.cgt-page{color:#203047}.cgt-heading{display:grid;grid-template-columns:minmax(0,1fr) 132px;gap:24px;align-items:center;margin-bottom:24px}.cgt-heading h1{margin:5px 0 12px;color:#111827;font-size:2.15rem;line-height:1.25;letter-spacing:0}.cgt-heading>div>p:not(.cgt-eyebrow){max-width:820px;margin:0;color:#5d6d82;font-size:.96rem;line-height:1.75}.cgt-heading img{display:block;width:132px;height:132px;border-radius:8px;object-fit:cover}.cgt-eyebrow{margin:0;color:#087f6d;font-size:.78rem;font-weight:800}.cgt-jump{display:flex;flex-wrap:wrap;gap:7px;margin-top:17px}.cgt-jump a{padding:7px 10px;border:1px solid #d5dfe9;border-radius:6px;color:#40536b;font-size:.74rem;font-weight:750}.cgt-reference{margin-bottom:24px;padding:18px;border:1px solid #cddfdb;border-radius:8px;background:#f2f8f6}.cgt-reference h2{margin:4px 0 10px;color:#183b35;font-size:1.2rem;letter-spacing:0}.cgt-reference>p:last-child{margin:10px 0 0;color:#5d706d;font-size:.79rem;line-height:1.65}.cgt-tags{display:flex;flex-wrap:wrap;gap:7px}.cgt-tags span{padding:5px 8px;border-radius:5px;background:#dfeeea;color:#1f6559;font-size:.68rem;font-weight:800}.cgt-mode{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:5px;width:min(100%,520px);margin-bottom:12px;padding:5px;border:1px solid #d4dfe8;border-radius:8px;background:#eef3f6}.cgt-mode button{min-height:46px;margin:0;padding:8px 12px;border:0;border-radius:6px;background:transparent;color:#5d6d82;box-shadow:none;font-size:.82rem;font-weight:800}.cgt-mode button.is-active{background:#fff;color:#087f6d;box-shadow:0 1px 5px rgba(24,42,62,.1)}.cgt-mode button:focus-visible{outline:3px solid rgba(8,127,109,.22)}.cgt-workspace{display:grid;grid-template-columns:minmax(0,1.08fr) minmax(290px,.92fr);gap:16px;align-items:start}.cgt-form,.cgt-result{min-width:0;padding:23px;border:1px solid #d6e0e9;border-radius:8px}.cgt-form{background:#f8fafc}.cgt-form header{margin-bottom:19px}.cgt-form h2,.cgt-content h2,.cgt-table-section h2,.cgt-faq h2,.cgt-sources h2{margin:4px 0 8px;color:#172033;font-size:1.36rem;line-height:1.35;letter-spacing:0}.cgt-form header>p:last-child,.cgt-content header>p:last-child,.cgt-table-section>p,.cgt-sources>p{margin:0;color:#66768a;font-size:.84rem;line-height:1.7}.cgt-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}.cgt-field{display:block;margin:0;color:#2d3e54;font-size:.8rem;font-weight:800}.cgt-field>span{display:block;margin-bottom:7px}.cgt-field small,.cgt-check small{display:block;margin-top:6px;color:#76869a;font-size:.69rem;line-height:1.5}.cgt-wide{grid-column:1/-1}.cgt-field input,.cgt-field select{width:100%;height:49px;margin:0;border:1px solid #cad6e2;border-radius:7px;background:#fff;color:#18263a;box-shadow:none}.cgt-field input:focus,.cgt-field select:focus{border-color:#087f6d;box-shadow:0 0 0 3px rgba(8,127,109,.11)}.cgt-unit{display:flex;align-items:center;overflow:hidden;border:1px solid #cad6e2;border-radius:7px;background:#fff}.cgt-unit:focus-within{border-color:#087f6d;box-shadow:0 0 0 3px rgba(8,127,109,.11)}.cgt-unit input{border:0!important;background:transparent;box-shadow:none!important}.cgt-unit input:disabled{color:#8997a8}.cgt-unit b{padding:0 13px;color:#65768c;white-space:nowrap}.cgt-quick{display:flex;flex-wrap:wrap;gap:6px;margin-top:8px}.cgt-quick button{min-height:32px;margin:0;padding:5px 9px;border:1px solid #d4dee7;border-radius:6px;background:#fff;color:#4d6077;box-shadow:none;font-size:.68rem;font-weight:750}.cgt-quick button:hover,.cgt-quick button:focus{border-color:#78b6aa;background:#edf7f4;color:#08705f}.cgt-detail{margin-top:22px;padding-top:20px;border-top:1px solid #dbe4ec}.cgt-detail[hidden],.cgt-detail [hidden]{display:none!important}.cgt-detail h3{margin:0 0 6px;color:#1c2c41;font-size:1rem;letter-spacing:0}.cgt-detail>p{margin:0 0 15px;color:#708095;font-size:.74rem;line-height:1.55}.cgt-subgroup{margin-top:17px;padding-top:17px;border-top:1px dashed #d8e1e9}.cgt-check{display:flex;gap:10px;align-items:flex-start;margin:12px 0 0;padding:12px 0;border-top:1px solid #dbe4ec;cursor:pointer}.cgt-check input{width:20px;height:20px;margin:2px 0 0;flex:0 0 auto}.cgt-check strong,.cgt-check small{display:block}.cgt-check small{margin-top:3px}.cgt-inline-note{margin:12px 0 0;padding:11px 13px;border-left:4px solid #d49d3f;background:#fff8e8;color:#675a3c;font-size:.72rem;line-height:1.6}.cgt-actions{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(100px,.5fr);gap:8px;margin-top:21px}.cgt-actions button{min-height:48px;margin:0;border-radius:7px;background:#087f6d;color:#fff;font-weight:850}.cgt-actions .secondary{border:1px solid #cad6e2;background:#fff;color:#334155}.cgt-status{min-height:20px;margin:10px 0 0;color:#62738a;font-size:.76rem}.cgt-status[data-error=true]{color:#ad343b;font-weight:750}.cgt-result{background:#10233d;color:#fff}.cgt-result[data-exempt=true]{background:#15372f}.cgt-result-label{margin:0;color:#77d5c2;font-size:.72rem;font-weight:800}.cgt-result h2{margin:4px 0 0;color:#dce8f3;font-size:1rem;letter-spacing:0}.cgt-total{display:block;margin:13px 0 4px;color:#fff;font-size:2rem;line-height:1.18;overflow-wrap:anywhere}.cgt-compact{display:block;color:#9ed9cb;font-size:.8rem}.cgt-result>span{color:#9eb0c4;font-size:.75rem}.cgt-summary{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));margin-top:18px;border-top:1px solid #344962;border-bottom:1px solid #344962}.cgt-summary div{min-width:0;padding:12px 9px}.cgt-summary div+div{border-left:1px solid #344962}.cgt-summary span,.cgt-breakdown dt{display:block;color:#93a7bc;font-size:.65rem}.cgt-summary strong{display:block;margin-top:5px;color:#fff;font-size:.8rem;overflow-wrap:anywhere}.cgt-breakdown{margin:13px 0 0}.cgt-breakdown div{display:flex;justify-content:space-between;gap:14px;padding:8px 0;border-bottom:1px solid #2d435c}.cgt-breakdown dt,.cgt-breakdown dd{margin:0}.cgt-breakdown dd{color:#fff;font-size:.74rem;font-weight:750;text-align:right;overflow-wrap:anywhere}.cgt-breakdown .cgt-minus dd{color:#9ce0cf}.cgt-warnings{margin:14px 0 0;padding:12px 12px 12px 30px;border-left:4px solid #d7a94c;background:#1b314d;color:#d5dfeb;font-size:.69rem;line-height:1.55}.cgt-warnings li+li{margin-top:5px}.cgt-result-actions{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:7px;margin-top:14px}.cgt-result-actions button{min-height:40px;margin:0;padding:7px;border:1px solid #4e647c;border-radius:6px;background:#172d49;color:#fff;box-shadow:none;font-size:.68rem;font-weight:800}.cgt-legal-note{margin:20px 0 0;padding:14px 16px;border:1px solid #ead9ae;border-radius:7px;background:#fff9eb;color:#665b40;font-size:.76rem;line-height:1.7}.cgt-legal-note strong{display:block;color:#5a4925}.cgt-content,.cgt-table-section,.cgt-faq,.cgt-sources{margin-top:32px;padding-top:27px;border-top:1px solid #dbe3eb}.cgt-flow{display:flex;align-items:center;flex-wrap:wrap;gap:7px;margin-top:18px;padding:15px;border-radius:7px;background:#f3f7f8}.cgt-flow span{padding:6px 8px;border:1px solid #d6e2e4;border-radius:5px;background:#fff;color:#345166;font-size:.7rem;font-weight:800}.cgt-flow b{color:#087f6d}.cgt-content-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin-top:22px}.cgt-content-grid section{padding-top:16px;border-top:2px solid #cce3dd}.cgt-content-grid h3{margin:0 0 7px;color:#1d2d42;font-size:1rem;letter-spacing:0}.cgt-content-grid p{margin:0;color:#5f7085;font-size:.84rem;line-height:1.78}.cgt-table-section>p{margin-bottom:16px}.cgt-table-wrap{overflow-x:auto;border:1px solid #d8e2ea;border-radius:7px}.cgt-table-wrap table{width:100%;min-width:580px;margin:0;border-collapse:collapse}.cgt-table-wrap th,.cgt-table-wrap td{padding:11px 12px;border-bottom:1px solid #e0e7ed;text-align:left;font-size:.75rem}.cgt-table-wrap thead th{background:#eef6f4;color:#2a5f56;font-weight:850}.cgt-table-wrap tbody th{color:#2c3d52}.cgt-table-wrap tbody td{color:#5d6d82}.cgt-table-wrap tbody tr:last-child th,.cgt-table-wrap tbody tr:last-child td{border-bottom:0}.cgt-formula{margin:12px 0 0!important;padding:13px 15px;border-left:4px solid #087f6d;background:#f1f8f6;color:#4b615c!important}.cgt-formula strong{display:block;color:#234d45}.cgt-faq details{border-top:1px solid #d8e2ea}.cgt-faq details:last-child{border-bottom:1px solid #d8e2ea}.cgt-faq summary{padding:15px 4px;color:#26394f;font-weight:800;cursor:pointer}.cgt-faq details p{margin:0;padding:0 4px 16px;color:#5d6d82;font-size:.84rem;line-height:1.75}.cgt-sources>div{display:flex;flex-wrap:wrap;gap:7px;margin-top:15px}.cgt-sources a{padding:8px 10px;border:1px solid #d4e0dc;border-radius:6px;background:#f4f8f6;color:#186c5e;font-size:.71rem;font-weight:750}.cgt-sources a:hover,.cgt-sources a:focus{border-color:#72b5a8;background:#edf7f4}.cgt-unavailable{margin-top:20px;padding:16px;border-left:4px solid #8d9aac;background:#f5f7f9;color:#536276;font-size:.78rem;line-height:1.7}.cgt-unavailable strong{display:block;color:#25364b}@media(max-width:980px){.cgt-workspace{grid-template-columns:1fr}}@media(max-width:736px){.cgt-heading{grid-template-columns:minmax(0,1fr) 88px;gap:14px}.cgt-heading h1{font-size:1.7rem}.cgt-heading>div>p:not(.cgt-eyebrow){font-size:.88rem}.cgt-heading img{width:88px;height:88px}.cgt-form,.cgt-result{padding:18px}.cgt-fields,.cgt-content-grid{grid-template-columns:1fr}.cgt-wide{grid-column:auto}.cgt-total{font-size:1.65rem}.cgt-result-actions{grid-template-columns:1fr}.cgt-flow{align-items:stretch}.cgt-flow span{flex:1 1 calc(50% - 18px);text-align:center}}@media(max-width:390px){.cgt-heading{grid-template-columns:1fr}.cgt-heading img{display:none}.cgt-form,.cgt-result{padding:15px}.cgt-actions{grid-template-columns:1fr}.cgt-quick{display:grid;grid-template-columns:repeat(2,minmax(0,1fr))}.cgt-quick button{width:100%;min-height:38px}.cgt-mode button{font-size:.76rem}.cgt-heading h1{font-size:1.5rem}.cgt-summary{grid-template-columns:1fr}.cgt-summary div+div{border-left:0;border-top:1px solid #344962}.cgt-flow{display:grid;grid-template-columns:1fr}.cgt-flow b{transform:rotate(90deg);justify-self:center}.cgt-breakdown div{align-items:flex-start}.cgt-breakdown dt{max-width:47%}}