.hk-summary-note[data-astro-cid-xjdboqlu]{color:var(--color-text-secondary);font-size:var(--text-caption);line-height:1.65}#siac-currency[data-astro-cid-xjdboqlu]{font:inherit;color:var(--color-text-primary);background:var(--color-bg-soft);border:0;padding:.5rem}#siac-amount-error[data-astro-cid-xjdboqlu]{color:var(--color-text-primary);font-weight:600}#siac-amount-error[data-astro-cid-xjdboqlu][hidden]{display:none}.siac-toggle[data-astro-cid-xjdboqlu] button[data-astro-cid-xjdboqlu]:disabled{opacity:.45;cursor:not-allowed}.siac-toggle[data-astro-cid-xjdboqlu] button[data-astro-cid-xjdboqlu]:focus-visible,#siac-currency[data-astro-cid-xjdboqlu]:focus-visible{outline:2px solid var(--color-accent);outline-offset:2px}.siac-field-stack[data-astro-cid-xjdboqlu]{display:flex;flex-direction:column;gap:var(--space-md)}.siac-toggle-pair[data-astro-cid-xjdboqlu]{display:grid;grid-template-columns:1fr;gap:1.5rem}.siac-toggle[data-astro-cid-xjdboqlu]{width:100%}.siac-toggle[data-astro-cid-xjdboqlu] .hk-arb-btn[data-astro-cid-xjdboqlu]{flex:1 1 0;min-width:0;padding-inline:.5rem;text-align:center;white-space:nowrap}.siac-emergency[data-astro-cid-xjdboqlu]{display:flex;align-items:flex-start;gap:.75rem;padding:var(--space-sm);border:1.5px solid var(--color-line-subtle);border-radius:var(--radius-md);cursor:pointer;transition:border-color var(--transition-fast),background var(--transition-fast)}.siac-emergency[data-astro-cid-xjdboqlu]:hover{border-color:var(--color-accent)}.siac-emergency[data-astro-cid-xjdboqlu]:has(input:checked){border-color:var(--color-accent);background:var(--color-accent-subtle)}.siac-emergency[data-astro-cid-xjdboqlu] input[data-astro-cid-xjdboqlu]{width:18px;height:18px;margin-top:.15rem;accent-color:var(--color-accent);flex-shrink:0;cursor:pointer}.siac-emergency-copy[data-astro-cid-xjdboqlu]{display:flex;flex-direction:column;gap:.15rem}.siac-emergency-title[data-astro-cid-xjdboqlu]{font-size:var(--text-caption);font-weight:600;color:var(--color-text-primary)}.siac-emergency-desc[data-astro-cid-xjdboqlu]{font-size:var(--text-tag);color:var(--color-text-secondary);line-height:1.5}@media(max-width:420px){.siac-toggle[data-astro-cid-xjdboqlu] .hk-arb-btn[data-astro-cid-xjdboqlu]{font-size:var(--text-tag)}}.container[data-astro-cid-xjdboqlu]{max-width:1240px}.hk-hero[data-astro-cid-xjdboqlu]{text-align:left;padding-block:clamp(2.5rem,5vw,4rem);background:#fff}.hk-hero-title[data-astro-cid-xjdboqlu]{max-width:100%;margin:0 0 1.25rem;font-size:clamp(2.25rem,4vw,3.5rem);line-height:1.12;letter-spacing:-.03em}.hk-hero-subtitle[data-astro-cid-xjdboqlu],.hk-hero-note[data-astro-cid-xjdboqlu]{max-width:48rem;margin-left:0;margin-right:0}.hk-hero-note[data-astro-cid-xjdboqlu]{margin-bottom:0;color:var(--color-text-secondary)}.hk-calc[data-astro-cid-xjdboqlu]{background:#fff;padding-top:0;padding-bottom:0}.siac-workspace[data-astro-cid-xjdboqlu]{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.15fr);gap:clamp(2rem,4vw,4rem);align-items:start;padding-block:2rem 4rem;border-top:1px solid var(--color-line-subtle)}.hk-input-card[data-astro-cid-xjdboqlu],.hk-result-card[data-astro-cid-xjdboqlu]{min-width:0;max-width:none;margin:0;border-radius:0;box-shadow:none}.hk-input-card[data-astro-cid-xjdboqlu]{padding:0;background:transparent}.siac-input-heading[data-astro-cid-xjdboqlu]{font:400 1.5rem/1.3 var(--font-display);margin-bottom:2rem}.hk-result-card[data-astro-cid-xjdboqlu]{background:#fff;border:1px solid var(--color-line-subtle);padding:clamp(1.5rem,2.5vw,2rem)}.hk-result-title[data-astro-cid-xjdboqlu],.hk-result-verified[data-astro-cid-xjdboqlu],.hk-total-label[data-astro-cid-xjdboqlu]{color:var(--color-text-secondary);letter-spacing:0;text-transform:none}.hk-result-title[data-astro-cid-xjdboqlu]{font-size:1rem}.hk-result-totals[data-astro-cid-xjdboqlu]{margin-block:1.75rem;gap:1.5rem}.hk-total-card[data-astro-cid-xjdboqlu]{padding:0;background:transparent;border:0;border-radius:0;min-width:0}.hk-total-value[data-astro-cid-xjdboqlu]{color:var(--color-accent);font-size:clamp(1.5rem,2.3vw,2rem);font-variant-numeric:lining-nums tabular-nums;overflow-wrap:anywhere}.hk-total-label[data-astro-cid-xjdboqlu]{margin-bottom:.5rem}.hk-amount-input[data-astro-cid-xjdboqlu],.hk-arb-toggle[data-astro-cid-xjdboqlu],.siac-emergency[data-astro-cid-xjdboqlu]{border-radius:4px;border-width:1px}.hk-amount-field[data-astro-cid-xjdboqlu]{min-width:0;height:48px}.hk-amount-display[data-astro-cid-xjdboqlu]{color:var(--color-text-secondary)}#siac-currency[data-astro-cid-xjdboqlu]{min-height:48px}.siac-field-stack[data-astro-cid-xjdboqlu]{gap:1.5rem}.siac-toggle[data-astro-cid-xjdboqlu] .hk-arb-btn[data-astro-cid-xjdboqlu]{white-space:normal;min-height:44px;transition:background-color .18s,color .18s}.hk-table[data-astro-cid-xjdboqlu]{min-width:0;font-size:.8125rem;font-variant-numeric:tabular-nums}.hk-table[data-astro-cid-xjdboqlu] th[data-astro-cid-xjdboqlu],.hk-table[data-astro-cid-xjdboqlu] td[data-astro-cid-xjdboqlu]{padding:.8rem .4rem}.hk-table[data-astro-cid-xjdboqlu] td[data-astro-cid-xjdboqlu]:not(:first-child){white-space:nowrap}.hk-table[data-astro-cid-xjdboqlu] tr[data-astro-cid-xjdboqlu]:last-child td[data-astro-cid-xjdboqlu]{font-size:.875rem}.siac-tax-note[data-astro-cid-xjdboqlu]{margin-top:1.5rem}.siac-result-next[data-astro-cid-xjdboqlu]{margin-top:2rem;padding-top:1.5rem;border-top:1px solid var(--color-line-subtle)}.siac-result-next[data-astro-cid-xjdboqlu] h3[data-astro-cid-xjdboqlu]{font-size:1.25rem;font-weight:400;margin-bottom:.75rem}.siac-result-next[data-astro-cid-xjdboqlu] p[data-astro-cid-xjdboqlu]{font-size:.875rem;line-height:1.75;color:var(--color-text-secondary)}.siac-text-link[data-astro-cid-xjdboqlu]{display:inline-flex;align-items:center;gap:1.5rem;min-height:44px;margin-top:.75rem;font-size:.875rem;color:var(--color-accent);text-underline-offset:5px}.siac-collaboration[data-astro-cid-xjdboqlu]{padding-block:clamp(3.5rem,6vw,5.5rem);background:#f4f4f2}.siac-collaboration-inner[data-astro-cid-xjdboqlu]{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,2fr);gap:clamp(2.5rem,6vw,6rem)}.siac-portrait[data-astro-cid-xjdboqlu]{display:block;width:180px;max-width:100%;height:auto;mask-image:linear-gradient(to right,transparent,#000 8%,#000 92%,transparent),linear-gradient(to bottom,transparent,#000 5%,#000 94%,transparent);mask-composite:intersect}.siac-counsel-name[data-astro-cid-xjdboqlu]{margin-top:1.25rem;font:400 1.5rem/1.3 var(--font-display)}.siac-qualification[data-astro-cid-xjdboqlu],.siac-background[data-astro-cid-xjdboqlu]{font-size:.8125rem;line-height:1.75;color:var(--color-text-secondary);margin-top:.75rem;max-width:20rem}.siac-counsel-content[data-astro-cid-xjdboqlu] h2[data-astro-cid-xjdboqlu]{font-size:clamp(2rem,3.2vw,2.75rem);font-weight:400;line-height:1.2;letter-spacing:-.025em;max-width:24ch;text-wrap:balance}.siac-counsel-intro[data-astro-cid-xjdboqlu]{margin-top:1.25rem;max-width:39rem;font-size:1rem;line-height:1.85;color:var(--color-text-secondary)}.siac-services[data-astro-cid-xjdboqlu]{margin-block:2rem}.siac-services[data-astro-cid-xjdboqlu]>div[data-astro-cid-xjdboqlu]{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.6fr);gap:1.5rem;padding-block:1.25rem;border-top:1px solid var(--color-line-subtle)}.siac-services[data-astro-cid-xjdboqlu] h3[data-astro-cid-xjdboqlu]{font:500 .9375rem/1.6 var(--font-body)}.siac-services[data-astro-cid-xjdboqlu] p[data-astro-cid-xjdboqlu]{color:var(--color-text-secondary);font-size:.875rem;line-height:1.75}.siac-primary-link[data-astro-cid-xjdboqlu],.hk-cta-button[data-astro-cid-xjdboqlu]{display:inline-flex;align-items:center;gap:2rem;padding:.85rem 1.75rem;border-radius:4px;font-size:.875rem;font-weight:400;letter-spacing:0;text-decoration:none;transition:background-color .18s}.siac-primary-link[data-astro-cid-xjdboqlu]{background:var(--color-accent);color:var(--color-text-inverse)}.siac-primary-link[data-astro-cid-xjdboqlu]:hover{background:var(--color-accent-hover)}.hk-cta-primary[data-astro-cid-xjdboqlu]:hover{transform:none;box-shadow:none}.hk-examples[data-astro-cid-xjdboqlu],.hk-exclusions[data-astro-cid-xjdboqlu]{border-radius:0;background:transparent;box-shadow:none;padding:2rem 0;margin:0;border-top:1px solid var(--color-line-subtle)}.hk-exclusions[data-astro-cid-xjdboqlu]{border-top:0}.hk-examples-title[data-astro-cid-xjdboqlu],.hk-exclusions-title[data-astro-cid-xjdboqlu]{font:400 1.5rem/1.3 var(--font-display);color:var(--color-text-primary);text-transform:none;letter-spacing:0}.hk-examples-caption[data-astro-cid-xjdboqlu],.hk-examples-table[data-astro-cid-xjdboqlu] th[data-astro-cid-xjdboqlu]{color:var(--color-text-secondary)}.hk-cta[data-astro-cid-xjdboqlu]{background:#fff;padding-block:5.5rem 3.5rem;margin-top:0}.hk-cta-inner[data-astro-cid-xjdboqlu]{text-align:left;max-width:800px}.hk-cta-buttons[data-astro-cid-xjdboqlu]{justify-content:flex-start}.hk-guide[data-astro-cid-xjdboqlu],.hk-faq[data-astro-cid-xjdboqlu]{background:#fff;padding-block:clamp(3rem,5vw,4.5rem)}.hk-guide-container[data-astro-cid-xjdboqlu],.hk-faq-container[data-astro-cid-xjdboqlu]{max-width:800px}.hk-guide-title[data-astro-cid-xjdboqlu],.hk-faq-title[data-astro-cid-xjdboqlu]{text-align:left}.hk-disclaimer[data-astro-cid-xjdboqlu]{padding-inline:24px}.hk-disclaimer[data-astro-cid-xjdboqlu] p[data-astro-cid-xjdboqlu]{color:var(--color-text-secondary)}@media(max-width:900px){.siac-workspace[data-astro-cid-xjdboqlu]{grid-template-columns:1fr}}@media(max-width:700px){.siac-collaboration-inner[data-astro-cid-xjdboqlu]{grid-template-columns:1fr}.siac-services[data-astro-cid-xjdboqlu]>div[data-astro-cid-xjdboqlu]{grid-template-columns:1fr;gap:.5rem}.hk-table[data-astro-cid-xjdboqlu]{font-size:.75rem}.hk-table[data-astro-cid-xjdboqlu] th[data-astro-cid-xjdboqlu],.hk-table[data-astro-cid-xjdboqlu] td[data-astro-cid-xjdboqlu]{padding-inline:.2rem}}