/* Hallmark · genre: editorial · macrostructure: Conversational FAQ · theme: studied-DNA (source: lightinspiration.it) · tone: clear editorial-prudential · anchor hue: cyan · enrichment: none · nav: existing N12/N11 · footer: existing commerce-index · contrast: pass (40–41) · slop: pass (42–48) · mobile: pass (34, 49–57) */
/* Hallmark · pre-emit critique: P5 H5 E5 S5 R5 V5 */
html,
body.li-tax-deductions-page { overflow-x: clip; }

.li-tax-guide {
  --tax-paper: var(--paper);
  --tax-paper-soft: var(--paper-soft);
  --tax-paper-blue: var(--paper-blue);
  --tax-ink: var(--ink);
  --tax-copy: var(--ink-soft);
  --tax-muted: var(--muted);
  --tax-rule: var(--rule);
  --tax-accent: var(--accent);
  --tax-accent-ink: var(--accent-ink);
  width: 100%;
  min-width: 0;
  color: var(--tax-ink);
  font-family: var(--font-body);
}

.li-tax-deductions-page .li-entry-shell > .elementor-widget-theme-post-content,
.li-tax-deductions-page .li-tax-deductions-page-body,
.li-tax-deductions-page .li-tax-deductions-page-body > .elementor-element {
  width: 100% !important;
  max-width: none !important;
}

.li-tax-guide h2,
.li-tax-guide h3 {
  min-width: 0;
  margin: 0 !important;
  padding: 0 !important;
  overflow-wrap: anywhere;
  color: var(--tax-ink);
  font-style: normal;
}

.li-tax-guide h2 {
  font-family: var(--font-display);
  font-size: clamp(2.25rem, 4vw, 3.75rem);
  font-weight: 400;
  letter-spacing: -.03em;
  line-height: 1.02;
}

.li-tax-guide h3 {
  margin-bottom: var(--space-sm) !important;
  font-family: var(--font-body);
  font-size: clamp(1.125rem, 1.6vw, 1.375rem);
  font-weight: 700;
  letter-spacing: -.012em;
  line-height: 1.25;
}

.li-tax-opening {
  display: grid;
  grid-template-columns: minmax(0, 1.25fr) minmax(0, 1.75fr);
  gap: clamp(var(--space-xl), 7vw, 7rem);
  align-items: end;
  padding-block-end: clamp(var(--space-2xl), 8vw, 7rem);
}

.li-tax-opening__intro {
  max-width: 54ch;
  color: var(--tax-copy);
  font-size: clamp(1.125rem, 1.5vw, 1.375rem);
  line-height: 1.62;
}

.li-tax-opening__intro p { margin: 0; }

.li-tax-facts {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  margin: 0;
  border-block: var(--rule-hair) solid var(--tax-rule);
}

.li-tax-facts > div {
  min-width: 0;
  padding: var(--space-md) var(--space-sm) var(--space-lg);
  border-inline-start: var(--rule-hair) solid var(--tax-rule);
}

.li-tax-facts > div:first-child { border-inline-start: 0; padding-inline-start: 0; }
.li-tax-facts dt { margin-bottom: var(--space-xs); color: var(--tax-muted); font-size: var(--text-sm); font-weight: 600; line-height: 1.35; }
.li-tax-facts dd { margin: 0; color: var(--tax-ink); font-family: var(--font-display); font-size: clamp(2rem, 3.3vw, 3.25rem); font-variant-numeric: tabular-nums; line-height: 1; }

.li-tax-interview { border-top: var(--rule-hair) solid var(--tax-rule); }

.li-tax-answer {
  display: grid;
  grid-template-columns: minmax(15rem, .95fr) minmax(0, 1.55fr);
  gap: clamp(var(--space-xl), 8vw, 8rem);
  padding-block: clamp(var(--space-xl), 6vw, 5.5rem);
  border-bottom: var(--rule-hair) solid var(--tax-rule);
}

.li-tax-answer--recap { background: var(--tax-paper-soft); padding-inline: clamp(var(--space-md), 4vw, var(--space-2xl)); }

.li-tax-prose {
  max-width: 68ch;
  color: var(--tax-copy);
  font-size: 1.0625rem;
  line-height: 1.7;
}

.li-tax-prose > :first-child { margin-top: 0; }
.li-tax-prose > :last-child { margin-bottom: 0; }
.li-tax-prose p { margin-block: 0 var(--space-md); }
.li-tax-prose ul { margin: var(--space-md) 0 0; padding: 0; list-style: none; }
.li-tax-prose li { position: relative; margin: 0; padding: var(--space-sm) 0 var(--space-sm) var(--space-lg); border-top: var(--rule-hair) solid var(--tax-rule); }
.li-tax-prose li:last-child { border-bottom: var(--rule-hair) solid var(--tax-rule); }
.li-tax-prose li::before { position: absolute; inset-block-start: 1.7rem; inset-inline-start: 0; width: .5rem; height: var(--rule-hair); background: var(--tax-accent); content: ""; }
.li-tax-prose a { color: var(--tax-ink); font-weight: 700; text-decoration: underline; text-decoration-color: var(--tax-accent); text-underline-offset: .2em; }
.li-tax-prose blockquote { margin: 0; padding-inline-start: var(--space-lg); border-inline-start: .125rem solid var(--tax-accent); }
.li-tax-prose small { color: var(--tax-muted); font-size: var(--text-sm); }

.li-tax-source {
  display: grid;
  grid-template-columns: minmax(0, 1.45fr) minmax(14rem, .55fr);
  gap: clamp(var(--space-xl), 8vw, 8rem);
  align-items: end;
  margin-block: clamp(var(--space-2xl), 8vw, 7rem);
  padding: clamp(var(--space-lg), 5vw, var(--space-2xl));
  background: var(--tax-paper-blue);
}

.li-tax-source .li-tax-prose { margin-top: var(--space-md); }
.li-tax-source__link {
  display: inline-flex;
  gap: var(--space-xs);
  align-items: center;
  justify-self: start;
  min-height: 2.75rem;
  color: var(--tax-ink);
  font-size: var(--text-sm);
  font-weight: 700;
  text-decoration: underline;
  text-decoration-color: var(--tax-accent);
  text-underline-offset: .25rem;
  white-space: nowrap;
}

.li-tax-purchase { padding-block: clamp(var(--space-2xl), 8vw, 7rem); border-block: var(--rule-hair) solid var(--tax-rule); }
.li-tax-purchase > h2 { max-width: 12ch; margin-bottom: clamp(var(--space-xl), 6vw, 5rem) !important; }
.li-tax-purchase__columns { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: clamp(var(--space-xl), 8vw, 8rem); }

.li-tax-vat {
  display: grid;
  grid-template-columns: minmax(15rem, .95fr) minmax(0, 1.55fr);
  gap: clamp(var(--space-xl), 8vw, 8rem);
  padding-block: clamp(var(--space-2xl), 8vw, 7rem);
  border-bottom: var(--rule-hair) solid var(--tax-rule);
}

.li-tax-vat__heading .li-tax-prose { margin-top: var(--space-lg); }
.li-tax-vat__policy { padding: var(--space-lg); background: var(--tax-paper-soft); }

.li-tax-detail { margin-top: var(--space-lg); border-block: var(--rule-hair) solid var(--tax-rule); }
.li-tax-detail summary {
  display: grid;
  grid-template-columns: minmax(0, 1fr) 1rem;
  gap: var(--space-md);
  align-items: center;
  min-height: 3.75rem;
  padding-block: var(--space-sm);
  color: var(--tax-ink);
  cursor: pointer;
  font-weight: 700;
  list-style: none;
}
.li-tax-detail summary::-webkit-details-marker { display: none; }
.li-tax-detail summary::marker { content: ""; }
.li-tax-detail summary span { position: relative; width: 1rem; height: 1rem; justify-self: end; }
.li-tax-detail summary span::before,
.li-tax-detail summary span::after { position: absolute; inset-block-start: 50%; inset-inline-start: 0; width: 1rem; height: var(--rule-hair); background: currentColor; content: ""; }
.li-tax-detail summary span::after { transform: rotate(90deg); }
.li-tax-detail[open] summary span::after { transform: rotate(0); }
.li-tax-detail > .li-tax-prose { padding-block: 0 var(--space-lg); }

.li-tax-answer--export { border-top: 0; }

.li-tax-disclaimer {
  display: grid;
  grid-template-columns: minmax(10rem, .6fr) minmax(0, 1.4fr);
  gap: var(--space-xl);
  margin-top: clamp(var(--space-xl), 6vw, 5rem);
  padding-top: var(--space-lg);
  border-top: var(--rule-hair) solid var(--tax-ink);
  color: var(--tax-copy);
}
.li-tax-disclaimer strong { color: var(--tax-ink); font-size: var(--text-sm); }
.li-tax-disclaimer p { max-width: 70ch; margin: 0; font-size: var(--text-sm); line-height: 1.65; }

.li-tax-source__link:focus-visible,
.li-tax-prose a:focus-visible,
.li-tax-detail summary:focus-visible { outline: .125rem solid var(--tax-accent); outline-offset: .25rem; }
.li-tax-source__link:active,
.li-tax-prose a:active { color: var(--tax-accent-ink); }
.li-tax-detail summary:active { color: var(--tax-accent-ink); }
.li-tax-source__link[aria-disabled="true"],
.li-tax-prose a[aria-disabled="true"],
.li-tax-detail summary[aria-disabled="true"] { color: var(--tax-muted); cursor: not-allowed; pointer-events: none; }

@media (hover: hover) and (pointer: fine) {
  .li-tax-source__link:hover,
  .li-tax-prose a:hover { color: var(--tax-accent-ink); }
}

@media (max-width: 59.99rem) {
  .li-tax-opening,
  .li-tax-answer,
  .li-tax-source,
  .li-tax-vat { grid-template-columns: minmax(0, 1fr); }
  .li-tax-opening { align-items: start; }
  .li-tax-source { align-items: start; }
}

@media (max-width: 47.99rem) {
  .li-tax-opening { gap: var(--space-xl); }
  .li-tax-facts { grid-template-columns: minmax(0, 1fr); }
  .li-tax-facts > div { padding-inline: 0; border-inline-start: 0; border-top: var(--rule-hair) solid var(--tax-rule); }
  .li-tax-facts > div:first-child { border-top: 0; }
  .li-tax-answer { gap: var(--space-lg); }
  .li-tax-purchase__columns { grid-template-columns: minmax(0, 1fr); gap: var(--space-xl); }
  .li-tax-source__link { white-space: normal; }
  .li-tax-disclaimer { grid-template-columns: minmax(0, 1fr); gap: var(--space-sm); }
}

@media (max-width: 23.4rem) {
  .li-tax-source { padding-inline: var(--space-md); }
  .li-tax-answer--recap { padding-inline: var(--space-md); }
}

@media (prefers-reduced-motion: reduce) {
  .li-tax-guide * { scroll-behavior: auto !important; }
}