.guide-table[data-astro-cid-zqvlxg6m]{border:1px solid var(--border);margin:1.5rem 0}.guide-table-scroll[data-astro-cid-zqvlxg6m]{max-width:100%;overflow-x:auto}table[data-astro-cid-zqvlxg6m]{border-collapse:collapse;text-align:left;width:100%;min-width:32rem;font-size:.85rem;line-height:1.65}figcaption[data-astro-cid-zqvlxg6m]{text-align:left;color:var(--ink);background:var(--surface);padding:1rem;font-size:.85rem;font-weight:650}th[data-astro-cid-zqvlxg6m],td[data-astro-cid-zqvlxg6m]{vertical-align:top;border-top:1px solid var(--border);overflow-wrap:normal;min-width:9rem;padding:.85rem 1rem}thead[data-astro-cid-zqvlxg6m]{background:var(--surface)}tbody[data-astro-cid-zqvlxg6m] th[data-astro-cid-zqvlxg6m]{font-weight:600}th[data-astro-cid-zqvlxg6m]+th[data-astro-cid-zqvlxg6m],td[data-astro-cid-zqvlxg6m]{border-left:1px solid var(--border)}.guide-context-links[data-astro-cid-zqvlxg6m]{padding-left:1.25rem}.guide-context-links[data-astro-cid-zqvlxg6m] a[data-astro-cid-zqvlxg6m]{color:var(--accent)}.guide-updated[data-astro-cid-zqvlxg6m]{color:var(--muted);font-size:.8rem}.tax-article[data-astro-cid-rcvfwxjq]{padding-block:1.5rem 4rem}.breadcrumbs[data-astro-cid-rcvfwxjq]{color:var(--muted);flex-wrap:wrap;align-items:baseline;gap:.4rem .75rem;margin-bottom:1.5rem;font-size:.73rem;display:flex}.breadcrumbs[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]{color:var(--accent)}.article-header[data-astro-cid-rcvfwxjq]{border-top:5px solid var(--accent);background:var(--surface);border-bottom:1px solid var(--border);padding:1.75rem 2rem 2rem}.article-meta[data-astro-cid-rcvfwxjq]{color:var(--muted);flex-wrap:wrap;align-items:center;gap:.5rem 1.25rem;font-size:.73rem;display:flex}.article-meta[data-astro-cid-rcvfwxjq]>span[data-astro-cid-rcvfwxjq]:first-child{background:var(--tax-yellow);color:var(--ink);padding:.25rem .5rem;font-weight:700}.article-meta[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]{color:var(--accent);margin-left:auto;font-weight:650}h1[data-astro-cid-rcvfwxjq]{letter-spacing:-.045em;max-width:29ch;margin:1.25rem 0 1rem;font-size:clamp(2rem,3.8vw,3.2rem);font-weight:750;line-height:1.13}.article-description[data-astro-cid-rcvfwxjq]{color:var(--muted);max-width:68ch;margin:0;font-size:1rem;line-height:1.8}.article-layout[data-astro-cid-rcvfwxjq]{grid-template-columns:minmax(0,1fr) 290px;align-items:start;gap:2rem;padding-top:2rem;display:grid}.reading-pane[data-astro-cid-rcvfwxjq]{background:var(--surface);border:1px solid var(--border);grid-area:1/1;min-width:0;padding:2rem}.guide-intro[data-astro-cid-rcvfwxjq]{border-bottom:1px solid var(--border);color:var(--ink);margin:0;padding:0 0 1.5rem;font-size:1.03rem;line-height:1.85}.article-tools[data-astro-cid-rcvfwxjq]{grid-area:1/2;align-self:stretch}.tools-inner[data-astro-cid-rcvfwxjq]{position:sticky;top:1.5rem}.article-toc[data-astro-cid-rcvfwxjq]{background:var(--surface);border-top:4px solid var(--tax-yellow);padding:1.2rem 1.25rem 1.3rem}.article-toc[data-astro-cid-rcvfwxjq] h2[data-astro-cid-rcvfwxjq]{margin:0 0 .85rem;font-size:.88rem;font-weight:750}.article-toc[data-astro-cid-rcvfwxjq] ol[data-astro-cid-rcvfwxjq]{margin:0;padding-left:1.25rem}.article-toc[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq]{color:var(--accent);padding-left:.3rem;font-size:.76rem;font-weight:650}.article-toc[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq]+li[data-astro-cid-rcvfwxjq]{margin-top:.6rem}.article-toc[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]{color:var(--ink);padding:.2rem 0;font-size:.78rem;font-weight:500;line-height:1.65;text-decoration:none;display:block}.article-toc[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]:hover{color:var(--accent);text-decoration:underline}.sources-link[data-astro-cid-rcvfwxjq]{border-top:1px solid var(--border);color:var(--accent);justify-content:space-between;gap:1rem;margin-top:1rem;padding-top:1rem;font-size:.75rem;font-weight:650;display:flex}.article-help[data-astro-cid-rcvfwxjq]{padding:1.5rem 0 0}.article-help[data-astro-cid-rcvfwxjq] h2[data-astro-cid-rcvfwxjq]{letter-spacing:-.025em;max-width:22ch;margin:0 0 .5rem;font-size:1rem;font-weight:750;line-height:1.4}.article-help[data-astro-cid-rcvfwxjq] p[data-astro-cid-rcvfwxjq]{color:var(--muted);margin:0 0 1rem;font-size:.8rem;line-height:1.75}.article-help[data-astro-cid-rcvfwxjq] .tax-button[data-astro-cid-rcvfwxjq]{width:100%;font-size:.79rem}.related-reading[data-astro-cid-rcvfwxjq]{border-top:2px solid var(--border);margin-top:3rem;padding-top:1.5rem}.related-heading[data-astro-cid-rcvfwxjq]{flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:.75rem 2rem;margin-bottom:1rem;display:flex}.related-heading[data-astro-cid-rcvfwxjq] h2[data-astro-cid-rcvfwxjq]{letter-spacing:-.035em;margin:0;font-size:1.25rem;font-weight:750}.related-heading[data-astro-cid-rcvfwxjq]>a[data-astro-cid-rcvfwxjq]{color:var(--accent);font-size:.78rem;font-weight:650}.related-reading[data-astro-cid-rcvfwxjq] ul[data-astro-cid-rcvfwxjq]{background:var(--surface);border-top:1px solid var(--border);margin:0;padding:0;list-style:none}.related-reading[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq]{border-bottom:1px solid var(--border)}.related-reading[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]{justify-content:space-between;align-items:center;gap:1.25rem;padding:1.2rem 1.5rem;text-decoration:none;display:flex}.related-reading[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]:hover{background:#eef3ff}.related-reading[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]:focus-visible{outline-offset:-3px}.related-reading[data-astro-cid-rcvfwxjq] small[data-astro-cid-rcvfwxjq]{color:var(--muted);margin-bottom:.3rem;font-size:.7rem;display:block}.related-reading[data-astro-cid-rcvfwxjq] strong[data-astro-cid-rcvfwxjq]{font-size:.95rem;font-weight:650;line-height:1.5}.related-arrow[data-astro-cid-rcvfwxjq]{color:var(--accent);flex-shrink:0;font-size:1.4rem}@media (width<=900px){.article-layout[data-astro-cid-rcvfwxjq]{grid-template-columns:minmax(0,1fr) 240px;gap:1.25rem}.reading-pane[data-astro-cid-rcvfwxjq]{padding:1.5rem}.article-help[data-astro-cid-rcvfwxjq] .tax-button[data-astro-cid-rcvfwxjq]{gap:.6rem;padding-inline:.8rem}}@media (width<=720px){.article-layout[data-astro-cid-rcvfwxjq]{grid-template-columns:1fr;gap:1.5rem;padding-top:1.5rem}.article-tools[data-astro-cid-rcvfwxjq],.reading-pane[data-astro-cid-rcvfwxjq]{grid-area:auto}.tools-inner[data-astro-cid-rcvfwxjq]{position:static}.article-toc[data-astro-cid-rcvfwxjq]{padding:1rem 1.25rem}.article-toc[data-astro-cid-rcvfwxjq] ol[data-astro-cid-rcvfwxjq]{columns:2;column-gap:2rem}.article-toc[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq]{break-inside:avoid}.article-help[data-astro-cid-rcvfwxjq]{border-top:1px solid var(--border);background:var(--surface);padding:1.2rem}.article-help[data-astro-cid-rcvfwxjq] h2[data-astro-cid-rcvfwxjq]{max-width:none}.article-help[data-astro-cid-rcvfwxjq] .tax-button[data-astro-cid-rcvfwxjq]{width:auto}.article-header[data-astro-cid-rcvfwxjq]{padding:1.5rem}}@media (width<=480px){.article-header[data-astro-cid-rcvfwxjq]{padding:1.25rem}.article-meta[data-astro-cid-rcvfwxjq]{gap:.5rem .8rem}.article-meta[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]{width:100%;margin-left:0}.article-description[data-astro-cid-rcvfwxjq]{font-size:.92rem}.article-toc[data-astro-cid-rcvfwxjq] ol[data-astro-cid-rcvfwxjq]{columns:1}.reading-pane[data-astro-cid-rcvfwxjq]{padding:1.25rem}.guide-intro[data-astro-cid-rcvfwxjq]{font-size:.96rem}.related-reading[data-astro-cid-rcvfwxjq] li[data-astro-cid-rcvfwxjq] a[data-astro-cid-rcvfwxjq]{padding:1rem}.related-reading[data-astro-cid-rcvfwxjq] strong[data-astro-cid-rcvfwxjq]{font-size:.9rem}}
