@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/ibm-plex-mono-cyrillic-ext-400-normal.xuaO2J-f.woff2)format("woff2"),url(/_astro/ibm-plex-mono-cyrillic-ext-400-normal.DMdlQ8Kv.woff)format("woff");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/ibm-plex-mono-cyrillic-400-normal.BSMlKf0J.woff2)format("woff2"),url(/_astro/ibm-plex-mono-cyrillic-400-normal.CEL4l2ZJ.woff)format("woff");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/ibm-plex-mono-vietnamese-400-normal.BulugwFq.woff2)format("woff2"),url(/_astro/ibm-plex-mono-vietnamese-400-normal.DDuiU_S-.woff)format("woff");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/ibm-plex-mono-latin-ext-400-normal.BmRBH3aV.woff2)format("woff2"),url(/_astro/ibm-plex-mono-latin-ext-400-normal.D3D2R8hC.woff)format("woff");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/ibm-plex-mono-latin-400-normal.DMJ8VG8y.woff2)format("woff2"),url(/_astro/ibm-plex-mono-latin-400-normal.CvHOgSBP.woff)format("woff");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:500;src:url(/_astro/ibm-plex-mono-cyrillic-ext-500-normal.BqneJy0T.woff2)format("woff2"),url(/_astro/ibm-plex-mono-cyrillic-ext-500-normal.BIfNGwUT.woff)format("woff");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:500;src:url(/_astro/ibm-plex-mono-cyrillic-500-normal.Bq9vWWag.woff2)format("woff2"),url(/_astro/ibm-plex-mono-cyrillic-500-normal.Ael50iVv.woff)format("woff");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:500;src:url(/_astro/ibm-plex-mono-vietnamese-500-normal.DZ4AoWbu.woff2)format("woff2"),url(/_astro/ibm-plex-mono-vietnamese-500-normal.C8zxqsMH.woff)format("woff");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:500;src:url(/_astro/ibm-plex-mono-latin-ext-500-normal.CAhNIIs5.woff2)format("woff2"),url(/_astro/ibm-plex-mono-latin-ext-500-normal.CZ70TYgx.woff)format("woff");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:IBM Plex Mono;font-style:normal;font-display:swap;font-weight:500;src:url(/_astro/ibm-plex-mono-latin-500-normal.DSY6xOcd.woff2)format("woff2"),url(/_astro/ibm-plex-mono-latin-500-normal.CB9ihrfo.woff)format("woff");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}:root{--paper:#f5f8f8;--surface:#fff;--surface-soft:#e9f2f1;--ink:#163047;--ink-muted:#586a77;--rule:#ccd9dd;--accent:#08756d;--accent-strong:#075d57;--danger:#a23b3b;--warning:#8a5b08;--font-body:Pretendard, -apple-system, BlinkMacSystemFont, "Apple SD Gothic Neo", "Malgun Gothic", system-ui, sans-serif;--font-number:"IBM Plex Mono", ui-monospace, monospace;--step--1:.9375rem;--step-0:1.125rem;--step-1:1.375rem;--step-2:1.875rem;--step-3:2.5rem;--space-1:.25rem;--space-2:.5rem;--space-3:1rem;--space-4:1.5rem;--space-5:2.5rem;--measure:42rem}*,:before,:after{box-sizing:border-box}html{color-scheme:light;scroll-behavior:smooth;min-width:320px}body{background:var(--paper);min-width:320px;color:var(--ink);font-family:var(--font-body);font-size:var(--step-0);margin:0;line-height:1.65}button,input,select,summary{min-height:48px;font:inherit}button,input,select{border:1px solid var(--ink-muted);background:var(--surface);color:var(--ink);border-radius:8px}input[type=checkbox],input[type=radio]{width:48px;min-width:48px;accent-color:var(--accent);margin:0}button,select,summary,input[type=checkbox],input[type=radio]{cursor:pointer}button:disabled,input:disabled,select:disabled{cursor:not-allowed;opacity:1;color:var(--ink-muted);background:var(--surface-soft);border-color:var(--ink-muted)}:focus-visible{outline:3px solid var(--accent);outline-offset:3px}[hidden]{display:none!important}a{color:var(--accent-strong);text-underline-offset:.18em}.sr-only{clip:rect(0 0 0 0);clip-path:inset(50%);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.wrap{width:min(100% - 2rem,72rem);margin-inline:auto}.hero{max-width:52rem;padding-block:4rem 2rem}.hero__year,.result__eyebrow{margin:0 0 var(--space-2);color:var(--accent-strong);font-size:var(--step--1);letter-spacing:.06em;font-weight:700}h1,h2,h3{letter-spacing:-.025em;line-height:1.2}h1{margin:0;font-size:clamp(2.25rem,7vw,4.5rem)}.hero p:last-child{max-width:var(--measure);color:var(--ink-muted)}.calculator{gap:var(--space-4);max-width:58rem;margin-bottom:var(--space-5);display:grid}.panel{padding:var(--space-4);border:1px solid var(--rule);background:var(--surface);border-radius:8px;margin:0}fieldset.panel{min-width:0}legend{padding-inline:var(--space-2);font-size:var(--step-1);font-weight:800}.field-grid,.choice-grid{gap:var(--space-4);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.field,.check-row{min-width:0;margin-block:var(--space-3)}.field>label,.field__label{margin-bottom:var(--space-2);font-weight:750;display:block}.field input[type=text],.field select{width:100%;padding:.65rem .8rem}.field__hint{margin:var(--space-1) 0 0;color:var(--ink-muted);font-size:var(--step--1)}.money-control{align-items:center;gap:var(--space-2);grid-template-columns:minmax(0,1fr) auto;display:grid}.money-control input{font-family:var(--font-number);font-variant-numeric:tabular-nums;text-align:right}.choice-row,.check-row{align-items:center;gap:var(--space-2);min-height:48px;display:flex}.choice-row label,.check-row label{align-items:center;min-height:48px;display:inline-flex}.advanced summary{align-items:center;font-weight:800;display:flex}.advanced[open] summary{margin-bottom:var(--space-3)}.errors{padding:var(--space-3);border-left:4px solid var(--danger);color:var(--danger);background:#fff0f0}.errors p{margin:0}.errors p+p{margin-top:var(--space-2)}.calculate-button{border-color:var(--accent);background:var(--accent);color:#fff;width:100%;padding:.8rem 1rem;font-weight:800}.calculate-button:hover{background:var(--accent-strong)}.result{border:2px solid var(--rule);background:var(--surface);min-height:28rem;scroll-margin-top:var(--space-4);border-radius:8px;padding:clamp(1.25rem,4vw,2.5rem)}.result--likely-eligible{border-color:var(--accent)}.result--needs-detail{border-color:var(--warning)}.result--likely-ineligible{border-color:var(--danger)}.result h2{font-size:var(--step-2);margin-top:0}.result__numbers{gap:var(--space-3);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.result__numbers div{padding-top:var(--space-3);border-top:1px solid var(--rule)}.result__numbers dt{color:var(--ink-muted);font-size:var(--step--1)}.result__numbers dd{margin:var(--space-1) 0 0;font-family:var(--font-number);font-size:var(--step-1);font-variant-numeric:tabular-nums;font-weight:700}.result__notice{color:var(--ink-muted);font-size:var(--step--1)}.result__actions{gap:var(--space-2) var(--space-3);margin-block:var(--space-4);flex-wrap:wrap;display:flex}.result__actions a{min-height:48px;padding:var(--space-2) var(--space-3);align-items:center;display:inline-flex}.gauge{margin-block:var(--space-4)}.gauge__labels,.gauge__values{justify-content:space-between;gap:var(--space-3);font-size:var(--step--1);display:flex}.gauge__values{font-family:var(--font-number);font-variant-numeric:tabular-nums}.gauge__track{height:16px;margin-block:var(--space-2);border:1px solid var(--ink-muted);background:var(--surface-soft);overflow:hidden}.gauge__fill{width:var(--gauge);background:var(--accent);max-width:100%;height:100%;transition:width .18s;display:block}.content{max-width:var(--measure);margin-block:5rem}.content section{padding-block:var(--space-4);border-top:1px solid var(--rule)}.ad-slot{margin-block:0}.ad-slot__space{overflow:hidden}.ad-slot:has(.adsbygoogle[data-ad-status=filled]),.ad-slot:has(.adsbygoogle[data-ad-status=unfill-optimized]){margin-block:var(--space-5)}ins.adsbygoogle[data-ad-status=unfilled]{display:none!important}.site-footer{padding-block:var(--space-5);border-top:1px solid var(--rule);color:var(--ink-muted);font-size:var(--step--1);margin-top:5rem}@media (width<=36rem){.wrap{width:min(100% - 1.25rem,72rem)}.hero{padding-top:2.5rem}.panel{padding:var(--space-3)}.field-grid,.choice-grid,.result__numbers{grid-template-columns:1fr}.gauge__labels,.gauge__values{flex-direction:column;align-items:flex-start;gap:0}.gauge__values span,.result__numbers dd{overflow-wrap:anywhere;min-width:0;font-size:clamp(1rem, 4vw, var(--step-1))}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,:before,:after{scroll-behavior:auto!important;transition-duration:.01ms!important;animation-duration:.01ms!important;animation-iteration-count:1!important}}
