/* LLC / LTD cost pages — family stylesheet (scoped under .llc).
   Design language matches the state-tax family: flat surfaces, thin
   borders, ONE accent (indigo #4f46e5), 2px button radius, light is the
   default theme; dark is a designed token switch on html[data-theme]. */
.llc{
  --bg:#f5f5f8; --surface:#ffffff; --surface-2:#fafafc; --surface-3:#f1f1f6;
  --ink:#1c2333; --ink-2:#3f4756; --muted:#64748b;
  --line:#e6e7ee; --line-strong:#cfd3e0;
  --accent:#4f46e5; --accent-strong:#4338ca; --accent-soft:#eef2ff; --accent-ink:#ffffff;
  --good:#0e9f6e; --good-soft:#e7f8f1;
  --amber:#b45309; --amber-soft:#fdf3e3;
  --c2:#2563eb; --c3:#d97706; --c4:#7c3aed; --c5:#64748b;
  --shadow:0 1px 2px rgba(20,24,40,.05),0 16px 40px -24px rgba(20,24,40,.25);
  --shadow-sm:0 1px 2px rgba(20,24,40,.06);
  color:var(--ink); font-size:15px; line-height:1.55;
}
html[data-theme="dark"] .llc{
  --bg:#0a0e15; --surface:#131a27; --surface-2:#0f1622; --surface-3:#1a2334;
  --ink:#e8ecf4; --ink-2:#c3cadb; --muted:#8b96ac;
  --line:#232f45; --line-strong:#33415e;
  --accent:#818cf8; --accent-strong:#a5b4fc; --accent-soft:#1c2440; --accent-ink:#0b0f1c;
  --good:#34d399; --good-soft:#0d2b23;
  --amber:#fbbf24; --amber-soft:#2c2110;
  --c2:#60a5fa; --c3:#fbbf24; --c4:#c4b5fd; --c5:#94a3b8;
  --shadow:0 1px 2px rgba(0,0,0,.4),0 16px 40px -24px rgba(0,0,0,.7);
  --shadow-sm:0 1px 2px rgba(0,0,0,.4);
}
.llc *{box-sizing:border-box}
.llc a{color:var(--accent);text-decoration:none}
.llc a:hover{text-decoration:underline}
.llc h2{font-size:19px;line-height:1.3;margin:0 0 10px;color:var(--ink)}
.llc h3{font-size:15px;margin:16px 0 8px;color:var(--ink)}
.llc p{margin:0 0 10px;color:var(--ink-2)}
.llc .small{font-size:12.5px;color:var(--muted)}
.llc .lede{position:relative;background:var(--surface);border:1px solid var(--line);border-radius:14px;padding:14px 38px 14px 16px;margin:0 0 12px;color:var(--ink-2);box-shadow:var(--shadow-sm)}
.llc .lede button.info-x{position:absolute;top:8px;right:10px;border:0!important;background:transparent!important;box-shadow:none!important;font-size:18px;line-height:1;color:var(--muted)!important;cursor:pointer;padding:4px}
.llc .lede button.info-x:hover,.llc .lede button.info-x:focus,.llc .lede button.info-x:active{border:0!important;background:transparent!important;box-shadow:none!important;color:var(--ink)!important}
.llc .quick{background:var(--accent-soft);border:1px solid var(--line);border-radius:14px;padding:12px 16px;margin:0 0 14px;color:var(--ink)}
.llc .quick b{color:var(--accent-strong)}
html[data-theme="dark"] .llc .quick b{color:var(--accent-strong)}
.llc .siblings{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 16px}
.llc .siblings a{display:inline-block;padding:8px 14px;border:1px solid var(--line-strong);border-radius:2px;background:var(--surface);color:var(--ink-2);font-weight:600;font-size:13.5px}
.llc .siblings a:hover{border-color:var(--accent)!important;color:var(--accent)!important;text-decoration:none}
.llc .siblings a.cur{background:var(--accent)!important;border-color:var(--accent)!important;color:var(--accent-ink)!important}
.llc .facts{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin:0 0 16px}
.llc .fact{background:var(--surface);border:1px solid var(--line);border-radius:14px;padding:14px 16px;box-shadow:var(--shadow-sm);transition:transform .15s ease,background .15s ease,color .15s ease}
.llc .fact .k{font-size:12px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--muted)}
.llc .fact .v{font-size:26px;font-weight:800;line-height:1.15;margin:4px 0 2px;color:var(--ink);font-variant-numeric:tabular-nums}
.llc .fact .s{font-size:12.5px;color:var(--muted);line-height:1.4}
.llc .fact:hover,.llc .fact:focus-within{transform:translateY(-3px);background:var(--accent);border-color:var(--accent)}
.llc .fact:hover .k,.llc .fact:hover .v,.llc .fact:focus-within .k,.llc .fact:focus-within .v{color:#fff}
.llc .fact:hover .s,.llc .fact:focus-within .s{color:rgba(255,255,255,.85)}
@media (prefers-reduced-motion:reduce){.llc .fact{transition:none}.llc .fact:hover{transform:none}}
.llc .duo{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:16px;margin:0 0 16px;align-items:stretch}
.llc .duo>*{min-width:0}
.llc .card{background:var(--surface);border:1px solid var(--line);border-radius:14px;padding:18px;box-shadow:var(--shadow-sm);margin:0 0 16px;min-width:0}
.llc .duo .card{margin:0}
.llc .duo{display:grid}
.llc .bar{display:flex;height:34px;border-radius:2px;overflow:hidden;border:1px solid var(--line-strong);margin:6px 0 10px}
.llc .bar span{display:block;height:100%}
.llc .bar .seg1{background:var(--accent)} .llc .bar .seg2{background:var(--c2)} .llc .bar .seg3{background:var(--c3)} .llc .bar .seg4{background:var(--c4)} .llc .bar .seg5{background:var(--c5)}
.llc table{width:100%;border-collapse:collapse;font-size:14px}
.llc th{font-size:12px;text-transform:uppercase;letter-spacing:.05em;color:var(--muted);text-align:left;padding:8px 10px;border-bottom:2px solid var(--line-strong);background:var(--surface-2)}
.llc td{padding:9px 10px;border-bottom:1px solid var(--line);color:var(--ink-2);vertical-align:top}
.llc td.r,.llc th.r{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
.llc tr.total td{font-weight:800;color:var(--ink);border-top:2px solid var(--line-strong);border-bottom:none}
.llc tbody tr{transition:background .12s ease}
.llc tbody tr:hover td,.llc tbody tr:focus-within td{background:var(--accent)!important;color:#fff!important}
.llc tbody tr:hover td a,.llc tbody tr:hover td b,.llc tbody tr:hover td strong,.llc tbody tr:hover td span,.llc tbody tr:focus-within td a,.llc tbody tr:focus-within td b,.llc tbody tr:focus-within td strong,.llc tbody tr:focus-within td span{color:#fff!important}
.llc tbody tr:hover td .small,.llc tbody tr:focus-within td .small{color:rgba(255,255,255,.85)!important}
.llc tbody tr.total:hover td,.llc tbody tr.total:focus-within td{background:var(--surface-3)!important;color:var(--ink)!important}
.llc tbody tr.total:hover td a,.llc tbody tr.total:hover td b,.llc tbody tr.total:hover td strong,.llc tbody tr.total:hover td span,.llc tbody tr.total:hover td .small{color:var(--ink)!important}
.llc .dot{display:inline-block;width:10px;height:10px;border-radius:2px;margin-right:8px;vertical-align:baseline}
.llc ul.check{list-style:none;margin:0 0 6px;padding:0}
.llc ul.check li{position:relative;padding:7px 0 7px 28px;border-bottom:1px solid var(--line);color:var(--ink-2)}
.llc ul.check li:last-child{border-bottom:none}
.llc ul.check li::before{content:"✓";position:absolute;left:2px;top:7px;color:var(--good);font-weight:800}
.llc ul.check b{color:var(--ink)}
.llc ol.steps{margin:0;padding-left:20px;color:var(--ink-2)}
.llc ol.steps li{padding:5px 0;border-bottom:1px solid var(--line)}
.llc ol.steps li:last-child{border-bottom:none}
.llc ol.steps b{color:var(--ink)}
.llc .deptrow{display:flex;gap:10px;padding:8px 0;border-bottom:1px solid var(--line);font-size:14px}
.llc .deptrow:last-child{border-bottom:none}
.llc .deptrow .dk{flex:0 0 118px;font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.05em;color:var(--muted);padding-top:2px}
.llc .deptrow .dv{color:var(--ink-2);min-width:0;overflow-wrap:anywhere}
.llc .deptrow .dv b{color:var(--ink)}
.llc .relgrid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}
.llc ul.check.cols2{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:0 28px}
.llc .rel{display:block;background:var(--surface-2);border:1px solid var(--line);border-radius:14px;padding:14px 16px;color:var(--ink-2)}
.llc .rel:hover{border-color:var(--accent);text-decoration:none}
.llc .rel b{display:block;color:var(--ink);margin-bottom:3px}
.llc .rel small{color:var(--muted)}
.llc .srcs{font-size:12px;color:var(--muted);line-height:1.6;margin:2px 0 0;overflow-wrap:anywhere}
.llc .srcs a{color:var(--muted);text-decoration:underline}
.llc .note{background:var(--amber-soft);border:1px solid var(--line);border-radius:14px;padding:12px 16px;margin:0 0 16px;color:var(--ink-2);font-size:14px}
.llc .note b{color:var(--ink)}
.llc .picker{display:flex;flex-wrap:wrap;gap:10px;align-items:end;margin:4px 0 2px}
.llc .picker label{display:block;font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.05em;color:var(--muted);margin-bottom:5px}
.llc select,.llc input[type="search"]{font:inherit;font-size:14.5px;padding:10px 12px;border:1px solid var(--line-strong);border-radius:2px;background:var(--surface);color:var(--ink);min-width:240px}
.llc .picker select,.llc .picker input[type="search"]{height:44px!important}
.llc .picker .btn{height:44px!important;display:inline-flex;align-items:center;justify-content:center}
.llc .btn{display:inline-block;font:inherit;font-weight:700;font-size:14.5px;padding:10px 18px;border-radius:2px;cursor:pointer}
.llc .picker button.btn,.llc button.btn{background:var(--accent)!important;color:var(--accent-ink)!important;border:1px solid var(--accent)!important;box-shadow:none!important}
.llc .picker button.btn:hover,.llc button.btn:hover,.llc .picker button.btn:active,.llc button.btn:active{background:var(--accent-strong)!important;border-color:var(--accent-strong)!important;color:var(--accent-ink)!important}
.llc .hbars{margin:6px 0 2px}
.llc .hbar{display:flex;align-items:center;gap:10px;padding:4px 0;font-size:13.5px}
.llc .hbar .hn{flex:0 0 118px;color:var(--ink-2);text-align:right}
.llc .hbar .ht{flex:1;background:var(--surface-3);border-radius:2px;height:18px;position:relative}
.llc .hbar .hf{position:absolute;left:0;top:0;bottom:0;background:var(--accent);border-radius:2px}
.llc .hbar .hv{flex:0 0 64px;font-weight:700;color:var(--ink);font-variant-numeric:tabular-nums}
.llc .tbl-scroll{overflow-x:auto}
.llc table.hub th{cursor:pointer;user-select:none}
.llc table.hub th:hover{color:var(--accent)!important}
.llc table.hub th .arr{font-size:10px;color:var(--muted)}
.llc .hiddenrow{display:none}
@media (max-width:1100px){
  .llc .facts{grid-template-columns:repeat(2,minmax(0,1fr))}
  .llc .duo{grid-template-columns:minmax(0,1fr)}
  .llc .relgrid{grid-template-columns:minmax(0,1fr)}
  .llc ul.check.cols2{grid-template-columns:minmax(0,1fr)}
}
@media (max-width:560px){
  .llc .facts{grid-template-columns:minmax(0,1fr)}
  .llc select,.llc input[type="search"]{min-width:0;width:100%}
  .llc .picker{flex-direction:column;align-items:stretch}
  .llc .hbar .hn{flex-basis:86px}
}