;
  transition: color 0.2s;
}
.toc-list li a:hover { color: var(--tx-red); text-decoration: none; }
.calc-cta-widget {
  background: var(--tx-dark);
  color: var(--white);
  text-align: center;
}
.calc-cta-widget h4 { color: var(--white); }
.calc-cta-widget p { font-size: 0.83rem; color: rgba(255,255,255,0.55); margin-bottom: 16px; }
.cta-btn-sm {
  display: inline-block;
  background: var(--tx-red);
  color: var(--white);
  padding: 10px 22px;
  border-radius: var(--radius-sm);
  font-weight: 700;
  font-size: 0.88rem;
  width: 100%;
  text-align: center;
  transition: background 0.2s;
}
.cta-btn-sm:hover { background: #A01825; text-decoration: none; }

.back-link {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  font-size: 0.85rem;
  color: var(--tx-muted);
  margin-bottom: 40px;
  transition: color 0.2s;
}
.back-link:hover { color: var(--tx-dark); text-decoration: none; }

/* ===== BREADCRUMB ===== */
.breadcrumb {
  padding: 12px 0;
  font-size: 0.8rem;
  color: var(--tx-muted);
  border-bottom: 1px solid #E8E0D0;
  margin-bottom: 0;
}
.breadcrumb a { color: var(--tx-red); }
.breadcrumb span { margin: 0 6px; }

/* ===== RESPONSIVE ===== */
@media (max-width: 1024px) {
  .calc-grid { grid-template-columns: 1fr; }
  .rates-sidebar { position: static; display: grid; grid-template-columns: 1fr 1fr; }
  .info-grid { grid-template-columns: repeat(2, 1fr); }
  .article-layout { grid-template-columns: 1fr; }
  .article-sidebar { position: static; }
}
@media (max-width: 768px) {
  .taxable-grid { grid-template-columns: 1fr; }
  .info-grid { grid-template-columns: 1fr 1fr; }
  .rates-sidebar { grid-template-columns: 1fr; }
  .blog-cta-inner { padding: 36px 24px; }
  .footer-inner { flex-direction: column; }
  .calc-card { padding: 28px 20px; }
}
@media (max-width: 480px) {
  .info-grid { grid-template-columns: 1fr; }
  .hero h1 { font-size: 2rem; }
  .hero-bg-text { display: none; }
  .main-nav { gap: 16px; }
}