:root{color-scheme:dark;--bg:#0a1628;--chrome:#0f172a;--surface:#11233d;--field:#0c1a2f;--border:#294567;--text:#e6f1ff;--muted:#a6bbd3;--accent:#60a5fa;--warning:#322b1d;--warning-text:#f6d99d;--error:#fca5a5}
:root[data-theme=light]{color-scheme:light;--bg:#f0f4f8;--chrome:#fff;--surface:#fff;--field:#f8fafc;--border:#cbd5e1;--text:#1e293b;--muted:#52647a;--accent:#2563eb;--warning:#fff8e8;--warning-text:#75521b;--error:#b91c1c}
*{box-sizing:border-box}body{margin:0;background:var(--bg);color:var(--text);font-family:system-ui,-apple-system,"Noto Sans TC",sans-serif;line-height:1.7}a{color:var(--accent);text-underline-offset:4px}button,input,select{font:inherit}button,summary,a,input,select{touch-action:manipulation}button,summary{cursor:pointer}button:focus-visible,a:focus-visible,summary:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid var(--accent);outline-offset:3px}.skip{position:fixed;left:16px;top:-100px;z-index:20;padding:8px 16px;background:var(--surface)}.skip:focus{top:12px}
.site-header{background:var(--chrome);border-bottom:1px solid var(--border);color:var(--text)}.header-inner{max-width:1200px;margin:auto;padding:18px 24px;display:flex;align-items:center;justify-content:space-between;gap:20px}.brand{display:flex;align-items:center;gap:10px;color:var(--text);font-size:22px;font-weight:750;text-decoration:none;line-height:1.25}.brand small{display:block;color:var(--muted);font-size:13px;font-weight:500;margin-top:3px}.header-actions{display:flex;align-items:center;gap:12px}.header-actions button,.business-link{background:var(--surface);color:var(--text);border:1px solid var(--border);border-radius:8px;min-height:44px;padding:8px 14px;font-size:14px;text-decoration:none}
main{max-width:1200px;margin:auto;padding:26px 24px 64px}.breadcrumb{display:flex;gap:10px;color:var(--muted);font-size:14px}.page-heading{max-width:780px;margin:28px auto 32px;text-align:center}.eyebrow{color:var(--accent);font-size:13px;letter-spacing:.08em;margin:0}.page-heading h1{font-size:clamp(28px,4vw,40px);line-height:1.3;margin:10px 0 14px;letter-spacing:-.03em}.page-heading p{color:var(--muted);margin:0}.badges{display:flex;flex-wrap:wrap;justify-content:center;gap:8px;margin-top:18px}.badge{border:1px solid var(--border);border-radius:30px;font-size:13px;padding:3px 12px;background:var(--surface);color:var(--muted)}.workspace{display:grid;grid-template-columns:1.15fr 1fr;align-items:start;gap:24px}.panel{background:var(--surface);border:1px solid var(--border);border-radius:14px;padding:26px;box-shadow:0 8px 24px #0001}.panel h2{font-size:22px;margin:0 0 12px;line-height:1.4}.panel>p{margin:0 0 20px;color:var(--muted);font-size:14px}.notice{background:var(--warning);color:var(--warning-text);border-radius:8px;padding:14px;font-size:14px;margin:0 0 22px}.field{display:block;margin:0 0 18px}.field-title{display:block;font-size:15px;font-weight:650;margin-bottom:7px}.help{display:block;font-size:14px;color:var(--muted);margin-top:6px}input,select{width:100%;min-height:46px;background:var(--field);color:var(--text);border:1px solid var(--border);border-radius:8px;padding:10px 12px}input[type=number]{appearance:textfield}.actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:24px}button{border:1px solid var(--border);border-radius:8px;background:var(--field);color:var(--text);min-height:46px;padding:10px 18px}button.primary{background:#2563eb;border-color:#2563eb;color:white;font-weight:650}button:hover{filter:brightness(1.12)}.result-panel{position:sticky;top:24px}.result-status{font-size:14px;color:var(--accent);margin-bottom:14px}.amount{font-size:clamp(30px,4vw,40px);font-weight:750;line-height:1.3;margin:14px 0 8px;letter-spacing:-.03em}.result-caption{color:var(--muted);font-size:14px;margin:0 0 18px}.metrics{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:20px 0}.metric{background:var(--field);border:1px solid var(--border);border-radius:10px;padding:12px}.metric span{display:block;color:var(--muted);font-size:14px}.metric strong{font-size:18px;line-height:1.5;display:block;margin-top:4px}.result-panel h3{font-size:16px;margin:24px 0 8px}.result-panel ul,.result-panel ol{padding-left:22px;margin:8px 0;font-size:14px}.result-panel li+li{margin-top:8px}.result-notes{border-top:1px solid var(--border);padding-top:12px;margin-top:24px}.result-notes li{color:var(--muted)}.error{color:var(--error)}.lower{margin-top:28px;display:grid;grid-template-columns:1fr 1fr;gap:24px}.lower details{border-bottom:1px solid var(--border);padding:14px 0}.lower details:last-child{border:0}.lower summary{font-weight:650;min-height:44px;padding:8px 0}.lower details p{font-size:14px;color:var(--muted);margin:8px 0}.source-list{list-style:none;padding:0;margin:0}.source-list li+li{margin-top:16px}.source-list a{display:inline-block;min-height:44px;font-size:15px}.source-list small{display:block;color:var(--muted);font-size:14px}.source-note{color:var(--muted);font-size:14px;margin-top:20px}
/* Full shared-tool footer layout, with this tool's existing theme colors. */
.ulf-footer{background:var(--chrome);color:var(--muted);margin-top:3rem;line-height:1.7;text-align:left;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif}
.ulf-inner{max-width:1200px;margin:0 auto;padding:3rem 2rem 2rem}.ulf-top{display:flex;justify-content:center;gap:4rem;flex-wrap:wrap;padding-bottom:2rem;border-bottom:1px solid var(--border)}.ulf-brand{max-width:260px}.ulf-logo{display:inline-flex;align-items:center;gap:.5rem;font-size:1.1rem;margin-bottom:.75rem}.ulf-logo img{width:24px;height:24px;object-fit:contain}.ulf-brand p{margin:0;color:var(--muted);font-size:.85rem}.ulf-nav{display:flex;gap:3rem;flex-wrap:wrap;max-width:100%;min-width:0}.ulf-col{display:flex;flex-direction:column;gap:.55rem;min-width:96px;align-items:flex-start;max-width:100%}.ulf-label{color:var(--muted);font-size:.75rem;letter-spacing:.05em;margin-bottom:.2rem}.ulf-footer a{color:var(--text);font-size:.85rem;text-decoration:none;overflow-wrap:anywhere}.ulf-footer a:hover{color:var(--accent);text-decoration:underline}.ulf-footer .ulf-logo{color:var(--text);font-size:1.1rem}.ulf-tool-col{width:100%;min-width:0}.ulf-tools{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:.55rem 2rem;width:100%}.ulf-related{margin-top:1.25rem;text-align:center;color:var(--muted);font-size:.8rem}.ulf-bottom{margin-top:1.5rem;text-align:center;color:var(--muted);font-size:.8rem}
@media(max-width:768px){.ulf-top{flex-direction:column;gap:2rem}.ulf-nav{gap:2rem}.ulf-tools{grid-template-columns:repeat(2,minmax(0,1fr));gap:.55rem 1rem}.ulf-inner{padding:2rem 1rem}}
/* Keep padding outside native date controls: WebKit bug 301648 affects iOS percentage widths. */
.date-control{display:block;box-sizing:border-box;width:100%;max-width:100%;min-width:0;background:var(--field);border:1px solid var(--border);border-radius:8px;padding:10px 12px}
.date-control input{display:block;box-sizing:border-box;width:100%;max-width:100%;min-width:0;min-height:26px;margin:0;padding:0;border:0;background:transparent;-webkit-appearance:none;appearance:none}
.date-control:focus-within{outline:3px solid var(--accent);outline-offset:3px}.date-control input:focus-visible{outline:none}
[hidden]{display:none!important}
@media(max-width:900px){.workspace,.lower{grid-template-columns:1fr}.result-panel{position:static}}
@media(max-width:540px){.header-inner{padding:12px;align-items:center;flex-wrap:nowrap;gap:8px}.site-header .brand{font-size:16px;gap:8px;white-space:nowrap}.site-header .brand img{width:28px;height:28px}.site-header .brand small{font-size:11px}.header-actions{flex-shrink:0;flex-wrap:nowrap;gap:6px}.header-actions button,.business-link{font-size:12px;padding:8px 6px;white-space:nowrap}main{padding:20px 16px 40px}.page-heading{text-align:left;margin:24px 0}.badges{justify-content:flex-start}.panel{padding:20px}.workspace,.lower{gap:18px}.metric strong{font-size:16px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important}}
@media print{body{background:white;color:black}.site-header,.breadcrumb,.page-heading,.form-panel,.actions,.lower .faq,.ulf-footer,.skip{display:none}main{max-width:none;padding:0}.workspace,.lower{display:block}.panel{border:1px solid #bbb;background:white;box-shadow:none;color:black;margin:10px 0}.result-panel{position:static}.metric{background:white}.metric span,.result-caption,.result-notes li,.source-note,.source-list small{color:#333}.source-list a{color:black}.source-list a:after{content:" (" attr(href) ")";font-size:11px;overflow-wrap:anywhere}.notice{color:black;background:white}}