.federal-calculation{margin:24px 0;padding:clamp(20px,4vw,36px);border:1px solid #dbe4f0;border-radius:24px;background:#fff;color:#17243a;box-shadow:0 12px 38px rgba(30,47,82,.06);scroll-margin-top:90px;text-align:left;font-size:16px;line-height:1.65}
.federal-calculation *{box-sizing:border-box}.federal-calculation h2{margin:8px 0 12px;font-size:clamp(26px,4vw,36px);font-weight:800;line-height:1.2;color:#17243a}.federal-calculation h3{margin:0 0 16px;font-size:19px;font-weight:750;line-height:1.35}.federal-calculation p{margin:8px 0 0}.fc-heading{max-width:850px}.fc-eyebrow{font-size:12px;font-weight:800;letter-spacing:.1em;text-transform:uppercase;color:#5046b9}.fc-formula{margin:22px 0 8px;padding:16px 20px;border-radius:14px;background:#eef0ff;color:#39338a;font-weight:750;font-size:clamp(14px,2.5vw,19px);overflow-wrap:anywhere}.federal-calculation .fc-caption{font-size:13px;color:#596780}.fc-layout{display:grid;grid-template-columns:1.35fr 1fr;gap:32px;margin:28px 0}.fc-steps{list-style:none;padding:0;margin:0;display:grid;gap:22px}.fc-steps li{display:flex;align-items:flex-start;gap:14px}.fc-step{display:grid;place-items:center;width:32px;height:32px;flex:0 0 32px;border-radius:50%;background:#eef0ff;color:#5046b9;font-weight:800}.fc-steps strong{font-size:16px}.fc-steps p{color:#596780;font-size:14px}.fc-example{padding:22px;border-radius:18px;background:#f7f8fc;border:1px solid #e4e8f1}.fc-example label{display:block;margin:12px 0 8px;font-weight:700;font-size:14px}.fc-entry{display:flex;gap:8px;align-items:stretch}.fc-entry input{min-width:0;width:100%;padding:10px 12px;border:1px solid #cad3e3;border-radius:10px;background:#fff;color:#17243a;font:700 20px ui-monospace,monospace;letter-spacing:.08em}.fc-entry button{flex-shrink:0;padding:10px 14px;background:#5046b9;color:#fff;border:0;border-radius:10px;font-family:inherit;font-weight:700;font-size:14px;cursor:pointer}.fc-entry button:hover{background:#3c338f}.fc-entry input:focus-visible,.fc-entry button:focus-visible{outline:3px solid #a5b4fc;outline-offset:3px}.fc-answer{margin-top:20px;padding:18px;text-align:center;border-radius:14px;background:#17243a;color:#fff}.fc-answer>span{font-size:13px;color:#cbd5e1}.fc-answer>strong{display:block;font:800 clamp(28px,5vw,42px) ui-monospace,monospace;letter-spacing:.1em;margin:6px 0;overflow-wrap:anywhere}.fc-answer p{font-size:12px;color:#d7dfec}.fc-rules{padding-top:22px;border-top:1px solid #e4e8f1}.fc-rules h3{margin-bottom:8px}.fc-rules p{font-size:14px;color:#47566d}.federal-calculation .fc-note{margin-top:22px;padding:14px 16px;border-left:4px solid #a5b4fc;background:#f7f8fc;border-radius:0 10px 10px 0;color:#596780;font-size:13px}@media(max-width:700px){.fc-layout{grid-template-columns:1fr;gap:24px}.fc-example{padding:18px}.federal-calculation{border-radius:18px}.fc-entry{flex-wrap:wrap}.fc-entry input{flex:1 1 120px}.fc-entry button{flex:1 1 100px}}

.fc-range{padding:14px 16px;background:#eef8f1;border:1px solid #d7ecde;border-radius:12px;color:#27503a;font-size:14px}.fc-quick-examples{display:flex;flex-wrap:wrap;gap:8px;margin-top:14px}.fc-quick-examples>span{width:100%;font-size:12px;color:#596780}.fc-quick-examples button{padding:7px 9px;border:1px solid #d5d9ec;border-radius:8px;color:#39338a;background:#fff;font:700 12px ui-monospace,monospace;cursor:pointer}.fc-quick-examples button:hover{background:#eef0ff}.fc-quick-examples button:focus-visible{outline:3px solid #a5b4fc;outline-offset:2px}