.ot-blackboard[data-astro-cid-vbot2qr6]{background:#1c1a2e;border:2px solid #2d2a4a;border-radius:12px;margin:24px 0;padding:0;overflow:hidden;box-shadow:0 4px 20px #00000026,inset 0 1px #ffffff0d}.ot-blackboard__header[data-astro-cid-vbot2qr6]{background:#141228;border-bottom:1px solid #2d2a4a;align-items:center;gap:8px;padding:12px 20px;display:flex}.ot-blackboard__chalk-dot[data-astro-cid-vbot2qr6]{background:#ffffff26;border-radius:50%;width:10px;height:10px}.ot-blackboard__title[data-astro-cid-vbot2qr6]{color:#fff9;letter-spacing:.04em;font-size:.8125rem;font-weight:600;font-family:var(--font-mono,monospace);margin-left:4px}.ot-blackboard__body[data-astro-cid-vbot2qr6]{grid-template-columns:1fr auto 1fr auto 1fr;gap:0;padding:20px;display:grid}.ot-blackboard__col[data-astro-cid-vbot2qr6]{flex-direction:column;gap:10px;display:flex}.ot-blackboard__col-label[data-astro-cid-vbot2qr6]{text-transform:uppercase;letter-spacing:.08em;border-radius:20px;margin-bottom:4px;padding:4px 10px;font-size:.75rem;font-weight:700;display:inline-block}.ot-blackboard__col-label--regular[data-astro-cid-vbot2qr6]{color:#4ade80;background:#065f464d}.ot-blackboard__col-label--ot[data-astro-cid-vbot2qr6]{color:#818cf8;background:#4338ca4d}.ot-blackboard__col-label--total[data-astro-cid-vbot2qr6]{color:#fb923c;background:#b453094d}.ot-blackboard__row[data-astro-cid-vbot2qr6]{border-bottom:1px dashed #ffffff14;justify-content:space-between;align-items:center;gap:12px;padding:6px 0;display:flex}.ot-blackboard__row--total[data-astro-cid-vbot2qr6]{border-top:1px solid #ffffff26;border-bottom:none;margin-top:4px;padding-top:10px}.ot-bb-item[data-astro-cid-vbot2qr6]{color:#ffffffb3;font-size:.8125rem;font-family:var(--font-mono,monospace)}.ot-bb-val[data-astro-cid-vbot2qr6]{font-size:.875rem;font-weight:700;font-family:var(--font-mono,monospace);white-space:nowrap}.ot-bb-val--positive[data-astro-cid-vbot2qr6]{color:#4ade80}.ot-bb-val--neutral[data-astro-cid-vbot2qr6]{color:#e2e8f0}.ot-bb-val--warn[data-astro-cid-vbot2qr6]{color:#fbbf24}.ot-bb-val--muted[data-astro-cid-vbot2qr6]{color:#ffffff59}.ot-blackboard__divider[data-astro-cid-vbot2qr6]{justify-content:center;align-items:center;padding:0 14px;display:flex}.ot-blackboard__plus[data-astro-cid-vbot2qr6],.ot-blackboard__equals[data-astro-cid-vbot2qr6]{color:#ffffff40;font-size:1.4rem;font-weight:800}.ot-blackboard__footer[data-astro-cid-vbot2qr6]{text-align:center;background:#0003;border-top:1px solid #ffffff0f;padding:12px 20px}.ot-bb-formula[data-astro-cid-vbot2qr6]{color:#ffffff8c;font-size:.8125rem;font-family:var(--font-mono,monospace)}.ot-bb-formula[data-astro-cid-vbot2qr6] strong[data-astro-cid-vbot2qr6]{color:#fbbf24}@media (width<=640px){.ot-blackboard__body[data-astro-cid-vbot2qr6]{grid-template-columns:1fr}.ot-blackboard__divider[data-astro-cid-vbot2qr6]{padding:6px 0}}.ot-calc-preview[data-astro-cid-vbot2qr6]{border:1.5px solid var(--border-warm,var(--border));background:var(--bg);box-shadow:var(--shadow-sm);border-radius:12px;margin:24px 0;overflow:hidden}.ot-calc-preview__header[data-astro-cid-vbot2qr6]{border-bottom:1px solid var(--border);color:var(--accent);text-transform:uppercase;letter-spacing:.05em;background:linear-gradient(90deg,#4338ca12,#0000);align-items:center;gap:8px;padding:12px 18px;font-size:.8125rem;font-weight:700;display:flex}.ot-calc-preview__body[data-astro-cid-vbot2qr6]{padding:16px 18px}.ot-calc-preview__input-row[data-astro-cid-vbot2qr6]{grid-template-columns:1fr 1fr 1fr;gap:12px;margin-bottom:14px;display:grid}.ot-calc-preview__field[data-astro-cid-vbot2qr6]{flex-direction:column;gap:5px;display:flex}.ot-calc-preview__field[data-astro-cid-vbot2qr6] label[data-astro-cid-vbot2qr6]{color:var(--text-2,var(--muted));font-size:.8rem;font-weight:600}.ot-calc-preview__input-wrap[data-astro-cid-vbot2qr6]{border:1.5px solid var(--border);background:var(--bg);border-radius:8px;align-items:center;transition:border-color .15s;display:flex;overflow:hidden}.ot-calc-preview__input-wrap[data-astro-cid-vbot2qr6]:focus-within{border-color:var(--accent);box-shadow:0 0 0 3px var(--accent-soft)}.ot-calc-preview__input-wrap[data-astro-cid-vbot2qr6] span[data-astro-cid-vbot2qr6]{color:var(--muted);border-right:1px solid var(--border);background:var(--bg-2);flex-shrink:0;padding:9px 10px 9px 12px;font-size:.875rem;font-weight:600}.ot-calc-preview__input-wrap[data-astro-cid-vbot2qr6] input[data-astro-cid-vbot2qr6]{color:var(--text);background:0 0;border:none;outline:none;flex:1;min-width:0;padding:9px 12px;font-family:inherit;font-size:.9rem}.ot-calc-preview__btn[data-astro-cid-vbot2qr6]{background:var(--accent);color:#fff;cursor:pointer;border:none;border-radius:8px;align-items:center;gap:6px;padding:10px 20px;font-size:.875rem;font-weight:700;transition:background .15s,transform .1s;display:inline-flex}.ot-calc-preview__btn[data-astro-cid-vbot2qr6]:hover{background:var(--accent-dark,#3730a3)}.ot-calc-preview__btn[data-astro-cid-vbot2qr6]:active{transform:scale(.98)}.ot-calc-preview__result[data-astro-cid-vbot2qr6]{background:var(--bg-2);border:1px solid var(--border);border-radius:8px;margin-top:16px;padding:14px}.ot-calc-preview__result-grid[data-astro-cid-vbot2qr6]{grid-template-columns:1fr 1fr;gap:10px;margin-bottom:10px;display:grid}.ot-calc-preview__result-item[data-astro-cid-vbot2qr6]{flex-direction:column;gap:3px;display:flex}.ot-calc-preview__result-label[data-astro-cid-vbot2qr6]{color:var(--muted);text-transform:uppercase;letter-spacing:.05em;font-size:.7rem;font-weight:600}.ot-calc-preview__result-val[data-astro-cid-vbot2qr6]{color:var(--text);font-size:1rem;font-weight:700;font-family:var(--font-mono,monospace)}.ot-calc-preview__result-val--highlight[data-astro-cid-vbot2qr6]{color:var(--accent)}.ot-calc-preview__result-val--total[data-astro-cid-vbot2qr6]{color:#b45309}.ot-calc-preview__result-note[data-astro-cid-vbot2qr6]{color:var(--muted);font-size:.75rem;line-height:1.5}.ot-calc-preview__footer-link[data-astro-cid-vbot2qr6]{background:var(--bg-2);border-top:1px solid var(--border);color:var(--accent);padding:10px 18px;font-size:.8rem;font-weight:600;text-decoration:none;transition:background .15s;display:block}.ot-calc-preview__footer-link[data-astro-cid-vbot2qr6]:hover{background:var(--bg-3,var(--bg))}@media (width<=580px){.ot-calc-preview__input-row[data-astro-cid-vbot2qr6]{grid-template-columns:1fr 1fr}}.ot-status-grid[data-astro-cid-vbot2qr6]{grid-template-columns:1fr 1fr;gap:14px;margin:20px 0;display:grid}.ot-status-card[data-astro-cid-vbot2qr6]{border:1.5px solid;border-radius:10px;flex-direction:column;gap:10px;padding:18px;display:flex}.ot-status-card--nonexempt[data-astro-cid-vbot2qr6]{background:#065f460a;border-color:#065f4640}.ot-status-card--exempt[data-astro-cid-vbot2qr6]{background:#b91c1c0a;border-color:#b91c1c33}.ot-status-card__badge[data-astro-cid-vbot2qr6]{text-transform:uppercase;letter-spacing:.08em;border-radius:20px;width:fit-content;padding:3px 10px;font-size:.7rem;font-weight:800}.ot-status-card--nonexempt[data-astro-cid-vbot2qr6] .ot-status-card__badge[data-astro-cid-vbot2qr6]{color:#059669;background:#065f4626}.ot-status-card--exempt[data-astro-cid-vbot2qr6] .ot-status-card__badge[data-astro-cid-vbot2qr6]{color:#dc2626;background:#b91c1c1f}.ot-status-card__title[data-astro-cid-vbot2qr6]{color:var(--text);font-size:.9375rem;font-weight:700}.ot-status-card__list[data-astro-cid-vbot2qr6]{flex-direction:column;gap:5px;margin:0;padding-left:18px;display:flex}.ot-status-card__list[data-astro-cid-vbot2qr6] li[data-astro-cid-vbot2qr6]{color:var(--muted);font-size:.8125rem;line-height:1.5}.ot-status-card__note[data-astro-cid-vbot2qr6]{color:var(--muted);background:var(--bg-2);border-left:3px solid var(--border-md,#cbd5e1);border-radius:6px;padding:8px 10px;font-size:.75rem;line-height:1.5}.ot-status-card--nonexempt[data-astro-cid-vbot2qr6] .ot-status-card__note[data-astro-cid-vbot2qr6]{border-left-color:#059669}.ot-status-card--exempt[data-astro-cid-vbot2qr6] .ot-status-card__note[data-astro-cid-vbot2qr6]{border-left-color:#dc2626}@media (width<=580px){.ot-status-grid[data-astro-cid-vbot2qr6]{grid-template-columns:1fr}}.ot-cta-grid[data-astro-cid-vbot2qr6]{grid-template-columns:1fr 1fr;gap:12px;margin:24px 0;display:grid}.ot-cta-card[data-astro-cid-vbot2qr6]{background:var(--bg-2);border:1.5px solid var(--border);color:var(--text);border-radius:10px;align-items:center;gap:14px;padding:14px 16px;text-decoration:none;transition:border-color .15s,box-shadow .15s,background .15s;display:flex}.ot-cta-card[data-astro-cid-vbot2qr6]:hover{border-color:var(--accent);box-shadow:0 0 0 3px var(--accent-soft);background:var(--bg)}.ot-cta-card--primary[data-astro-cid-vbot2qr6]{border-color:var(--accent);background:#4338ca0a}.ot-cta-card__icon[data-astro-cid-vbot2qr6]{background:var(--bg-3,var(--bg));border:1px solid var(--border);width:36px;height:36px;color:var(--accent);border-radius:8px;flex-shrink:0;justify-content:center;align-items:center;display:flex}.ot-cta-card--primary[data-astro-cid-vbot2qr6] .ot-cta-card__icon[data-astro-cid-vbot2qr6]{background:#4338ca1a}.ot-cta-card__body[data-astro-cid-vbot2qr6]{flex-direction:column;flex:1;gap:2px;min-width:0;display:flex}.ot-cta-card__label[data-astro-cid-vbot2qr6]{color:var(--accent);text-transform:uppercase;letter-spacing:.06em;font-size:.65rem;font-weight:700}.ot-cta-card__title[data-astro-cid-vbot2qr6]{color:var(--text);font-size:.875rem;font-weight:700}.ot-cta-card__desc[data-astro-cid-vbot2qr6]{color:var(--muted);font-size:.75rem;line-height:1.4}.ot-cta-card__arrow[data-astro-cid-vbot2qr6]{color:var(--muted);flex-shrink:0;transition:transform .15s}.ot-cta-card[data-astro-cid-vbot2qr6]:hover .ot-cta-card__arrow[data-astro-cid-vbot2qr6]{color:var(--accent);transform:translate(3px)}@media (width<=600px){.ot-cta-grid[data-astro-cid-vbot2qr6]{grid-template-columns:1fr}}.faq-item[data-astro-cid-vbot2qr6]{border-bottom:1px solid var(--border);padding:16px 0}.faq-item[data-astro-cid-vbot2qr6]:last-child{border-bottom:none}.faq-q[data-astro-cid-vbot2qr6]{color:var(--text);margin-bottom:8px;font-size:.9375rem;font-weight:700}.faq-a[data-astro-cid-vbot2qr6]{color:var(--muted);font-size:.875rem;line-height:1.75}.page-footer[data-astro-cid-vbot2qr6]{background:var(--bg-2);border:1px solid var(--border);color:var(--muted);border-radius:8px;align-items:flex-start;gap:10px;margin:18px 0;padding:12px 16px;font-size:.8125rem;line-height:1.6;display:flex}.pf-dot[data-astro-cid-vbot2qr6]{background:var(--accent);border-radius:50%;flex-shrink:0;width:7px;height:7px;margin-top:5px}.kpib[data-astro-cid-vbot2qr6]{background:linear-gradient(135deg,#4338ca12,#2563eb12);border:1.5px solid #4338ca33;border-left:4px solid #4338cacc;border-radius:10px;flex-direction:column;align-items:flex-start;gap:4px;margin:0 0 24px;padding:20px 24px;display:flex}.kpib-stat[data-astro-cid-vbot2qr6]{color:var(--text);font-size:2.25rem;font-weight:900;line-height:1;font-family:var(--font-display)}.kpib-label[data-astro-cid-vbot2qr6]{color:var(--text);margin-top:2px;font-size:.9375rem;font-weight:600}.kpib-sub[data-astro-cid-vbot2qr6]{color:var(--muted);margin-top:2px;font-size:.75rem}.neg-tool-cta[data-astro-cid-vbot2qr6]{background:linear-gradient(135deg,#4338ca0d,#2563eb0d);border:1.5px solid #4338ca2e;border-radius:12px;margin:24px 0;padding:20px 24px}.neg-tool-cta__body[data-astro-cid-vbot2qr6]{color:var(--text);margin-bottom:14px;font-size:.9375rem;line-height:1.6}.neg-tool-cta__body[data-astro-cid-vbot2qr6] strong[data-astro-cid-vbot2qr6]{color:var(--text)}.neg-tool-cta__links[data-astro-cid-vbot2qr6]{flex-direction:column;gap:8px;display:flex}a[data-astro-cid-vbot2qr6].neg-tool-link{background:var(--bg,#fff);border:1.5px solid var(--border,#e2e8f0);border-radius:8px;flex-direction:column;gap:2px;padding:12px 16px;text-decoration:none;transition:border-color .15s,box-shadow .15s,background .15s;display:flex}a[data-astro-cid-vbot2qr6].neg-tool-link:hover{border-color:#4338ca66;box-shadow:0 0 0 3px #4338ca14}a[data-astro-cid-vbot2qr6].neg-tool-link span[data-astro-cid-vbot2qr6]:first-child{color:var(--text);font-size:.875rem;font-weight:700}a[data-astro-cid-vbot2qr6].neg-tool-link span[data-astro-cid-vbot2qr6]:last-child{color:var(--muted);font-size:.75rem}a[data-astro-cid-vbot2qr6].neg-tool-link--primary{background:#4338ca0f;border-color:#4338ca4d}a[data-astro-cid-vbot2qr6].neg-tool-link--primary span[data-astro-cid-vbot2qr6]:first-child{color:#4338cae6}.guide-chart[data-astro-cid-vbot2qr6]{margin:2rem 0}.guide-chart[data-astro-cid-vbot2qr6] img[data-astro-cid-vbot2qr6]{border:1px solid #334155;border-radius:12px;width:100%;height:auto;display:block}.guide-chart[data-astro-cid-vbot2qr6] figcaption[data-astro-cid-vbot2qr6]{color:var(--muted);text-align:center;margin-top:.5rem;font-size:.85rem;font-style:italic}