/*! tailwindcss v4.2.2 | MIT License | https://tailwindcss.com */@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-rotate-x:initial;--tw-rotate-y:initial;--tw-rotate-z:initial;--tw-skew-x:initial;--tw-skew-y:initial}}}@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono);--color-navy:#1a1f36;--color-gold:#f5a623;--color-paper:#f8f7f4;--color-border:#e5e3de;--font-display:"Playfair Display", Georgia, serif;--font-body:"Be Vietnam Pro", system-ui, sans-serif;--shadow-card:0 2px 12px 0 #1a1f3614}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;-moz-tab-size:4;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab,red,red)){::placeholder{color:color-mix(in oklab,currentcolor 50%,transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){-webkit-appearance:button;-moz-appearance:button;appearance:button}::file-selector-button{-webkit-appearance:button;-moz-appearance:button;appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.collapse{visibility:collapse}.sticky{position:sticky}.start{inset-inline-start:var(--spacing)}.flex{display:flex}.flex-shrink{flex-shrink:1}.transform{transform:var(--tw-rotate-x,) var(--tw-rotate-y,) var(--tw-rotate-z,) var(--tw-skew-x,) var(--tw-skew-y,)}.flex-wrap{flex-wrap:wrap}.font-display{font-family:var(--font-display)}}html{scroll-behavior:smooth}body{font-family:var(--font-body);background-color:var(--color-paper);color:var(--color-navy);background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='300' height='300'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.75' numOctaves='4' stitchTiles='stitch'/%3E%3CfeColorMatrix type='saturate' values='0'/%3E%3C/filter%3E%3Crect width='300' height='300' filter='url(%23n)' opacity='0.03'/%3E%3C/svg%3E")}.font-display{font-family:var(--font-display)}#compact-bar{border:1.5px solid var(--color-border);cursor:pointer;background:#fff;border-radius:.875rem;justify-content:space-between;align-items:center;gap:.75rem;min-height:44px;margin-bottom:-.25rem;padding:.5rem .75rem;transition:border-color .15s;display:flex}#compact-bar:hover,#compact-bar:focus-visible{border-color:var(--color-gold);outline:none}.compact-value{color:var(--color-navy);font-variant-numeric:tabular-nums;white-space:nowrap;text-overflow:ellipsis;flex:1;min-width:0;font-size:1.0625rem;font-weight:700;overflow:hidden}.compact-meta{color:#1a1f3680;white-space:nowrap;flex-shrink:0;font-size:.75rem}.compact-edit{color:var(--color-gold);flex-shrink:0;font-size:.75rem;font-weight:600}#input-section.collapsed #compact-bar{display:flex!important}#input-section.collapsed .mode-toggle,#input-section.collapsed #mode1-inputs,#input-section.collapsed #mode2-inputs,#input-section.collapsed #dep-row{display:none!important}.compact-chip{white-space:nowrap;color:var(--color-navy);background:var(--color-paper);border:1px solid var(--color-border);border-radius:.5rem;align-items:center;gap:.2em;padding:.2rem .5rem;font-size:.8125rem;font-weight:500;display:inline-flex}.compact-chip strong{font-variant-numeric:tabular-nums;font-weight:700}.compact-chip--dim{opacity:.5}#compact-bar .compact-value{font-size:inherit;font-weight:inherit;flex-wrap:wrap;align-items:center;gap:.375rem;display:flex}.mode-toggle{border:1.5px solid var(--color-border);background:#fff;border-radius:.75rem;gap:0;padding:.25rem;display:flex}.mode-btn{text-align:center;cursor:pointer;color:#1a1f3680;min-height:44px;font-size:.8125rem;font-weight:600;line-height:1.3;font-family:var(--font-body);background:0 0;border:none;border-radius:.5rem;flex:1;padding:.5rem .75rem;transition:background .2s,color .2s,box-shadow .2s}.mode-btn.active{background:var(--color-navy);color:#fff;box-shadow:0 1px 4px #1a1f3633}.mode-btn:not(.active):hover{background:var(--color-paper);color:var(--color-navy)}#input-section{background-color:var(--color-paper);border-bottom:1px solid var(--color-border);box-shadow:0 2px 8px #1a1f360f}.revenue-input{border:2px solid var(--color-border);font-variant-numeric:tabular-nums;background:#fff;border-radius:.75rem;transition:border-color .2s}.revenue-input:focus{border-color:var(--color-gold);outline:none;box-shadow:0 0 0 3px #f5a62326}.quick-pick{border:1.5px solid var(--color-border);color:var(--color-navy);cursor:pointer;background:#fff;border-radius:.5rem;min-height:44px;padding:.375rem .75rem;font-size:.8125rem;font-weight:600;transition:border-color .15s,color .15s,background .15s}.quick-pick:hover,.quick-pick.active{border-color:var(--color-gold);color:var(--color-gold);background:#f5a6230f}.stepper{border:2px solid var(--color-border);background:#fff;border-radius:.75rem;align-items:center;transition:border-color .2s;display:flex;overflow:hidden}.stepper:focus-within{border-color:var(--color-gold)}.stepper-btn{cursor:pointer;color:var(--color-navy);background:0 0;border:none;min-width:44px;min-height:44px;padding:.75rem 1.25rem;font-size:1.25rem;font-weight:700;line-height:1;transition:background .15s}.stepper-btn:hover{background:var(--color-paper)}.stepper-btn:disabled{opacity:.3;cursor:not-allowed}.stepper-value{text-align:center;min-width:3.5rem;color:var(--color-navy);padding:.75rem 1.25rem;font-size:1.125rem;font-weight:700}.result-card{border:2px solid var(--color-border);box-shadow:var(--shadow-card);background:#fff;border-radius:1.25rem;padding:1.5rem;transition:border-color .3s,box-shadow .3s,transform .3s}.result-card.winner{border-color:var(--color-gold);box-shadow:0 4px 24px #f5a62333}@keyframes slideUp{0%{opacity:0;transform:translateY(16px)}to{opacity:1;transform:translateY(0)}}.result-card{animation:.35s forwards slideUp}#card-hkd{opacity:0;animation-delay:70ms}#card-pit{opacity:0;animation-delay:0s}.detail-row{justify-content:space-between;align-items:baseline;gap:.5rem;padding:.25rem 0;font-size:.8125rem;display:flex}.detail-row .label{color:#1a1f3699;flex-shrink:0}.detail-row .value{font-variant-numeric:tabular-nums;text-align:right;font-weight:600}.detail-row.deduction .value{color:#d97706}.detail-row.subtotal{border-top:1px dashed var(--color-border);margin-top:.25rem;padding-top:.5rem}.detail-row.subtotal .label,.detail-row.subtotal .value{color:var(--color-navy);font-weight:700}.card-total{border-top:2px solid #1a1f361f;margin-top:1rem;padding-top:1rem}.total-row{justify-content:space-between;align-items:center;margin-bottom:.375rem;display:flex}.total-row .total-label{letter-spacing:.03em;text-transform:uppercase;color:var(--color-navy);font-size:.8125rem;font-weight:700}.total-row .total-value{color:var(--color-navy);font-variant-numeric:tabular-nums;font-size:1.125rem;font-weight:800}.total-row.winner-row .total-value{color:var(--color-gold)}.meta-row{justify-content:space-between;align-items:center;margin-bottom:.25rem;display:flex}.meta-row .meta-label{color:#1a1f3699;font-size:.8125rem}.meta-row .meta-value{color:var(--color-navy);font-variant-numeric:tabular-nums;font-size:.8125rem;font-weight:600}.winner-badge{letter-spacing:.05em;text-transform:uppercase;color:var(--color-gold);background:#f5a6231a;border:1px solid #f5a6234d;border-radius:9999px;align-items:center;gap:.25rem;padding:.125rem .5rem;font-size:.6875rem;font-weight:700;display:inline-flex}.exempt-badge{color:#059669;background:#d1fae5;border:1px solid #6ee7b7;border-radius:9999px;margin-top:.5rem;padding:.125rem .625rem;font-size:.75rem;font-weight:700;display:inline-block}@keyframes fadeIn{0%{opacity:0;transform:scale(.98)}to{opacity:1;transform:scale(1)}}#verdict-banner{text-align:center;opacity:0;border-radius:1.25rem;padding:1.5rem;animation:.4s .2s forwards fadeIn}#verdict-banner.verdict-hkd{background:linear-gradient(135deg,#f5a6231f,#f5a6230f);border:2px solid #f5a62366}#verdict-banner.verdict-pit{background:linear-gradient(135deg,#1a1f360f,#1a1f3608);border:2px solid #1a1f3633}#verdict-banner.verdict-tie{background:linear-gradient(135deg,#10b98114,#10b9810a);border:2px solid #10b9814d}.card-section-header{letter-spacing:.07em;text-transform:uppercase;color:#1a1f3666;border-bottom:1px solid var(--color-border);margin:.25rem 0;padding:.625rem 0 .25rem;font-size:.6875rem;font-weight:700}.card-section-header:first-child{padding-top:0}.hkd-warning{color:#92400e;background:#fffbeb;border:1px solid #fcd34d;border-radius:.75rem;margin-top:.75rem;padding:.75rem 1rem;font-size:.75rem;line-height:1.5}.faq-item{border:1.5px solid var(--color-border);background:#fff;border-radius:.875rem;overflow:hidden}.faq-trigger{text-align:left;width:100%;color:var(--color-navy);cursor:pointer;background:0 0;border:none;justify-content:space-between;align-items:center;min-height:44px;padding:1rem 1.25rem;font-size:.9375rem;font-weight:600;transition:background .15s;display:flex}.faq-trigger:hover{background:var(--color-paper)}.faq-icon{color:var(--color-gold);flex-shrink:0;font-size:1.25rem;font-weight:700;line-height:1;transition:transform .25s}.faq-trigger[aria-expanded=true] .faq-icon{transform:rotate(45deg)}.faq-content{max-height:0;transition:max-height .35s,padding .2s;overflow:hidden}.faq-content.open{max-height:600px}.faq-body{color:#1a1f36b3;padding:0 1.25rem 1.25rem;font-size:.875rem;line-height:1.7}.faq-body table{border-collapse:collapse;width:100%;margin:.75rem 0;font-size:.8125rem}.faq-body th{background:var(--color-paper);border:1px solid var(--color-border);text-align:left;color:var(--color-navy);padding:.5rem .75rem;font-weight:700}.faq-body td{border:1px solid var(--color-border);color:#1a1f36bf;padding:.5rem .75rem}.faq-body td:last-child{color:var(--color-gold);font-weight:700}.visually-hidden{clip:rect(0,0,0,0);white-space:nowrap;border-width:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}@media(min-width:768px){#input-section{position:static}.cards-grid{grid-template-columns:1fr 1fr;gap:1rem;display:grid}}@media(min-width:1024px){.page-container{max-width:960px}}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}