/* ====== Design tokens ====== */
:root{
  --bg: #ffffff;
  --muted-bg: #f7fafc;
  --accent: #1d4ed8;        /* blue */
  --accent-600: #1e40af;
  --accent-2: #047857;      /* emerald for subtle use */
  --text: #0f172a;
  --muted: #6b7280;
  --card: #ffffff;
  --radius-lg: 16px;
  --radius-md: 12px;
  --gap: 20px;
  --container: 1100px;
  --shadow-sm: 0 6px 18px rgba(16,24,40,0.06);
  --shadow-md: 0 14px 40px rgba(16,24,40,0.08);
  --transition: 180ms cubic-bezier(.2,.9,.2,1);
  --max-reading: 72ch;
}

/* ====== Reset & base ====== */
*{box-sizing:border-box}
html,body{height:100%}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
section[id]{scroll-margin-top:96px}
body{
  margin:0;
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial;
  background: linear-gradient(180deg, var(--muted-bg) 0%, #ffffff 150px);
  color:var(--text);
  -webkit-font-smoothing:antialiased;
  -moz-osx-font-smoothing:grayscale;
  line-height:1.5;
  -webkit-text-size-adjust:100%;
}
img{max-width:100%;height:auto;display:block}
a{color:inherit;text-decoration:none}
ul{padding-left:1.25rem;margin:0}

/* ====== Utility ====== */
.container{max-width:var(--container);margin:0 auto;padding:0 20px}
.row{display:flex;gap:var(--gap);align-items:center}
.col{flex:1}
.center{text-align:center}
.muted{color:var(--muted)}
h1,h2,h3,h4{margin:0 0 0.5rem 0;line-height:1.15}
p{margin:0 0 1rem 0;color:var(--muted)}

/* ====== Header / Nav ====== */
.skip-link{
  position:absolute;left:0;top:0;transform:translateY(-120%);
  background:#111827;color:#fff;padding:8px 12px;border-radius:6px;margin:8px;
}
.skip-link:focus{transform:none;outline:none}
header{
  position:sticky;top:0;z-index:60;background:rgba(255,255,255,0.9);backdrop-filter:saturate(.9) blur(6px);
  border-bottom:1px solid #eef2f7;box-shadow:var(--shadow-sm)
}
.nav{display:flex;align-items:center;justify-content:space-between;padding:18px 0}
.brand{display:flex;gap:12px;align-items:center}
.logo {
  display:inline-grid;place-items:center;width:44px;height:44px;border-radius:10px;
  background:linear-gradient(180deg,var(--accent),var(--accent-600));color:#fff;font-weight:700;
  box-shadow:0 6px 18px rgba(29,78,216,0.12)
}
.brand h1{font-size:16px;margin:0;font-weight:700;letter-spacing: -0.2px}
.brand p{font-size:12px;margin:0;color:var(--muted)}
nav ul{display:flex;gap:14px;list-style:none;margin:0;padding:0;align-items:center}
nav a{font-weight:600;color:var(--muted);padding:8px 10px;border-radius:8px}
nav a:hover, nav a:focus{color:var(--accent);background:rgba(29,78,216,0.04)}
.partner-pill{background:#eef2ff;color:var(--accent-600);padding:8px 12px;border-radius:999px;font-weight:700;font-size:13px}
.nav-toggle{
  display:none;width:44px;height:44px;border-radius:10px;border:1px solid #e5e7eb;background:#fff;cursor:pointer;
  align-items:center;justify-content:center;padding:0
}
.nav-toggle span,.nav-toggle span::before,.nav-toggle span::after{
  display:block;width:20px;height:2px;background:var(--text);border-radius:2px;position:relative;content:"";
  transition:transform var(--transition), background var(--transition)
}
.nav-toggle span::before{position:absolute;top:-6px}
.nav-toggle span::after{position:absolute;top:6px}
.nav-toggle[aria-expanded="true"] span{background:transparent}
.nav-toggle[aria-expanded="true"] span::before{top:0;transform:rotate(45deg)}
.nav-toggle[aria-expanded="true"] span::after{top:0;transform:rotate(-45deg)}

/* ====== Hero ====== */
.hero {
  margin:28px auto 10px;
  max-width:var(--container);
  padding:36px;
  background:var(--card);
  border-radius:var(--radius-lg);
  box-shadow:var(--shadow-md);
  display:grid;
  grid-template-columns:1fr 360px;
  gap:28px;
  align-items:center;
}
.hero-left h2{font-size:30px;color:var(--text);margin-bottom:8px}
.hero-left p{max-width:var(--max-reading);font-size:15px}
.hero-stats{display:grid;gap:12px;margin-top:18px}
.mini-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px}
.stat{
  background:var(--muted-bg);padding:12px;border-radius:10px;border:1px solid #eef2f7;text-align:center
}
.stat .val{font-weight:800;font-size:18px;color:var(--accent-600)}
.stat .label{font-size:13px;color:var(--muted);margin-top:6px}

.hero-cta{display:flex;flex-direction:column;gap:12px;align-items:stretch}
.card-hero{
  background:linear-gradient(180deg,#ffffff,#fbfdff);
  border-radius:12px;padding:18px;border:1px solid #e6eefb;box-shadow:0 8px 30px rgba(30,64,175,0.06)
}
.card-hero h3{font-size:16px;color:var(--accent-600);margin-bottom:8px}
.card-hero p{font-size:14px;color:var(--muted);margin-bottom:12px}

/* ====== Sections ====== */
section{padding:44px 0}
.section-head{display:flex;flex-direction:column;gap:6px;align-items:center;margin-bottom:26px}
.section-head h3{font-size:22px;color:var(--text)}
.two-col{display:grid;grid-template-columns:1fr 1fr;gap:20px}
.card{
  background:var(--card);padding:20px;border-radius:12px;border:1px solid #eef2f7;box-shadow:var(--shadow-sm);
}
.card h4{font-size:16px;color:var(--text)}
.card ul{margin-top:8px}
.card li{margin-bottom:10px;color:var(--muted);font-size:14px}
.note{
  background:linear-gradient(180deg,#f8fbff,#ffffff);padding:14px;border-radius:10px;border-left:4px solid var(--accent-600);margin-top:14px
}

/* ====== Sectors grid ====== */
.sectors{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}
.sector{padding:18px;border-radius:12px;background:var(--card);border:1px solid #f1f5f9}
.sector h4{margin-bottom:8px;font-size:15px}
.sector p{margin:0 0 10px 0;color:var(--muted);font-size:14px}
.sector ul{font-size:14px;color:var(--muted)}

/* ====== Incentives blocks ====== */
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.info-block{padding:14px;border-radius:10px;background:#fbfdff;border:1px solid #eef6ff}

/* ====== CTA ====== */
.cta {
  background:linear-gradient(90deg, #ffffff, #f8fbff);
  padding:36px;border-radius:14px;border:1px solid #eef2fb;margin-top:10px;display:flex;align-items:center;justify-content:space-between;gap:20px;
  box-shadow:0 10px 30px rgba(13,31,64,0.04)
}
.cta .text{flex:1}
.cta h3{font-size:18px;margin-bottom:8px}
.btn{
  display:inline-flex;align-items:center;gap:10px;padding:12px 18px;border-radius:999px;background:var(--accent);color:white;font-weight:700;border:none;cursor:pointer;
  transition:transform var(--transition), box-shadow var(--transition);
  box-shadow:0 8px 24px rgba(29,78,216,0.12)
}
.btn:hover{background:var(--accent-600)}
.btn:active{transform:translateY(1px)}
.btn.secondary{background:transparent;color:var(--accent);border:1px solid rgba(29,78,216,0.25);box-shadow:none;font-weight:700}
.btn.secondary:hover{background:rgba(29,78,216,0.06)}
.hero-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:20px}

/* ====== Footer ====== */
footer{padding:28px 0;background:#0b1220;color:#d1d5db;margin-top:36px}
.foot-inner{display:flex;justify-content:space-between;gap:20px;align-items:center;flex-wrap:wrap}
.foot-inner p{margin:0;color:#cbd5e1;font-size:14px}

/* ====== Responsiveness ====== */
@media (max-width:1024px){
  .hero{grid-template-columns:1fr 320px}
  .sectors{grid-template-columns:repeat(2,1fr)}
  .grid-3{grid-template-columns:repeat(2,1fr)}
}
@media (max-width:1120px){
  .nav-toggle{display:inline-flex}
  nav ul{
    display:none;position:absolute;left:0;right:0;top:100%;flex-direction:column;align-items:stretch;gap:4px;
    background:#fff;padding:12px 16px 16px;border-bottom:1px solid #eef2f7;box-shadow:var(--shadow-sm)
  }
  nav ul.open{display:flex}
  nav a{display:block;padding:12px}
  .partner-pill{text-align:center}
}
@media (max-width:720px){
  .hero{grid-template-columns:minmax(0,1fr); padding:22px}
  .hero-cta{order:2}
  .hero-left{order:1}
  .two-col{grid-template-columns:1fr}
  .sectors{grid-template-columns:1fr}
  .grid-3{grid-template-columns:1fr}
  .brand p{display:none}
  .foot-inner{flex-direction:column;align-items:flex-start}
  .container{padding:0 16px}
}

/* ====== small helpers ====== */
.muted-strong{color:#475569}
.kbd{display:inline-block;border:1px solid #eee;padding:6px 8px;border-radius:8px;background:#fff;font-weight:700;font-size:13px}
.small{font-size:13px;color:var(--muted)}
.pill{display:inline-block;padding:6px 10px;border-radius:999px;font-weight:700;background:#eef6ff;color:var(--accent-600)}
/* focus styles */
a:focus-visible, button:focus-visible, input:focus-visible, select:focus-visible, textarea:focus-visible, summary:focus-visible{outline:3px solid var(--accent);outline-offset:2px}

/* ====== Guide pages ====== */
:root{--prose:#334155}
nav a[aria-current="page"]{color:var(--accent);background:rgba(29,78,216,0.06)}
.breadcrumb{font-size:13px;color:var(--muted);margin:24px 0 0}
.breadcrumb a{color:var(--accent-600);text-decoration:underline;text-underline-offset:2px}
.breadcrumb span[aria-hidden]{margin:0 6px}
.page-hero{padding:28px 0 8px}
.page-hero h1{font-size:34px;letter-spacing:-0.4px;margin-bottom:12px}
.page-hero .lead{font-size:17px;color:var(--prose);max-width:var(--max-reading)}
.meta{display:flex;flex-wrap:wrap;gap:8px 16px;font-size:13px;color:var(--muted);margin-top:14px}
.article{display:grid;grid-template-columns:230px minmax(0,1fr);gap:40px;align-items:start;padding:24px 0 8px}
.toc{position:sticky;top:96px;padding:16px;border-radius:12px;border:1px solid #eef2f7;background:var(--card);font-size:14px}
.toc strong{display:block;margin-bottom:8px;font-size:13px;text-transform:uppercase;letter-spacing:.04em;color:var(--muted)}
.toc ol{list-style:none;margin:0;padding:0;display:grid;gap:2px}
.toc a{display:block;padding:6px 8px;border-radius:8px;color:var(--prose);font-weight:600}
.toc a:hover{background:rgba(29,78,216,0.06);color:var(--accent)}
.prose{max-width:74ch}
.prose section{padding:0 0 12px}
.prose section[id]{scroll-margin-top:96px}
.prose h2{font-size:24px;margin:32px 0 12px;letter-spacing:-0.2px}
.prose section:first-child h2{margin-top:0}
.prose h3{font-size:18px;margin:22px 0 8px}
.prose p,.prose li{color:var(--prose);font-size:16px;line-height:1.65}
.prose p{margin:0 0 14px}
.prose ul,.prose ol{margin:0 0 16px;padding-left:1.25rem}
.prose li{margin-bottom:8px}
.prose a{color:var(--accent-600);text-decoration:underline;text-underline-offset:2px}
.prose .btn,.prose .btn:hover{color:#fff;text-decoration:none}
.prose .btn.secondary{color:var(--accent)}
.prose .note{margin:18px 0}
.prose .note p:last-child{margin-bottom:0}
.facts{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px;margin:18px 0 22px}
.facts .stat{text-align:left}
.facts .val{font-size:20px}
.table-wrap{overflow-x:auto;margin:16px 0 20px;border:1px solid #eef2f7;border-radius:12px;background:var(--card)}
table{width:100%;border-collapse:collapse;font-size:14px}
caption{text-align:left;padding:12px 14px 0;font-weight:700;color:var(--text)}
th,td{padding:10px 14px;text-align:left;vertical-align:top;border-bottom:1px solid #eef2f7;color:var(--prose)}
th{background:var(--muted-bg);font-weight:700;color:var(--text);white-space:nowrap}
tr:last-child td{border-bottom:0}
td.num,th.num{text-align:right;white-space:nowrap}
.steps{list-style:none;counter-reset:step;padding:0;margin:16px 0 22px;display:grid;gap:12px}
.steps li{counter-increment:step;position:relative;padding:16px 16px 16px 62px;margin:0;background:var(--card);border:1px solid #eef2f7;border-radius:12px;box-shadow:var(--shadow-sm)}
.steps li::before{
  content:counter(step);position:absolute;left:16px;top:16px;width:32px;height:32px;border-radius:50%;
  background:var(--accent);color:#fff;font-weight:700;display:grid;place-items:center;font-size:15px
}
.steps li strong{display:block;color:var(--text);margin-bottom:2px}
.faq details{background:var(--card);border:1px solid #eef2f7;border-radius:12px;margin-bottom:10px;padding:0 16px}
.faq summary{cursor:pointer;font-weight:700;color:var(--text);padding:14px 0;list-style-position:outside}
.faq details[open] summary{border-bottom:1px solid #eef2f7;margin-bottom:12px}
.faq details p{font-size:15px}
.disclaimer{font-size:13px;color:var(--muted);border-top:1px solid #eef2f7;padding-top:14px;margin-top:28px}
.related{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:16px}
.related a.card{display:block;transition:box-shadow var(--transition), transform var(--transition)}
.related a.card:hover{box-shadow:var(--shadow-md);transform:translateY(-2px)}
.related h3{font-size:16px;color:var(--accent-600);margin-bottom:6px}
.related p{font-size:14px;margin:0}
.related-page{padding:32px 0 8px}
.guide-link{display:inline-block;margin-top:6px;font-weight:700;font-size:14px;color:var(--accent-600)}
.guide-link:hover{text-decoration:underline}

@media (max-width:900px){
  .article{grid-template-columns:minmax(0,1fr);gap:16px}
  .toc{position:static}
}
@media (max-width:720px){
  .page-hero h1{font-size:28px}
  .prose h2{font-size:22px}
}
.brand .site-name{font-size:16px;margin:0;font-weight:700;letter-spacing:-0.2px;color:var(--text)}
.brand{color:inherit}
.hero-left h1{font-size:30px;color:var(--text);margin-bottom:8px}

/* ====== Tax calculator ====== */
.calc{background:var(--card);border:1px solid #e6ecf5;border-radius:var(--radius-lg);box-shadow:var(--shadow-md);overflow:clip;margin:8px 0 0}
.calc-top{display:flex;flex-wrap:wrap;gap:12px 20px;justify-content:space-between;align-items:center;padding:12px 16px;background:var(--muted-bg);border-bottom:1px solid #eef2f7;font-size:13px;color:var(--muted)}
.calc-ccy{display:flex;align-items:center;gap:8px;flex-wrap:wrap}
.calc-ccy select,.calc-ccy input{font:inherit;font-size:14px;padding:7px 10px;border:1px solid #d5dde8;border-radius:8px;background:#fff;color:var(--text);min-height:36px}
.calc-ccy input{width:96px}
.calc-tabs{display:flex;gap:2px;overflow-x:auto;overflow-y:hidden;padding:8px 12px 0;border-bottom:1px solid #eef2f7;scrollbar-width:thin}
.calc-tab{
  appearance:none;border:0;border-bottom:3px solid transparent;background:transparent;padding:10px 14px;
  border-radius:8px 8px 0 0;font:inherit;font-weight:700;font-size:14px;color:var(--muted);cursor:pointer;white-space:nowrap
}
.calc-tab:hover{color:var(--accent);background:rgba(29,78,216,0.04)}
.calc-tab[aria-selected="true"]{color:var(--accent);border-bottom-color:var(--accent)}
.calc-panel[hidden]{display:none}
.calc-body{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,6fr)}
.calc-form{padding:20px}
.calc-results{padding:20px;background:#fbfdff;border-left:1px solid #eef2f7;position:sticky;top:76px;align-self:start}
.calc-form h3,.calc-results h3{font-size:16px;margin:0 0 12px}
.calc-form h4{font-size:14px;margin:18px 0 10px;color:var(--muted);text-transform:uppercase;letter-spacing:.04em}
.field{display:grid;gap:6px;margin-bottom:16px}
.field>label,.field>.lbl{font-weight:700;font-size:14px;color:var(--text)}
.field .hint{font-size:12.5px;color:var(--muted);line-height:1.45;margin:0}
.field input[type=number],.field select{
  width:100%;font:inherit;padding:10px 12px;border:1px solid #d5dde8;border-radius:10px;background:#fff;color:var(--text);min-height:44px
}
.field input[type=range]{width:100%;accent-color:var(--accent);min-height:32px}
.affix{position:relative}
.affix>span{position:absolute;left:12px;top:50%;transform:translateY(-50%);color:var(--muted);font-weight:700;font-size:13px;pointer-events:none}
.affix input{padding-left:48px!important}
.affix.pct>span{left:auto;right:12px}
.affix.pct input{padding-left:12px!important;padding-right:34px!important}
.pair{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.seg{display:inline-flex;border:1px solid #d5dde8;border-radius:10px;overflow:hidden;background:#fff;width:max-content;max-width:100%}
.seg label{position:relative;margin:0}
.seg input{position:absolute;opacity:0;inset:0;cursor:pointer}
.seg span{display:block;padding:9px 14px;font-size:14px;font-weight:700;color:var(--muted);white-space:nowrap}
.seg input:checked+span{background:var(--accent);color:#fff}
.seg input:focus-visible+span{outline:3px solid var(--accent);outline-offset:-3px}
.check{display:flex;gap:10px;align-items:flex-start;font-size:14px;margin:0 0 12px;color:var(--text)}
.check input{width:20px;height:20px;margin:1px 0 0;flex:none;accent-color:var(--accent)}
.check .hint{display:block;font-size:12.5px;color:var(--muted);margin-top:2px}
.subfields{margin:0 0 14px;padding:12px;border:1px dashed #cbd5e1;border-radius:10px;background:#fff}
.subfields[hidden]{display:none}
.calc-actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:6px}
.btn.small-btn{padding:9px 14px;font-size:13.5px;box-shadow:none}

.res-hero{padding:16px 18px;border-radius:14px;background:linear-gradient(180deg,#eef4ff,#ffffff);border:1px solid #d9e5fb;margin-bottom:14px}
.res-hero .k{font-size:12.5px;color:var(--muted);font-weight:700;text-transform:uppercase;letter-spacing:.05em}
.res-hero .v{font-size:34px;font-weight:800;color:var(--accent-600);letter-spacing:-.5px;line-height:1.15;font-variant-numeric:tabular-nums}
.res-hero .alt,.alt{font-size:13px;color:var(--muted);font-weight:600}
.res-hero .sub{font-size:14px;color:var(--prose);margin-top:4px}
.res-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-bottom:14px}
.res-card{padding:12px;border-radius:12px;border:1px solid #e9eef6;background:#fff;min-width:0;overflow-wrap:anywhere}
.res-card .k{font-size:12.5px;color:var(--muted);font-weight:600}
.res-card .v{font-size:19px;font-weight:800;color:var(--text);font-variant-numeric:tabular-nums}
.bar{display:flex;height:16px;border-radius:999px;overflow:hidden;background:#eef2f7;margin:8px 0 12px}
.bar i{display:block;height:100%;min-width:0}
.legend{list-style:none;margin:0 0 12px;padding:0;display:grid;gap:7px;font-size:14px}
.legend li{display:flex;align-items:center;gap:8px;color:var(--prose);flex-wrap:wrap}
.legend .sw{width:12px;height:12px;border-radius:3px;flex:none}
.legend .amt{margin-left:auto;font-weight:700;color:var(--text);font-variant-numeric:tabular-nums;text-align:right}
.legend .pc{color:var(--muted);font-weight:600;font-size:12.5px;width:46px;text-align:right}
.c-net{background:#047857}.c-pit{background:#1d4ed8}.c-soc{background:#60a5fa}.c-health{background:#a5b4fc}.c-emp{background:#94a3b8}.c-ppk{background:#f59e0b}.c-cit{background:#1d4ed8}.c-wht{background:#7c3aed}.c-ret{background:#94a3b8}
.notice{border-radius:10px;padding:10px 12px;font-size:13.5px;margin:10px 0;line-height:1.5}
.notice.warn{background:#fff7ed;border:1px solid #fed7aa;border-left:4px solid #f59e0b;color:#7c2d12}
.notice.info{background:#eff6ff;border:1px solid #dbeafe;border-left:4px solid var(--accent);color:#1e3a8a}
.notice.ok{background:#ecfdf5;border:1px solid #bbf7d0;border-left:4px solid #059669;color:#064e3b}
.mt-wrap{overflow-x:auto;border:1px solid #e9eef6;border-radius:10px;background:#fff;margin-top:8px}
.mt-wrap table{font-size:12.5px}
.mt-wrap th,.mt-wrap td{padding:6px 10px}
.calc-results details{margin-top:12px;font-size:14px}
.calc-results summary{cursor:pointer;font-weight:700;color:var(--accent-600)}
.cmp{width:100%;border-collapse:collapse;font-size:14px;margin:8px 0 12px}
.cmp th,.cmp td{padding:9px 8px;text-align:right;border-bottom:1px solid #eef2f7;font-variant-numeric:tabular-nums;white-space:normal}
.cmp th:first-child,.cmp td:first-child{text-align:left}
.cmp thead th{background:transparent;font-size:12.5px;color:var(--muted);white-space:normal}
.cmp tr.best td,.cmp tr.best th{background:#ecfdf5}
.badge{display:inline-block;font-size:11px;font-weight:800;text-transform:uppercase;letter-spacing:.04em;background:#059669;color:#fff;border-radius:999px;padding:2px 8px;margin-left:6px;vertical-align:middle}
.calc-foot{padding:12px 16px;border-top:1px solid #eef2f7;background:var(--muted-bg);font-size:12.5px;color:var(--muted)}
.verdict{font-size:22px;font-weight:800;margin:0 0 6px}
.verdict.resident{color:#1e40af}.verdict.nonresident{color:#047857}.verdict.unclear{color:#b45309}
.tool-guide{margin-top:8px}
@media (max-width:980px){
  .calc-body{grid-template-columns:minmax(0,1fr)}
  .calc-results{position:static;border-left:0;border-top:1px solid #eef2f7}
}
@media (max-width:520px){
  .pair{grid-template-columns:1fr}
  .res-hero .v{font-size:28px}
  .calc-form,.calc-results{padding:16px}
}
@media (max-width:400px){
  .res-grid{grid-template-columns:minmax(0,1fr)}
}
@media print{
  header,footer,.skip-link,.breadcrumb,.calc-tabs,.calc-form,.calc-top,.related-page,#contact,.no-print,.tool-guide{display:none!important}
  .calc{box-shadow:none;border:0}
  .calc-body{display:block}
  .calc-results{position:static;border:0;background:#fff}
  body{background:#fff}
}
[hidden]{display:none!important}

/* ====== Calculators dropdown ====== */
.has-sub{position:relative}
.sub-toggle{
  font:inherit;font-weight:600;color:var(--muted);background:transparent;border:0;cursor:pointer;padding:8px 10px;border-radius:8px;
  display:inline-flex;align-items:center;gap:8px
}
.sub-toggle::after{
  content:"";width:7px;height:7px;border-right:2px solid currentColor;border-bottom:2px solid currentColor;
  transform:rotate(45deg) translateY(-2px);transition:transform var(--transition)
}
.sub-toggle[aria-expanded="true"]::after{transform:rotate(225deg) translateY(-2px)}
.sub-toggle:hover,.has-sub.current>.sub-toggle{color:var(--accent);background:rgba(29,78,216,0.04)}
.submenu{
  display:none;position:absolute;top:calc(100% + 6px);left:0;min-width:200px;flex-direction:column;align-items:stretch;gap:2px;
  list-style:none;margin:0;padding:8px;background:#fff;border:1px solid #eef2f7;border-radius:12px;box-shadow:var(--shadow-md);z-index:70
}
.submenu.open{display:flex}
.submenu a{display:block;padding:9px 12px;white-space:nowrap}
@media (max-width:1120px){
  .sub-toggle{padding:12px;width:100%}
  .sub-toggle:disabled{cursor:default;color:var(--text);font-weight:700;opacity:1}
  .sub-toggle:disabled::after{display:none}
  .submenu,.submenu.open{display:flex;position:static;min-width:0;border:0;box-shadow:none;background:transparent;padding:0 0 0 14px}
}