:root{--ink:#f6f8fa;--muted:#9fb3c4;--navy:#071a2c;--panel:#0d2941;--line:#284a63;--gold:#f7c948;--blue:#7ec8e3;--warn:#ff9b63;--lightningcss-light: ;--lightningcss-dark:initial;color-scheme:dark;font-family:Inter,Noto Sans TC,Microsoft JhengHei,system-ui,sans-serif}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:radial-gradient(circle at 90% 0, #123958 0, transparent 35%), var(--navy);color:var(--ink);margin:0}button,input{font:inherit}button{cursor:pointer}:is(button:focus-visible,input:focus-visible,a:focus-visible){outline:3px solid var(--gold);outline-offset:3px}a{color:var(--blue)}main{width:min(1160px,100% - 32px);margin:auto;padding:48px 0 70px}.hero{max-width:850px;padding:42px 0 50px}.eyebrow{color:var(--blue);letter-spacing:.14em;margin:0 0 10px;font-size:.76rem;font-weight:800}.hero h1{letter-spacing:-.055em;margin:0;font-size:clamp(2.45rem,7vw,5.5rem);line-height:.98}.lede{color:#c6d4df;font-size:clamp(1rem,2vw,1.24rem);line-height:1.75}.notice{border:1px solid var(--line);color:var(--muted);border-radius:999px;padding:7px 11px;font-size:.78rem;display:inline-flex}h2{font-size:clamp(1.45rem,3vw,2.15rem)}section{margin-top:44px}.preset-grid{grid-template-columns:repeat(3,1fr);gap:12px;display:grid}.preset{border:1px solid var(--line);min-height:142px;color:var(--ink);text-align:left;background:#0d2941c7;border-radius:18px;padding:20px;transition:all .2s}:is(.preset:hover,.preset:focus-visible){border-color:var(--blue);transform:translateY(-2px)}.preset.active{border-color:var(--gold);box-shadow:0 0 0 1px var(--gold) inset}.preset span,.preset strong,.preset small{display:block}.preset strong{color:var(--gold);margin:10px 0 5px;font-size:2rem}.preset small{color:var(--muted)}.calculator{grid-template-columns:1fr 1.05fr;gap:18px;display:grid}.controls,.results,.explainer{border:1px solid var(--line);background:linear-gradient(145deg,#123550,#0a2237);border-radius:24px;padding:clamp(22px,4vw,36px)}.segmented{border:1px solid var(--line);background:#061725;border-radius:12px;grid-template-columns:1fr 1fr;margin:26px 0 20px;padding:4px;display:grid}.segmented button{color:var(--muted);background:0 0;border:0;border-radius:9px;padding:11px}.segmented .active{background:var(--blue);color:#052035;font-weight:800}.salary-label{justify-content:space-between;align-items:end;margin:18px 0 10px;display:flex}.salary-label strong{font-size:1.7rem}input[type=range]{width:100%;accent-color:var(--gold)}input[type=number]{border:1px solid var(--line);width:100%;color:var(--ink);background:#061725;border-radius:11px;margin-top:14px;padding:12px}input:disabled{opacity:.42;cursor:not-allowed}.advanced-toggle,.copy-button{border:1px solid var(--line);width:100%;color:var(--ink);background:0 0;border-radius:11px;justify-content:space-between;margin-top:14px;padding:13px;display:flex}.copy-button{background:var(--gold);color:#1b2630;justify-content:center;font-weight:850}.advanced-panel{gap:12px;padding-top:16px;display:grid}.advanced-panel label{gap:10px;display:flex}.warning{color:var(--warn)}.copy-feedback{min-height:1.5em;color:var(--warn);text-align:center;margin-top:8px;font-size:.85rem}.results{flex-direction:column;justify-content:center;display:flex}.tax-total{color:var(--gold);letter-spacing:-.075em;font-size:clamp(3.8rem,10vw,7.5rem);font-weight:950}.metric-grid{grid-template-columns:1fr 1fr;gap:10px;display:grid}.metric-grid>div{background:#061725;border-radius:13px;padding:14px}.metric-grid span,.metric-grid strong{display:block}.metric-grid span{color:var(--muted);font-size:.78rem}.apron-status{border:1px solid var(--line);border-radius:13px;justify-content:space-between;margin-top:15px;padding:14px;display:flex}.apron-status.over{border-color:var(--warn)}.detail-grid{grid-template-columns:1.15fr .85fr;gap:18px;display:grid}.brackets{border:1px solid var(--line);border-radius:18px;padding:0;list-style:none;overflow:hidden}.brackets li{border-bottom:1px solid var(--line);background:var(--panel);justify-content:space-between;padding:13px 16px;display:flex}.brackets li:last-child{border-bottom:0}.table-wrap{border:1px solid var(--line);border-radius:18px;overflow-x:auto}table{border-collapse:collapse;background:var(--panel);width:100%;min-width:760px}th,td{border-bottom:1px solid var(--line);text-align:left;padding:13px 15px}th{color:var(--blue)}.scenario-row{background:#123550}tfoot th,tfoot td{border-bottom:0;border-top:2px solid var(--blue);font-weight:800}footer{border-top:1px solid var(--line);margin-top:60px;padding-top:30px}footer p{color:var(--muted);line-height:1.7}footer nav{flex-wrap:wrap;gap:10px 18px;display:flex}@media (max-width:760px){main{width:calc(100% - 22px);padding-top:24px}.preset-grid,.calculator,.detail-grid{grid-template-columns:1fr}.preset{min-height:118px}.metric-grid{grid-template-columns:1fr}.salary-label,.apron-status{flex-direction:column;align-items:start}}@media (prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}