/* Tongren theme — generated from the v2 preview */
/* tongrencpa house style,friendlier: white page,navy headings,brand blue = "通人辦",warm paper = "你要做" */
:root{
  --bg:#ffffff; --surface:#f5f7fa; --tint:#eaf3fb; --tint-line:#c9def0; --paper:#fbf6ee; --paper-line:#ecdcc3; --paper-ink:#7a5a2b;
  --line:#dde3ea; --ink:#231815; --muted:#566173; --navy:#1c346f; --blue:#106ea9; --btn:#106ea9; --btn-ink:#ffffff; --btn-hover:#0c5a8c;
  --band:#1c346f; --band-ink:#ffffff; --band-muted:#c8d5ef; --warn:#fff5e5; --warn-line:#efd6a6; --warn-ink:#8a5a12;
  --ok:#1f7a52; --shadow:0 10px 30px -12px rgba(28,52,111,.28); --shadow-sm:0 3px 10px -4px rgba(28,52,111,.22);
  --logo-ink:#1a1311; --logo-navy:#1c346f; --logo-blue:#106ea9; --sel:#cfe4f6;
  --font:"Noto Sans TC","PingFang TC","Microsoft JhengHei",system-ui,sans-serif;
}
@media (prefers-color-scheme: dark){:root:not([data-theme="light"]){
  --bg:#0f141c; --surface:#161d28; --tint:#14253b; --tint-line:#24476b; --paper:#231d14; --paper-line:#4a3b22; --paper-ink:#e2c38f;
  --line:#2a3443; --ink:#e7ebf2; --muted:#a3adbd; --navy:#b4c8f2; --blue:#71b9ee; --btn:#2b8fd6; --btn-ink:#ffffff; --btn-hover:#3a9ce2;
  --band:#182a50; --band-ink:#ffffff; --band-muted:#c3cfe8; --warn:#2a2213; --warn-line:#5b4824; --warn-ink:#f0c983;
  --ok:#5fc597; --shadow:0 10px 30px -12px rgba(0,0,0,.6); --shadow-sm:0 3px 10px -4px rgba(0,0,0,.5);
  --logo-ink:#e7ebf2; --logo-navy:#b4c8f2; --logo-blue:#71b9ee; --sel:#24476b; color-scheme:dark}}
:root[data-theme="dark"]{
  --bg:#0f141c; --surface:#161d28; --tint:#14253b; --tint-line:#24476b; --paper:#231d14; --paper-line:#4a3b22; --paper-ink:#e2c38f;
  --line:#2a3443; --ink:#e7ebf2; --muted:#a3adbd; --navy:#b4c8f2; --blue:#71b9ee; --btn:#2b8fd6; --btn-ink:#ffffff; --btn-hover:#3a9ce2;
  --band:#182a50; --band-ink:#ffffff; --band-muted:#c3cfe8; --warn:#2a2213; --warn-line:#5b4824; --warn-ink:#f0c983;
  --ok:#5fc597; --shadow:0 10px 30px -12px rgba(0,0,0,.6); --shadow-sm:0 3px 10px -4px rgba(0,0,0,.5);
  --logo-ink:#e7ebf2; --logo-navy:#b4c8f2; --logo-blue:#71b9ee; --sel:#24476b; color-scheme:dark}
*{box-sizing:border-box}
body{background:var(--bg);color:var(--ink);font-family:var(--font);font-size:16.5px;line-height:1.8;caret-color:var(--blue)}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:10;background:var(--bg)}
::selection{background:var(--sel);color:var(--ink)}
a{color:var(--blue);text-underline-offset:3px;text-decoration-thickness:1px}
:focus-visible{outline:3px solid var(--blue);outline-offset:3px;border-radius:4px}
img{display:block;max-width:100%}
svg.i,.ico{width:22px;height:22px;flex:none;fill:none;stroke:currentColor;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}
.wrap{max-width:1140px;margin:0 auto;padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px))}
.narrow{max-width:760px}
h1,h2,h3{color:var(--navy);text-wrap:balance;margin:0}
h1{font-size:clamp(30px,4.6vw,46px);line-height:1.28;font-weight:900;letter-spacing:.01em}
h2{font-size:clamp(23px,2.8vw,30px);line-height:1.4;font-weight:900}
h3{font-size:18px;line-height:1.5;font-weight:700;color:var(--ink)}
p{margin:0}
.muted{color:var(--muted)}
/* preview bar + header */
.preview-bar{background:var(--warn);border-bottom:1px solid var(--warn-line);font-size:13.5px;color:var(--warn-ink)}
.preview-bar .wrap{display:flex;flex-wrap:wrap;align-items:center;gap:6px 16px;padding-block:7px}
.preview-bar nav{display:flex;gap:6px;margin-left:auto}
.preview-bar nav a{color:var(--warn-ink);text-decoration:none;border:1px solid var(--warn-line);border-radius:999px;padding:1px 12px;font-weight:500}
.preview-bar nav a.on{background:var(--warn-ink);color:var(--warn);border-color:var(--warn-ink)}
.site-head{position:sticky;top:env(safe-area-inset-top,0px);z-index:5;background:color-mix(in srgb,var(--bg) 94%,transparent);backdrop-filter:saturate(1.4) blur(8px);border-bottom:1px solid var(--line)}
.head-in{display:flex;align-items:center;gap:28px;min-height:64px}
.logo{height:30px;width:auto;max-width:190px}
.topnav{display:flex;gap:22px;flex:1}
.topnav a{color:var(--ink);text-decoration:none;font-size:15px}
.topnav a:hover{color:var(--blue)}
.btn,.wp-block-button.btn > .wp-block-button__link{display:inline-flex;align-items:center;justify-content:center;gap:8px;background:var(--btn);color:var(--btn-ink);text-decoration:none;font-weight:700;border-radius:6px;padding:12px 22px;font-size:16px;line-height:1.3;border:0;cursor:pointer;font-family:inherit;transition:background .2s,transform .2s}
.btn:hover,.wp-block-button.btn > .wp-block-button__link:hover{background:var(--btn-hover)}
.btn:active,.wp-block-button.btn > .wp-block-button__link:active{transform:translateY(1px)}
.btn.small,.wp-block-button.btn.small > .wp-block-button__link{padding:8px 16px;font-size:14.5px}
.btn.ghost,.wp-block-button.btn.ghost > .wp-block-button__link{background:transparent;color:var(--blue);box-shadow:inset 0 0 0 1.5px var(--tint-line)}
.btn.ghost:hover,.wp-block-button.btn.ghost > .wp-block-button__link:hover{background:var(--tint)}
.btn.light,.wp-block-button.btn.light > .wp-block-button__link{background:var(--band-ink);color:#1c346f}
.btn.light:hover,.wp-block-button.btn.light > .wp-block-button__link:hover{background:#e9f0fb}
section.block{padding-block:clamp(48px,7vw,84px)}
section.block.alt{background:var(--surface)}
.sec-head{display:flex;flex-direction:column;gap:10px;margin-bottom:30px;max-width:720px}
.sec-head p{color:var(--muted);font-size:17px}
.crumbs{display:flex;flex-wrap:wrap;gap:6px;font-size:13.5px;color:var(--muted);margin-bottom:18px}
.crumbs a{color:var(--muted);text-decoration:none}
.crumbs a:hover{color:var(--blue)}
.tag-photo{position:absolute;left:12px;bottom:12px;background:rgba(15,20,28,.62);color:#fff;font-size:12px;padding:2px 9px;border-radius:999px}
.ph{position:relative;border-radius:12px;overflow:hidden;box-shadow:var(--shadow);background:var(--surface)}
.ph img{width:100%;height:100%;object-fit:cover}
/* ---------- overview ---------- */
.ov-hero{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);gap:56px;align-items:center;padding-block:clamp(36px,6vw,72px)}
.ov-hero .lead{font-size:18.5px;color:var(--ink);margin-top:18px;max-width:34em}
.stage-chips{display:flex;flex-wrap:wrap;gap:10px;margin-top:28px}
.stage-chips button,.stage-chips a{font:inherit;font-size:15px;display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:999px;border:1.5px solid var(--tint-line);background:var(--bg);color:var(--navy);cursor:pointer;font-weight:500;transition:background .2s,border-color .2s}
.stage-chips button:hover,.stage-chips a:hover{background:var(--tint);border-color:var(--blue)}
.stage-chips .n{display:inline-grid;place-items:center;width:22px;height:22px;border-radius:50%;background:var(--tint);color:var(--blue);font-size:12.5px;font-weight:700}
.ov-photo{aspect-ratio:4/5;max-height:560px}
.cpa-card{position:absolute;right:14px;bottom:28px;background:var(--bg);border-radius:10px;box-shadow:var(--shadow);padding:14px 18px;display:flex;gap:12px;align-items:center;max-width:290px}
.cpa-card .av{width:44px;height:44px;border-radius:50%;background:var(--tint);color:var(--navy);display:grid;place-items:center;font-weight:900;flex:none}
.cpa-card strong{display:block;color:var(--navy);font-size:15.5px}
.cpa-card span{font-size:13px;color:var(--muted);line-height:1.5;display:block}
.journey{position:relative;display:flex;flex-direction:column;gap:22px}
.journey::before{content:"";position:absolute;left:27px;top:28px;bottom:28px;width:2px;background:linear-gradient(var(--tint-line),var(--tint-line)) ;}
.stage{position:relative;display:grid;grid-template-columns:56px minmax(0,1fr) 260px;gap:22px;align-items:start;scroll-margin-top:110px}
.stage .dot{width:56px;height:56px;border-radius:50%;background:var(--bg);border:2px solid var(--tint-line);display:grid;place-items:center;color:var(--blue);z-index:1}
.stage .dot svg,.stage .dot .ico{width:26px;height:26px}
.stage-body{background:var(--bg);border:1px solid var(--line);border-radius:12px;padding:0;overflow:hidden;box-shadow:var(--shadow-sm)}
.stage-body > h3{background:var(--band);color:var(--band-ink)!important;margin:0!important;padding:18px 24px 4px}
.stage-body > p{background:var(--band);color:var(--band-muted)!important;margin:0;padding:0 24px 18px}
.stage-body > .svc-list{margin:0;padding:4px 24px 10px;border-top:0}
.stage-body > .svc-list li:last-child,.stage-body > .svc-list .li:last-child{border-bottom:0}
.stage-body .when{font-size:13.5px;color:var(--blue);font-weight:700;letter-spacing:.04em}
.stage-body h3{font-size:21px;color:var(--navy);margin:2px 0 4px}
.stage-body > p{color:var(--muted)}
.svc-list{list-style:none;margin:16px 0 0;padding:0;display:flex;flex-direction:column;border-top:1px solid var(--line)}
.svc-list li,.svc-list .li{border-bottom:1px solid var(--line)}
.svc-list a{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:2px 14px;align-items:center;padding:12px 4px;text-decoration:none;color:var(--ink)}
.svc-list a:hover strong{color:var(--blue)}
.svc-list strong{font-size:16.5px;color:var(--navy);transition:color .2s}
.svc-list span{grid-column:1;font-size:14.5px;color:var(--muted);line-height:1.55}
.svc-list svg,.svc-list .ico{grid-column:2;grid-row:1/span 2;color:var(--blue);width:20px;height:20px}
.svc-list .soon{font-size:12px;color:var(--muted);border:1px solid var(--line);border-radius:999px;padding:0 8px;margin-left:6px;font-weight:400;vertical-align:2px}
.stage .ph{aspect-ratio:4/3}
.also{margin-top:26px;font-size:15px;color:var(--muted)}
/* ---------- service page ---------- */
.svc-hero{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(0,.95fr);gap:52px;align-items:center;padding-block:clamp(28px,5vw,60px) clamp(44px,6vw,72px)}
.nb{display:inline-block}
.svc-hero .answer{font-size:clamp(19px,2.2vw,22px);line-height:1.6;color:var(--ink);margin-top:14px;font-weight:500}
.reassure{list-style:none;padding:0;margin:24px 0 28px;display:flex;flex-direction:column;gap:12px}
.reassure li,.reassure .li{display:flex;gap:12px;align-items:flex-start}
.reassure .ic{width:34px;height:34px;border-radius:50%;background:var(--tint);color:var(--blue);display:grid;place-items:center;flex:none}
.reassure .ic svg,.reassure .ic .ico{width:18px;height:18px}
.reassure li div,.reassure .li div,.reassure .li p{padding-top:4px;line-height:1.6}
.cta-row{display:flex;flex-wrap:wrap;gap:12px;align-items:center}
.tel{color:var(--muted);font-size:14.5px;font-variant-numeric:tabular-nums;width:100%}
.svc-hero .ph{aspect-ratio:3/2.2}
/* fit chooser */
.fit{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(0,.75fr);gap:28px}
.choices{display:flex;flex-direction:column;gap:10px}
.choice{border:1.5px solid var(--line);border-radius:10px;background:var(--bg);transition:border-color .2s,box-shadow .2s}
.choice[open]{border-color:var(--blue);box-shadow:var(--shadow-sm)}
.choice summary{list-style:none;cursor:pointer;display:flex;gap:14px;align-items:center;padding:16px 18px;font-weight:700;font-size:16.5px}
.choice summary::-webkit-details-marker{display:none}
.choice .ic{width:38px;height:38px;border-radius:10px;background:var(--tint);color:var(--blue);display:grid;place-items:center;flex:none}
.choice .chev{margin-left:auto;color:var(--muted);transition:transform .25s cubic-bezier(.2,.8,.2,1)}
.choice[open] .chev{transform:rotate(180deg);color:var(--blue)}
.choice .ans{padding:0 18px 18px 70px;color:var(--ink)}
.choice .ans a{font-weight:500}
.elsewhere{background:var(--surface);border-radius:12px;padding:20px 22px;align-self:start}
.elsewhere h3{font-size:16.5px;margin-bottom:10px}
.elsewhere ul,.elsewhere .ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:12px}
.elsewhere li,.elsewhere .li{font-size:15px;line-height:1.55;color:var(--muted)}
.elsewhere li a,.elsewhere .li a{display:inline-flex;align-items:center;gap:4px;font-weight:700;text-decoration:none}
.elsewhere li a svg,.elsewhere .li a svg,.elsewhere li a .ico{width:16px;height:16px}
/* swimlane steps */
.legend{display:flex;flex-wrap:wrap;gap:10px 22px;margin:-8px 0 26px;font-size:14.5px}
.legend span{display:inline-flex;align-items:center;gap:8px}
.legend i{width:14px;height:14px;border-radius:4px;display:inline-block}
.legend .we i{background:var(--tint);box-shadow:inset 0 0 0 1.5px var(--tint-line)}
.legend .you i{background:var(--paper);box-shadow:inset 0 0 0 1.5px var(--paper-line)}
.lanes-head{display:grid;grid-template-columns:minmax(0,1fr) 64px minmax(0,1fr);gap:0;margin-bottom:8px;font-weight:700;font-size:14px;letter-spacing:.06em}
.lanes-head .l{text-align:right;color:var(--paper-ink);padding-right:18px}
.lanes-head .r{color:var(--blue);padding-left:18px}
.lanes{position:relative;list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:14px}
.lanes::before{content:"";position:absolute;left:50%;top:12px;bottom:12px;width:2px;margin-left:-1px;background:var(--line)}
.lane{display:grid;grid-template-columns:minmax(0,1fr) 64px minmax(0,1fr);align-items:center}
.lane .num{grid-column:2;justify-self:center;width:40px;height:40px;border-radius:50%;display:grid;place-items:center;font-weight:900;font-size:16px;z-index:1;font-variant-numeric:tabular-nums}
.lane .card{position:relative;z-index:1;border-radius:12px;padding:16px 18px;display:flex;gap:14px;align-items:flex-start}
.lane .card .ic{width:40px;height:40px;border-radius:10px;display:grid;place-items:center;flex:none;background:var(--bg)}
.lane .card p{font-size:15px;color:var(--muted);line-height:1.6;margin-top:2px}
.lane .card .need{display:inline-block;margin-top:8px;font-size:13.5px;color:var(--paper-ink);background:var(--bg);border:1px dashed var(--paper-line);border-radius:6px;padding:1px 8px}
.lane.we .card{grid-column:3;background:var(--tint);box-shadow:inset 0 0 0 1px var(--tint-line)}
.lane.we .card .ic{color:var(--blue)}
.lane.we .num{background:var(--btn);color:#fff}
.lane.you .card{grid-column:1;grid-row:1;background:var(--paper);box-shadow:inset 0 0 0 1px var(--paper-line)}
.lane.you .card .ic{color:var(--paper-ink)}
.lane.you .num{grid-row:1;background:var(--paper);color:var(--paper-ink);box-shadow:inset 0 0 0 2px var(--paper-line)}
.lane.both .card{grid-column:1/-1;background:linear-gradient(90deg,var(--paper),var(--tint));box-shadow:inset 0 0 0 1px var(--line);margin-top:6px}
.lane.both .num{display:none}
.lane.both .card .ic{color:var(--navy)}
.lane .who{display:none}
.know{margin-top:28px;display:flex;gap:14px;align-items:flex-start;background:var(--bg);border:1px solid var(--line);border-radius:12px;padding:16px 20px}
.know .ic{color:var(--blue);margin-top:3px}
.know strong{color:var(--navy)}
/* decide Q&A */
.qa{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
.qa details{border:1px solid var(--line);border-radius:12px;background:var(--bg);padding:0}
.qa summary{list-style:none;cursor:pointer;padding:18px 20px;display:flex;gap:12px;align-items:flex-start}
.qa summary::-webkit-details-marker{display:none}
.qa summary .q{font-weight:700;font-size:17px;color:var(--navy);line-height:1.5}
.qa summary .hint{display:block;font-size:14px;color:var(--muted);font-weight:400;margin-top:2px}
.qa summary .chev{margin-left:auto;color:var(--muted);margin-top:4px;transition:transform .25s cubic-bezier(.2,.8,.2,1)}
.qa details[open] .chev{transform:rotate(180deg);color:var(--blue)}
.qa details > div{padding:0 20px 20px;color:var(--ink)}
.qa details > div p + p{margin-top:8px}
.qa .how{color:var(--blue);font-weight:500}
/* checklist */
.check-wrap{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,.85fr);gap:44px;align-items:start}
.progress{display:flex;align-items:center;gap:14px;margin-bottom:14px}
.bar{flex:1;height:8px;border-radius:999px;background:var(--line);overflow:hidden}
.bar i{display:block;height:100%;width:0;background:var(--ok);border-radius:999px;transition:width .45s cubic-bezier(.2,.8,.2,1)}
.progress output{font-weight:700;font-variant-numeric:tabular-nums;color:var(--ink);min-width:6.5em;text-align:right}
.checklist{list-style:none;margin:0;padding:0;border:1px solid var(--line);border-radius:12px;background:var(--bg);overflow:hidden}
.checklist li + li,.checklist .li + .li{border-top:1px solid var(--line)}
.checklist label{display:flex;gap:14px;align-items:flex-start;padding:14px 18px;cursor:pointer;transition:background .2s}
.checklist label:hover{background:var(--surface)}
.checklist input{appearance:none;width:22px;height:22px;border:2px solid var(--tint-line);border-radius:6px;flex:none;margin:2px 0 0;display:grid;place-items:center;cursor:pointer;background:var(--bg);transition:background .2s,border-color .2s}
.checklist input::after{content:"";width:6px;height:11px;border:solid #fff;border-width:0 2.5px 2.5px 0;transform:rotate(45deg) translate(-1px,-1px);opacity:0}
.checklist input:checked{background:var(--ok);border-color:var(--ok)}
.checklist input:checked::after{opacity:1}
.checklist input:checked + span{color:var(--muted);text-decoration:line-through;text-decoration-color:var(--line)}
.checklist small{display:block;color:var(--muted);font-size:13.5px;line-height:1.5;text-decoration:none}
.check-actions{display:flex;justify-content:space-between;align-items:center;margin-top:10px;font-size:14px;color:var(--muted)}
.linkbtn{font:inherit;background:none;border:0;color:var(--blue);cursor:pointer;padding:4px 0;text-decoration:underline;text-underline-offset:3px}
.check-wrap .ph{aspect-ratio:4/3.4}
/* fee calculator */
.calc{display:grid;grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:0;border:1px solid var(--line);border-radius:14px;overflow:hidden;background:var(--bg);box-shadow:var(--shadow-sm)}
.calc-in{padding:26px;background:var(--surface);display:flex;flex-direction:column;gap:18px}
.calc-in label{font-weight:700;display:block;margin-bottom:6px}
.money{display:flex;align-items:center;border:1.5px solid var(--tint-line);border-radius:8px;background:var(--bg);padding:0 14px}
.money:focus-within{border-color:var(--blue)}
.money span{color:var(--muted)}
.money input{font:inherit;font-size:20px;font-weight:700;border:0;background:transparent;color:var(--ink);padding:10px 8px;width:100%;min-width:0;font-variant-numeric:tabular-nums;outline:none}
.presets{display:flex;flex-wrap:wrap;gap:8px}
.presets button{font:inherit;font-size:13.5px;padding:3px 12px;border-radius:999px;border:1px solid var(--line);background:var(--bg);color:var(--ink);cursor:pointer}
.presets button:hover{border-color:var(--blue);color:var(--blue)}
.calc-in label.switch{display:flex;margin:0;align-items:center;gap:10px;cursor:pointer;font-weight:500}
.switch input{appearance:none;width:42px;height:24px;border-radius:999px;background:var(--line);position:relative;cursor:pointer;transition:background .2s;margin:0;flex:none}
.switch input::after{content:"";position:absolute;top:3px;left:3px;width:18px;height:18px;border-radius:50%;background:#fff;box-shadow:0 1px 3px rgba(0,0,0,.3);transition:transform .25s cubic-bezier(.2,.8,.2,1)}
.switch input:checked{background:var(--btn)}
.switch input:checked::after{transform:translateX(18px)}
.calc-out{padding:26px}
.calc-out table{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums}
.calc-out td{padding:11px 0;border-bottom:1px solid var(--line);vertical-align:top}
.calc-out td:last-child{text-align:right;font-weight:700;white-space:nowrap;padding-left:12px}
.calc-out td small{display:block;color:var(--muted);font-size:13px;line-height:1.5}
.calc-out tr.total td{border-bottom:0;font-size:18px;color:var(--navy);padding-top:14px}
.calc-out tr.ext td{color:var(--muted)}
.calc-out tr.ext td:last-child{font-weight:500}
.calc-note{font-size:13.5px;color:var(--muted);margin-top:14px;line-height:1.6}
/* watch out */
.watch{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0;border-top:1px solid var(--line)}
.watch > div{display:flex;gap:14px;padding:20px 8px 20px 0;border-bottom:1px solid var(--line)}
.watch > div:nth-child(odd){padding-right:28px}
.watch > div:nth-child(even){padding-left:28px;border-left:1px solid var(--line)}
.watch .ic{width:36px;height:36px;border-radius:50%;background:var(--warn);color:var(--warn-ink);display:grid;place-items:center;flex:none}
.watch .ic svg,.watch .ic .ico{width:18px;height:18px}
.watch h3{font-size:16.5px}
.watch p{font-size:15px;color:var(--muted);line-height:1.65;margin-top:2px}
/* term card: the bridge between legal names and plain words */
.term{font:inherit;color:inherit;background:none;border:0;padding:0;cursor:help;text-decoration:underline dashed var(--blue);text-decoration-thickness:1.5px;text-underline-offset:4px;border-radius:2px}
.term:hover,.term[aria-expanded="true"]{color:var(--blue);background:var(--tint)}
#termcard{position:absolute;z-index:20;width:min(300px,calc(100vw - 32px));background:var(--bg);border:1px solid var(--tint-line);border-radius:10px;box-shadow:var(--shadow);padding:14px 16px 14px;font-size:15px;line-height:1.65;color:var(--ink);opacity:0;transform:translateY(-4px);transition:opacity .18s,transform .22s cubic-bezier(.2,.8,.2,1);pointer-events:none}
#termcard.on{opacity:1;transform:none;pointer-events:auto}
#termcard b{display:block;color:var(--navy);font-size:15.5px;margin-bottom:2px}
#termcard .src{display:block;margin-top:8px;font-size:12.5px;color:var(--muted)}
.term-hint{font-size:14px;color:var(--muted);margin-top:12px;display:flex;align-items:center;gap:8px}
.term-hint span{text-decoration:underline dashed var(--blue);text-underline-offset:4px;color:var(--ink)}
/* faq */
.faq{border-top:1px solid var(--line);max-width:820px}
.reviewer{max-width:820px}
.faq details{border-bottom:1px solid var(--line)}
.faq summary{cursor:pointer;list-style:none;padding:16px 36px 16px 0;font-weight:700;font-size:16.5px;position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"";position:absolute;right:6px;top:24px;width:10px;height:10px;border-right:2px solid var(--blue);border-bottom:2px solid var(--blue);transform:rotate(45deg);transition:transform .25s cubic-bezier(.2,.8,.2,1)}
.faq details[open] summary::after{transform:rotate(225deg);top:28px}
.faq details p{padding:0 0 18px;color:var(--ink)}
/* reviewer + related */
.reviewer{display:flex;gap:18px;align-items:center;border:1px solid var(--line);border-radius:12px;padding:18px 20px;margin-top:40px}
.reviewer .av{width:64px;height:64px;border-radius:50%;background:repeating-linear-gradient(45deg,var(--surface),var(--surface) 6px,var(--bg) 6px,var(--bg) 12px);border:1.5px dashed var(--line);display:grid;place-items:center;font-size:11px;color:var(--muted);text-align:center;line-height:1.3;flex:none}
.reviewer strong{color:var(--navy)}
.reviewer p{font-size:14.5px;color:var(--muted);line-height:1.6}
.tbd{background:var(--warn);color:var(--warn-ink);padding:0 6px;border-radius:4px}
.related{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.related a{display:flex;flex-direction:column;gap:4px;text-decoration:none;color:var(--ink);border-top:3px solid var(--tint-line);padding:14px 2px 4px;transition:border-color .2s}
.related a:hover{border-top-color:var(--blue)}
.related strong{color:var(--navy);display:flex;align-items:center;gap:6px}
.related strong svg,.related strong .ico{width:16px;height:16px;color:var(--blue)}
.related span{font-size:14.5px;color:var(--muted);line-height:1.55}
.reads{margin-top:26px;display:flex;flex-wrap:wrap;gap:8px 18px;font-size:15px}
.reads b{color:var(--muted);font-weight:500}
/* cta band */
.cta-band{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);background:var(--band);color:var(--band-ink);border-radius:16px;overflow:hidden}
.cta-band .txt{padding:clamp(26px,4vw,44px);display:flex;flex-direction:column;gap:12px;justify-content:center}
.cta-band h2{color:var(--band-ink)}
.cta-band p{color:var(--band-muted)}
.cta-band .meta{display:flex;flex-wrap:wrap;gap:4px 18px;font-size:14px;color:var(--band-muted);font-variant-numeric:tabular-nums;margin-top:4px}
.cta-band .img{position:relative;min-height:240px}
.cta-band .img img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}
.site-foot{border-top:1px solid var(--line);background:var(--surface);font-size:14px;color:var(--muted);}
.foot-in{display:flex;flex-wrap:wrap;gap:24px 40px;justify-content:space-between;padding-block:30px}
.foot-in p{margin:2px 0}
.foot-in strong{color:var(--ink)}
@media (max-width:960px){.stage{grid-template-columns:44px minmax(0,1fr)}
.stage .dot{width:44px;height:44px}
.stage .dot svg,.stage .dot .ico{width:22px;height:22px}
.journey::before{left:21px}
.stage .ph,.check-wrap .ph{display:none}
.fit,.check-wrap,.calc{grid-template-columns:minmax(0,1fr)}
.topnav{display:none}
.head-in{justify-content:space-between}

}
@media (max-width:820px){.ov-hero,.svc-hero{grid-template-columns:minmax(0,1fr);gap:30px}
.ov-photo{aspect-ratio:4/3;max-height:none}
.cpa-card{right:12px;bottom:12px;left:auto}
.tag-photo{top:12px;bottom:auto}
.lanes-head{display:none}
.lanes::before{left:20px;margin-left:0}
.lane{grid-template-columns:40px minmax(0,1fr);gap:14px;align-items:start}
.lane .num{grid-column:1 !important;grid-row:1 !important;margin-top:8px}
.lane .card{grid-column:2 !important;grid-row:1 !important}
.lane.both .num{display:grid;background:var(--bg);box-shadow:inset 0 0 0 2px var(--line);color:var(--navy)}
.lane.both .card{margin-top:0}
.lane .who{display:inline-block;font-size:12px;font-weight:700;border-radius:999px;padding:0 8px;margin-bottom:2px}
.lane.we .who{background:var(--bg);color:var(--blue)}
.lane.you .who{background:var(--bg);color:var(--paper-ink)}
.lane.both .who{background:var(--bg);color:var(--navy)}
.qa,.watch,.related{grid-template-columns:minmax(0,1fr)}
.watch > div:nth-child(n){padding:18px 0;border-left:0}
.cta-band{grid-template-columns:minmax(0,1fr)}
.cta-band .img{min-height:200px;order:-1}

}
@media (max-width:560px){body{font-size:16px}
.choice .ans{padding-left:18px}
.cpa-card{position:static;max-width:none;box-shadow:none;border-radius:0;border-top:1px solid var(--line)}
.jump{margin-left:0}
.btn,.wp-block-button.btn > .wp-block-button__link{width:100%}
.cta-row .btn.ghost,.cta-row .wp-block-button.btn.ghost > .wp-block-button__link{width:100%}

}
/* shared additions for all service pages */
.jump{display:flex;align-items:center;gap:8px;margin-left:auto}
.jump select{font:inherit;font-size:13.5px;color:var(--warn-ink);background:var(--bg);border:1px solid var(--warn-line);border-radius:999px;padding:2px 10px}
.nn{display:flex;gap:10px;margin-top:18px;padding-top:16px;border-top:1px solid var(--line);font-size:14.5px;color:var(--muted);line-height:1.6}
.nn svg,.nn .ico{width:18px;height:18px;color:var(--blue);margin-top:3px}
.tablewrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:var(--bg)}
.tablewrap table{border-collapse:collapse;width:100%;font-size:15.5px}
.tablewrap table.wide{min-width:560px}
.tablewrap th,.tablewrap td{text-align:left;padding:12px 16px;border-bottom:1px solid var(--line);vertical-align:top;line-height:1.6}
.tablewrap th{background:var(--surface);color:var(--navy);font-weight:700;white-space:nowrap}
.tablewrap tr:last-child td{border-bottom:0}
.tablewrap td:first-child{font-weight:700;color:var(--ink)}
.datein{font:inherit;font-size:19px;font-weight:700;border:1.5px solid var(--tint-line);border-radius:8px;padding:9px 12px;background:var(--bg);color:var(--ink);width:100%;font-variant-numeric:tabular-nums}
.bigline{font-size:18px}
.bigline strong{color:var(--navy);font-size:24px;font-variant-numeric:tabular-nums;display:block}
.chk{display:flex!important;gap:10px;align-items:flex-start;font-weight:500!important;line-height:1.6;cursor:pointer}
.chk input{width:20px;height:20px;margin-top:3px;accent-color:var(--btn);flex:none}
.verdict{border-radius:10px;padding:16px 18px;background:var(--surface);display:flex;flex-direction:column;gap:4px}
.verdict b{font-size:20px;color:var(--navy)}
.verdict span{color:var(--muted);line-height:1.65}
.verdict.must{background:var(--tint);box-shadow:inset 0 0 0 1.5px var(--tint-line)}
.verdict.maybe{background:var(--warn);box-shadow:inset 0 0 0 1.5px var(--warn-line)}
.verdict.maybe b{color:var(--warn-ink)}
.verdict.ok{background:var(--surface);box-shadow:inset 0 0 0 1px var(--line)}
.rules{list-style:none;margin:16px 0 0;padding:0;display:flex;flex-direction:column;gap:8px}
.rules li,.rules .li{position:relative;padding-left:28px;color:var(--muted);transition:color .2s}
.rules li::before,.rules .li::before{content:"";position:absolute;left:0;top:.35em;width:18px;height:18px;border-radius:50%;box-shadow:inset 0 0 0 2px var(--line);transition:background .2s,box-shadow .2s}
.rules li.hit,.rules .li.hit{color:var(--ink);font-weight:700}
.rules li.hit::before,.rules .li.hit::before{background:var(--btn);box-shadow:none}
.cal{display:flex;flex-direction:column;gap:10px;max-width:860px}
.cal-item{display:grid;grid-template-columns:110px minmax(0,1fr) auto;gap:18px;align-items:center;background:var(--bg);border:1px solid var(--line);border-radius:12px;padding:14px 20px}
.cal-item.next{border-color:var(--blue);box-shadow:var(--shadow-sm)}
.cal-item .when b{display:block;font-size:22px;color:var(--navy);line-height:1.2}
.cal-item .when span{font-size:13px;color:var(--muted);font-variant-numeric:tabular-nums}
.cal-item p{font-size:14.5px;color:var(--muted);line-height:1.6}
.cal-item .left{font-weight:700;color:var(--blue);font-size:14.5px;white-space:nowrap}
.cal-all{margin-top:22px;max-width:860px}
.cal-all summary{cursor:pointer;color:var(--blue);font-weight:700;margin-bottom:12px}
.tl{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0;position:relative}
.tl li,.tl .li{position:relative;padding:34px 22px 0 0}
.tl li::before,.tl .li::before{content:"";position:absolute;left:0;top:8px;width:16px;height:16px;border-radius:50%;background:var(--btn);box-shadow:0 0 0 4px var(--tint)}
.tl li::after,.tl .li::after{content:"";position:absolute;left:24px;right:8px;top:15px;height:2px;background:var(--tint-line)}
.tl li:last-child::after,.tl .li:last-child::after{display:none}
.tl .d{display:block;font-size:14px;color:var(--blue);font-weight:700;font-variant-numeric:tabular-nums}
.tl b{display:block;font-size:18px;color:var(--navy);margin:2px 0}
.tl p{color:var(--muted);font-size:15px;line-height:1.6}
.dodont{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}
.dodont > div{border-radius:12px;padding:20px 22px}
.dodont .do{background:var(--tint);box-shadow:inset 0 0 0 1px var(--tint-line)}
.dodont .dont{background:var(--warn);box-shadow:inset 0 0 0 1px var(--warn-line)}
.dodont h3{display:flex;align-items:center;gap:8px;margin-bottom:10px}
.dodont .do h3{color:var(--blue)}
.dodont .dont h3{color:var(--warn-ink)}
.dodont ul,.dodont .ul{margin:0;padding-left:20px;display:flex;flex-direction:column;gap:6px}
.docs-box{max-width:760px}
.money input::placeholder{color:var(--muted);font-weight:400;opacity:.8}
@media (max-width:820px){.cal-item{grid-template-columns:minmax(0,1fr);gap:4px}
.cal-item .when{display:flex;align-items:baseline;gap:10px}
.tl{grid-template-columns:minmax(0,1fr);gap:18px}
.tl li,.tl .li{padding:0 0 0 30px}
.tl li::before,.tl .li::before{top:5px}
.tl li::after,.tl .li::after{left:7px;right:auto;top:26px;bottom:-14px;width:2px;height:auto}
.dodont{grid-template-columns:minmax(0,1fr)}
.jump{margin-left:0}

}
/* tools */
.tool-hero{padding-block:clamp(28px,5vw,56px) 8px;display:flex;flex-direction:column;gap:12px}
.tool-hero .answer{font-size:clamp(18px,2.1vw,21px);line-height:1.6;max-width:760px;font-weight:500}
.tool-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.tool-card{display:flex;flex-direction:column;gap:6px;padding:20px 22px;border-radius:12px;background:var(--bg);border:1px solid var(--line);text-decoration:none;color:var(--ink);box-shadow:var(--shadow-sm);transition:border-color .2s,transform .2s}
.tool-card:hover{border-color:var(--blue);transform:translateY(-2px)}
.tool-card .ic{width:42px;height:42px;border-radius:10px;background:var(--tint);color:var(--blue);display:grid;place-items:center;margin-bottom:4px}
.tool-card strong{color:var(--navy);font-size:17.5px}
.tool-card span:last-child{color:var(--muted);font-size:14.5px;line-height:1.6}
.tool-card.soft{box-shadow:none;background:var(--surface)}
.opt{font-weight:400;color:var(--muted);font-size:13px;margin-left:8px}
.lbl{font-weight:700;display:block;margin-bottom:6px}
.hint{font-size:13.5px;color:var(--muted);margin-top:6px;line-height:1.6}
.hint.good{color:var(--ok)}
.hint.bad{color:#c0392b}
.seg{display:flex;flex-wrap:wrap;gap:8px;margin-top:10px}
.seg label{position:relative;cursor:pointer}
.seg input{position:absolute;opacity:0;pointer-events:none}
.seg span{display:inline-block;padding:7px 14px;border-radius:999px;border:1.5px solid var(--tint-line);background:var(--bg);font-size:14.5px;font-weight:500;transition:background .2s,color .2s,border-color .2s}
.seg input:checked + span{background:var(--btn);border-color:var(--btn);color:#fff}
.seg input:focus-visible + span{outline:3px solid var(--blue);outline-offset:2px}
.inv-tool{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);border:1px solid var(--line);border-radius:14px;overflow:hidden;background:var(--bg);box-shadow:var(--shadow-sm)}
.iv-sum{width:100%;border-collapse:collapse;margin-top:16px;font-variant-numeric:tabular-nums}
.iv-sum td{padding:10px 0;border-bottom:1px solid var(--line)}
.iv-sum td:last-child{text-align:right;font-weight:700}
.iv-sum tr.total td{border-bottom:0;font-size:19px;color:var(--navy)}
.iv-pick{border:0;margin:0 0 18px;padding:0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}
.iv-pick legend{font-weight:700;color:var(--navy);margin-bottom:10px;padding:0;font-size:17px}
.iv-pick label{position:relative;cursor:pointer;display:block}
.iv-pick input{position:absolute;opacity:0;pointer-events:none}
.iv-pick label > span{display:flex;flex-direction:column;gap:4px;padding:16px 18px;border-radius:12px;border:2px solid var(--tint-line);background:var(--bg);transition:border-color .2s,background .2s,box-shadow .2s;height:100%}
.iv-pick b{font-size:18px;color:var(--navy)}
.iv-pick small{color:var(--muted);font-size:14px;line-height:1.5}
.iv-pick input:checked + span{border-color:var(--btn);background:var(--tint);box-shadow:0 0 0 3px color-mix(in srgb,var(--btn) 18%,transparent)}
.iv-pick input:focus-visible + span{outline:3px solid var(--blue);outline-offset:2px}
.iv-items-head,.iv-item{display:grid;grid-template-columns:minmax(0,1.6fr) minmax(0,.6fr) minmax(0,1fr) 36px;gap:6px;align-items:center}
.iv-items-head{font-size:13px;color:var(--muted);font-weight:700;margin-bottom:4px}
.iv-items{display:flex;flex-direction:column;gap:6px}
.iv-item input{font:inherit;font-size:16px;border:1.5px solid var(--tint-line);border-radius:8px;background:var(--bg);color:var(--ink);padding:9px 10px;width:100%;min-width:0;font-variant-numeric:tabular-nums}
.iv-item input:focus{outline:none;border-color:var(--blue)}
.iv-item .in-q,.iv-item .in-p{text-align:right}
.iv-del{width:36px;height:36px;border:0;border-radius:8px;background:transparent;color:var(--muted);display:grid;place-items:center;cursor:pointer}
.iv-del:hover{background:var(--tint);color:var(--ink)}
.iv-del:disabled{opacity:.3;cursor:default;background:transparent}
.iv-del svg.i,.iv-del .ico{width:18px;height:18px}
.iv-add{margin-top:8px;display:inline-flex;align-items:center;gap:6px;border:1.5px dashed var(--tint-line);background:transparent;color:var(--blue);font:inherit;font-weight:700;padding:8px 14px;border-radius:8px;cursor:pointer}
.iv-add:hover{background:var(--tint)}
.iv-add svg.i,.iv-add .ico{width:18px;height:18px}
.inv-paper-wrap{margin-top:32px}
.inv-cap{font-weight:700;margin-bottom:4px;color:var(--navy);font-size:18px}
.iv-zoom{display:flex;align-items:center;gap:12px;flex-wrap:wrap;margin:6px 0 4px;font-size:13.5px;color:var(--muted)}
.iv-zoom[hidden]{display:none}
.iv-zoom button{font:inherit;font-weight:700;color:var(--blue);background:var(--tint);border:0;border-radius:999px;padding:6px 14px;cursor:pointer}
.verdict b{text-wrap:balance}
.inv-scroll{overflow-x:auto;padding:6px 4px 10px;-webkit-overflow-scrolling:touch}
.inv-scroll:focus-visible{outline:3px solid var(--blue);outline-offset:2px}
.inv-stack{--ink-f:#24272c;--pen:#1d55c4;--rule:#24272c;position:relative;min-width:700px;max-width:880px;padding:0 26px 0 0;font-variant-numeric:tabular-nums}
.inv-stack.s2{padding-bottom:30px}
.inv-stack.s3{padding-bottom:58px}
.sheet{background:#fff;border:1.5px solid #9aa0a8;color:var(--ink-f)}
.sheet.back{position:absolute;left:14px;right:12px;top:30px;bottom:28px;display:flex;align-items:flex-end;justify-content:flex-end;padding:0 18px 4px;background:#eceef1;font-size:13px;letter-spacing:.12em;color:#3c4048}
.sheet.back.b2{left:28px;right:0;top:58px;bottom:0;background:#dfe2e6}
.s2 .sheet.back.b1{bottom:0}
.sheet.front{position:relative;padding:16px 18px 10px;border-color:var(--rule);box-shadow:0 12px 28px -14px rgba(20,30,50,.45);font-size:14px}
.inv-stack .hl{color:var(--pen);font-family:"LXGW WenKai TC","Kaiti TC","DFKai-SB",var(--font);font-weight:700;font-size:16px}
.if-top{display:grid;grid-template-columns:1fr auto 1fr;align-items:start;gap:10px}
.if-no{font-size:17px;letter-spacing:.14em;padding-top:4px;font-weight:600}
.if-title{display:flex;flex-direction:column;align-items:center;gap:3px;text-align:center}
.if-title b{font-size:20px;letter-spacing:.18em;white-space:nowrap}
.if-title span{letter-spacing:.1em;white-space:nowrap}
.if-meta{margin-top:8px;display:flex;flex-direction:column;gap:4px}
.if-line{display:flex;align-items:center;gap:6px;min-height:28px}
.if-line .k{font-weight:600;white-space:nowrap}
.if-ban{display:inline-flex;border:1.5px solid var(--rule)}
.if-ban i{font-style:normal;width:28px;height:28px;display:grid;place-items:center;border-left:1px solid var(--rule)}
.if-ban i:first-child{border-left:0}
.if-date{margin-left:auto;letter-spacing:.06em;white-space:nowrap}
.if-addr{justify-content:space-between;font-size:12.5px}
.if-addr span:not(.k){text-align:center;line-height:1.15;min-width:2.4em}
.if-addr .k{font-size:14px}
.if-body{display:flex;border:1.5px solid var(--rule);margin-top:6px}
.if-tbl{flex:1 1 74%;min-width:0;border-collapse:collapse;border-style:hidden;table-layout:fixed}
.if-tbl th,.if-tbl td{border:1px solid var(--rule);height:32px;padding:0 8px;box-sizing:border-box;overflow:hidden;white-space:nowrap;text-overflow:ellipsis}
.if-tbl th,.if-tbl .lab{font-weight:600;text-align:justify;text-align-last:justify;letter-spacing:.1em}
.if-tbl th{padding:0 12px}
.if-tbl .lab{padding:0 14px}
.if-tbl .lab.sm{font-size:11.5px;line-height:1.2;letter-spacing:.02em;padding:0 6px;white-space:normal;text-align-last:auto;text-align:center}
.if-tbl td.n{text-align:right}
.if-tbl td[colspan]{padding:0}
.if-tbl td.lab[colspan]{padding:0 14px}
.tk div{display:grid;grid-template-columns:repeat(3,1fr);grid-template-rows:15px 17px;height:100%}
.tk span{font-size:11px;text-align:center;border-left:1px solid var(--rule);border-bottom:1px solid var(--rule);letter-spacing:.1em;line-height:14px}
.tk i{border-left:1px solid var(--rule);display:grid;place-items:center}
.tk span:first-child,.tk i:nth-of-type(1){border-left:0}
.if-tick{width:18px;height:18px;fill:none;stroke:var(--pen);stroke-width:3;stroke-linecap:round;stroke-linejoin:round}
.taxr td{height:32px}
.if-caps{display:grid;grid-template-columns:repeat(9,minmax(0,1fr));height:100%}
.if-caps span{display:flex;align-items:center;justify-content:center;gap:2px}
.if-caps b{min-width:1.1em;text-align:center}
.if-caps small{font-size:14px;font-weight:600}
.caps td{height:38px}
.if-kind{display:grid;grid-template-columns:repeat(3,auto 1fr);height:100%;align-items:stretch}
.if-kind span{display:flex;align-items:center;padding:0 10px;letter-spacing:.1em;border-left:1px solid var(--rule)}
.if-kind span:first-child{border-left:0}
.if-kind i{display:grid;place-items:center;border-left:1px solid var(--rule)}
.if-side{flex:0 0 26%;border-left:1.5px solid var(--rule);display:flex;flex-direction:column}
.if-side .sh{height:32px;line-height:31px;padding:0 14px;text-align:justify;font-weight:600;letter-spacing:.3em;border-bottom:1px solid var(--rule);text-align-last:justify}
.if-side .sh.sm{white-space:nowrap;overflow:hidden;letter-spacing:.04em;font-size:12.5px;text-align:center;text-align-last:center;padding:0 6px;border-top:1px solid var(--rule)}
.if-side .sb{height:64px}
.stamp{flex:1;display:grid;place-items:center;padding:14px}
.stamp span{border:2px dashed #b9bec6;color:#8a9099;border-radius:50%;aspect-ratio:1;width:min(120px,80%);display:grid;place-items:center;font-weight:700;letter-spacing:.1em;font-size:15px}
.if-foot{display:flex;justify-content:space-between;align-items:baseline;gap:12px;margin-top:6px;font-size:12px}
.if-foot b{font-size:15px;letter-spacing:.14em;white-space:nowrap}
.lt-h3{font-size:20px;color:var(--navy);margin:40px 0 16px;text-wrap:balance}
.lt-h3:first-of-type{margin-top:8px}
.lt-ways{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}
.lt-way{display:grid;grid-template-columns:180px minmax(0,1fr);gap:18px;align-items:start;background:var(--bg);border:1px solid var(--line);border-radius:14px;padding:18px}
.lt-way.lt-bad{background:var(--warn);border-color:var(--warn-line)}
.lt-txt h4{font-size:17px;color:var(--navy);margin:0 0 6px}
.lt-bad .lt-txt h4{color:var(--warn-ink)}
.lt-txt p{margin:0 0 8px;line-height:1.7;font-size:15px}
.lt-do{background:var(--surface);border-radius:8px;padding:8px 12px;font-size:14.5px}
.lt-bad .lt-do{background:var(--bg)}
.lt-do b{color:var(--blue);margin-right:6px}
.lt-bad .lt-do b{color:var(--warn-ink)}
/* illustrations: physical objects keep their own colours in both themes */
.lt-ill{position:relative;height:124px;border-radius:6px;font-size:11.5px;color:#2b2f36;overflow:hidden}
.env{background:#f3ead7;border:1px solid #d8c9a8;box-shadow:0 6px 14px -8px rgba(40,30,10,.5)}
.env-flap{position:absolute;inset:0 0 auto 0;height:46px;background:linear-gradient(to bottom right,transparent 49.5%,#e6d9bc 50%) left/50% 100% no-repeat,linear-gradient(to bottom left,transparent 49.5%,#e6d9bc 50%) right/50% 100% no-repeat;opacity:.7}
.env-from{position:absolute;left:10px;top:54px;font-weight:700;font-size:12px;z-index:1}
.env-reg{position:absolute;right:10px;top:10px;border:2px solid #b3261e;color:#b3261e;font-weight:800;padding:1px 6px;transform:rotate(-8deg);letter-spacing:.2em;z-index:1}
.env-to{position:absolute;left:46px;bottom:14px;font-size:13px;font-weight:700;border-bottom:1px solid #b9a982;z-index:1}
.slip{background:#fff;border:1px solid #c9ced6;padding:10px 12px;transform:rotate(-2deg);box-shadow:0 6px 14px -8px rgba(0,0,0,.4);margin:4px 6px}
.slip b{display:block;text-align:center;letter-spacing:.2em;font-size:13px;border-bottom:1px solid #2b2f36;padding-bottom:4px;margin-bottom:6px}
.slip dl{display:grid;grid-template-columns:auto 1fr;gap:3px 8px;margin:0}
.slip dt{color:#5b616b}
.slip dd{margin:0;border-bottom:1px dotted #9aa0a8;font-weight:700}
.slip-tape{position:absolute;top:-6px;left:50%;width:54px;height:16px;margin-left:-27px;background:rgba(240,215,120,.75);transform:rotate(3deg)}
.web{background:#fff;border:1px solid #c9ced6;box-shadow:0 6px 14px -8px rgba(0,0,0,.35)}
.web-bar{display:flex;align-items:center;gap:4px;background:#e9edf2;padding:5px 8px;font-size:10.5px;color:#4b525c}
.web-bar i{width:7px;height:7px;border-radius:50%;background:#c3c9d1}
.web-bar span{margin-left:6px;background:#fff;border-radius:4px;padding:1px 8px;flex:1;white-space:nowrap;overflow:hidden}
.web-body{padding:8px 10px;display:flex;flex-direction:column;gap:6px}
.web-body b{font-size:12px;color:#1c346f}
.web-body .ln{height:6px;border-radius:3px;background:#e3e7ec}
.web-body .ln.s{width:60%}
.web-btn{align-self:flex-start;background:#106ea9;color:#fff;border-radius:4px;padding:2px 10px;font-weight:700;font-size:11px}
.phone{background:#1d2129;border-radius:16px;padding:10px 8px;border:3px solid #3a3f48}
.ph-msg{background:#f1f3f6;border-radius:10px;padding:7px 9px;display:flex;flex-direction:column;gap:3px;line-height:1.35}
.ph-msg b{font-size:10.5px;color:#5b616b}
.ph-msg u{color:#1d55c4}
.ph-x{position:absolute;right:10px;bottom:10px;background:#b3261e;color:#fff;font-weight:800;padding:2px 8px;border-radius:999px;font-size:12px;letter-spacing:.1em}
.lt-anat{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(0,1fr);gap:28px;align-items:start}
.lt-paper{position:relative;background:#fff;color:#22262c;border:1px solid #cfd4db;box-shadow:0 14px 30px -16px rgba(20,30,50,.45);padding:26px 26px 22px;font-size:14px;line-height:1.75;overflow:hidden;font-family:"Noto Serif TC","PMingLiU",serif}
.lt-wm{position:absolute;right:-10px;top:42%;transform:rotate(-24deg);font-size:84px;font-weight:900;color:rgba(179,38,30,.10);letter-spacing:.2em;pointer-events:none;font-family:var(--font)}
.lp-org{text-align:center;font-size:20px;font-weight:700;letter-spacing:.08em;margin:0 0 6px}
.lp-contact{display:flex;flex-direction:column;align-items:flex-end;font-size:12px;color:#454b54;margin-bottom:8px}
.lp-to{font-size:16px;margin:0 0 6px}
.lp-meta{display:flex;flex-direction:column;font-size:12.5px;color:#383d45;margin-bottom:10px}
.lp-main{font-size:15.5px;margin:0 0 8px}
.lp-due{font-style:normal;background:linear-gradient(transparent 55%,rgba(240,200,60,.55) 55%);position:relative}
.lp-desc{font-size:15px}
.lp-desc ol,.lp-desc .ul{margin:2px 0 0;padding-left:2.4em;list-style:cjk-ideographic}
.lp-desc li,.lp-desc .li{margin-bottom:2px}
.lp-cc{font-size:12.5px;color:#454b54;margin:10px 0 0}
.mk{display:inline-grid;place-items:center;width:20px;height:20px;border-radius:50%;background:#b3261e;color:#fff;font:700 12px/1 var(--font);margin-right:6px;vertical-align:2px;flex:none}
.lp-due .mk{margin:0 0 0 4px}
.lt-keys{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:14px}
.lt-keys li,.lt-keys .li{display:flex;gap:10px;align-items:flex-start;line-height:1.7;font-size:15px}
.lt-keys .mk{margin-top:3px;width:24px;height:24px;font-size:13px}
.lt-keys b{display:block;color:var(--navy);font-size:16px}
.lt-types td small{display:block;color:var(--muted);font-size:13px;font-weight:400}
.lt-types td:first-child{white-space:nowrap}
@media (max-width:960px){.lt-ways{grid-template-columns:minmax(0,1fr)}
.lt-anat{grid-template-columns:minmax(0,1fr)}}
@media (max-width:560px){.lt-way{grid-template-columns:minmax(0,1fr)}
.lt-ill{max-width:260px}
.lt-paper{padding:18px 14px;font-size:13px}
.lp-org{font-size:17px}
.lp-main,.lp-desc{font-size:14px}
.lt-types{min-width:0!important}
.lt-types thead{display:none}
.lt-types,.lt-types tbody,.lt-types tr,.lt-types td{display:block;width:auto}
.lt-types tr{padding:12px 14px;border-bottom:1px solid var(--line)}
.lt-types td{border:0!important;padding:2px 0!important}
.lt-types td:first-child{white-space:normal;font-size:16px}
.lt-types td:nth-child(2){color:var(--muted)}}
.og-lead{color:var(--muted);margin:-6px 0 16px;max-width:65ch}
.og-list{display:flex;flex-direction:column;background:var(--bg);border:1px solid var(--line);border-radius:14px}
.og-item{display:grid;grid-template-columns:200px minmax(0,1fr);gap:22px;padding:22px;border-top:1px solid var(--line)}
.og-item:first-child{border-top:0}
.og-thumb{position:relative;display:block;padding:0;border:1px solid var(--line);border-radius:10px;overflow:hidden;background:#fff;cursor:zoom-in;height:170px;box-shadow:var(--shadow-sm)}
.og-thumb img{width:100%;height:100%;object-fit:cover;object-position:top;display:block}
.og-thumb.sm{height:200px}
.og-zoom{position:absolute;right:8px;bottom:8px;background:rgba(28,52,111,.88);color:#fff;font-size:12px;font-weight:700;padding:2px 8px;border-radius:999px}
.og-thumb:focus-visible{outline:3px solid var(--blue);outline-offset:2px}
.og-txt h4,.og-reply h4{font-size:18px;color:var(--navy);margin:0 0 6px}
.og-tag{display:inline-block;font-size:13px;font-weight:700;padding:2px 10px;border-radius:999px;margin-bottom:8px}
.og-tag.t-pay{background:var(--tint);color:var(--blue)}
.og-tag.t-warn{background:var(--warn);color:var(--warn-ink)}
.og-tag.t-bad{background:var(--warn);color:var(--warn-ink);box-shadow:inset 0 0 0 1px var(--warn-line)}
.og-txt p,.og-reply p{margin:0 0 8px;line-height:1.75;max-width:65ch}
.og-look{font-size:14.5px;background:var(--surface);border-radius:8px;padding:8px 12px}
.og-look b,.og-forms b{color:var(--navy);margin-right:8px}
.og-src{margin-right:18px}
.og-src,.og-forms a{display:inline-flex;align-items:center;gap:4px;font-weight:700;font-size:14.5px;text-decoration:none}
.og-src svg,.og-forms svg,.og-src .ico,.og-forms .ico{width:16px;height:16px}
.og-reply{margin-top:16px;display:grid;grid-template-columns:200px minmax(0,1fr);gap:22px;padding:22px;border-radius:14px;background:var(--tint);box-shadow:inset 0 0 0 1px var(--tint-line)}
.og-forms{display:flex;flex-wrap:wrap;gap:6px 18px;align-items:center}
.og-forms b{flex-basis:100%}
.og-dlg{border:0;border-radius:12px;padding:12px;max-width:min(920px,94vw);max-height:92vh;background:var(--bg);color:var(--ink)}
.og-dlg::backdrop{background:rgba(10,16,28,.7)}
.og-dlg img{display:block;max-width:100%;height:auto;background:#fff;border-radius:6px}
.og-dlg p{margin:8px 4px 0;font-size:14px;color:var(--muted)}
.og-dlg form{display:flex;justify-content:flex-end;margin-bottom:8px}
.og-close{font:inherit;font-weight:700;border:0;background:var(--tint);color:var(--blue);padding:6px 16px;border-radius:999px;cursor:pointer}
@media (max-width:560px){.og-item,.og-reply{grid-template-columns:minmax(0,1fr);padding:16px}
.og-thumb{height:150px}}
.ans-jump{display:inline-flex;align-items:center;gap:6px;margin-top:10px;padding:8px 16px;border-radius:999px;background:var(--tint);color:var(--blue);font-weight:700;text-decoration:none}
.ans-jump:hover{background:var(--tint-line)}
.ans-jump svg.i,.ans-jump .ico{width:18px;height:18px;transform:rotate(90deg)}
/* blog */
.bl-hero{padding-block:clamp(28px,5vw,56px) 28px;max-width:860px}
.bl-hero .answer{font-size:clamp(18px,2.1vw,21px);line-height:1.6;margin-top:12px;font-weight:500}
.bl-search{margin-top:22px;display:flex;align-items:center;gap:10px;border:1.5px solid var(--tint-line);border-radius:10px;background:var(--bg);padding:0 16px;max-width:620px}
.bl-search:focus-within{border-color:var(--blue);box-shadow:0 0 0 3px color-mix(in srgb,var(--blue) 18%,transparent)}
.bl-search svg,.bl-search .ico{color:var(--muted)}
.bl-search input{font:inherit;font-size:17px;border:0;background:transparent;color:var(--ink);padding:14px 0;width:100%;min-width:0;outline:none}
.bl-h2{font-size:20px;color:var(--navy);margin-bottom:14px}
.bl-quick{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 28px}
.bl-quick li,.bl-quick .li{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:13px 0;border-bottom:1px solid var(--line);flex-wrap:wrap}
.bl-quick li span,.bl-quick .li span{font-weight:700;color:var(--ink)}
.bl-quick a{display:inline-flex;align-items:center;gap:4px;font-weight:700;font-size:14.5px;text-decoration:none;white-space:nowrap}
.bl-quick a svg,.bl-quick a .ico{width:16px;height:16px}
.bl-tabs{display:flex;flex-wrap:wrap;gap:8px}
.bl-tab{font:inherit;display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:999px;border:1.5px solid var(--tint-line);background:var(--bg);color:var(--navy);cursor:pointer;font-weight:700;font-size:15px;transition:background .2s,border-color .2s,color .2s}
.bl-tab svg,.bl-tab .ico{width:18px;height:18px}
.bl-tab em{font-style:normal;font-size:12.5px;font-weight:700;background:var(--tint);color:var(--blue);border-radius:999px;padding:0 8px;min-width:24px;text-align:center}
.bl-tab:hover{border-color:var(--blue)}
.bl-tab[aria-selected="true"]{background:var(--navy);border-color:var(--navy);color:var(--band-ink)}
.bl-tab[aria-selected="true"] em{background:rgba(255,255,255,.18);color:var(--band-ink)}
.bl-tab:focus-visible{outline:3px solid var(--blue);outline-offset:2px}
.bl-count{margin:14px 0 4px;color:var(--muted);font-size:14px}
.bl-list{display:flex;flex-direction:column;gap:32px;margin-top:8px}
.bl-grp h3{display:flex;align-items:center;gap:10px;font-size:19px;color:var(--navy);padding-bottom:10px;border-bottom:2px solid var(--navy)}
.bl-grp h3 svg,.bl-grp h3 .ico{width:22px;height:22px;color:var(--blue)}
.bl-grp ul,.bl-grp .ul{list-style:none;margin:16px 0 0;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}
.bl-row[hidden]{display:none}
.bl-card{display:flex;flex-direction:column;height:100%;background:var(--bg);border:1px solid var(--line);border-radius:14px;overflow:hidden;text-decoration:none;color:var(--ink);box-shadow:var(--shadow-sm);transition:transform .25s cubic-bezier(.2,.8,.2,1),box-shadow .25s}
.bl-card:hover{transform:translateY(-3px);box-shadow:var(--shadow)}
.bl-card:focus-visible{outline:3px solid var(--blue);outline-offset:3px}
.bl-img{display:block;aspect-ratio:16/9;overflow:hidden;background:var(--surface)}
.bl-img img{width:100%;height:100%;object-fit:cover;display:block;transition:transform .5s cubic-bezier(.2,.8,.2,1)}
.bl-card:hover .bl-img img{transform:scale(1.04)}
.bl-body{display:flex;flex-direction:column;gap:8px;padding:16px 18px 20px}
.bl-meta{display:flex;flex-wrap:wrap;align-items:center;gap:6px 10px;font-size:13px;color:var(--muted)}
.bl-cat{font-weight:700;color:var(--blue);background:var(--tint);border-radius:999px;padding:2px 10px}
.bl-meta time{font-variant-numeric:tabular-nums}
.bl-title{font-size:17px;font-weight:700;color:var(--navy);line-height:1.5;text-wrap:pretty;display:-webkit-box;-webkit-line-clamp:3;-webkit-box-orient:vertical;overflow:hidden}
.bl-card:hover .bl-title{color:var(--blue)}
.bl-sum{color:var(--muted);line-height:1.7;font-size:14.5px;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}
.bl-empty{padding:24px 4px;color:var(--muted)}
.bl-notice{margin-top:28px;display:flex;gap:12px;align-items:flex-start;background:var(--warn);border:1px solid var(--warn-line);border-radius:12px;padding:16px 18px}
.bl-notice .ic{color:var(--warn-ink);flex:none;margin-top:2px}
.bl-notice b{color:var(--warn-ink)}
.bl-notice p{margin:4px 0 0;line-height:1.65;font-size:15px}
/* about */
.ab-cpa{display:grid;grid-template-columns:240px minmax(0,1fr);gap:32px;background:var(--bg);border:1px solid var(--line);border-radius:16px;padding:28px;box-shadow:var(--shadow-sm)}
.ab-face{display:flex;flex-direction:column;align-items:center;text-align:center;gap:4px}
.ab-photo{width:150px;height:150px;border-radius:50%;margin-bottom:10px;background:repeating-linear-gradient(45deg,var(--surface),var(--surface) 8px,var(--bg) 8px,var(--bg) 16px);border:1.5px dashed var(--line);display:grid;place-items:center;font-size:13px;color:var(--muted);line-height:1.4}
.ab-face strong{font-size:24px;color:var(--navy)}
.ab-face span{color:var(--muted);font-size:14.5px}
.ab-detail h3{font-size:17px;color:var(--navy);margin-bottom:10px}
.ab-skills{display:flex;flex-wrap:wrap;gap:8px}
.ab-skills a{padding:7px 14px;border-radius:999px;background:var(--tint);color:var(--blue);font-weight:700;font-size:14.5px;text-decoration:none;transition:background .2s}
.ab-skills a:hover{background:var(--tint-line)}
.ab-cv{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;margin-top:24px;padding-top:20px;border-top:1px solid var(--line)}
.ab-cv h4{font-size:15px;color:var(--navy);margin-bottom:6px}
.ab-cv ul,.ab-cv .ul{margin:0;padding-left:18px;display:flex;flex-direction:column;gap:4px;font-size:14.5px;line-height:1.6}
.ab-vs{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.3fr);gap:16px;max-width:860px}
.ab-vs > div{border-radius:12px;padding:20px 22px;background:var(--surface)}
.ab-vs .more{background:var(--band);color:var(--band-ink)}
.ab-vs h3{font-size:17px;margin-bottom:8px}
.ab-vs .more h3{color:var(--band-ink)}
.ab-vs ul,.ab-vs .ul{margin:0;padding-left:20px;display:flex;flex-direction:column;gap:6px;line-height:1.6}
.ab-vs .more ul,.ab-vs .more .ul{color:var(--band-muted)}
.ab-steps{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:0;counter-reset:s}
.ab-steps li,.ab-steps .li{position:relative;padding:0 18px 0 0;display:flex;flex-direction:column;gap:10px}
.ab-steps li:not(:last-child)::after,.ab-steps .li:not(:last-child)::after{content:"";position:absolute;top:21px;left:52px;right:8px;height:2px;background:var(--tint-line)}
.ab-n{display:none}
.ab-steps .ic{width:44px;height:44px;border-radius:50%;background:var(--bg);border:2px solid var(--tint-line);color:var(--blue);display:grid;place-items:center;position:relative;z-index:1}
.ab-steps .ic svg,.ab-steps .ic .ico{width:20px;height:20px}
.ab-steps h3{font-size:17px;color:var(--navy);margin-bottom:4px}
.ab-steps p{color:var(--muted);line-height:1.65;font-size:15px}
.ab-fee{margin-top:26px;display:flex;gap:10px;align-items:flex-start;color:var(--ink);line-height:1.7}
.ab-fee svg,.ab-fee .ico{color:var(--blue);flex:none;margin-top:3px}
.ab-letter-wrap{display:grid;grid-template-columns:minmax(0,1.4fr) minmax(0,1fr);gap:32px;align-items:start}
.ab-letter{background:var(--paper);border:1px solid var(--paper-line);border-radius:4px;padding:clamp(22px,4vw,40px);box-shadow:var(--shadow-sm)}
.ab-letter h2{margin-bottom:14px}
.ab-letter p{line-height:1.9;margin:0 0 12px;max-width:62ch}
.ab-letter .lead{font-size:17px}
.ab-letter summary{cursor:pointer;font-weight:700;color:var(--blue);margin-bottom:12px;list-style:none;display:inline-flex;align-items:center;gap:6px}
.ab-letter summary::-webkit-details-marker{display:none}
.ab-letter summary::after{content:"";width:8px;height:8px;border-right:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(45deg) translateY(-3px);transition:transform .2s}
.ab-letter details[open] summary::after{transform:rotate(225deg) translateY(-1px)}
.ab-letter .sign{text-align:right;color:var(--paper-ink);font-weight:700;margin-top:6px}
.ab-promise{border-left:4px solid var(--blue);padding:4px 0 4px 20px}
.ab-promise h3{font-size:19px;color:var(--navy);margin-bottom:8px}
.ab-promise p{line-height:1.8}
.ab-promise .muted{color:var(--muted);margin-top:10px}
.ab-visit{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);gap:24px;align-items:start}
.ab-visit dl{margin:0;background:var(--bg);border:1px solid var(--line);border-radius:14px;padding:6px 22px}
.ab-visit dl > div{display:grid;grid-template-columns:130px minmax(0,1fr);gap:12px;padding:14px 0;border-bottom:1px solid var(--line)}
.ab-visit dl > div:last-child{border-bottom:0}
.ab-visit dt{display:flex;align-items:center;gap:8px;font-weight:700;color:var(--navy)}
.ab-visit dt svg,.ab-visit dt .ico{width:18px;height:18px;color:var(--blue)}
.ab-visit dd{margin:0;line-height:1.7;font-variant-numeric:tabular-nums}
.ab-visit dd a{display:inline-flex;align-items:center;gap:4px;font-weight:700;font-size:14.5px;text-decoration:none}
.ab-visit dd a svg,.ab-visit dd a .ico{width:15px;height:15px}
.ab-safe{display:flex;gap:12px;align-items:flex-start;background:var(--warn);border:1px solid var(--warn-line);border-radius:12px;padding:16px 18px}
.ab-safe .ic{color:var(--warn-ink);flex:none;margin-top:2px}
.ab-safe b{color:var(--warn-ink)}
.ab-safe p{margin:4px 0 0;line-height:1.65;font-size:15px}
@media (max-width:960px){.bl-grp ul,.bl-grp .ul{grid-template-columns:repeat(2,minmax(0,1fr))}
.ab-cpa{grid-template-columns:minmax(0,1fr)}
.ab-cv{grid-template-columns:minmax(0,1fr)}
.ab-steps{grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}
.ab-steps li::after,.ab-steps .li::after{display:none}
.ab-letter-wrap,.ab-visit{grid-template-columns:minmax(0,1fr)}}
@media (max-width:560px){.bl-quick{grid-template-columns:minmax(0,1fr)}
.bl-grp ul,.bl-grp .ul{grid-template-columns:minmax(0,1fr);gap:12px}
.bl-card{flex-direction:row}
.bl-img{flex:0 0 112px;aspect-ratio:auto}
.bl-body{padding:12px 14px;gap:5px;min-width:0}
.bl-title{font-size:15.5px}
.bl-sum{display:none}
.bl-meta{font-size:12px}
.ab-vs{grid-template-columns:minmax(0,1fr)}
.ab-steps{grid-template-columns:minmax(0,1fr)}
.ab-visit dl > div{grid-template-columns:minmax(0,1fr);gap:2px}
.ab-cpa{padding:20px}}
.todo{margin-top:16px;background:var(--surface);border-radius:10px;padding:14px 16px}
.todo b{color:var(--navy)}
.todo ul,.todo .ul{margin:6px 0 0;padding-left:20px;display:flex;flex-direction:column;gap:4px;font-size:14.5px}
.tool-related{margin-top:32px;display:flex;flex-wrap:wrap;gap:8px 20px;align-items:center;padding:16px 20px;border-radius:12px;background:var(--tint)}
.tool-related b{color:var(--navy)}
.tool-related a{display:inline-flex;align-items:center;gap:4px;font-weight:700;text-decoration:none}
.tool-related svg,.tool-related .ico{width:16px;height:16px}
.tool-strip{margin-top:26px;display:flex;flex-wrap:wrap;gap:10px;align-items:center}
.tool-strip b{color:var(--navy);margin-right:4px}
.tool-strip a{display:inline-flex;align-items:center;gap:6px;padding:7px 14px;border-radius:999px;background:var(--tint);text-decoration:none;font-weight:700;font-size:14.5px}
.tool-strip a svg,.tool-strip a .ico{width:16px;height:16px}
@media (max-width:960px){.tool-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
.inv-tool{grid-template-columns:minmax(0,1fr)}}
@media (max-width:560px){.tool-grid{grid-template-columns:minmax(0,1fr)}
.iv-pick{grid-template-columns:minmax(0,1fr)}}
@media (prefers-reduced-motion:reduce){*,*::after{transition:none!important}}


.ico-pen{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M4%2020h4L19%209a2.8%202.8%200%200%200-4-4L4%2016v4Z%22%2F%3E%3Cpath%20d%3D%22m13.5%206.5%204%204%22%2F%3E%3C%2Fsvg%3E")}
.ico-calc{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Crect%20x%3D%225%22%20y%3D%223%22%20width%3D%2214%22%20height%3D%2218%22%20rx%3D%222%22%2F%3E%3Cpath%20d%3D%22M8%207h8M8.5%2012h.01M12%2012h.01M15.5%2012h.01M8.5%2015.5h.01M12%2015.5h.01M15.5%2015.5h.01M8.5%2019h.01M12%2019h3.5%22%2F%3E%3C%2Fsvg%3E")}
.ico-grow{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M3%2020h18%22%2F%3E%3Cpath%20d%3D%22M6%2016v-3M11%2016V9M16%2016v-6%22%2F%3E%3Cpath%20d%3D%22m4%209%205-4%204%203%207-5%22%2F%3E%3C%2Fsvg%3E")}
.ico-hand{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22m11%2017%202%202a1.4%201.4%200%200%200%202-2%22%2F%3E%3Cpath%20d%3D%22m14%2014%202.5%202.5a1.4%201.4%200%200%200%202-2L15%2011%22%2F%3E%3Cpath%20d%3D%22m3%2011%204-4%203%201%203-2%208%206-2%202%22%2F%3E%3Cpath%20d%3D%22M3%2011l5%205%201.5-1.5%22%2F%3E%3Cpath%20d%3D%22m12%2016%201.5%201.5%22%2F%3E%3C%2Fsvg%3E")}
.ico-mail{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Crect%20x%3D%223%22%20y%3D%225%22%20width%3D%2218%22%20height%3D%2214%22%20rx%3D%222%22%2F%3E%3Cpath%20d%3D%22m3.5%206.5%208.5%206%208.5-6%22%2F%3E%3Cpath%20d%3D%22M17%2014.5h2%22%2F%3E%3C%2Fsvg%3E")}
.ico-arrow{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M5%2012h14M13%206l6%206-6%206%22%2F%3E%3C%2Fsvg%3E")}
.ico-chev{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22m6%209%206%206%206-6%22%2F%3E%3C%2Fsvg%3E")}
.ico-stamp{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M9%203h6v4.5a2%202%200%200%200%201%201.7L18%2010v3H6v-3l2-.8a2%202%200%200%200%201-1.7Z%22%2F%3E%3Cpath%20d%3D%22M5%2017h14M7%2021h10%22%2F%3E%3C%2Fsvg%3E")}
.ico-flow{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Ccircle%20cx%3D%226%22%20cy%3D%226%22%20r%3D%222.2%22%2F%3E%3Ccircle%20cx%3D%2218%22%20cy%3D%2218%22%20r%3D%222.2%22%2F%3E%3Cpath%20d%3D%22M8.2%206H15a3%203%200%200%201%200%206H9a3%203%200%200%200%200%206h6.8%22%2F%3E%3C%2Fsvg%3E")}
.ico-chat{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M4%205h16v11H9l-5%204Z%22%2F%3E%3Cpath%20d%3D%22M8.5%2010.5h.01M12%2010.5h.01M15.5%2010.5h.01%22%2F%3E%3C%2Fsvg%3E")}
.ico-first{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M6.5%2021V4h11L16%208l1.5%204h-11%22%2F%3E%3C%2Fsvg%3E")}
.ico-laptop{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Crect%20x%3D%225%22%20y%3D%225%22%20width%3D%2214%22%20height%3D%2210%22%20rx%3D%221.5%22%2F%3E%3Cpath%20d%3D%22M3%2019h18%22%2F%3E%3C%2Fsvg%3E")}
.ico-id{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Crect%20x%3D%223%22%20y%3D%225%22%20width%3D%2218%22%20height%3D%2214%22%20rx%3D%222%22%2F%3E%3Ccircle%20cx%3D%229%22%20cy%3D%2211%22%20r%3D%222%22%2F%3E%3Cpath%20d%3D%22M6%2016c.7-1.4%201.8-2%203-2s2.3.6%203%202M14.5%2010h3.5M14.5%2013.5h3.5%22%2F%3E%3C%2Fsvg%3E")}
.ico-users{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Ccircle%20cx%3D%229%22%20cy%3D%228%22%20r%3D%223%22%2F%3E%3Cpath%20d%3D%22M3.5%2019c.8-3%203-4.5%205.5-4.5s4.7%201.5%205.5%204.5%22%2F%3E%3Ccircle%20cx%3D%2217%22%20cy%3D%229%22%20r%3D%222.3%22%2F%3E%3Cpath%20d%3D%22M16%2014.6c2.2.1%203.8%201.5%204.5%204.4%22%2F%3E%3C%2Fsvg%3E")}
.ico-search{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Ccircle%20cx%3D%2211%22%20cy%3D%2211%22%20r%3D%226%22%2F%3E%3Cpath%20d%3D%22m20%2020-4.5-4.5%22%2F%3E%3C%2Fsvg%3E")}
.ico-bank{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M3%209.5%2012%204l9%205.5%22%2F%3E%3Cpath%20d%3D%22M5%2010v7M9.5%2010v7M14.5%2010v7M19%2010v7M3%2020h18%22%2F%3E%3C%2Fsvg%3E")}
.ico-building{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M5%2021V5l7-2v18M12%208h7v13%22%2F%3E%3Cpath%20d%3D%22M8%208h.01M8%2012h.01M8%2016h.01M15.5%2012h.01M15.5%2016h.01M3%2021h18%22%2F%3E%3C%2Fsvg%3E")}
.ico-receipt{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M6%203h12v18l-3-2-3%202-3-2-3%202Z%22%2F%3E%3Cpath%20d%3D%22M9%208h6M9%2012h6M9%2016h3%22%2F%3E%3C%2Fsvg%3E")}
.ico-flag{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M12%203%204%207v5c0%204.5%203.4%208%208%209%204.6-1%208-4.5%208-9V7Z%22%2F%3E%3Cpath%20d%3D%22m8.8%2012.2%202.2%202.2%204.4-4.6%22%2F%3E%3C%2Fsvg%3E")}
.ico-alert{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M12%204%202.8%2019.5h18.4Z%22%2F%3E%3Cpath%20d%3D%22M12%2010v4.5M12%2017.2h.01%22%2F%3E%3C%2Fsvg%3E")}
.ico-map{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M12%2021s-6.5-6.2-6.5-11a6.5%206.5%200%200%201%2013%200c0%204.8-6.5%2011-6.5%2011Z%22%2F%3E%3Ccircle%20cx%3D%2212%22%20cy%3D%2210%22%20r%3D%222.3%22%2F%3E%3C%2Fsvg%3E")}
.ico-list{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M9%206h11M9%2012h11M9%2018h11%22%2F%3E%3Cpath%20d%3D%22m3.5%206%201.2%201.2L7%205M3.5%2012l1.2%201.2L7%2011M3.5%2018l1.2%201.2L7%2017%22%2F%3E%3C%2Fsvg%3E")}
.ico-clock{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Ccircle%20cx%3D%2212%22%20cy%3D%2212%22%20r%3D%229%22%2F%3E%3Cpath%20d%3D%22M12%207v5l3%202%22%2F%3E%3C%2Fsvg%3E")}
.ico-scale{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Cpath%20d%3D%22M12%204v16M7%2020h10M5%207h14%22%2F%3E%3Cpath%20d%3D%22m5%207-3%206a3%203%200%200%200%206%200Zm14%200-3%206a3%203%200%200%200%206%200Z%22%2F%3E%3C%2Fsvg%3E")}
.ico-info{--ico:url("data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%2024%2024%22%20fill%3D%22none%22%20stroke%3D%22black%22%20stroke-width%3D%221.8%22%20stroke-linecap%3D%22round%22%20stroke-linejoin%3D%22round%22%3E%3Ccircle%20cx%3D%2212%22%20cy%3D%2212%22%20r%3D%229%22%2F%3E%3Cpath%20d%3D%22M12%2011v5.5M12%207.6h.01%22%2F%3E%3C%2Fsvg%3E")}
/* ---------- WordPress adaptation ---------- */
.ico{display:inline-block;width:22px;height:22px;flex:none;background:currentColor;-webkit-mask:var(--ico) center/contain no-repeat;mask:var(--ico) center/contain no-repeat;vertical-align:middle}
.wp-site-blocks{padding:0}
.wp-site-blocks > *{margin-block-start:0}
.entry-content > *, .wp-block-post-content > *{margin-block-start:0;margin-block-end:0}
:where(.wp-block-group){margin:0}
.wp-block-image{margin:0}
.wp-block-image img{display:block;max-width:100%;height:auto}
.ph .wp-block-image,.cta-band .img .wp-block-image{position:absolute;inset:0;width:100%;height:100%}
.ph .wp-block-image img,.cta-band .img .wp-block-image img{width:100%;height:100%;object-fit:cover}
.wp-block-buttons{display:flex;flex-wrap:wrap;gap:10px}
.wp-block-button.btn{display:inline-flex}
.wp-block-button.btn > .wp-block-button__link{display:inline-flex;align-items:center;gap:8px}
.wp-block-button.btn > .wp-block-button__link .ico{width:20px;height:20px}
.wp-block-details summary{cursor:pointer}
.wp-block-list.tr-checklist{list-style:none;padding:0}
.wp-block-table table{width:100%;border-collapse:collapse}
.wp-block-table td,.wp-block-table th{border:0}
.term[data-def]{cursor:pointer}
.pt-0{padding-top:0!important}.pb-0{padding-bottom:0!important}.pt-32{padding-top:32px!important}.mt-48{margin-top:48px!important}.mt-14{margin-top:14px!important}
.has-global-padding{padding-left:0;padding-right:0}
.wp-block-button.btn,.wp-block-button.btn:hover,.wp-block-button.btn:active{background:transparent!important;padding:0!important;box-shadow:none!important;border:0!important;border-radius:0!important;transform:none!important;min-height:0!important}
.ph .wp-block-image img{position:absolute;inset:0}
.tool-strip strong{color:var(--navy);margin-right:4px}
.bl-notice p{margin:0;line-height:1.7}
.av.has-photo,.ab-photo.has-photo{border:0!important;background:none!important;overflow:hidden;padding:0}
.av.has-photo img,.ab-photo.has-photo img{width:100%!important;height:100%!important;object-fit:cover;object-position:center top;border-radius:50%;display:block}
.ab-photo.has-photo{margin:0 0 10px}
.ov-photo .wp-block-image img{object-position:center 20%}

/* ---------- mega menu (服務項目 / 免費小工具) ---------- */
.block[id]{scroll-margin-top:84px}
.wp-block-navigation-item__description{display:none}
@media (min-width:600px){
  .site-head .head-in{position:relative}
  .site-head .wp-block-navigation,.site-head .wp-block-navigation__responsive-container:not(.is-menu-open),.site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .wp-block-navigation__responsive-close,.site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .wp-block-navigation__responsive-dialog,.site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .wp-block-navigation__responsive-container-content,.site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .wp-block-navigation__container{position:static!important}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .wp-block-navigation-item.tr-mega{position:static!important;padding-block:20px;margin-block:-20px}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega > .wp-block-navigation-item__content{display:inline-flex;align-items:center}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega > .wp-block-navigation__submenu-icon{margin-left:4px;color:var(--muted)}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega > .wp-block-navigation__submenu-container{position:absolute!important;left:max(16px,env(safe-area-inset-left,0px))!important;right:max(16px,env(safe-area-inset-right,0px))!important;top:calc(100% + 6px)!important;width:auto!important;min-width:0!important;height:auto!important;overflow:visible!important;display:grid!important;grid-template-columns:repeat(3,minmax(0,1fr));gap:2px 10px;padding:22px 22px 18px!important;background:var(--bg)!important;color:var(--ink)!important;border:1px solid var(--line)!important;border-radius:16px;box-shadow:0 28px 56px -24px rgba(28,52,111,.38),0 2px 6px rgba(28,52,111,.06);opacity:0;visibility:hidden;transform:translateY(6px);transition:opacity .18s ease,transform .18s ease,visibility .18s;z-index:60}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega:hover > .wp-block-navigation__submenu-container,
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega:focus-within > .wp-block-navigation__submenu-container,
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega > .wp-block-navigation-submenu__toggle[aria-expanded="true"] ~ .wp-block-navigation__submenu-container,
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega > .wp-block-navigation__submenu-icon[aria-expanded="true"] ~ .wp-block-navigation__submenu-container{opacity:1;visibility:visible;transform:none}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega > .wp-block-navigation__submenu-container::before{content:"依你現在的狀況，找對服務";grid-column:1/-1;font-weight:700;font-size:15px;color:var(--navy);padding:0 14px 12px;margin-bottom:8px;border-bottom:1px solid var(--line)}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega-tools > .wp-block-navigation__submenu-container::before{content:"輸入數字，馬上有答案"}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation__submenu-container > .wp-block-navigation-item{width:auto;display:block}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation__submenu-container .wp-block-navigation-item__content{display:flex!important;flex-direction:column;gap:2px;padding:11px 14px 11px 30px!important;border-radius:10px;position:relative;text-decoration:none;transition:background .15s}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation__submenu-container .wp-block-navigation-item__content::before{content:"";position:absolute;left:13px;top:19px;width:7px;height:7px;border-radius:50%;background:var(--tint-line);transition:background .15s}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation__submenu-container .wp-block-navigation-item__content:hover,
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation__submenu-container .wp-block-navigation-item__content:focus-visible{background:var(--tint);outline:none}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation__submenu-container .wp-block-navigation-item__content:hover::before{background:var(--blue)}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation__submenu-container .wp-block-navigation-item__label{font-weight:700;font-size:15.5px;color:var(--navy);line-height:1.45}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation__submenu-container .wp-block-navigation-item__content:hover .wp-block-navigation-item__label{color:var(--blue)}
  .site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega .wp-block-navigation-item__description{display:block;font-size:13px;color:var(--muted);line-height:1.5}
}
@media (min-width:600px) and (max-width:900px){.site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .tr-mega > .wp-block-navigation__submenu-container{grid-template-columns:repeat(2,minmax(0,1fr))}}
/* mobile overlay */
.site-head{backdrop-filter:none!important;-webkit-backdrop-filter:none!important;background:var(--bg)!important}
@media all{
  .site-head .wp-block-navigation__responsive-container.is-menu-open{position:fixed!important;inset:0!important;z-index:100000;background:var(--bg)!important;color:var(--ink)!important;padding:20px max(20px,env(safe-area-inset-right,0px)) 32px max(20px,env(safe-area-inset-left,0px));overflow-y:auto}
  .site-head .is-menu-open .wp-block-navigation__responsive-container-content{padding-top:48px;align-items:flex-start!important;gap:18px}
  .site-head .is-menu-open .wp-block-navigation__container{gap:18px!important;align-items:flex-start!important}
  .site-head .is-menu-open .wp-block-navigation-item > .wp-block-navigation-item__content{font-size:18px;font-weight:700;color:var(--navy)}
  .site-head .is-menu-open .wp-block-navigation__submenu-container{padding:8px 0 0 12px!important;gap:10px;border-left:2px solid var(--tint-line)}
  .site-head .is-menu-open .wp-block-navigation__submenu-container .wp-block-navigation-item__content{font-size:15.5px!important;font-weight:400}
  .site-head .wp-block-navigation__responsive-container-open svg,.site-head .wp-block-navigation__responsive-container-close svg{width:28px;height:28px}
}
.site-head .is-menu-open .wp-block-navigation-item__description{display:block;font-size:13px;color:var(--muted);line-height:1.5;margin-top:2px}
.site-head .is-menu-open .wp-block-navigation__submenu-container .wp-block-navigation-item__content{flex-direction:column;align-items:flex-start;padding-block:6px}
.site-head .is-menu-open .wp-block-navigation-item__label{font-weight:700;color:var(--navy)}
@media (prefers-reduced-motion:reduce){.site-head .tr-mega > .wp-block-navigation__submenu-container{transition:none;transform:none}}

/* header & footer (template parts) */
.site-head .wp-block-navigation{flex:1;gap:22px;font-size:15px}
.site-head .wp-block-navigation a{color:var(--ink);text-decoration:none}
.site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .wp-block-navigation__container > .wp-block-navigation-item > .wp-block-navigation-item__content{font-size:15.5px;font-weight:700;color:var(--navy)}
.site-head .wp-block-navigation__responsive-container:not(.is-menu-open) .wp-block-navigation__container > .wp-block-navigation-item > .wp-block-navigation-item__content:hover{color:var(--blue)}
.site-head .wp-block-navigation a:hover,.site-head .wp-block-navigation .current-menu-item > a{color:var(--blue)}
.site-head .brand svg{display:block}
.site-head .wp-block-buttons{margin-left:auto;flex:none}
.stage-chips a{text-decoration:none}
@media (max-width:760px){.site-head .wp-block-navigation{flex:0;order:3}.site-head .wp-block-buttons{margin-left:auto}}
.foot-in p{margin:0}
.tr-header{position:sticky;top:0;z-index:50;background:var(--bg);border-bottom:1px solid var(--line)}
.tr-header .wrap{display:flex;align-items:center;gap:28px;min-height:64px}
.tr-header .tr-logo{display:flex;align-items:center;color:var(--ink);flex:none}
.tr-header .tr-logo svg{height:32px;width:auto}
.tr-header .wp-block-navigation{flex:1;gap:22px;font-size:15.5px}
.tr-header .wp-block-navigation a{color:var(--ink);text-decoration:none}
.tr-header .wp-block-navigation a:hover,.tr-header .wp-block-navigation .current-menu-item a{color:var(--blue)}
.tr-header .wp-block-buttons{margin-left:auto}
.tr-footer{background:var(--surface);border-top:1px solid var(--line);padding-block:36px;margin-top:0}
.tr-footer .wrap{display:flex;justify-content:space-between;gap:24px;flex-wrap:wrap;font-size:14.5px;color:var(--muted);line-height:1.9}
.tr-footer strong{color:var(--ink)}
.tr-footer a{color:var(--muted)}
/* single article */
.tr-article{max-width:780px;margin:0 auto;padding-block:clamp(28px,5vw,56px) 40px}
.tr-article .wp-block-post-title{font-size:clamp(26px,3.4vw,36px);line-height:1.4;color:var(--navy);text-wrap:balance;margin:10px 0 12px}
.tr-article .tr-meta{display:flex;gap:12px;align-items:center;flex-wrap:wrap;font-size:14px;color:var(--muted)}
.tr-article .tr-meta .wp-block-post-terms a{font-weight:700;color:var(--blue);background:var(--tint);border-radius:999px;padding:2px 10px;text-decoration:none}
.tr-article .wp-block-post-featured-image{margin:22px 0 8px;border-radius:14px;overflow:hidden}
.tr-article .wp-block-post-featured-image img{width:100%;height:auto;aspect-ratio:16/9;object-fit:cover}
.tr-article .tr-cover-note{font-size:12.5px;color:var(--muted);margin:0 0 20px}
.tr-article .wp-block-post-content{font-size:17px;line-height:1.95}
.tr-article .wp-block-post-content > * + *{margin-top:1.1em}
.tr-article .wp-block-post-content h2{font-size:clamp(22px,2.6vw,26px);color:var(--navy);margin-top:2em;line-height:1.5;padding-left:14px;border-left:4px solid var(--blue)}
.tr-article .wp-block-post-content h3,.tr-article .wp-block-post-content h4{font-size:19px;color:var(--navy);margin-top:1.6em;line-height:1.5}
.tr-article .wp-block-post-content ul,.tr-article .wp-block-post-content ol{padding-left:1.4em}
.tr-article .wp-block-post-content li + li{margin-top:.4em}
.tr-article .wp-block-post-content a{color:var(--blue);text-underline-offset:3px}
.tr-article .wp-block-post-content img{border-radius:10px;height:auto}
.tr-article .wp-block-post-content table{font-size:15px}
.tr-article .wp-block-post-content td,.tr-article .wp-block-post-content th{border:1px solid var(--line);padding:8px 10px;text-align:left}
.tr-article .wp-block-post-content th{background:var(--surface)}
.tr-article-cta{margin-top:44px}
.tr-back{margin-top:28px;font-weight:700}
.tr-back a{text-decoration:none}
/* blog archive */
.bl-grid .wp-block-post-template{list-style:none;margin:16px 0 0;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}
.bl-grid .wp-block-post{display:flex;flex-direction:column;background:var(--bg);border:1px solid var(--line);border-radius:14px;overflow:hidden;box-shadow:var(--shadow-sm);transition:transform .25s cubic-bezier(.2,.8,.2,1),box-shadow .25s;position:relative}
.bl-grid .wp-block-post:hover{transform:translateY(-3px);box-shadow:var(--shadow)}
.bl-grid .wp-block-post-featured-image{margin:0;aspect-ratio:16/9;overflow:hidden;background:var(--surface)}
.bl-grid .wp-block-post-featured-image img{width:100%;height:100%;object-fit:cover;transition:transform .5s cubic-bezier(.2,.8,.2,1)}
.bl-grid .wp-block-post:hover .wp-block-post-featured-image img{transform:scale(1.04)}
.bl-grid .bl-body{padding:16px 18px 20px;display:flex;flex-direction:column;gap:8px}
.bl-grid .bl-meta{display:flex;flex-wrap:wrap;gap:6px 10px;align-items:center;font-size:13px;color:var(--muted)}
.bl-grid .bl-meta .wp-block-post-terms a{font-weight:700;color:var(--blue);background:var(--tint);border-radius:999px;padding:2px 10px;text-decoration:none}
.bl-grid .wp-block-post-title{font-size:17px;line-height:1.5;margin:0}
.bl-grid .wp-block-post-title a{color:var(--navy);text-decoration:none}
.bl-grid .wp-block-post-title a::after{content:"";position:absolute;inset:0}
.bl-grid .wp-block-post:hover .wp-block-post-title a{color:var(--blue)}
.bl-grid .wp-block-post-excerpt{margin:0;color:var(--muted);font-size:14.5px;line-height:1.7}
.bl-grid .wp-block-post-excerpt__excerpt{display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden;margin:0}
.bl-stages{display:flex;flex-wrap:wrap;gap:8px;list-style:none;padding:0;margin:0}
.bl-stages a{display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:999px;border:1.5px solid var(--tint-line);background:var(--bg);color:var(--navy);font-weight:700;font-size:15px;text-decoration:none}
.bl-stages a:hover{border-color:var(--blue)}
.bl-stages a.on{background:var(--navy);border-color:var(--navy);color:var(--band-ink)}
.bl-stages em{font-style:normal;font-size:12.5px;background:var(--tint);color:var(--blue);border-radius:999px;padding:0 8px}
.bl-stages a.on em{background:rgba(255,255,255,.18);color:var(--band-ink)}
.wp-block-query-pagination{margin-top:28px;gap:8px;justify-content:center}
.wp-block-search__inside-wrapper{border:1.5px solid var(--tint-line);border-radius:10px;background:var(--bg);padding:4px 4px 4px 12px;max-width:620px}
.wp-block-search__input{border:0;font:inherit;font-size:17px;background:transparent;color:var(--ink)}
.wp-block-search__button{background:var(--btn);color:#fff;border:0;border-radius:8px;font-weight:700;padding:8px 16px}
@media (max-width:960px){.bl-grid .wp-block-post-template{grid-template-columns:repeat(2,minmax(0,1fr))}.tr-header .wp-block-navigation{flex:0}}
@media (max-width:560px){.bl-grid .wp-block-post-template{grid-template-columns:minmax(0,1fr);gap:12px}.bl-grid .wp-block-post{flex-direction:row}.bl-grid .wp-block-post-featured-image{flex:0 0 112px;aspect-ratio:auto}.bl-grid .bl-body{padding:12px 14px;gap:5px;min-width:0}.bl-grid .wp-block-post-excerpt{display:none}.bl-grid .wp-block-post-title{font-size:15.5px}.tr-header .wrap{gap:12px}.tr-header .tr-logo svg{height:26px}}
/* ===== Home ===== */
.hm-eyebrow{display:inline-flex;align-items:center;gap:6px;font-size:14px;font-weight:700;color:var(--blue);background:var(--tint);padding:5px 12px 5px 10px;border-radius:999px;margin:0 0 16px}
.hm-eyebrow .ico{width:16px;height:16px}
.hm-hero h1{text-wrap:wrap;font-size:clamp(28px,3.4vw,44px);letter-spacing:0}
.hm-hero h1 .nb{white-space:nowrap}
@media (max-width:600px){.hm-hero h1{font-size:clamp(22px,6.7vw,34px)}}
.hm-hero .cta-row{margin-top:26px}
.hm-hero .reassure{margin-top:26px}
.hm-stages{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:14px}
.hm-stage{position:relative;display:flex;flex-direction:column;gap:8px;padding:22px 20px 20px;border-radius:14px;background:var(--bg);border:1px solid var(--line);box-shadow:var(--shadow-sm);text-decoration:none;color:var(--ink);transition:border-color .2s,transform .2s,box-shadow .2s}
.hm-stage:hover{border-color:var(--blue);transform:translateY(-3px);box-shadow:var(--shadow)}
.hm-stage .hm-n{position:absolute;top:16px;right:18px;font-size:28px;font-weight:800;line-height:1;color:var(--tint-line);font-variant-numeric:tabular-nums}
.hm-stage .ic{width:44px;height:44px;border-radius:12px;background:var(--tint);color:var(--blue);display:grid;place-items:center;margin-bottom:4px}
.hm-stage strong{font-size:18px;color:var(--navy);line-height:1.4}
.hm-stage .d{font-size:14.5px;color:var(--muted);line-height:1.6}
.hm-stage .tags{display:flex;flex-wrap:wrap;gap:6px;margin-top:2px}
.hm-stage .tags em{font-style:normal;font-size:12.5px;font-weight:700;color:var(--navy);background:var(--surface);border:1px solid var(--line);border-radius:999px;padding:2px 9px}
.hm-stage .go{margin-top:auto;padding-top:10px;display:inline-flex;align-items:center;gap:4px;font-size:14px;font-weight:700;color:var(--blue)}
.hm-stage .go .ico{width:16px;height:16px;transition:transform .2s}
.hm-stage:hover .go .ico{transform:translateX(3px)}
.hm-head{display:flex;align-items:flex-end;justify-content:space-between;gap:12px 24px;flex-wrap:wrap;margin-bottom:30px}
.hm-head .sec-head{margin-bottom:0}
.hm-more{margin:0}
.hm-more a{display:inline-flex;align-items:center;gap:4px;font-weight:700;color:var(--blue);text-decoration:none;white-space:nowrap}
.hm-more a .ico{width:16px;height:16px;transition:transform .2s}
.hm-more a:hover .ico{transform:translateX(3px)}
.hm-cpa{display:grid;grid-template-columns:220px minmax(0,1fr);gap:48px;align-items:center;background:var(--bg);border:1px solid var(--line);border-radius:18px;padding:36px 40px;box-shadow:var(--shadow-sm)}
.hm-cpa .ab-photo{width:168px;height:168px;margin:0 auto 12px}
.hm-cpa-txt{display:flex;flex-direction:column;gap:16px;min-width:0}
.hm-cpa-lead{font-size:17.5px;line-height:1.8;margin:0;max-width:36em}
.hm-cpa-list{margin:0;padding:0;list-style:none;display:flex;flex-wrap:wrap;gap:8px}
.hm-cpa-list li{font-size:14.5px;font-weight:700;color:var(--navy);background:var(--tint);border-radius:999px;padding:5px 14px}
@media (max-width:1080px){.hm-stages{grid-template-columns:repeat(3,minmax(0,1fr))}}
@media (max-width:760px){.hm-stages{grid-template-columns:repeat(2,minmax(0,1fr))}.hm-cpa{grid-template-columns:minmax(0,1fr);gap:20px;padding:28px 22px;text-align:center}.hm-cpa-txt{align-items:center}.hm-cpa-list{justify-content:center}}
@media (max-width:520px){.hm-stages{grid-template-columns:minmax(0,1fr);gap:10px}.hm-stage{display:grid;grid-template-columns:44px minmax(0,1fr);column-gap:14px;row-gap:4px;padding:16px 16px 16px}.hm-stage .ic{grid-row:1/4;margin:0}.hm-stage strong,.hm-stage .d,.hm-stage .tags{grid-column:2}.hm-stage strong{font-size:17px;padding-right:28px}.hm-stage .go{display:none}.hm-stage .hm-n{font-size:22px;top:14px;right:16px}}

/* ===== Footer ===== */
.site-foot{--logo-navy:#ffffff;--logo-ink:#ffffff;--logo-blue:#7cc2f2;background:var(--band)!important;color:var(--band-muted)!important;border-top:0!important;font-size:15px;margin-top:0}
.site-foot a{color:var(--band-ink);text-decoration:none}
.site-foot a:hover{color:#9fd2f7}
.ft-in{padding-block:56px 0!important;display:flex;flex-direction:column;gap:0}
.ft-top{display:flex;align-items:center;justify-content:space-between;gap:28px 48px;flex-wrap:wrap;padding-bottom:36px;border-bottom:1px solid rgba(255,255,255,.14)}
.ft-brand{display:flex;flex-direction:column;gap:14px;max-width:440px}
.ft-brand .brand{display:inline-flex}
.foot-logo{width:236px;height:auto}
.ft-tag{margin:0;line-height:1.75;color:var(--band-muted)}
.ft-cta{display:flex;align-items:center;gap:20px;background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.14);border-radius:14px;padding:16px 18px 16px 22px}
.ft-cta-txt{margin:0;display:flex;flex-direction:column;gap:2px}
.ft-cta-txt strong{color:var(--band-ink);font-size:16.5px}
.ft-cta-txt span{font-size:14px;color:var(--band-muted)}
.ft-cta .wp-block-buttons{margin:0;flex:none}
.ft-grid{display:grid;grid-template-columns:1.15fr .8fr 1.25fr 1.3fr;gap:36px 40px;padding-block:40px 44px}
.ft-col{display:flex;flex-direction:column;gap:14px;min-width:0}
.ft-h{font-size:15px!important;font-weight:700;color:var(--band-ink);letter-spacing:.06em;margin:0;padding-bottom:12px;position:relative}
.ft-h::after{content:"";position:absolute;left:0;bottom:0;width:24px;height:2px;border-radius:2px;background:#7cc2f2}
.ft-links{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:10px}
.ft-links a{color:var(--band-muted);transition:color .15s}
.ft-links a:hover{color:var(--band-ink)}
.ft-more{margin:2px 0 0}
.ft-more a{display:inline-flex;align-items:center;gap:4px;font-weight:700;color:#9fd2f7}
.ft-more .ico,.ft-map-link .ico{width:15px;height:15px}
.ft-contact{margin:0;display:flex;flex-direction:column;gap:14px}
.ft-contact > div{display:grid;grid-template-columns:20px minmax(0,1fr);column-gap:10px;row-gap:2px}
.ft-contact dt{display:contents}
.ft-contact dt .ico{width:18px;height:18px;color:#7cc2f2;margin-top:2px;grid-row:1/3}
.ft-contact dt span{font-size:12.5px;letter-spacing:.06em;color:var(--band-muted);opacity:.8}
.ft-contact dd{margin:0;color:var(--band-ink);line-height:1.6;grid-column:2}
.ft-contact dd small{color:var(--band-muted);font-size:13px}
.ft-col-map{padding-top:0}
.ft-map{position:relative;border-radius:14px;overflow:hidden;border:1px solid rgba(255,255,255,.14);background:rgba(255,255,255,.06);height:100%;min-height:220px}
.ft-map iframe{display:block;width:100%;height:100%;min-height:220px;border:0;filter:saturate(.85)}
.ft-map-link{position:absolute;left:10px;bottom:10px;display:inline-flex;align-items:center;gap:4px;background:#fff;color:var(--navy)!important;font-size:13px;font-weight:700;padding:6px 12px;border-radius:999px;box-shadow:0 4px 12px rgba(0,0,0,.18)}
.ft-bottom{display:flex;flex-wrap:wrap;justify-content:space-between;gap:6px 24px;padding-block:20px;border-top:1px solid rgba(255,255,255,.14);font-size:13.5px;color:var(--band-muted)}
.ft-bottom p{margin:0}
@media (max-width:1080px){.ft-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.ft-col-map{grid-column:1/-1}.ft-map,.ft-map iframe{min-height:240px}}
@media (max-width:720px){.ft-in{padding-block:40px 0!important}.ft-cta{width:100%;flex-wrap:wrap}.ft-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:32px 20px}.ft-col:nth-child(3){grid-column:1/-1}.ft-bottom{flex-direction:column}}
@media (max-width:420px){.ft-cta{padding:16px}.ft-cta .wp-block-buttons,.ft-cta .wp-block-button,.ft-cta .wp-block-button__link{width:100%}}

/* fee hint next to LINE CTA */
.fee-hint{width:100%;margin:2px 0 0;display:flex;align-items:center;flex-wrap:wrap;gap:4px 8px;font-size:14.5px;color:var(--ink)}
.fee-hint .ico{width:18px;height:18px;color:var(--blue)}
.fee-hint a{display:inline-flex;align-items:center;gap:2px;font-weight:700;color:var(--blue);text-decoration:none;border-bottom:1.5px solid var(--tint-line);transition:border-color .15s}
.fee-hint a:hover{border-bottom-color:var(--blue)}
.fee-hint a .ico{width:15px;height:15px}

/* payroll / corporate tax tools */
.py-grade{margin:0 0 14px;font-size:13.5px;font-weight:700;color:var(--blue);background:var(--tint);border-radius:8px;padding:8px 12px;font-variant-numeric:tabular-nums}
.calc-out tr.grp td{padding:4px 0 8px;border-bottom:2px solid var(--navy);font-weight:800;color:var(--navy);font-size:15px;text-align:left!important}
.calc-out table.py-co{margin-top:26px}

/* labor report sample form */
.lr-form{margin-top:18px;border:1.5px solid var(--navy);border-radius:10px;overflow:hidden;background:var(--bg)}
.lr-form-h{display:flex;align-items:baseline;justify-content:space-between;gap:8px;flex-wrap:wrap;padding:10px 14px;background:var(--navy);color:var(--band-ink)}
.lr-form-h b{font-size:16px;letter-spacing:.2em}
.lr-form-h span{font-size:12.5px;color:var(--band-muted)}
.lr-form dl{margin:0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr))}
.lr-form dl > div{display:flex;flex-direction:column;gap:2px;padding:9px 14px;border-top:1px solid var(--line);min-width:0}
.lr-form dl > div:nth-child(odd){border-right:1px solid var(--line)}
.lr-form dl > div.wide{grid-column:1/-1;border-right:0;min-height:56px}
.lr-form dt{font-size:12.5px;color:var(--muted)}
.lr-form dd{margin:0;font-weight:700;color:var(--ink);font-variant-numeric:tabular-nums;overflow-wrap:anywhere}
.lr-form dd.blank{font-weight:400;color:var(--muted);font-size:13.5px}
.lr-form .em dd{color:var(--navy)}