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var(--bm-line);border-radius:12px;background:#fbfcfa;transition:border-color .15s}.bm-sp-input:focus-within{border-color:var(--bm-green);box-shadow:0 0 0 3px rgba(15,91,77,.12)}.bm-sp-input input{flex:1;min-width:0;min-height:46px;padding:10px 12px;border:0;background:transparent;font-variant-numeric:tabular-nums;outline:none}.bm-sp-input span{padding-right:12px;color:var(--bm-muted);font-size:14px}.bm-sp-field[data-invalid] .bm-sp-input{border-color:#b5552b}.bm-sp-field[data-invalid] .bm-sp-hint{color:#9a4321}.bm-sp-field input[type=date],.bm-sp-field select,.bm-sp-field>input{min-height:46px;padding:10px 12px;border:1px solid var(--bm-line);border-radius:12px;background:#fbfcfa;color:var(--bm-text)}.bm-sp-hint{margin:0;color:var(--bm-muted);font-size:13px;line-height:1.5}.bm-sp-source[data-manual]{color:#7a5a17}.bm-sp-source .bm-ho-link{display:inline-flex;align-items:center;gap:4px}.bm-sp-source svg{width:13px;height:13px}.bm-sp-chips,.bm-sp-seg{display:flex;flex-wrap:wrap;gap:6px}.bm-sp-chips button,.bm-sp-seg button{min-height:40px;padding:8px 14px;border:1px solid var(--bm-line);border-radius:999px;background:#fff;color:var(--bm-text);font-size:14px;font-weight:700;cursor:pointer}.bm-sp-chips button[data-active],.bm-sp-seg button[data-active]{border-color:var(--bm-green);background:var(--bm-green-soft);color:var(--bm-green-dark)}.bm-sp-check{display:flex;gap:10px;align-items:flex-start;font-size:14px;line-height:1.45;cursor:pointer}.bm-sp-check input{margin-top:3px;accent-color:var(--bm-green)}.bm-sp-nested{display:grid;gap:12px;padding:14px;border-left:3px solid var(--bm-gold);border-radius:0 12px 12px 0;background:#fdf8ec}.bm-sp-row{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}.bm-sp-result{position:sticky;top:88px;display:grid;gap:12px;padding:22px;border-radius:20px;background:var(--bm-forest);color:#fff}.bm-sp-result .bm-ho-eyebrow{color:#a6e1cd}.bm-sp-result .bm-ho-fine{color:#cfe3dd}.bm-sp-total{font-size:clamp(32px,4.4vw,46px);line-height:1.05;letter-spacing:-.035em;font-variant-numeric:tabular-nums}.bm-sp-total[data-negative]{color:#f3c27a}.bm-sp-warn{margin:0;padding:10px 12px;border-radius:10px;background:rgba(225,173,67,.16);color:#f8e2b5;font-size:14px}.bm-sp-lines{margin:0;display:grid;gap:0;border-top:1px solid rgba(255,255,255,.14)}.bm-sp-lines div{display:flex;justify-content:space-between;gap:12px;padding:8px 0;border-bottom:1px solid rgba(255,255,255,.1);font-size:14px}.bm-sp-lines dt{color:#d9e9e4}.bm-sp-lines dd{margin:0;font-variant-numeric:tabular-nums;font-weight:750}.bm-sp-status{padding:12px 14px;border-radius:12px;background:rgba(255,255,255,.08);border-left:4px solid var(--bm-gold)}.bm-sp-status[data-status=likely_exempt]{border-left-color:var(--bm-mint)}.bm-sp-status p{margin:4px 0 8px;color:#d9e9e4;font-size:13px}.bm-sp-result a,.bm-sp-status a{color:#bfe8da;font-size:13px;font-weight:750;display:inline-flex;align-items:center;gap:4px}.bm-sp-status a svg{width:13px;height:13px}.bm-sp-saved{margin:0;color:#bfe8da;font-size:13px}.bm-sp-result .bm-ho-btn-primary{background:var(--bm-gold);border-color:var(--bm-gold);color:var(--bm-text)}.bm-sp-result .bm-ho-btn-primary:disabled{opacity:.55}.bm-sp-ctas{display:grid;grid-template-columns:1fr 1fr;gap:8px}.bm-sp-ctas .bm-ho-btn{background:rgba(255,255,255,.08);border-color:rgba(255,255,255,.2);color:#fff}.bm-sp-empty{display:flex;gap:10px;align-items:flex-start;color:#d9e9e4}.bm-sp-empty p{margin:0}.bm-sp-empty svg{flex:0 0 18px;width:18px}.bm-sp-skel{min-height:200px;border-radius:14px;opacity:.25}.bm-sp-skel-sm{min-height:90px;border-radius:14px}.bm-sp-tax>details>summary{list-style:none;cursor:pointer;display:grid;gap:6px}.bm-sp-tax>details>summary::-webkit-details-marker{display:none}.bm-sp-tax>details>summary h2{margin:0;display:flex;justify-content:space-between;gap:12px}.bm-sp-tax>details>summary h2:after{content:"+";color:var(--bm-green);font-weight:400}.bm-sp-tax>details[open]>summary h2:after{content:"\2212"}.bm-sp-tax details[open]>*+*{margin-top:16px}.bm-sp-years{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px}.bm-sp-year{display:grid;gap:3px;padding:14px;border:1px dashed var(--bm-line);border-radius:14px;background:var(--bm-surface-soft);font-size:13px}.bm-sp-year[data-status=preliminary]{border-style:solid;border-color:var(--bm-gold);background:#fdf8ec}.bm-sp-year[data-status=final]{border-style:solid;border-color:var(--bm-green);background:var(--bm-green-soft)}.bm-sp-year-n{font-size:22px;font-weight:850;letter-spacing:-.02em}.bm-sp-year em{font-style:normal;font-weight:750}.bm-sp-year em,.bm-sp-year small{color:var(--bm-muted)}.bm-sp-docs{display:grid;gap:14px}.bm-sp-doc{position:relative;margin:0;padding:18px;border:1px solid var(--bm-line);border-radius:16px;display:grid;gap:12px;background:#fff}.bm-sp-doc legend{padding:0 6px;font-weight:850}.bm-sp-remove{position:absolute;top:10px;right:10px;width:36px;height:36px;display:grid;place-items:center;border:0;border-radius:10px;background:transparent;color:var(--bm-muted);cursor:pointer}.bm-sp-remove:hover{background:var(--bm-surface-soft)}.bm-sp-remove svg{width:16px}.bm-sp-risk{padding:12px 14px;border-radius:12px;background:var(--bm-surface-soft);display:grid;gap:4px}.bm-sp-risk p{margin:0;font-size:13px}.bm-sp-risk small{color:var(--bm-muted);font-size:12px;line-height:1.5}.bm-sp-add{display:flex;flex-wrap:wrap;gap:8px}.bm-sp-add svg{width:15px}@media (max-width:860px){.bm-sp-grid{grid-template-columns:1fr}.bm-sp-result{position:static}.bm-sp-years{grid-template-columns:1fr}}@media (max-width:420px){.bm-sp-ctas{grid-template-columns:1fr}.bm-sp-group{padding:14px}}