:root {
  --bg: oklch(97.5% 0.006 225);
  --surface: oklch(100% 0 0);
  --surface-2: oklch(95.5% 0.01 225);
  --fg: oklch(23% 0.025 225);
  --muted: oklch(49% 0.02 225);
  --border: oklch(88% 0.012 225);
  --primary: oklch(31% 0.055 218);
  --accent: oklch(53% 0.11 174);
  --success: oklch(48% 0.11 155);
  --warn: oklch(58% 0.13 75);
  --danger: oklch(52% 0.16 25);
  --font-display: "Aptos Display", "Segoe UI", sans-serif;
  --font-body: "Aptos", "Segoe UI", sans-serif;
  --font-mono: "SFMono-Regular", Consolas, monospace;
  --deadline-progress: 36%;
}

* { box-sizing: border-box; }
html { color-scheme: light; scroll-behavior: smooth; }
body { margin: 0; min-width: 320px; overflow-x: clip; background: var(--bg); color: var(--fg); font: 400 15px/1.55 var(--font-body); }
button, input, select { font: inherit; }
button, a { -webkit-tap-highlight-color: transparent; }
button { color: inherit; }
a { color: inherit; }
button:focus-visible, a:focus-visible, input:focus-visible, select:focus-visible { outline: 3px solid color-mix(in oklch, var(--accent) 70%, white); outline-offset: 3px; }
[hidden] { display: none !important; }

.app-shell { min-height: 100vh; }
.topbar { height: 68px; padding: 0 clamp(18px, 4vw, 64px); display: flex; align-items: center; gap: 30px; color: oklch(97% 0.004 220); background: var(--primary); border-bottom: 1px solid color-mix(in oklch, white 12%, transparent); }
.brand { display: inline-flex; align-items: center; gap: 11px; min-width: 250px; text-decoration: none; }
.brand-mark { width: 34px; height: 34px; display: grid; place-items: center; border: 1px solid color-mix(in oklch, white 32%, transparent); border-radius: 7px; font: 600 11px/1 var(--font-mono); letter-spacing: .08em; }
.brand strong, .brand small { display: block; }
.brand strong { font: 600 14px/1.15 var(--font-display); letter-spacing: -.01em; }
.brand small { margin-top: 3px; color: color-mix(in oklch, white 65%, transparent); font-size: 11px; letter-spacing: .03em; }
.primary-nav { display: flex; align-items: stretch; height: 100%; }
.nav-link { position: relative; padding: 0 15px; border: 0; background: transparent; color: color-mix(in oklch, white 68%, transparent); cursor: pointer; font-size: 13px; letter-spacing: .02em; }
.nav-link:hover, .nav-link.is-active { color: white; }
.nav-link.is-active::after { content: ""; position: absolute; left: 15px; right: 15px; bottom: 0; height: 2px; background: var(--accent); }
.independent-badge { margin-left: auto; padding: 6px 10px; border: 1px solid color-mix(in oklch, white 18%, transparent); border-radius: 5px; color: color-mix(in oklch, white 72%, transparent); font: 500 10px/1 var(--font-mono); letter-spacing: .08em; text-transform: uppercase; }
.menu-button { display: none; margin-left: auto; width: 44px; height: 44px; border: 0; background: transparent; place-items: center; cursor: pointer; }
.menu-button span { display: block; width: 20px; height: 1px; margin: 4px auto; background: currentColor; }

.section-tabs { min-height: 46px; padding: 0 clamp(18px, 4vw, 64px); display: flex; align-items: stretch; overflow-x: auto; scrollbar-width: none; background: var(--surface); border-bottom: 1px solid var(--border); }
.section-tabs::-webkit-scrollbar { display: none; }
.section-tab { flex: 0 0 auto; padding: 0 18px; border: 0; border-right: 1px solid var(--border); background: transparent; color: var(--muted); cursor: pointer; font-size: 12px; letter-spacing: .02em; }
.section-tab:first-child { border-left: 1px solid var(--border); }
.section-tab:hover { background: var(--surface-2); color: var(--fg); }
.section-tab.is-active { color: var(--fg); background: color-mix(in oklch, var(--accent) 8%, var(--surface)); box-shadow: inset 0 -2px var(--accent); }

.workspace { width: min(1440px, 100%); margin: 0 auto; padding: clamp(24px, 3vw, 46px) clamp(18px, 4vw, 64px) 34px; }
.workspace-heading { margin-bottom: 24px; display: grid; grid-template-columns: minmax(0, 1fr) minmax(280px, 470px); align-items: end; gap: 40px; }
.workspace-heading h1, .info-heading h2 { margin: 4px 0 0; font-family: var(--font-display); font-weight: 600; letter-spacing: -.02em; text-wrap: balance; }
.workspace-heading h1 { font-size: clamp(29px, 3vw, 40px); line-height: 1.08; }
.workspace-heading > p, .info-heading > p { margin: 0; color: var(--muted); max-width: 62ch; }
.eyebrow { margin: 0; color: var(--accent); font: 600 11px/1 var(--font-mono); letter-spacing: .08em; text-transform: uppercase; }

.calculator-grid { display: grid; grid-template-columns: minmax(0, .96fr) minmax(440px, 1.04fr); background: var(--surface); border: 1px solid var(--border); box-shadow: 0 16px 40px color-mix(in oklch, var(--primary) 8%, transparent); }
.input-panel, .result-panel { min-width: 0; padding: clamp(22px, 3vw, 34px); }
.input-panel { border-right: 1px solid var(--border); }
.result-panel { background: oklch(99% 0.003 225); }
.panel-header { min-height: 40px; margin-bottom: 24px; display: flex; align-items: center; justify-content: space-between; gap: 16px; }
.panel-header > div { display: flex; align-items: center; gap: 10px; }
.panel-header h2 { margin: 0; font: 600 18px/1.2 var(--font-display); letter-spacing: -.01em; }
.panel-number { color: var(--muted); font: 500 10px/1 var(--font-mono); letter-spacing: .06em; }
.text-button { padding: 8px 0; border: 0; background: transparent; color: var(--muted); cursor: pointer; font-size: 12px; text-decoration: underline; text-underline-offset: 3px; }
.text-button:hover { color: var(--fg); }

.field-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 15px; }
.field { display: grid; gap: 7px; min-width: 0; }
.field--wide { grid-column: 1 / -1; }
.field > span { color: var(--muted); font-size: 12px; letter-spacing: .01em; }
.field input, .field select { width: 100%; min-height: 44px; padding: 10px 12px; color: var(--fg); background: var(--surface); border: 1px solid var(--border); border-radius: 6px; outline: none; }
.field input:focus, .field select:focus { border-color: var(--primary); box-shadow: 0 0 0 3px color-mix(in oklch, var(--primary) 12%, transparent); }
.choice-row { margin: 20px 0; display: grid; gap: 12px; }
.switch-field, .check-field { min-height: 58px; display: flex; align-items: center; gap: 12px; cursor: pointer; }
.switch-field strong, .switch-field small, .check-field strong, .check-field small { display: block; }
.switch-field strong, .check-field strong { font-size: 13px; font-weight: 550; }
.switch-field small, .check-field small { margin-top: 2px; color: var(--muted); font-size: 11px; }
.switch-field input, .check-field input { position: absolute; opacity: 0; pointer-events: none; }
.switch { flex: 0 0 auto; width: 38px; height: 22px; padding: 3px; border-radius: 999px; background: var(--border); transition: background .2s cubic-bezier(.23,1,.32,1); }
.switch::after { content: ""; display: block; width: 16px; height: 16px; border-radius: 50%; background: var(--surface); box-shadow: 0 1px 3px color-mix(in oklch, var(--fg) 25%, transparent); transition: transform .2s cubic-bezier(.23,1,.32,1); }
.switch-field input:checked + .switch { background: var(--primary); }
.switch-field input:checked + .switch::after { transform: translateX(16px); }
.check-field::before { content: ""; flex: 0 0 auto; width: 20px; height: 20px; border: 1px solid var(--border); border-radius: 4px; background: var(--surface); box-shadow: inset 0 0 0 4px var(--surface); }
.check-field:has(input:checked)::before { background: var(--primary); }
.primary-button, .secondary-button { min-height: 46px; display: inline-flex; align-items: center; justify-content: center; gap: 14px; border-radius: 6px; font-weight: 600; letter-spacing: .02em; cursor: pointer; transition: transform .14s cubic-bezier(.23,1,.32,1), background .2s; }
.primary-button { width: 100%; border: 1px solid var(--primary); color: white; background: var(--primary); }
.primary-button:hover { background: color-mix(in oklch, var(--primary) 92%, black); }
.primary-button:active, .secondary-button:active { transform: translateY(2px); }
.secondary-button { width: 100%; margin-top: 14px; border: 1px solid var(--border); color: var(--fg); background: var(--surface); }
.secondary-button:hover { background: var(--surface-2); }
.calculator-note { margin: 12px 0 0; color: var(--muted); font-size: 11px; line-height: 1.45; }

.status { display: inline-flex; align-items: center; justify-content: center; min-height: 23px; padding: 4px 8px; border-radius: 999px; font: 600 10px/1 var(--font-body); letter-spacing: .02em; white-space: nowrap; }
.status--ontime { color: color-mix(in oklch, var(--success) 75%, black); background: color-mix(in oklch, var(--success) 12%, white); }
.status--soon { color: color-mix(in oklch, var(--warn) 75%, black); background: color-mix(in oklch, var(--warn) 14%, white); }
.status--overdue { color: color-mix(in oklch, var(--danger) 78%, black); background: color-mix(in oklch, var(--danger) 12%, white); }
.status--check { color: var(--muted); background: var(--surface-2); }
.next-deadline { position: relative; overflow: hidden; min-height: 140px; padding: 22px; display: flex; align-items: center; justify-content: space-between; gap: 20px; color: white; background: var(--primary); border-radius: 8px; }
.next-deadline::after { content: ""; position: absolute; left: 0; right: 0; bottom: 0; height: 3px; background: color-mix(in oklch, white 14%, transparent); }
.next-deadline::before { content: ""; position: absolute; left: 0; bottom: 0; width: var(--deadline-progress); height: 3px; background: var(--accent); transition: width .4s cubic-bezier(.23,1,.32,1); }
.next-deadline p { margin: 0 0 6px; color: color-mix(in oklch, white 66%, transparent); font-size: 12px; }
.next-deadline strong { display: block; font: 600 clamp(25px, 3vw, 36px)/1 var(--font-mono); letter-spacing: -.03em; font-variant-numeric: tabular-nums; }
.next-deadline > div > span { display: block; margin-top: 9px; color: color-mix(in oklch, white 72%, transparent); font-size: 11px; }
.deadline-ring { position: relative; width: 72px; height: 72px; display: grid; place-items: center; border: 7px solid color-mix(in oklch, white 14%, transparent); border-top-color: color-mix(in oklch, white 80%, transparent); border-radius: 50%; }
.deadline-ring span { font: 600 12px/1 var(--font-mono); letter-spacing: .08em; }
.deadline-list { margin-top: 12px; border-top: 1px solid var(--border); }
.deadline-row { min-height: 73px; padding: 13px 0; display: flex; align-items: center; justify-content: space-between; gap: 16px; border-bottom: 1px solid var(--border); }
.deadline-row > div:first-child { display: grid; grid-template-columns: auto 1fr; align-items: center; column-gap: 9px; }
.deadline-row strong { font-size: 13px; font-weight: 550; }
.deadline-row small { grid-column: 2; color: var(--muted); font-size: 11px; }
.agency { min-width: 34px; padding: 4px 5px; color: var(--muted); background: var(--surface-2); border-radius: 4px; font: 600 9px/1 var(--font-mono); text-align: center; letter-spacing: .05em; }
.agency--hmrc { min-width: 41px; }
.deadline-date { display: grid; justify-items: end; gap: 5px; }
.deadline-date b { font: 550 12px/1 var(--font-mono); font-variant-numeric: tabular-nums; }
.risk-box { margin-top: 14px; padding: 14px 16px; background: color-mix(in oklch, var(--warn) 9%, var(--surface)); border: 1px solid color-mix(in oklch, var(--warn) 24%, var(--border)); border-radius: 6px; }
.risk-box > div { display: flex; align-items: baseline; justify-content: space-between; gap: 14px; }
.risk-box span { color: var(--muted); font-size: 12px; }
.risk-box strong { font: 600 22px/1 var(--font-mono); }
.risk-box p, .tax-note { margin: 6px 0 0; color: var(--muted); font-size: 11px; }
.tax-note { line-height: 1.45; }

.info-view { min-height: 620px; }
.info-heading { max-width: 760px; margin-bottom: 30px; }
.info-heading h2 { font-size: clamp(30px, 4vw, 46px); line-height: 1.05; }
.info-heading > p { margin-top: 12px; }
.penalty-layout, .statement-layout { display: grid; grid-template-columns: minmax(280px, .75fr) minmax(420px, 1.25fr); gap: 22px; }
.estimator-card, .penalty-table, .date-callout, .plain-steps, .next-steps, .faq-list { background: var(--surface); border: 1px solid var(--border); }
.estimator-card { padding: 26px; }
.estimate-total { margin-top: 32px; padding-top: 24px; border-top: 1px solid var(--border); }
.estimate-total span, .estimate-total strong { display: block; }
.estimate-total span { color: var(--muted); font-size: 12px; }
.estimate-total strong { margin-top: 8px; font: 600 44px/1 var(--font-mono); letter-spacing: -.03em; }
.estimate-total p { color: var(--muted); font-size: 12px; }
.penalty-table__row { min-height: 58px; padding: 0 20px; display: grid; grid-template-columns: 1.6fr 1fr 1fr; align-items: center; gap: 16px; border-bottom: 1px solid var(--border); }
.penalty-table__row:last-child { border-bottom: 0; }
.penalty-table__head { min-height: 48px; color: var(--muted); background: var(--surface-2); font-size: 11px; letter-spacing: .02em; }
.penalty-table__row b { font: 550 13px/1 var(--font-mono); }
.date-callout { min-height: 270px; padding: 30px; display: flex; flex-direction: column; justify-content: center; align-items: flex-start; }
.date-callout > span:first-child { color: var(--muted); font-size: 12px; }
.date-callout > strong { margin: 12px 0 18px; font: 600 clamp(32px, 4vw, 50px)/1 var(--font-mono); letter-spacing: -.04em; }
.plain-steps { margin: 0; padding: 8px 28px; list-style: none; }
.plain-steps li { min-height: 86px; display: grid; grid-template-columns: 38px 1fr; align-items: center; gap: 14px; border-bottom: 1px solid var(--border); }
.plain-steps li:last-child { border-bottom: 0; }
.plain-steps li > span { color: var(--muted); font: 500 11px/1 var(--font-mono); }
.plain-steps strong { font-weight: 600; }
.plain-steps p { margin: 4px 0 0; color: var(--muted); font-size: 12px; }
.next-steps { margin: 0; padding: 8px 28px; list-style: none; }
.next-step { min-height: 84px; display: grid; grid-template-columns: 24px 1fr; align-items: center; gap: 16px; border-bottom: 1px solid var(--border); }
.next-step:last-child { border-bottom: 0; }
.next-step__mark { width: 12px; height: 12px; border-radius: 50%; background: var(--border); box-shadow: 0 0 0 5px var(--surface-2); }
.next-step--overdue .next-step__mark { background: var(--danger); box-shadow: 0 0 0 5px color-mix(in oklch, var(--danger) 10%, white); }
.next-step--soon .next-step__mark { background: var(--warn); }
.next-step--ontime .next-step__mark { background: var(--success); }
.next-step strong, .next-step small { display: block; }
.next-step strong { font-weight: 550; }
.next-step small { margin-top: 4px; color: var(--muted); font-size: 12px; }
.faq-list { max-width: 900px; }
.faq-item { border-bottom: 1px solid var(--border); }
.faq-item:last-child { border-bottom: 0; }
.faq-item button { width: 100%; min-height: 66px; padding: 0 22px; display: flex; justify-content: space-between; align-items: center; gap: 20px; border: 0; background: transparent; cursor: pointer; text-align: left; font-weight: 550; letter-spacing: .01em; }
.faq-item button b { font-size: 22px; font-weight: 400; transition: transform .2s cubic-bezier(.23,1,.32,1); }
.faq-item > div { display: grid; grid-template-rows: 0fr; opacity: 0; transition: grid-template-rows .2s cubic-bezier(.23,1,.32,1), opacity .14s; }
.faq-item > div > p { overflow: hidden; margin: 0; padding: 0 22px; color: var(--muted); max-width: 72ch; }
.faq-item.is-open > div { grid-template-rows: 1fr; opacity: 1; }
.faq-item.is-open > div > p { padding-bottom: 22px; }
.faq-item.is-open button b { transform: rotate(45deg); }

.trust-footer { width: min(1440px, 100%); margin: 0 auto; padding: 18px clamp(18px, 4vw, 64px) 32px; display: flex; justify-content: space-between; gap: 24px; color: var(--muted); font-size: 11px; }
.trust-footer p { margin: 0; }
.trust-footer div { display: flex; gap: 18px; }
.trust-footer a { text-underline-offset: 3px; }
.toast { position: fixed; right: 24px; bottom: 24px; z-index: 30; padding: 12px 16px; color: white; background: var(--primary); border-radius: 6px; box-shadow: 0 12px 30px color-mix(in oklch, var(--primary) 25%, transparent); font-size: 12px; }

@media (max-width: 980px) {
  .calculator-grid { grid-template-columns: 1fr; }
  .input-panel { border-right: 0; border-bottom: 1px solid var(--border); }
  .workspace-heading { grid-template-columns: 1fr; gap: 12px; }
  .penalty-layout, .statement-layout { grid-template-columns: 1fr; }
  .primary-nav { display: none; }
  .independent-badge { margin-left: auto; }
}

@media (max-width: 680px) {
  .topbar { height: 62px; padding-inline: 16px; }
  .brand { min-width: 0; }
  .brand strong { font-size: 13px; }
  .independent-badge { display: none; }
  .menu-button { display: block; }
  .primary-nav { position: absolute; z-index: 20; left: 12px; right: 12px; top: 58px; height: auto; padding: 8px; display: none; flex-direction: column; background: var(--primary); border: 1px solid color-mix(in oklch, white 15%, transparent); box-shadow: 0 16px 30px color-mix(in oklch, var(--primary) 30%, transparent); }
  .primary-nav.is-open { display: flex; }
  .nav-link { min-height: 44px; text-align: left; }
  .nav-link.is-active::after { left: 0; right: auto; top: 9px; bottom: 9px; width: 2px; height: auto; }
  .section-tabs { padding-inline: 0; }
  .section-tab { min-height: 44px; padding-inline: 15px; }
  .workspace { padding: 24px 14px 26px; }
  .workspace-heading { margin-bottom: 18px; }
  .workspace-heading h1 { font-size: 29px; }
  .workspace-heading > p { font-size: 13px; }
  .calculator-grid { border-left: 0; border-right: 0; margin-inline: -14px; }
  .input-panel, .result-panel { padding: 22px 18px; }
  .field-grid { grid-template-columns: 1fr; }
  .field--wide { grid-column: auto; }
  .deadline-row { align-items: flex-start; }
  .deadline-row > div:first-child { grid-template-columns: 1fr; }
  .deadline-row small { grid-column: 1; }
  .agency { display: none; }
  .next-deadline { padding: 20px; }
  .deadline-ring { width: 60px; height: 60px; }
  .penalty-table { overflow-x: auto; }
  .penalty-table__row { min-width: 520px; }
  .plain-steps, .next-steps { padding-inline: 18px; }
  .trust-footer { padding: 16px 18px 28px; display: grid; }
  .trust-footer div { flex-wrap: wrap; }
  .toast { left: 16px; right: 16px; bottom: 16px; text-align: center; }
}

/* Direction C — Founder-Friendly Deadline Tool */
:root {
  --bg: oklch(98% 0.006 245);
  --surface: oklch(100% 0 0);
  --surface-2: oklch(95.5% 0.018 235);
  --fg: oklch(22% 0.04 245);
  --muted: oklch(50% 0.03 245);
  --border: oklch(89% 0.018 240);
  --primary: oklch(29% 0.08 246);
  --accent: oklch(76% 0.14 88);
  --success: oklch(50% 0.13 155);
  --warn: oklch(61% 0.15 76);
  --danger: oklch(54% 0.17 25);
  --font-display: "Söhne", "Avenir Next", sans-serif;
  --font-body: "Aptos", "Segoe UI", sans-serif;
}

.topbar { height: 76px; background: var(--primary); }
.brand-mark { width: 40px; height: 40px; color: var(--primary); background: var(--accent); border: 0; border-radius: 12px; font-size: 12px; }
.brand strong { font-size: 15px; }
.nav-link { font-size: 13px; }
.nav-link.is-active::after { height: 3px; border-radius: 999px 999px 0 0; background: var(--accent); }
.independent-badge { color: white; border-color: color-mix(in oklch, white 22%, transparent); border-radius: 999px; text-transform: none; letter-spacing: .02em; }
.section-tabs { min-height: 54px; gap: 3px; padding-inline: clamp(18px, 5vw, 76px); background: white; box-shadow: 0 4px 18px color-mix(in oklch, var(--primary) 5%, transparent); }
.section-tab, .section-tab:first-child { border: 0; }
.section-tab { position: relative; padding-inline: 20px; }
.section-tab.is-active { color: var(--primary); background: transparent; box-shadow: none; font-weight: 600; }
.section-tab.is-active::after { content: ""; position: absolute; left: 20px; right: 20px; bottom: 0; height: 3px; border-radius: 99px 99px 0 0; background: var(--accent); }
.workspace { max-width: 1320px; padding-top: 38px; }
.workspace-heading { grid-template-columns: minmax(0, 1.2fr) minmax(280px, .8fr); }
.workspace-heading h1 { max-width: 780px; font-size: clamp(38px, 4.3vw, 60px); line-height: .99; letter-spacing: -.03em; }
.eyebrow { color: var(--primary); }
.calculator-grid { grid-template-columns: minmax(0, 1.08fr) minmax(420px, .92fr); gap: 18px; background: transparent; border: 0; box-shadow: none; }
.input-panel, .result-panel { padding: clamp(24px, 3vw, 36px); background: var(--surface); border: 1px solid var(--border); border-radius: 22px; }
.input-panel { border-right: 1px solid var(--border); box-shadow: 0 16px 50px color-mix(in oklch, var(--primary) 7%, transparent); }
.result-panel { position: relative; overflow: hidden; background: color-mix(in oklch, var(--surface-2) 46%, white); }
.result-panel::before { content: ""; position: absolute; top: -70px; right: -70px; width: 170px; height: 170px; border: 28px solid color-mix(in oklch, var(--accent) 35%, transparent); border-radius: 50%; pointer-events: none; }
.panel-header { position: relative; z-index: 1; }
.panel-number { color: var(--primary); }
.field-grid { gap: 17px; }
.field input, .field select { min-height: 48px; border-radius: 12px; background: white; }
.choice-row { grid-template-columns: 1fr 1fr; }
.switch-field, .check-field { min-height: 76px; padding: 12px; align-items: flex-start; border: 1px solid var(--border); border-radius: 14px; background: color-mix(in oklch, var(--surface-2) 45%, white); }
.switch-field strong, .check-field strong { line-height: 1.3; }
.primary-button, .secondary-button { min-height: 50px; border-radius: 13px; }
.primary-button { border-color: var(--primary); background: var(--primary); box-shadow: 0 10px 24px color-mix(in oklch, var(--primary) 22%, transparent); }
.primary-button span { width: 24px; height: 24px; display: grid; place-items: center; color: var(--primary); background: var(--accent); border-radius: 50%; }
.next-deadline { min-height: 160px; color: var(--fg); background: color-mix(in oklch, var(--accent) 28%, white); border: 1px solid color-mix(in oklch, var(--accent) 50%, var(--border)); border-radius: 18px; }
.next-deadline p, .next-deadline > div > span { color: color-mix(in oklch, var(--fg) 68%, transparent); }
.next-deadline::after { background: color-mix(in oklch, var(--primary) 10%, transparent); }
.next-deadline::before { background: var(--primary); }
.deadline-ring { width: 76px; height: 76px; color: var(--primary); border-color: color-mix(in oklch, var(--primary) 10%, transparent); border-top-color: var(--primary); }
.deadline-list { margin-top: 10px; border-top: 0; }
.deadline-row { min-height: 78px; padding-inline: 4px; }
.agency { color: var(--primary); background: color-mix(in oklch, var(--primary) 8%, white); border-radius: 999px; }
.risk-box { background: white; border-radius: 14px; }
.secondary-button { color: var(--primary); border-color: color-mix(in oklch, var(--primary) 22%, var(--border)); }
.info-heading h2 { max-width: 780px; font-size: clamp(36px, 4.5vw, 56px); letter-spacing: -.03em; }
.penalty-layout, .statement-layout { grid-template-columns: minmax(320px, .9fr) minmax(420px, 1.1fr); }
.estimator-card, .penalty-table, .date-callout, .plain-steps, .next-steps, .faq-list { border-radius: 20px; overflow: hidden; }
.estimator-card { background: var(--primary); color: white; border-color: var(--primary); }
.estimator-card .field > span, .estimator-card .estimate-total span, .estimator-card .estimate-total p { color: color-mix(in oklch, white 72%, transparent); }
.estimator-card .field select { color: var(--fg); }
.estimator-card .estimate-total { border-top-color: color-mix(in oklch, white 14%, transparent); }
.date-callout { background: color-mix(in oklch, var(--accent) 24%, white); border-color: color-mix(in oklch, var(--accent) 50%, var(--border)); }
.plain-steps li > span { width: 30px; height: 30px; display: grid; place-items: center; color: var(--primary); background: color-mix(in oklch, var(--accent) 32%, white); border-radius: 50%; }
.next-step__mark { width: 16px; height: 16px; }
.faq-list { max-width: 980px; }
.faq-item button { min-height: 72px; font-size: 16px; }
.trust-footer { width: 100%; max-width: none; padding: 24px clamp(18px, 5vw, 76px); color: color-mix(in oklch, white 64%, transparent); background: var(--primary); }
.trust-footer a { color: white; }
.toast { color: var(--primary); background: var(--accent); border-radius: 12px; font-weight: 600; }

@media (max-width: 1040px) {
  .calculator-grid { grid-template-columns: 1fr; }
  .workspace-heading { grid-template-columns: 1fr; }
}

@media (max-width: 680px) {
  .topbar { height: 64px; }
  .brand-mark { width: 36px; height: 36px; }
  .section-tabs { padding-inline: 0; }
  .section-tab { padding-inline: 15px; }
  .section-tab.is-active::after { left: 15px; right: 15px; }
  .workspace { padding-top: 28px; }
  .workspace-heading h1 { font-size: 38px; }
  .calculator-grid { margin-inline: 0; }
  .input-panel, .result-panel { padding: 22px 17px; border-radius: 18px; }
  .choice-row { grid-template-columns: 1fr; }
  .switch-field, .check-field { min-height: 66px; }
  .deadline-row > div:first-child { grid-template-columns: auto 1fr; }
  .agency { display: block; }
  .deadline-row small { grid-column: 2; }
}