@font-face{font-family:Archivo Variable;font-style:normal;font-display:swap;font-weight:100 900;font-stretch:62% 125%;src:url(/assets/archivo-vietnamese-wdth-normal-rJmnGBSt.woff2) format("woff2-variations");unicode-range:U+0102-0103,U+0110-0111,U+0128-0129,U+0168-0169,U+01A0-01A1,U+01AF-01B0,U+0300-0301,U+0303-0304,U+0308-0309,U+0323,U+0329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Archivo Variable;font-style:normal;font-display:swap;font-weight:100 900;font-stretch:62% 125%;src:url(/assets/archivo-latin-ext-wdth-normal-7khWdh9v.woff2) format("woff2-variations");unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Archivo Variable;font-style:normal;font-display:swap;font-weight:100 900;font-stretch:62% 125%;src:url(/assets/archivo-latin-wdth-normal-DY7AcnAa.woff2) format("woff2-variations");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:"Source Serif 4 Variable";font-style:normal;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-cyrillic-ext-opsz-normal-DIwfbPUE.woff2) format("woff2-variations");unicode-range:U+0460-052F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:"Source Serif 4 Variable";font-style:normal;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-cyrillic-opsz-normal-C0olyEE-.woff2) format("woff2-variations");unicode-range:U+0301,U+0400-045F,U+0490-0491,U+04B0-04B1,U+2116}@font-face{font-family:"Source Serif 4 Variable";font-style:normal;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-greek-opsz-normal-DrHU7SY7.woff2) format("woff2-variations");unicode-range:U+0370-0377,U+037A-037F,U+0384-038A,U+038C,U+038E-03A1,U+03A3-03FF}@font-face{font-family:"Source Serif 4 Variable";font-style:normal;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-vietnamese-opsz-normal-DX68cEVD.woff2) format("woff2-variations");unicode-range:U+0102-0103,U+0110-0111,U+0128-0129,U+0168-0169,U+01A0-01A1,U+01AF-01B0,U+0300-0301,U+0303-0304,U+0308-0309,U+0323,U+0329,U+1EA0-1EF9,U+20AB}@font-face{font-family:"Source Serif 4 Variable";font-style:normal;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-latin-ext-opsz-normal-HoL-AExg.woff2) format("woff2-variations");unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:"Source Serif 4 Variable";font-style:normal;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-latin-opsz-normal-BpEBLj1O.woff2) format("woff2-variations");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:"Source Serif 4 Variable";font-style:italic;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-cyrillic-ext-opsz-italic-Bl6DJqma.woff2) format("woff2-variations");unicode-range:U+0460-052F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:"Source Serif 4 Variable";font-style:italic;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-cyrillic-opsz-italic-Dibx14aP.woff2) format("woff2-variations");unicode-range:U+0301,U+0400-045F,U+0490-0491,U+04B0-04B1,U+2116}@font-face{font-family:"Source Serif 4 Variable";font-style:italic;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-greek-opsz-italic-CMW9dfKg.woff2) format("woff2-variations");unicode-range:U+0370-0377,U+037A-037F,U+0384-038A,U+038C,U+038E-03A1,U+03A3-03FF}@font-face{font-family:"Source Serif 4 Variable";font-style:italic;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-vietnamese-opsz-italic-Hh3oeMt5.woff2) format("woff2-variations");unicode-range:U+0102-0103,U+0110-0111,U+0128-0129,U+0168-0169,U+01A0-01A1,U+01AF-01B0,U+0300-0301,U+0303-0304,U+0308-0309,U+0323,U+0329,U+1EA0-1EF9,U+20AB}@font-face{font-family:"Source Serif 4 Variable";font-style:italic;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-latin-ext-opsz-italic-BhUEwDRF.woff2) format("woff2-variations");unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:"Source Serif 4 Variable";font-style:italic;font-display:swap;font-weight:200 900;src:url(/assets/source-serif-4-latin-opsz-italic-BOLXpvkj.woff2) format("woff2-variations");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:JetBrains Mono;font-style:normal;font-display:swap;font-weight:400;src:url(/assets/jetbrains-mono-latin-400-normal-V6pRDFza.woff2) format("woff2"),url(/assets/jetbrains-mono-latin-400-normal-6-qcROiO.woff) format("woff")}:root{color-scheme:light;--paper: #f5f7f1;--paper-raised: #fbfcf8;--slip: #ffffff;--ink: #13261f;--ink-2: #3f5249;--ink-3: #56685f;--rule: #c5cfc6;--rule-strong: #8fa096;--note: #1b5a48;--note-hover: #0f4234;--seal: #a43d27;--seal-soft: #f3e1da;--focus: #a43d27;--selection: #cfe4d6;--footer: #13261f;--footer-ink: #e2eae3;--footer-ink-2: #a9bab0;--tint: #e2ebe2;--tint-ink: #1b5a48;--t-taxes: #dbe9de;--i-taxes: #1b5a48;--t-retirement: #dae4ef;--i-retirement: #234670;--t-banking: #ede3cc;--i-banking: #684d1c;--t-insurance: #f1dfda;--i-insurance: #8a382e;--t-software: #e4e0ef;--i-software: #4b3e7d;--t-gig: #efe5c3;--i-gig: #6b510d;--t-business-setup: #d6e8e5;--i-business-setup: #1a5756;--font-sans: "Archivo Variable", "Archivo", ui-sans-serif, system-ui, sans-serif;--font-serif: "Source Serif 4 Variable", "Source Serif 4", Georgia, "Times New Roman", serif;--font-mono: "JetBrains Mono", ui-monospace, "Cascadia Mono", Consolas, monospace;--step--1: .8125rem;--step-0: 1rem;--step-1: 1.125rem;--step-2: 1.375rem;--step-3: clamp(1.5rem, 1.25rem + .9vw, 1.875rem);--step-4: clamp(1.875rem, 1.4rem + 2vw, 2.75rem);--step-5: clamp(2.25rem, 1.5rem + 3.4vw, 4.25rem);--s-1: .25rem;--s-2: .5rem;--s-3: .75rem;--s-4: 1rem;--s-5: 1.5rem;--s-6: 2rem;--s-7: 3rem;--s-8: 4rem;--s-9: 6rem;--gutter: 1rem;--page-max: 78rem;--measure: 68ch;--radius: 3px;--ease-out: cubic-bezier(.16, 1, .3, 1);--shadow-slip: 0 1px 2px rgb(19 38 31 / .06), 0 8px 24px -12px rgb(19 38 31 / .22)}@media(min-width:40rem){:root{--gutter: 1.5rem}}@media(min-width:64rem){:root{--gutter: 2rem}}:root[data-theme=dark]{color-scheme:dark;--paper: #0e1a16;--paper-raised: #13221d;--slip: #16271f;--ink: #e3eae4;--ink-2: #b6c4bb;--ink-3: #98aaa0;--rule: #2b3d35;--rule-strong: #4b6158;--note: #86d1b4;--note-hover: #b0e6d1;--seal: #f0937a;--seal-soft: #3a211b;--focus: #f0937a;--selection: #2c5a49;--footer: #08110e;--footer-ink: #dfe8e1;--footer-ink-2: #9bb0a5;--tint: #16302a;--tint-ink: #8fd6bb;--t-taxes: #14302a;--i-taxes: #8fd6bb;--t-retirement: #172a42;--i-retirement: #a2c4ec;--t-banking: #2e2715;--i-banking: #e2c588;--t-insurance: #35201c;--i-insurance: #f1a99a;--t-software: #241f3a;--i-software: #c0b5f1;--t-gig: #2f2810;--i-gig: #e7cb6e;--t-business-setup: #11302f;--i-business-setup: #8ad5d0;--shadow-slip: 0 1px 2px rgb(0 0 0 / .3), 0 10px 28px -12px rgb(0 0 0 / .6)}[data-cat=taxes]{--tint: var(--t-taxes);--tint-ink: var(--i-taxes)}[data-cat=retirement]{--tint: var(--t-retirement);--tint-ink: var(--i-retirement)}[data-cat=banking]{--tint: var(--t-banking);--tint-ink: var(--i-banking)}[data-cat=insurance]{--tint: var(--t-insurance);--tint-ink: var(--i-insurance)}[data-cat=software]{--tint: var(--t-software);--tint-ink: var(--i-software)}[data-cat=gig]{--tint: var(--t-gig);--tint-ink: var(--i-gig)}[data-cat=business-setup]{--tint: var(--t-business-setup);--tint-ink: var(--i-business-setup)}*,*:before,*:after{box-sizing:border-box}html{-webkit-text-size-adjust:100%;text-size-adjust:100%;scroll-padding-top:5rem;background:var(--paper)}@media(prefers-reduced-motion:no-preference){html{scroll-behavior:smooth}}body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--font-serif);font-size:var(--step-0);line-height:1.6;font-optical-sizing:auto;-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility;min-height:100vh;display:flex;flex-direction:column}#root{display:flex;flex-direction:column;min-height:100vh}main{flex:1;outline:none}img,svg{display:block;max-width:100%}h1,h2,h3,h4{font-family:var(--font-sans);font-stretch:100%;line-height:1.15;letter-spacing:-.012em;text-wrap:balance;margin:0;color:var(--ink)}p{margin:0;text-wrap:pretty}ul,ol{margin:0;padding:0}a{color:var(--note);text-decoration-thickness:1px;text-underline-offset:.18em;transition:color .16s var(--ease-out),text-decoration-color .16s var(--ease-out)}a:hover{color:var(--note-hover);text-decoration-thickness:2px}::selection{background:var(--selection);color:var(--ink)}:focus-visible{outline:2px solid var(--focus);outline-offset:3px;border-radius:2px}html{scrollbar-color:var(--rule-strong) var(--paper)}input,select,textarea,button{font:inherit;color:inherit}input,textarea{caret-color:var(--seal)}.wrap{width:100%;max-width:var(--page-max);margin-inline:auto;padding-inline:var(--gutter)}.skip-link{position:absolute;left:var(--gutter);top:-4rem;z-index:100;padding:var(--s-2) var(--s-4);background:var(--ink);color:var(--paper);font-family:var(--font-sans);font-weight:600;text-decoration:none;border-radius:var(--radius)}.skip-link:focus{top:var(--s-3);color:var(--paper)}.swatch{display:inline-block;width:.7rem;height:.7rem;border-radius:1px;background:var(--tint);box-shadow:inset 0 0 0 1px color-mix(in srgb,var(--tint-ink) 45%,transparent);flex:none}.nowrap{white-space:nowrap}.arrow{width:1.1em;height:.66em;flex:none;display:inline-block;vertical-align:middle}.band{height:18px;background-color:var(--tint-ink);-webkit-mask:url(/art/band.svg) repeat-x center / auto 18px;mask:url(/art/band.svg) repeat-x center / auto 18px;opacity:.85}.brand-mark{display:inline-block;width:1.9rem;height:1.9rem;flex:none;background-color:currentColor;-webkit-mask:url(/art/rosette.svg) center / contain no-repeat;mask:url(/art/rosette.svg) center / contain no-repeat}.rosette{position:relative;aspect-ratio:1;width:100%;color:var(--tint-ink)}.rosette__engraving{position:absolute;inset:0;background-color:currentColor;-webkit-mask:url(/art/rosette.svg) center / contain no-repeat;mask:url(/art/rosette.svg) center / contain no-repeat;opacity:.9}.rosette__face{position:absolute;inset:0;width:100%;height:100%;overflow:visible}.rosette__letters circle{fill:var(--slip);stroke:currentColor;stroke-width:2}.rosette__letters text{fill:var(--ink);font-family:var(--font-sans);font-stretch:125%;font-weight:750;font-size:46px}.rosette__needle{transform-origin:500px 500px;transform:rotate(var(--bearing, 0deg));transition:transform .9s var(--ease-out)}.rosette__needle-n{fill:var(--seal)}.rosette__needle-s{fill:var(--ink)}.rosette__hub{fill:var(--slip);stroke:var(--ink);stroke-width:6}@media(prefers-reduced-motion:no-preference){.rosette--settle .rosette__needle{animation:find-north 2.2s cubic-bezier(.2,.7,.2,1) .3s both}}@keyframes find-north{0%{transform:rotate(-58deg)}30%{transform:rotate(22deg)}52%{transform:rotate(-9deg)}70%{transform:rotate(4deg)}85%{transform:rotate(-1.5deg)}to{transform:rotate(0)}}@media(prefers-reduced-motion:reduce){.rosette__needle{transition:none}}.micr{display:flex;flex-wrap:wrap;align-items:center;gap:.35rem .6rem;font-family:var(--font-mono);font-size:.82rem;letter-spacing:.08em;text-transform:uppercase;font-variant-numeric:tabular-nums;color:var(--ink-2)}.micr__field{display:inline-flex;align-items:center;gap:.6rem}.micr__sym{width:.62em;height:.9em;fill:currentColor}.ill{color:var(--tint-ink)}.punch{width:.7rem;height:.7rem;fill:currentColor}.btn{display:inline-flex;align-items:center;justify-content:center;gap:.6rem;min-height:2.875rem;padding:.65rem 1.2rem;font-family:var(--font-sans);font-stretch:108%;font-weight:650;font-size:.97rem;line-height:1.2;text-decoration:none;border-radius:var(--radius);border:1.5px solid transparent;cursor:pointer;transition:background-color .18s var(--ease-out),color .18s var(--ease-out),border-color .18s var(--ease-out),transform .18s var(--ease-out)}.btn:active{transform:translateY(1px)}.btn .arrow{transition:transform .22s var(--ease-out)}.btn:hover .arrow{transform:translate(3px)}.btn--primary{background:var(--ink);color:var(--paper)}.btn--primary:hover{background:var(--note);color:var(--paper)}:root[data-theme=dark] .btn--primary{background:var(--note);color:#0b1612}:root[data-theme=dark] .btn--primary:hover{background:var(--note-hover);color:#0b1612}.btn--ghost{color:var(--ink);border-color:var(--ink);background:transparent}.btn--ghost:hover{background:color-mix(in srgb,var(--ink) 7%,transparent);color:var(--ink)}.btn:disabled{opacity:.55;cursor:not-allowed;transform:none}.icon-btn{display:inline-grid;place-items:center;width:2.75rem;height:2.75rem;border-radius:var(--radius);border:1px solid transparent;background:transparent;color:var(--ink);cursor:pointer;transition:background-color .16s var(--ease-out),border-color .16s var(--ease-out)}.icon-btn:hover{background:color-mix(in srgb,var(--ink) 7%,transparent);border-color:var(--rule)}.link-arrow{display:inline-flex;align-items:center;gap:.5rem;font-family:var(--font-sans);font-weight:600;font-size:.95rem;text-decoration:none}.link-arrow:hover .arrow{transform:translate(3px)}.link-arrow .arrow{transition:transform .22s var(--ease-out)}.tag{display:inline-flex;align-items:center;gap:.4rem;font-family:var(--font-sans);font-stretch:115%;font-size:.72rem;font-weight:650;letter-spacing:.06em;text-transform:uppercase;color:var(--tint-ink)}.site-header{position:relative;z-index:20;background:var(--paper);border-bottom:1px solid var(--rule)}.site-header__bar{display:flex;align-items:center;gap:var(--s-2);min-height:4rem}.brand{display:inline-flex;align-items:center;gap:.65rem;margin-right:auto;color:var(--ink);text-decoration:none}.brand:hover{color:var(--note)}.brand__name{font-family:var(--font-sans);font-stretch:125%;font-weight:750;font-size:1.02rem;letter-spacing:.04em;text-transform:uppercase;white-space:nowrap}.site-header__utility{display:none;gap:var(--s-5);margin-right:var(--s-3)}.site-header__utility a{font-family:var(--font-sans);font-weight:600;font-size:.95rem;color:var(--ink);text-decoration:none;padding-block:.4rem;border-bottom:2px solid transparent}.site-header__utility a:hover{border-bottom-color:var(--rule-strong)}.site-header__utility a.active{border-bottom-color:var(--seal)}.menu{position:static}.menu>summary{list-style:none}.menu>summary::-webkit-details-marker{display:none}.menu__close,.menu[open] .menu__open{display:none}.menu[open] .menu__close{display:inline}.menu__panel{position:absolute;left:0;right:0;top:100%;background:var(--paper-raised);border-bottom:1px solid var(--rule);box-shadow:var(--shadow-slip);padding:var(--s-4) var(--gutter) var(--s-6);max-height:calc(100vh - 4rem);overflow-y:auto}.menu__heading{font-family:var(--font-sans);font-size:.78rem;font-weight:650;letter-spacing:.06em;text-transform:uppercase;color:var(--ink-3);margin-bottom:var(--s-2)}.menu__panel ul{list-style:none}.menu__panel li a{display:flex;align-items:center;gap:.7rem;min-height:2.9rem;font-family:var(--font-sans);font-weight:600;font-size:1.05rem;color:var(--ink);text-decoration:none;border-bottom:1px solid var(--rule)}.menu__panel li a.active{color:var(--tint-ink)}.menu__secondary{margin-top:var(--s-5)}.menu__secondary li a{font-weight:500;font-size:1rem}.rail{display:none;border-top:1px solid var(--rule)}.rail__list{display:flex;list-style:none;gap:0}.rail__list li{flex:1 1 auto}.rail__list a{display:flex;align-items:center;justify-content:center;gap:.5rem;height:2.9rem;padding-inline:.75rem;font-family:var(--font-sans);font-weight:600;font-size:.9rem;color:var(--ink-2);text-decoration:none;white-space:nowrap;border-bottom:3px solid transparent;transition:background-color .16s var(--ease-out),color .16s var(--ease-out)}.rail__list a:hover{color:var(--ink);background:color-mix(in srgb,var(--tint) 55%,transparent)}.rail__list a.active{color:var(--ink);background:var(--tint);border-bottom-color:var(--tint-ink)}@media(min-width:60rem){.menu{display:none}.site-header__utility{display:flex}.rail{display:block}}.masthead{position:relative;background-color:var(--tint);isolation:isolate}.masthead:before{content:"";position:absolute;inset:0;z-index:-1;background-color:var(--tint-ink);-webkit-mask:url(/art/safety.svg) repeat 0 0 / 48px 48px;mask:url(/art/safety.svg) repeat 0 0 / 48px 48px;opacity:.11}@media(min-width:64rem){.masthead{overflow:hidden}.masthead--article:after,.masthead--hub:after{content:"";position:absolute;z-index:-1;right:max(-7rem,calc((100vw - var(--page-max)) / 2 - 7rem));top:50%;width:30rem;aspect-ratio:1;translate:0 -50%;background-color:var(--tint-ink);-webkit-mask:url(/art/rosette.svg) center / contain no-repeat;mask:url(/art/rosette.svg) center / contain no-repeat;opacity:.22}}.masthead--plain{--tint: var(--paper-raised)}.masthead--plain:before{opacity:.06}.masthead__inner{padding-block:var(--s-5) var(--s-7)}.masthead__title{max-width:24ch;font-size:var(--step-4);font-weight:760;letter-spacing:-.022em;margin-top:var(--s-5)}.masthead--article .masthead__title{max-width:30ch}.masthead__dek{max-width:62ch;margin-top:var(--s-4);font-size:var(--step-1);line-height:1.5;color:var(--ink-2)}.masthead__count{margin-top:var(--s-4);font-family:var(--font-sans);font-size:.9rem;font-weight:600;color:var(--tint-ink)}.crumbs ol{display:flex;flex-wrap:wrap;list-style:none;gap:.25rem 0;font-family:var(--font-sans);font-size:.86rem}.crumbs li{display:inline-flex;align-items:center;color:var(--ink-2);min-width:0}.crumbs li+li:before{content:"";width:.38rem;height:.38rem;margin-inline:.6rem;border-top:1.5px solid currentColor;border-right:1.5px solid currentColor;transform:rotate(45deg);opacity:.6}.crumbs a{color:var(--ink-2);text-decoration:none}.crumbs a:hover{color:var(--ink);text-decoration:underline}.crumbs [aria-current]{display:none}@media(min-width:48rem){.crumbs [aria-current]{display:inline;max-width:40ch;overflow:hidden;text-overflow:ellipsis;white-space:nowrap;color:var(--ink-3)}}.stub{position:relative;padding-block:var(--s-4) var(--s-4)}.stub__fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:var(--s-3) var(--s-5);margin:0;padding-bottom:var(--s-4);border-bottom:1px dashed var(--rule-strong)}.stub__fields div{min-width:0}.stub__fields dt{font-family:var(--font-sans);font-stretch:118%;font-size:.68rem;font-weight:650;letter-spacing:.08em;text-transform:uppercase;color:var(--ink-3)}.stub__fields dd{margin:.15rem 0 0;font-family:var(--font-sans);font-weight:600;font-size:.95rem;color:var(--ink)}@media(min-width:48rem){.stub__fields{display:flex;flex-wrap:wrap;gap:var(--s-3) var(--s-7)}}.article__grid{display:grid;grid-template-columns:minmax(0,1fr);gap:var(--s-5);padding-top:var(--s-5);padding-bottom:var(--s-7)}.article__main{min-width:0;max-width:var(--measure)}@media(min-width:64rem){.article__grid{grid-template-columns:13.5rem minmax(0,var(--measure));gap:var(--s-7);padding-top:var(--s-6)}}@media(min-width:82rem){.article__grid{grid-template-columns:15rem minmax(0,var(--measure));gap:var(--s-8)}}.toc{min-width:0}.toc__details{border-top:1px solid var(--rule);border-bottom:1px solid var(--rule)}.toc__details>summary{display:flex;align-items:center;justify-content:space-between;min-height:2.9rem;cursor:pointer;list-style:none;font-family:var(--font-sans);font-stretch:118%;font-size:.74rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--ink-2)}.toc__details>summary::-webkit-details-marker{display:none}.toc__details>summary:after{content:"";width:.45rem;height:.45rem;margin-right:.3rem;border-right:1.5px solid currentColor;border-bottom:1.5px solid currentColor;transform:rotate(45deg) translateY(-2px);transition:transform .2s var(--ease-out)}.toc__details[open]>summary:after{transform:rotate(-135deg) translateY(-2px)}.toc__list{list-style:none;padding-bottom:var(--s-3)}.toc__list a{position:relative;display:block;padding:.38rem 0 .38rem 1.2rem;font-family:var(--font-sans);font-size:.9rem;line-height:1.35;color:var(--ink-2);text-decoration:none}.toc__list a:hover{color:var(--ink)}.toc__mark{position:absolute;left:0;top:.62rem;width:.62rem;height:.62rem;color:var(--seal);opacity:0;transform:scale(.6);transition:opacity .2s var(--ease-out),transform .26s var(--ease-out)}.toc__list .is-active a{color:var(--ink);font-weight:650}.toc__list .is-active .toc__mark{opacity:1;transform:scale(1)}.toc__desktop{display:none}.toc__title{padding-block:.8rem .4rem;border-top:2px solid var(--ink);font-family:var(--font-sans);font-stretch:118%;font-size:.74rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--ink-2)}@media(min-width:64rem){.toc{position:sticky;top:var(--s-5);align-self:start;max-height:calc(100vh - 3rem);overflow-y:auto}.toc__details{display:none}.toc__desktop{display:block}}.disclaimer,.notice{position:relative;margin-bottom:var(--s-6);padding:var(--s-4) var(--s-5) var(--s-4);background:var(--seal-soft);border-radius:0 0 var(--radius) var(--radius);font-family:var(--font-sans);font-size:.93rem;line-height:1.5;color:var(--ink)}.disclaimer:before,.notice:before{content:"";position:absolute;left:0;right:0;top:-5px;height:10px;background:radial-gradient(circle at 5px 5px,var(--paper) 2.6px,transparent 3px) repeat-x 0 0 / 12px 10px}.disclaimer strong,.notice strong{color:var(--seal)}:root[data-theme=dark] .disclaimer strong,:root[data-theme=dark] .notice strong{color:var(--seal)}.prose{font-size:var(--step-1);line-height:1.68;color:var(--ink)}.prose>*+*{margin-top:1.1em}.prose h2{font-size:var(--step-3);font-weight:720;margin-top:2.1em;scroll-margin-top:1.5rem}.prose h2+*{margin-top:.6em}.prose .faq>*+*{margin-top:0}.prose li>p{margin:0}.prose h3{font-size:1.2rem;font-weight:700;margin-top:1.8em}.prose strong{font-weight:650}.prose ul,.prose ol{padding-left:1.4em}.prose li+li{margin-top:.45em}.prose li::marker{color:var(--tint-ink);font-family:var(--font-sans);font-weight:650}.prose ol li::marker{font-variant-numeric:tabular-nums}.prose code{font-family:var(--font-mono);font-size:.86em;padding:.08em .3em;background:color-mix(in srgb,var(--tint) 70%,transparent);border-radius:2px}.prose hr{border:0;border-top:1px dashed var(--rule-strong);margin-block:2em}.prose blockquote{margin-inline:0;padding-left:1em;color:var(--ink-2);font-style:italic}.table-wrap{overflow-x:auto;margin-inline:calc(var(--gutter) * -1);padding-inline:var(--gutter);scrollbar-width:thin}.table-wrap:focus-visible{outline-offset:-2px}@media(min-width:48rem){.table-wrap{margin-inline:0;padding-inline:0}}.prose table{width:100%;min-width:32rem;border-collapse:collapse;font-family:var(--font-sans);font-size:.92rem;line-height:1.45;font-variant-numeric:tabular-nums;border-top:2px solid var(--tint-ink);border-bottom:2px solid var(--tint-ink)}.prose thead th{background:var(--tint);font-stretch:112%;font-size:.72rem;font-weight:700;letter-spacing:.07em;text-transform:uppercase;color:var(--ink);text-align:left;padding:.7rem .8rem;vertical-align:bottom}.prose td{padding:.65rem .8rem;border-top:1px solid var(--rule);vertical-align:top}.prose tbody tr:nth-child(2n) td{background:color-mix(in srgb,var(--tint) 28%,transparent)}.prose td:first-child{font-weight:600}.slip{position:relative;margin-inline:calc(var(--gutter) * -1);background:var(--slip);box-shadow:var(--shadow-slip);border-top:1px dashed var(--rule-strong)}@media(min-width:48rem){.slip{margin-inline:0;border-radius:0 0 var(--radius) var(--radius)}}.slip pre{margin:0;padding:var(--s-5);overflow-x:auto;font-family:var(--font-mono);font-size:.8rem;line-height:1.6;color:var(--ink);tab-size:2}.slip pre code{background:none;padding:0;font-size:inherit}.prose .faq{margin-top:2.6em;padding-top:var(--s-2);border-top:2px solid var(--tint-ink)}.prose .faq>h2{margin-top:.8em}.faq-item{padding-block:var(--s-4);border-bottom:1px solid var(--rule)}.faq-item:last-child{border-bottom:0}.prose .faq-item h3{margin:0;font-family:var(--font-serif);font-size:1.15rem;font-weight:650;letter-spacing:0;line-height:1.35}.prose .faq-item p{margin-top:.4em;color:var(--ink-2)}.sources{margin-top:var(--s-7);padding-top:var(--s-4);border-top:1px dashed var(--rule-strong)}.sources h2{font-size:var(--step-2);font-weight:720}.sources ul{list-style:none;margin-top:var(--s-4);display:grid;gap:var(--s-3)}.sources li{display:flex;gap:.75rem;align-items:flex-start;font-size:1rem;line-height:1.45}.sources__icon{width:1.4rem;height:1.4rem;flex:none;margin-top:.05rem}.sources__note{margin-top:var(--s-4);font-family:var(--font-sans);font-size:.88rem;color:var(--ink-3)}.byline-card{margin-top:var(--s-6);padding:var(--s-4) 0 0;border-top:1px solid var(--rule);font-family:var(--font-sans);font-size:.92rem;line-height:1.5;color:var(--ink-2);display:grid;gap:var(--s-2)}.byline-card strong{color:var(--ink)}.related{padding-bottom:var(--s-8)}.section{padding-block:var(--s-7)}@media(min-width:48rem){.section{padding-block:var(--s-8)}}.section-head{display:flex;flex-wrap:wrap;align-items:baseline;justify-content:space-between;gap:var(--s-2) var(--s-5);margin-bottom:var(--s-5)}.section-head h2{font-size:var(--step-3);font-weight:760}.section-head p{max-width:46ch;color:var(--ink-2);font-size:1.02rem}.section-head--stack{flex-direction:column;align-items:flex-start}.register{list-style:none;border-top:2px solid var(--ink)}.guide-row{border-bottom:1px solid var(--rule)}.guide-row__link{position:relative;display:grid;gap:.35rem;padding:var(--s-4) 2.5rem var(--s-4) 0;color:var(--ink);text-decoration:none;transition:background-color .18s var(--ease-out)}.guide-row__link:hover{background:linear-gradient(90deg,color-mix(in srgb,var(--tint) 70%,transparent),transparent 85%);color:var(--ink)}.guide-row__title{font-size:1.12rem;font-weight:680;line-height:1.3}.guide-row__link:hover .guide-row__title{text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:.18em}.guide-row__desc{color:var(--ink-2);font-size:.98rem;line-height:1.5;max-width:70ch}.guide-row__meta{display:flex;flex-wrap:wrap;align-items:center;gap:.25rem 1rem;margin-top:.2rem;font-family:var(--font-sans);font-size:.8rem;color:var(--ink-3)}.guide-row__arrow{position:absolute;right:.4rem;top:50%;translate:0 -50%;color:var(--tint-ink);transition:transform .22s var(--ease-out)}.guide-row__link:hover .guide-row__arrow{transform:translate(4px)}.register--hub .guide-row__title{font-size:var(--step-2)}.register--hub .guide-row__link{padding-block:var(--s-5)}.other-topics{padding-top:0}.other-topics h2{font-size:var(--step-2);font-weight:720;margin-bottom:var(--s-4)}.other-topics ul{list-style:none;display:grid;grid-template-columns:repeat(auto-fill,minmax(17rem,1fr));gap:0 var(--s-5)}.other-topics a{display:flex;align-items:center;gap:.7rem;min-height:3rem;border-bottom:1px solid var(--rule);font-family:var(--font-sans);font-weight:600;color:var(--ink);text-decoration:none}.other-topics a .arrow{margin-left:auto;color:var(--tint-ink);transition:transform .2s var(--ease-out)}.other-topics a:hover .arrow{transform:translate(3px)}.hero{padding-top:var(--s-5)}@media(min-width:48rem){.hero{padding-top:var(--s-6)}}.check{--tint: var(--t-taxes);--tint-ink: var(--i-taxes);position:relative;isolation:isolate;background:var(--tint);border-radius:4px;box-shadow:var(--shadow-slip);overflow:hidden;padding-inline:var(--s-4)}.check:before{content:"";position:absolute;inset:0;z-index:-1;background-color:var(--tint-ink);-webkit-mask:url(/art/safety.svg) repeat 0 0 / 48px 48px;mask:url(/art/safety.svg) repeat 0 0 / 48px 48px;opacity:.12}.check>.band{margin-inline:calc(var(--s-4) * -1)}.check__body{display:grid;grid-template-columns:minmax(0,1fr);grid-template-areas:"no" "rosette" "text";gap:var(--s-4);padding-block:var(--s-4) var(--s-5)}.check__no{grid-area:no;display:flex;justify-content:space-between;gap:var(--s-4);font-family:var(--font-mono);font-size:.78rem;letter-spacing:.06em;text-transform:uppercase;color:var(--ink-2);font-variant-numeric:tabular-nums}.check__text{grid-area:text;min-width:0}.check__rosette{grid-area:rosette;width:min(13rem,62vw);justify-self:center}.check__title{font-size:var(--step-5);font-stretch:106%;font-weight:780;line-height:1.02;letter-spacing:-.03em;max-width:14ch;padding-bottom:var(--s-4);border-bottom:1.5px solid var(--ink)}.check__memo{display:flex;gap:var(--s-3);align-items:baseline;margin-top:var(--s-4);max-width:54ch;font-size:1.06rem;line-height:1.5;color:var(--ink-2)}.check__memo-label{flex:none;font-family:var(--font-sans);font-stretch:125%;font-size:.68rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-3)}.check__actions{display:flex;flex-wrap:wrap;gap:var(--s-3);margin-top:var(--s-5)}.check__micr{padding:var(--s-3) 0 var(--s-4);border-top:1px dashed color-mix(in srgb,var(--tint-ink) 45%,transparent);color:var(--ink)}@media(min-width:48rem){.check{padding-inline:var(--s-7)}.check>.band{margin-inline:calc(var(--s-7) * -1)}.check__body{grid-template-columns:minmax(0,1fr) minmax(14rem,22rem);grid-template-areas:"no no" "text rosette";column-gap:var(--s-7);padding-block:var(--s-5) var(--s-6)}.check__rosette{width:100%;align-self:center}}@media(min-width:64rem){.check__body{grid-template-columns:minmax(0,1fr) 24rem}}.start__list{list-style:none;display:grid;gap:var(--s-6);border-top:2px solid var(--ink);padding-top:var(--s-5)}@media(min-width:56rem){.start__list{grid-template-columns:repeat(3,minmax(0,1fr));gap:0}.start__item{padding-inline:var(--s-5);border-left:1px solid var(--rule)}.start__item:first-child{padding-left:0;border-left:0}.start__item:last-child{padding-right:0}}.start__head{display:flex;align-items:center;justify-content:space-between;margin-bottom:var(--s-3)}.start__art{width:3.25rem;height:3.25rem}.start__bearing{display:grid;place-items:center;width:2rem;height:2rem;border:1.5px solid var(--tint-ink);border-radius:50%;font-family:var(--font-sans);font-stretch:125%;font-weight:750;font-size:.8rem;color:var(--tint-ink);transition:background-color .2s var(--ease-out),color .2s var(--ease-out)}.start__item:hover .start__bearing,.start__item:focus-within .start__bearing{background:var(--tint-ink);color:var(--paper)}.start__title{font-size:1.32rem;font-weight:740}.start__text{margin-top:var(--s-2);color:var(--ink-2);font-size:1rem;line-height:1.5}.start__guides{list-style:none;margin-top:var(--s-4)}.start__guides a{display:flex;gap:.7rem;padding-block:.55rem;border-top:1px solid var(--rule);font-family:var(--font-sans);font-size:.93rem;font-weight:560;line-height:1.35;color:var(--ink);text-decoration:none}.start__guides a:hover{color:var(--note)}.start__guides a:hover span:last-child{text-decoration:underline;text-underline-offset:.18em}.start__step{flex:none;display:grid;place-items:center;width:1.4rem;height:1.4rem;margin-top:-.05rem;background:var(--tint);border-radius:50%;font-size:.74rem;font-weight:700;font-variant-numeric:tabular-nums;color:var(--tint-ink)}.topics{background:var(--paper-raised);border-block:1px solid var(--rule)}.topic-register{list-style:none;display:grid;grid-template-columns:minmax(0,1fr);gap:0 var(--s-6);border-top:2px solid var(--ink)}@media(min-width:56rem){.topic-register{grid-template-columns:repeat(2,minmax(0,1fr))}}.topic-register li{border-bottom:1px solid var(--rule)}.topic{display:grid;grid-template-columns:4.5rem minmax(0,1fr) auto;align-items:center;gap:var(--s-4);padding-block:var(--s-4);color:var(--ink);text-decoration:none}.topic__count{display:grid;place-items:center;align-content:center;aspect-ratio:1;background:var(--tint);border-radius:3px;position:relative;overflow:hidden;transition:transform .24s var(--ease-out)}.topic__count:before{content:"";position:absolute;inset:0;background-color:var(--tint-ink);-webkit-mask:url(/art/safety.svg) repeat 0 0 / 24px 24px;mask:url(/art/safety.svg) repeat 0 0 / 24px 24px;opacity:.14}.topic__num{position:relative;font-family:var(--font-sans);font-stretch:112%;font-weight:760;font-size:1.8rem;line-height:1;font-variant-numeric:tabular-nums;color:var(--tint-ink)}.topic__unit{position:relative;font-family:var(--font-sans);font-size:.66rem;font-weight:650;letter-spacing:.06em;text-transform:uppercase;color:var(--tint-ink)}.topic__body{display:grid;gap:.2rem;min-width:0}.topic__name{font-family:var(--font-sans);font-weight:720;font-size:1.12rem;line-height:1.25}.topic__blurb{color:var(--ink-2);font-size:.96rem;line-height:1.45}.topic__arrow{color:var(--tint-ink);transition:transform .22s var(--ease-out)}.topic:hover .topic__name{text-decoration:underline;text-underline-offset:.18em;text-decoration-thickness:1px}.topic:hover .topic__arrow{transform:translate(4px)}.topic:hover .topic__count{transform:rotate(-3deg)}.popular__grid{display:grid;gap:var(--s-5)}@media(min-width:60rem){.popular__grid{grid-template-columns:18rem minmax(0,1fr);gap:var(--s-8);align-items:start}}.tools-strip{padding-top:0}.slip-strip{border-top:2px solid var(--ink)}.slip-strip__micr{padding-top:var(--s-4);border-top:1px dashed var(--rule-strong)}.slip-strip__list{list-style:none;display:grid;gap:0}@media(min-width:56rem){.slip-strip__list{grid-template-columns:repeat(2,minmax(0,1fr));column-gap:var(--s-6)}}.slip-strip__list li+li .tool-link{border-top:1px solid var(--rule)}@media(min-width:56rem){.slip-strip__list li+li .tool-link{border-top:0;border-left:1px solid var(--rule);padding-left:var(--s-6)}}.tool-link{display:grid;grid-template-columns:3rem minmax(0,1fr) auto;align-items:center;gap:var(--s-4);padding-block:var(--s-5);color:var(--ink);text-decoration:none}.tool-link__art{width:3rem;height:3rem;--tint-ink: var(--note);color:var(--note)}.tool-link__body{display:grid;gap:.2rem}.tool-link__name{font-family:var(--font-sans);font-weight:720;font-size:1.1rem}.tool-link__text{color:var(--ink-2);font-size:.96rem;line-height:1.45}.tool-link__arrow{color:var(--note);transition:transform .22s var(--ease-out)}.tool-link:hover .tool-link__name{text-decoration:underline;text-underline-offset:.18em}.tool-link:hover .tool-link__arrow{transform:translate(4px)}.endorse{padding-top:0}.endorse__back{position:relative;isolation:isolate;background:var(--paper-raised);border:1px solid var(--rule);border-radius:4px;overflow:hidden}.endorse__back:before{content:"";position:absolute;inset:0;z-index:-1;background-color:var(--tint-ink);-webkit-mask:url(/art/safety.svg) repeat 0 0 / 48px 48px;mask:url(/art/safety.svg) repeat 0 0 / 48px 48px;opacity:.06}.endorse__inner{padding:var(--s-5) var(--s-4) var(--s-6)}@media(min-width:48rem){.endorse__inner{padding:var(--s-6) var(--s-7) var(--s-7)}}.endorse__head{display:flex;align-items:center;justify-content:space-between;gap:var(--s-4)}.endorse__head h2{font-size:var(--step-3);font-weight:760}.endorse__seal{width:4.25rem;height:4.25rem;flex:none;color:var(--seal);rotate:-12deg;opacity:.9}.endorse__list{list-style:none;display:grid;gap:var(--s-6);margin-top:var(--s-5)}@media(min-width:56rem){.endorse__list{grid-template-columns:repeat(3,minmax(0,1fr));gap:var(--s-7);margin-top:var(--s-6)}}.endorse__list li{display:grid;align-content:start}.endorse__line{padding-bottom:.45rem;border-bottom:1.5px solid var(--ink);font-size:1.15rem;font-weight:720}.endorse__caption{margin-top:.4rem;font-family:var(--font-sans);font-stretch:118%;font-size:.68rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--ink-3)}.endorse__caption span{color:var(--seal)}.endorse__list p:last-child{margin-top:var(--s-3);color:var(--ink-2);font-size:.98rem;line-height:1.5}.tools{padding-block:var(--s-6) var(--s-8)}.tools .notice{max-width:60rem}.calc{padding-block:var(--s-6);border-top:2px solid var(--ink);scroll-margin-top:1rem}.calc+.calc{margin-top:var(--s-7)}.calc__intro{display:grid;grid-template-columns:auto minmax(0,1fr);gap:var(--s-2) var(--s-4);align-items:center;max-width:62rem}.calc__art{width:3rem;height:3rem;color:var(--note);grid-row:span 1}.calc__intro h2{font-size:var(--step-3);font-weight:760}.calc__intro p{grid-column:1 / -1;color:var(--ink-2);max-width:68ch}.calc__grid{display:grid;gap:var(--s-6);margin-top:var(--s-5)}@media(min-width:56rem){.calc__grid{grid-template-columns:minmax(0,1fr) minmax(0,1.1fr);gap:var(--s-7);align-items:start}.calc__grid .receipt{position:sticky;top:var(--s-5)}}.calc__form{display:grid;gap:var(--s-5);align-content:start}.field{display:grid;gap:.35rem}.field label{font-family:var(--font-sans);font-weight:650;font-size:.98rem;color:var(--ink)}.field__control{display:flex;align-items:center;min-height:3rem;background:var(--slip);border:1.5px solid var(--rule-strong);border-radius:var(--radius);transition:border-color .16s var(--ease-out),box-shadow .16s var(--ease-out)}.field__control:hover{border-color:var(--ink-3)}.field__control:focus-within{border-color:var(--ink);box-shadow:0 0 0 3px color-mix(in srgb,var(--focus) 30%,transparent)}.field__control input,.field__control select{flex:1;min-width:0;height:2.9rem;padding:0 .8rem;border:0;background:transparent;font-family:var(--font-sans);font-size:1.08rem;font-variant-numeric:tabular-nums;outline:none}.field__control select{appearance:none;cursor:pointer;padding-right:2.4rem}.field__control--select{position:relative}.field__control--select:after{content:"";position:absolute;right:1rem;top:50%;width:.45rem;height:.45rem;border-right:1.5px solid var(--ink-2);border-bottom:1.5px solid var(--ink-2);transform:translateY(-70%) rotate(45deg);pointer-events:none}.field__control select option{background:var(--slip);color:var(--ink)}.field__affix{padding-left:.85rem;font-family:var(--font-sans);font-weight:600;color:var(--ink-3)}.field__affix--end{padding-left:0;padding-right:.85rem}.field__affix+input{padding-left:.35rem}.field__hint{font-family:var(--font-sans);font-size:.84rem;color:var(--ink-3);line-height:1.45}.check-field{display:flex;gap:.7rem;align-items:flex-start;font-family:var(--font-sans);font-size:.95rem;line-height:1.45}.check-field input{width:1.2rem;height:1.2rem;margin-top:.12rem;accent-color:var(--note);flex:none}.receipt{position:relative;background:var(--slip);box-shadow:var(--shadow-slip);border-radius:0 0 4px 4px;padding:var(--s-5) var(--s-5) var(--s-5)}.receipt:before{content:"";position:absolute;left:0;right:0;top:-5px;height:10px;background:radial-gradient(circle at 5px 5px,var(--paper) 2.6px,transparent 3px) repeat-x 0 0 / 12px 10px}.receipt__stamp{position:absolute;top:var(--s-4);right:var(--s-4);padding:.2rem .55rem;border:2px solid var(--seal);outline:1px solid var(--seal);outline-offset:2px;border-radius:2px;rotate:6deg;font-family:var(--font-sans);font-stretch:125%;font-size:.66rem;font-weight:750;letter-spacing:.14em;text-transform:uppercase;color:var(--seal);opacity:.85;pointer-events:none}.receipt__big{margin-top:var(--s-2);padding-right:5.5rem;font-family:var(--font-sans);font-weight:680;font-size:var(--step-2);line-height:1.3}.receipt__sub{margin-top:var(--s-2);color:var(--ink-2)}.est{font-family:var(--font-sans);font-variant-numeric:tabular-nums;font-weight:600;white-space:nowrap;text-decoration:underline dotted var(--seal);text-decoration-thickness:1.5px;text-underline-offset:.22em}.est:before{content:"≈ ";color:var(--seal);font-weight:500}.est--big:before{font-size:.5em;vertical-align:.3em}.est--big{display:inline-block;font-size:1.9em;font-weight:780;letter-spacing:-.02em;color:var(--ink)}.receipt__rows{margin:var(--s-5) 0 0;border-top:1.5px solid var(--ink)}.receipt__row{display:flex;justify-content:space-between;gap:var(--s-4);padding-block:.55rem;border-bottom:1px dotted var(--rule-strong);font-family:var(--font-sans);font-size:.93rem}.receipt__row dt{color:var(--ink-2);min-width:0}.receipt__row dd{margin:0;text-align:right}.receipt__row dd .est{text-decoration:none}.receipt__row dd .est:before{content:none}.receipt__row--total{border-bottom:1.5px solid var(--ink)}.receipt__row--total dt{color:var(--ink);font-weight:700}.receipt__row--total dd .est{font-weight:760}.receipt__rows--fine{margin-top:var(--s-3);border-top-width:1px}.receipt__rows--fine .receipt__row{font-size:.86rem}.receipt__details{margin-top:var(--s-4)}.receipt__details summary{cursor:pointer;font-family:var(--font-sans);font-weight:650;font-size:.92rem;color:var(--note);min-height:2.75rem;display:flex;align-items:center}.receipt__warn{margin-top:var(--s-3);font-family:var(--font-sans);font-size:.9rem;font-weight:600;color:var(--seal)}.receipt__fine{margin-top:var(--s-4);font-family:var(--font-sans);font-size:.84rem;line-height:1.5;color:var(--ink-3)}.page-body{padding-block:var(--s-6) var(--s-8)}.page-body .prose{max-width:var(--measure)}.page-body .prose h2{font-size:var(--step-2);margin-top:1.8em}.lost{padding-block:var(--s-8);max-width:44rem}.lost__art{width:5rem;height:5rem;color:var(--seal)}@media(prefers-reduced-motion:no-preference){.lost__art path:nth-of-type(1){transform-origin:32px 32px;animation:wander 6s ease-in-out infinite}}@keyframes wander{0%,to{transform:rotate(0)}30%{transform:rotate(70deg)}60%{transform:rotate(-40deg)}}.lost h1{margin-top:var(--s-5);font-size:var(--step-4);font-weight:780}.lost p{margin-top:var(--s-3);color:var(--ink-2);font-size:var(--step-1)}.lost__links{list-style:none;margin-top:var(--s-5);border-top:2px solid var(--ink)}.lost__links a{display:block;padding-block:.7rem;border-bottom:1px solid var(--rule);font-family:var(--font-sans);font-weight:600;text-decoration:none}.site-footer{--tint-ink: var(--footer-ink-2);margin-top:auto;background:var(--footer);color:var(--footer-ink)}.band--footer{opacity:.5}.site-footer__grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:var(--s-6) var(--s-5);padding-block:var(--s-7) var(--s-6)}.site-footer__brand{grid-column:1 / -1;display:grid;gap:var(--s-3);max-width:34rem}@media(min-width:56rem){.site-footer__grid{grid-template-columns:minmax(0,1.4fr) repeat(3,minmax(0,1fr))}.site-footer__brand{grid-column:auto}}.brand--footer{color:var(--footer-ink)}.brand--footer:hover{color:#fff}.site-footer p{color:var(--footer-ink-2);font-size:.95rem}.site-footer__fine{font-family:var(--font-sans);font-size:.85rem!important}.site-footer__h{font-family:var(--font-sans);font-stretch:118%;font-size:.72rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--footer-ink-2);margin-bottom:var(--s-3)}.site-footer ul{list-style:none;display:grid;gap:.15rem}.site-footer nav a{display:inline-block;padding-block:.3rem;font-family:var(--font-sans);font-size:.93rem;color:var(--footer-ink);text-decoration:none}.site-footer nav a:hover{text-decoration:underline;text-underline-offset:.2em;color:#fff}.site-footer :focus-visible{outline-color:var(--footer-ink)}.site-footer__base{padding-block:var(--s-4) var(--s-6);border-top:1px solid color-mix(in srgb,var(--footer-ink) 18%,transparent)}.micr--footer{color:var(--footer-ink-2);font-size:.75rem}@media(prefers-reduced-motion:reduce){*,*:before,*:after{animation-duration:.01ms!important;animation-iteration-count:1!important;transition-duration:.01ms!important}}@media print{.site-header,.site-footer,.toc,.band{display:none!important}.masthead{background:none}.masthead:before{display:none}body{background:#fff;color:#000}}
