.print-template-answer{display:none}@media print{.site-header,.site-footer,.article-sidebar,.actions,.directory-controls,.skip,.no-print{display:none!important}body{font-size:11pt;color:#111!important;background:#fff!important}.wrap{width:100%!important}.article-grid,.tool-layout,.template-grid{display:block!important}.panel{break-inside:avoid;margin:15px 0;border:1px solid #aaa!important}.prose{font-size:11pt!important}.prose h2{break-after:avoid}.article-top h1,h1{font-size:26pt!important}a{text-decoration:none!important}input,textarea{border:0!important}textarea{min-height:80px!important}.hero-note{box-shadow:none!important;transform:none!important}table{width:100%!important;display:table!important}.related-list{break-before:auto}.results{background:#fff!important}.page-heading{margin:0 0 20px!important}.has-print-copy{display:none!important}.print-template-answer{white-space:pre-wrap;overflow-wrap:anywhere;margin:8px 0 14px;display:block}.template-grid .panel{break-inside:auto}.template-grid label{break-after:avoid}.template-grid .opt-in,.template-grid .status{display:none!important}}:root{--ink:#182c27;--muted:#58655f;--paper:#f7f5ee;--white:#fffef9;--line:#d8ddd1;--green:#254e3d;--lime:#dfedaf;--gold:#e4a347;--red:#9b2520;--serif:Georgia,"Times New Roman",serif;--sans:system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:2rem}body{background:var(--paper);color:var(--ink);font-family:var(--sans);margin:0;line-height:1.6}a{color:inherit;text-underline-offset:4px;text-decoration-thickness:1px}a:hover{color:#467045}button,input,select,textarea{font:inherit}button,a,input,select,textarea,summary{touch-action:manipulation}:focus-visible{outline-offset:4px;outline:3px solid #ad5c16}img,svg{max-width:100%}button{cursor:pointer}h1,h2,h3,p{margin-top:0}h1,h2,h3{letter-spacing:-.035em;line-height:1.17}h1{font-family:var(--serif);font-size:clamp(2.4rem,5.5vw,4.7rem);font-weight:400}h2{font-size:clamp(1.7rem,3vw,2.4rem);font-weight:600}h3{font-size:1.2rem}p{margin-bottom:1.1em}ul,ol{padding-left:1.4em}li+li{margin-top:.4em}small,.small{font-size:.85rem}.muted{color:var(--muted)}.eyebrow{letter-spacing:.13em;text-transform:uppercase;font-size:.73rem;font-weight:750}.wrap{width:min(1220px,100% - 48px);margin:auto}.skip{z-index:20;background:var(--ink);color:#fff;padding:12px;position:absolute;top:-70px;left:12px}.skip:focus{top:12px}.site-header{border-bottom:1px solid var(--line);background:var(--paper)}.header-row{align-items:center;gap:32px;min-height:88px;display:flex}.brand{white-space:nowrap;align-items:center;gap:10px;font-size:1.1rem;font-weight:750;text-decoration:none;display:inline-flex}.brand-mark{background:var(--green);width:35px;height:35px;color:var(--lime);font-family:var(--serif);border-radius:50% 50% 0;place-items:center;font-size:23px;display:grid}.main-nav{align-items:center;gap:27px;margin-left:auto;font-size:.88rem;display:flex}.main-nav a{text-decoration:none}.nav-search{border:1px solid var(--line);border-radius:30px;padding:8px 14px}.mobile-menu{display:none}.breadcrumbs{color:var(--muted);flex-wrap:wrap;gap:8px;margin:28px 0;font-size:.8rem;display:flex}.breadcrumbs a{text-decoration:none}.page-heading{max-width:850px;margin:52px 0 44px}.page-heading .lead{max-width:700px;color:var(--muted);font-size:1.12rem}.button{background:var(--green);min-height:48px;color:var(--white);border:1px solid var(--green);border-radius:4px;justify-content:center;align-items:center;gap:12px;padding:12px 22px;font-weight:650;line-height:1.4;text-decoration:none;display:inline-flex}.button:hover{color:#fff;background:#183e2d}.button.secondary{color:var(--ink);border-color:var(--line);background:0 0}.button.small{min-height:40px;padding:8px 12px}.actions{flex-wrap:wrap;gap:12px;margin:24px 0;display:flex}.hero{grid-template-columns:1.25fr .8fr;align-items:center;gap:90px;padding:75px 0 70px;display:grid}.hero h1{margin:20px 0 28px;font-size:clamp(3.6rem,7vw,6.4rem);line-height:1.02}.hero h1 em{color:var(--green);font-weight:400}.hero .lead{max-width:530px;color:var(--muted);font-size:1.15rem}.hero-note{border:1px solid var(--line);background:var(--white);padding:30px;transform:rotate(1deg);box-shadow:10px 10px #e7eadc}.note-head{border-bottom:1px solid var(--line);justify-content:space-between;margin-bottom:26px;padding-bottom:18px;display:flex}.hero-note h2{font-family:var(--serif);font-size:2rem;font-weight:400}.step{border-bottom:1px solid var(--line);gap:18px;padding:17px 0;display:flex}.step:last-child{border-bottom:0}.step span{font-family:var(--serif);color:#718367;font-size:1.5rem}.step p{margin:0;font-size:.9rem}.step strong{margin-bottom:3px;display:block}.section{border-top:1px solid var(--line);padding:56px 0}.section-heading{justify-content:space-between;align-items:end;gap:24px;margin-bottom:26px;display:flex}.section-heading h2{margin:6px 0 0}.section-heading>a{white-space:nowrap;font-size:.85rem}.topics-grid{border-top:1px solid var(--line);border-left:1px solid var(--line);grid-template-columns:repeat(4,1fr);display:grid}.topic{border-right:1px solid var(--line);border-bottom:1px solid var(--line);min-height:200px;padding:25px;text-decoration:none;transition:background .15s}.topic:hover{background:#edf1e0}.topic .number{font-family:var(--serif);color:#738268;margin-bottom:28px;display:block}.topic h3{margin-bottom:10px}.topic p{color:var(--muted);margin-bottom:0;font-size:.86rem}.card-grid{grid-template-columns:repeat(3,1fr);gap:20px;display:grid}.card{background:var(--white);border:1px solid var(--line);border-radius:4px;flex-direction:column;align-items:start;padding:28px;display:flex}.card .eyebrow{color:#596a47;margin-bottom:20px}.card h3{margin-bottom:12px;font-size:1.35rem}.card h3 a{text-decoration:none}.card p{color:var(--muted);font-size:.93rem}.card .card-link{margin-top:auto;font-size:.85rem}.tool-feature{background:var(--green);color:var(--white);border-radius:5px;grid-template-columns:1fr 1fr;gap:40px;padding:38px;display:grid}.tool-feature p{color:#d3decf}.tool-feature .button{background:var(--lime);color:var(--ink);border-color:var(--lime)}.example-calculation{grid-template-columns:1fr 1fr;gap:18px;display:grid}.example-calculation div{border-bottom:1px solid #76927e;padding:16px 0}.example-calculation strong{font-family:var(--serif);font-size:2rem;display:block}.example-calculation span{color:#d3decf;font-size:.8rem}.example-calculation .result{grid-column:1/-1}.article-grid{grid-template-columns:minmax(0,780px) 260px;align-items:start;gap:70px;margin-bottom:70px;display:grid}.article-top{border-bottom:1px solid var(--line);margin-bottom:32px;padding:10px 0 28px}.article-top h1{margin:18px 0 24px;font-size:clamp(2.2rem,4vw,3.7rem)}.byline{color:var(--muted);font-size:.8rem}.prose{font-size:1.025rem;line-height:1.85}.prose h2{margin:2em 0 .8em;font-size:1.7rem}.prose h3{margin:1.6em 0 .7em;font-size:1.25rem}.prose a{color:#285e40}.prose table,.data-table{border-collapse:collapse;width:100%;margin:1.5em 0;font-size:.88rem;display:block;overflow:auto}.prose th,.prose td,.data-table th,.data-table td{text-align:left;border:1px solid var(--line);vertical-align:top;padding:12px}.prose th,.data-table th{background:#e9eedf}.prose code{background:#e7ebdf;border-radius:3px;padding:2px 5px;font-size:.9em}.prose pre{background:#e7ebdf;padding:16px;overflow:auto}.prose blockquote{border-left:3px solid var(--green);background:#edf1e6;margin:24px 0;padding:10px 22px}.article-sidebar{padding-top:26px;font-size:.85rem;position:sticky;top:24px}.article-sidebar ul{padding:0;list-style:none}.article-sidebar li{margin:12px 0}.article-sidebar a{text-decoration:none}.sidebar-box{border-top:1px solid var(--line);margin-top:26px;padding-top:22px}.related-list{border-top:1px solid var(--line);margin-top:48px;padding-top:32px}.related-list li{margin:10px 0}.tool-layout{grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);align-items:start;gap:30px;display:grid}.panel{background:var(--white);border:1px solid var(--line);border-radius:6px;padding:30px}.field-grid{grid-template-columns:1fr 1fr;gap:20px;display:grid}.field label{margin-bottom:7px;font-size:.88rem;font-weight:650;display:block}.field input,.field select,.field textarea{width:100%;color:var(--ink);background:#fff;border:1px solid #aeb9aa;border-radius:3px;min-height:46px;padding:11px;display:block}.field textarea{resize:vertical;min-height:110px}.field .help{color:var(--muted);margin-top:6px;font-size:.77rem;display:block}.full{grid-column:1/-1}.notice{background:#edf1e5;border-left:3px solid #7c9a59;margin:20px 0;padding:16px 19px;font-size:.9rem}.error{color:var(--red);border-left:3px solid var(--red);background:#fff0ec;margin-bottom:20px;padding:12px}.error:empty{display:none}.results{background:#e8efdb}.result-item{border-bottom:1px solid #c4d0b8;padding:18px 0}.result-item:last-child{border:0}.result-item strong{font-family:var(--serif);overflow-wrap:anywhere;font-size:2.4rem;font-weight:400;display:block}.result-item span{font-size:.87rem}.result-detail{color:var(--muted);font-size:.8rem}[hidden]{display:none!important}.status{color:var(--muted);font-size:.88rem}.tool-info{max-width:850px;margin:40px 0}.tool-info h2{margin-top:30px;font-size:1.55rem}.rice-item{border:1px solid var(--line);margin-bottom:20px;padding:20px}.rice-item .item-head{justify-content:space-between;align-items:center;gap:12px;margin-bottom:18px;display:flex}.checklist{padding:0;list-style:none}.checklist li{border-bottom:1px solid var(--line);padding:14px 0}.checklist label{align-items:start;gap:12px;display:flex}.checklist input{width:20px;height:20px;accent-color:var(--green);flex-shrink:0;margin-top:4px}progress{width:100%;height:15px;accent-color:var(--green)}.opt-in{align-items:center;gap:10px;margin:20px 0;font-size:.85rem;display:flex}.opt-in input{width:20px;height:20px}.directory-controls{align-items:end;gap:20px;margin:24px 0;display:flex}.directory-controls .field:first-child{flex:1}.directory-results{grid-template-columns:repeat(3,1fr);gap:20px;display:grid}.directory-count{margin-bottom:22px;font-size:.85rem}.site-footer{border-top:1px solid var(--line);margin-top:64px;padding:45px 0 28px}.footer-grid{grid-template-columns:1.3fr 1fr 1fr;gap:70px;display:grid}.footer-grid p{color:var(--muted);max-width:300px;font-size:.86rem}.footer-links{grid-template-columns:1fr 1fr;gap:9px;font-size:.8rem;display:grid}.footer-links a{text-decoration:none}.footer-bottom{border-top:1px solid var(--line);color:var(--muted);justify-content:space-between;gap:20px;margin-top:36px;padding-top:22px;font-size:.75rem;display:flex}.simple-page{max-width:800px;margin:45px auto 80px}.simple-page h1{font-size:3.4rem}.simple-page h2{margin-top:35px;font-size:1.6rem}.template-grid{grid-template-columns:1fr 1fr;gap:35px;display:grid}.template-example{font-size:.88rem}.template-example dt{margin-top:18px;font-weight:700}.template-example dd{margin:4px 0 16px}.tag{background:#edf0e1;border-radius:3px;padding:4px 8px;font-size:.7rem}.compact-links{flex-wrap:wrap;gap:10px;display:flex}.compact-links a{border:1px solid var(--line);border-radius:3px;padding:7px 12px;font-size:.8rem;text-decoration:none}.empty-state{border:1px dashed var(--line);grid-column:1/-1;padding:30px}.noscript{border:1px solid var(--line);margin:20px 0;padding:15px}.table-wrap{overflow:auto}.mobile-menu summary{cursor:pointer}.list-reset{padding:0;list-style:none}@media (width<=1000px){.hero{gap:45px}.topics-grid{grid-template-columns:repeat(2,1fr)}.article-grid{grid-template-columns:minmax(0,1fr) 210px;gap:35px}.main-nav{gap:17px}.card-grid,.directory-results{grid-template-columns:repeat(2,1fr)}.footer-grid{gap:30px}}@media (width<=760px){.wrap{width:calc(100% - 32px)}.header-row{flex-wrap:wrap;gap:12px;min-height:74px}.main-nav{display:none}.mobile-menu{margin-left:auto;display:block}.mobile-menu[open]{width:100%;margin:0 0 15px}.mobile-menu nav{flex-wrap:wrap;gap:16px;padding:15px 0;display:flex}.hero{grid-template-columns:1fr;gap:35px;padding:45px 0}.hero h1{font-size:3.7rem}.hero-note{transform:none}.section{padding:38px 0}.article-grid{grid-template-columns:1fr;gap:20px}.article-sidebar{order:-1;padding:0;position:static}.article-sidebar details{border:1px solid var(--line);padding:12px}.article-sidebar .sidebar-box{display:none}.article-top{padding-top:0}.tool-layout,.tool-feature,.template-grid{grid-template-columns:1fr}.tool-feature{padding:25px}.page-heading{margin:35px 0}.directory-controls{flex-direction:column;align-items:stretch}.footer-grid{grid-template-columns:1fr;gap:20px}.footer-links{max-width:400px}.footer-bottom{flex-direction:column}.card,.panel{padding:23px}.section-heading{align-items:start}.section-heading>a{white-space:normal}.topic{min-height:190px;padding:21px}}@media (width<=480px){.card-grid,.directory-results,.field-grid{grid-template-columns:1fr}.full{grid-column:auto}.hero h1{font-size:3.3rem}.topics-grid{grid-template-columns:1fr 1fr}.topic h3{font-size:1rem}.topic p{font-size:.8rem}.topic .number{margin-bottom:20px}.topic{padding:16px}.section-heading{display:block}.section-heading>a{margin-top:15px;display:inline-block}.button{width:100%}.actions .button.small{width:auto}.footer-links{grid-template-columns:1fr 1fr}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
