@layer base{:root{color-scheme:light;--ink:#1b2430;--blue:#1e3a5f;--panel:#f3f5f8;--line:#c9d1db;--divider:#e3e8ee;--amber:#d98e04;--green:#1f7a4d;font-synthesis:none;color:var(--ink);background:#fff;font-family:system-ui,sans-serif}*{box-sizing:border-box}body{margin:0;font-size:17px;line-height:1.55}h1,h2,h3,p{margin:0}h1,h2,h3{color:var(--blue);overflow-wrap:break-word;font-weight:600;line-height:1.2}h1{font-size:34px}h2{font-size:24px}h3{font-size:20px}p{max-width:72ch}p+p{margin-top:16px}a{color:var(--blue);text-underline-offset:3px;text-decoration:underline}a:hover{text-decoration-thickness:2px}button,input,select{font:inherit}button,.button{border:1px solid var(--blue);background:var(--blue);color:#fff;text-align:center;cursor:pointer;border-radius:6px;justify-content:center;align-items:center;min-height:48px;padding:12px 20px;font-weight:600;line-height:1.4;text-decoration:none;display:inline-flex}button:hover,.button:hover{text-underline-offset:3px;text-decoration:underline}button:disabled{cursor:wait;opacity:.65}button.secondary{color:var(--blue);background:#fff}input,select{border:1px solid var(--line);background:var(--panel);width:100%;min-width:0;min-height:48px;color:var(--ink);border-radius:6px;padding:10px 12px;font-size:17px;font-weight:400;line-height:1.4}input::placeholder{color:var(--ink);opacity:1}input[type=date]{appearance:none}input:focus,select:focus{border-color:var(--blue);outline:2px solid var(--blue);outline-offset:2px}input[type=checkbox]{width:22px;height:22px;min-height:22px;accent-color:var(--blue);flex:0 0 22px;margin:2px 0 0}:focus-visible{outline:3px solid var(--blue);outline-offset:4px}[hidden]{display:none!important}label{flex-direction:column;gap:6px;font-size:15px;font-weight:600;display:flex}small,.fine-print{font-size:15px;font-weight:400;line-height:1.55}small{display:block}fieldset{border:0;min-width:0;margin:0;padding:0}legend{color:var(--blue);margin-bottom:20px;font-size:20px;font-weight:600}summary{cursor:pointer;color:var(--blue);padding-block:12px;font-weight:600}details{border-block:1px solid var(--divider);margin-top:24px}details[open]>summary{margin-bottom:12px}details>.fine-print{margin-block:12px}details>.form-grid{padding-bottom:12px}svg{flex-shrink:0}}@layer layout{.wrap{width:min(1160px,100% - 32px);margin-inline:auto}.site-header{border-bottom:1px solid var(--divider);height:64px}.header-inner{justify-content:space-between;align-items:center;gap:12px;height:100%;display:flex}.site-header nav{flex-direction:column;align-items:flex-end;display:flex}.site-header nav a{font-size:15px;line-height:24px;text-decoration:none}.site-header nav a[aria-current=page]{text-decoration:underline 2px}.calculator-section{padding-top:28px}.calculator-heading{margin-bottom:28px}.calculator-heading p{margin-top:12px}.calculator-shell{border-block:1px solid var(--divider);grid-template-columns:minmax(0,1fr);display:grid}.calculator-form{min-width:0;padding-block:28px}.result-panel{background:var(--panel);grid-row:1;min-width:0;padding:24px 16px;scroll-margin-top:20px}.form-grid{grid-template-columns:minmax(0,1fr);gap:20px;display:grid}.span-all{grid-column:1/-1}.lead-section,.explainer,.inheritance-note,.faq{margin-top:56px}.lead-section{max-width:850px;scroll-margin-top:24px}.section-heading{max-width:72ch;margin-bottom:28px}.section-heading h2{margin-bottom:12px}.lead-form{gap:24px;display:grid}.explainer,.inheritance-note,.faq{max-width:72ch}.rule-section{margin-top:56px;scroll-margin-top:24px}.rule-section p,.inheritance-note p{margin-block:16px}.faq{margin-bottom:56px}.faq article{margin-top:32px}.faq article p{margin-top:12px}.site-footer{background:var(--panel);border-top:1px solid var(--divider);padding-block:24px;font-size:15px}.footer-row{flex-direction:column;gap:16px;display:flex}.footer-row nav{flex-wrap:wrap;align-items:center;gap:8px 24px;display:flex}.simple-page,.legal-page{max-width:72ch;min-height:60vh;padding-block:48px 72px}.simple-page h1,.legal-page h1{margin-bottom:24px}.simple-page .button{margin-top:28px}.legal-page h2{margin:40px 0 16px}@media (width>=600px){.site-header nav{flex-direction:row;gap:28px}.site-header nav a{padding-block:18px}.form-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.calculator-form,.result-panel{padding:28px}}@media (width>=851px){h1{font-size:44px}.calculator-section{padding-top:40px}.calculator-shell{border:1px solid var(--divider);border-radius:6px;grid-template-columns:minmax(0,1.08fr) minmax(0,1fr)}.calculator-form{padding:32px}.result-panel{border-left:1px solid var(--divider);grid-row:auto;padding:32px}.form-grid.three{grid-template-columns:repeat(3,minmax(0,1fr))}.footer-row{flex-flow:wrap;align-items:center;gap:16px 28px}.footer-row>p{flex-basis:100%;order:3;max-width:none}.footer-row>span{margin-left:auto}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition:none!important;animation:none!important}}}@layer components{.brand{color:var(--blue);max-width:175px;font-size:17px;font-weight:600;line-height:1.2;text-decoration:none}.form-caption{margin-bottom:24px}.form-caption p{margin-top:8px;font-size:15px}.cost-details{margin-block:24px}.cost-details summary>span{display:none}.calculate-button{width:100%}.under-button{text-align:center;margin-top:10px;font-size:15px}.inset{border-block:1px solid var(--divider);margin-top:20px;padding-block:20px}.result-empty{margin-top:20px;font-size:15px}.deadline-timeline{--purchase:4%;--end:94%;--today:58%;margin-top:20px}.timeline-duration{font-size:15px}.timeline-plot{height:180px;margin-top:8px;position:relative}.timeline-track,.timeline-period{height:8px;position:absolute;top:52px}.timeline-track{background:var(--line);left:4%;right:6%}.timeline-period{left:var(--purchase);width:calc(var(--end) - var(--purchase));background:var(--blue)}.timeline-purchase,.timeline-end,.timeline-today{font-size:15px;line-height:1.4;position:absolute;top:56px}.timeline-purchase{left:var(--purchase)}.timeline-end{left:var(--end)}.timeline-today{left:var(--today)}.timeline-purchase i{background:var(--blue);border-radius:50%;width:14px;height:14px;position:absolute;transform:translate(-50%,-50%)}.timeline-purchase>span{transform:translateX(var(--purchase-label-shift,0%));white-space:nowrap;position:absolute;top:18px;left:0}.timeline-end i{background:var(--amber);border-inline:1px solid var(--ink);width:6px;height:78px;position:absolute;top:-12px;transform:translate(-50%)}.timeline-end>span{transform:translateX(var(--end-label-shift,-100%));white-space:nowrap;font-weight:600;position:absolute;top:70px;left:0}.timeline-today i{background:var(--ink);width:2px;height:32px;position:absolute;top:-23px}.timeline-today>span{position:absolute;bottom:28px;transform:translate(-50%)}.timeline-plot small{font-variant-numeric:tabular-nums}[data-empty=true] .timeline-today{visibility:hidden}[data-empty=true] .timeline-period{background:var(--line)}.timeline-answer{border-top:1px solid var(--line);padding-top:20px}.deadline-verdict{color:var(--blue);font-size:28px;font-weight:600;line-height:1.25}.deadline-verdict[data-free=true]{color:var(--green)}#timeline-note{margin-top:12px;font-size:15px}.verdict{border-top:1px solid var(--line);margin-top:20px;padding-top:20px;font-size:17px;font-weight:600}.verdict[data-free=true]{color:var(--green)}.tax-label{margin-top:24px;font-size:15px}.tax-number{overflow-wrap:anywhere;font-variant-numeric:tabular-nums;margin:8px 0 24px;font-size:clamp(34px,4vw,44px);font-weight:600;line-height:1.2}.result-facts{margin:0 0 20px;font-size:15px}.result-facts div{border-bottom:1px solid var(--line);justify-content:space-between;gap:12px;padding-block:10px;display:flex}.result-facts dd{text-align:right;white-space:nowrap;margin:0;font-weight:600}.sensitivity{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%;margin-block:24px 16px;font-size:15px}.sensitivity caption{text-align:left;margin-bottom:12px;font-weight:600}.sensitivity th,.sensitivity td{border-bottom:1px solid var(--line);text-align:right;overflow-wrap:anywhere;padding:10px 2px}.sensitivity th:first-child,.sensitivity td:first-child{text-align:left}.sensitivity tr[data-base]{font-weight:600}.result-cta{border-top:1px solid var(--line);margin-top:28px;padding-top:24px}.result-cta p{margin-block:12px 20px}.result-cta button{width:100%}.result-cta form{margin-top:16px}.trust-strip{border-bottom:1px solid var(--divider);flex-wrap:wrap;gap:12px 28px;margin:0;padding:20px 0;font-size:15px;list-style:none;display:flex}.trust-strip li{align-items:center;gap:8px;display:flex}.trust-strip svg{color:var(--blue)}.checkbox-label{flex-direction:row;gap:12px;font-weight:400}.lead-form>button{justify-self:start}.property-tiles{grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;display:grid}.property-tile{border:1px solid var(--line);min-width:0;color:var(--blue);background:#fff;border-radius:6px;flex-direction:column;gap:10px;padding:20px 4px;font-size:15px;font-weight:600;display:flex}.property-tile[aria-checked=true]{border:2px solid var(--blue);background:var(--panel);padding:19px 3px}.property-tile svg{width:36px;height:36px}.success-panel{border-top:1px solid var(--line);padding-top:24px}.success-panel h3{margin-block:24px 12px}.success-title{color:var(--blue);font-size:24px;font-weight:600}#value-source-links{flex-wrap:wrap;gap:8px 20px;display:flex}.notice,.form-error{background:var(--panel);border-left:4px solid var(--amber);margin-block:16px;padding:12px 16px;font-size:15px}.source-link{font-size:15px}.home-links{justify-items:start;gap:20px;margin-top:28px;display:grid}.text-button{color:var(--blue);min-height:44px;font-size:inherit;background:0 0;border:0;padding:0;font-weight:400;text-decoration:underline}.consent-banner{z-index:10;border-top:1px solid var(--line);background:#fff;flex-direction:column;align-items:center;gap:12px;padding:16px;display:flex;position:fixed;inset:auto 0 0}.consent-banner p{font-size:15px;line-height:1.55}.consent-mobile-copy{display:none}.consent-actions{gap:12px;width:100%;display:flex}.consent-actions button{white-space:nowrap;flex:1;padding-inline:10px;font-size:15px}.skip-link{z-index:20;background:#fff;padding:12px;position:fixed;top:-100px;left:16px}.skip-link:focus{top:12px}@media (width<=599px){.deadline-timeline{margin-top:12px}.timeline-plot{height:144px}.timeline-track,.timeline-period{top:36px}.timeline-purchase,.timeline-end,.timeline-today{top:40px}.timeline-end i{height:58px}.timeline-end>span{top:50px}.timeline-answer{padding-top:16px}.deadline-verdict{font-size:24px}.result-empty{margin-top:12px}}@media (width>=600px){.brand{white-space:nowrap;max-width:none}.deadline-verdict{font-size:34px}.property-tiles{gap:16px}}@media (width>=851px){.consent-banner{flex-direction:row;justify-content:center;gap:32px;padding:16px 32px}.consent-banner p{max-width:72ch}.consent-actions{flex-shrink:0;width:auto}.trust-strip{justify-content:space-between}}@media (width<760px){.header-inner{flex-direction:column;justify-content:center;align-items:flex-start;gap:2px}.brand{white-space:nowrap;max-width:none;font-size:15px}.site-header nav{flex-direction:row;gap:20px}.site-header nav a{white-space:nowrap;padding:0;font-size:13px}.calculator-heading p,.form-caption{display:none}.calculator-heading{margin-bottom:20px}.calculator-form{padding:20px 0}#primary-fields{grid-template-columns:minmax(0,1fr)}#acquisition-field{order:-2}#acquisition-example:not([hidden])+small{display:none}.result-panel{grid-row:auto;padding:20px 12px}.result-panel>h2,.result-empty,.result-panel:has(#tax-result[hidden]){display:none}.deadline-timeline{background:var(--panel);order:-1;margin:0;padding:12px 10px}.timeline-duration,.timeline-today,#timeline-note{display:none}.timeline-plot{height:48px;margin:0}.timeline-track,.timeline-period{height:6px;top:4px}.timeline-purchase,.timeline-end{font-size:12px;top:7px}.timeline-purchase{left:0}.timeline-end{left:100%}.timeline-purchase i,.timeline-end i{display:none}.timeline-purchase>span{top:14px;transform:none}.timeline-end>span{top:14px;transform:translate(-100%)}.timeline-plot small{font-size:inherit;margin-left:4px;display:inline}.timeline-answer{border:0;padding:0}.deadline-verdict{white-space:nowrap;font-size:12px;line-height:1.5}.consent-banner{gap:6px;padding:8px 16px}.consent-desktop-copy{display:none}.consent-banner .consent-mobile-copy{white-space:nowrap;margin:0;font-size:12px;line-height:18px;display:block}.consent-actions{gap:8px}.consent-actions button{min-height:44px;padding-block:8px;font-size:13px}.lead-form .form-grid{grid-template-columns:minmax(0,1fr)}.lead-form>button{width:100%}}}
