.m-land-root .tool-grid{grid-template-columns:1fr;gap:16px;max-width:1040px;margin:0 auto;display:grid}@media (min-width:720px){.m-land-root .tool-grid{grid-template-columns:repeat(2,1fr)}}.m-land-root .tool-tile{border:1px solid var(--divider);border-radius:var(--r-card);box-shadow:var(--shadow-sm);color:inherit;background:#fff;flex-direction:column;gap:10px;padding:26px 24px;text-decoration:none;transition:transform .15s,box-shadow .15s;display:flex}.m-land-root .tool-tile:hover{box-shadow:var(--shadow-md);transform:translateY(-3px)}.m-land-root .tool-tile h3{letter-spacing:var(--track-tight);color:var(--text-primary);margin:0;font-size:18px;font-weight:700}.m-land-root .tool-tile p{color:var(--text-secondary);margin:0;font-size:15px;line-height:1.6}.m-land-root .tool-tile-meta{flex-wrap:wrap;gap:8px;margin-top:2px;display:flex}.m-land-root .tool-chip{letter-spacing:.04em;text-transform:uppercase;border-radius:var(--r-pill);background:var(--accent-mint-wash);color:var(--accent-mint-deep);border:1px solid #05966926;align-items:center;padding:4px 10px;font-size:11.5px;font-weight:600;display:inline-flex}.m-land-root .tool-chip.is-neutral{color:var(--text-tertiary);border-color:var(--divider);background:#0b12200a}.m-land-root .tool-tile-go{color:var(--accent-mint-deep);margin-top:auto;padding-top:6px;font-size:14px;font-weight:600}.m-land-root .tool-breadcrumb{color:var(--text-tertiary);flex-wrap:wrap;align-items:center;gap:8px;margin-bottom:18px;font-size:13px;display:flex}.m-land-root .tool-breadcrumb a{color:var(--text-tertiary);text-decoration:none}.m-land-root .tool-breadcrumb a:hover{color:var(--accent-mint-deep)}.m-land-root .tool-hero{text-align:left;padding:48px 0 8px}.m-land-root .tool-hero h1{letter-spacing:var(--track-tight);max-width:780px;margin:0 0 16px;font-size:clamp(30px,4.6vw,48px);font-weight:700;line-height:1.08}.m-land-root .tool-hero .tool-intro{color:var(--text-secondary);max-width:700px;margin:0;font-size:18px;line-height:1.6}.m-land-root .tool-free-badge{color:var(--accent-mint-deep);background:var(--accent-mint-wash);border-radius:var(--r-pill);border:1px solid #05966926;align-items:center;gap:8px;margin-bottom:18px;padding:6px 13px;font-size:12.5px;font-weight:600;display:inline-flex}.m-land-root .tool-section{padding:40px 0}.m-land-root .tool-section h2{letter-spacing:var(--track-tight);margin:0 0 18px;font-size:clamp(24px,3vw,32px);font-weight:700;line-height:1.15}.m-land-root .tool-narrow{max-width:760px;margin:0 auto}.m-land-root .tool-narrow p{color:var(--text-primary);margin:0 0 16px;font-size:16.5px;line-height:1.7}.m-land-root .tool-narrow p:last-child{margin-bottom:0}.m-land-root .tool-card{border:1px solid var(--divider);border-radius:var(--r-card);max-width:760px;box-shadow:var(--shadow-md);background:#fff;margin:0 auto;padding:26px 22px}@media (min-width:720px){.m-land-root .tool-card{padding:34px 36px}}.m-land-root .tool-card h2{letter-spacing:var(--track-tight);margin:0 0 6px;font-size:21px}.m-land-root .tool-card .tool-card-hint{color:var(--text-tertiary);margin:0 0 22px;font-size:14.5px;line-height:1.55}.m-land-root .tool-fields{grid-template-columns:1fr;gap:18px;display:grid}@media (min-width:720px){.m-land-root .tool-fields.is-two{grid-template-columns:1fr 1fr}.m-land-root .tool-field.is-full{grid-column:1/-1}}.m-land-root .tool-field{flex-direction:column;gap:7px;display:flex}.m-land-root .tool-field>label{color:var(--text-primary);font-size:14px;font-weight:600;line-height:1.4}.m-land-root .tool-field .tool-field-help{color:var(--text-tertiary);font-size:12.5px;line-height:1.5}.m-land-root .tool-field select,.m-land-root .tool-field input{width:100%;color:var(--text-primary);border:1px solid var(--divider);border-radius:var(--r-input);appearance:none;background:#fff;padding:12px 14px;font-family:inherit;font-size:16px;transition:border-color .15s,box-shadow .15s}.m-land-root .tool-field select{background-image:url("data:image/svg+xml;charset=utf-8,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8' viewBox='0 0 12 8'%3E%3Cpath fill='%236B7280' d='M1.4 0 6 4.6 10.6 0 12 1.4 6 7.4 0 1.4z'/%3E%3C/svg%3E");background-position:right 14px center;background-repeat:no-repeat;padding-right:38px}.m-land-root .tool-field select:focus,.m-land-root .tool-field input:focus{border-color:var(--accent-mint);outline:none;box-shadow:0 0 0 3px #34d3992e}.m-land-root .tool-field .tool-prefixed{position:relative}.m-land-root .tool-field .tool-prefixed span{color:var(--text-tertiary);pointer-events:none;font-size:16px;position:absolute;top:50%;left:14px;transform:translateY(-50%)}.m-land-root .tool-field .tool-prefixed input{padding-left:30px}.m-land-root .tool-actions{flex-wrap:wrap;gap:10px;margin-top:24px;display:flex}.m-land-root .tool-actions .btn{flex:auto;justify-content:center}.m-land-root .tool-result{border-radius:var(--r-card);border:1px solid var(--divider);background:var(--surface-base);margin-top:26px;padding:22px}.m-land-root .tool-result.is-yes{background:var(--accent-mint-wash);border-color:#05966947}.m-land-root .tool-result.is-maybe{background:#fff8ec;border-color:#d9770647}.m-land-root .tool-result.is-caution{background:#fff8ec;border-color:#d9770661}.m-land-root .tool-result.is-no{border-color:var(--divider);background:#0b122009}.m-land-root .tool-result .tool-result-tag{letter-spacing:var(--track-eyebrow);text-transform:uppercase;margin-bottom:8px;font-size:11.5px;font-weight:700}.m-land-root .tool-result.is-yes .tool-result-tag{color:var(--accent-mint-deep)}.m-land-root .tool-result.is-maybe .tool-result-tag,.m-land-root .tool-result.is-caution .tool-result-tag{color:var(--accent-orange-deep)}.m-land-root .tool-result.is-no .tool-result-tag{color:var(--text-tertiary)}.m-land-root .tool-result h3{letter-spacing:var(--track-tight);color:var(--text-primary);margin:0 0 10px;font-size:19px;font-weight:700;line-height:1.3}.m-land-root .tool-result-amount{letter-spacing:var(--track-tight);color:var(--accent-orange-deep);margin:4px 0 14px;font-size:40px;font-weight:700;line-height:1}.m-land-root .tool-result-block{margin-top:18px}.m-land-root .tool-result-block h4{letter-spacing:var(--track-eyebrow);text-transform:uppercase;color:var(--text-tertiary);margin:0 0 8px;font-size:12px;font-weight:700}.m-land-root .tool-list{gap:9px;margin:0;padding:0;list-style:none;display:grid}.m-land-root .tool-list li{color:var(--text-primary);padding-left:20px;font-size:15px;line-height:1.6;position:relative}.m-land-root .tool-list li:before{content:"";background:var(--accent-mint-deep);border-radius:50%;width:6px;height:6px;position:absolute;top:9px;left:3px}.m-land-root .tool-list.is-caveat li:before{background:var(--accent-orange-deep)}.m-land-root .tool-list.is-steps{counter-reset:step}.m-land-root .tool-list.is-steps li{padding-left:26px}.m-land-root .tool-list.is-steps li:before{counter-increment:step;content:counter(step);background:var(--accent-mint);color:#052e1c;border-radius:50%;place-items:center;width:18px;height:18px;font-size:11px;font-weight:700;display:grid;top:0;left:0}.m-land-root .tool-figures{gap:0;margin:0;display:grid}.m-land-root .tool-figure{border-bottom:1px solid var(--divider);justify-content:space-between;align-items:baseline;gap:16px;padding:9px 0;display:flex}.m-land-root .tool-figure:last-child{border-bottom:none}.m-land-root .tool-figure dt{color:var(--text-secondary);min-width:0;margin:0;font-size:14.5px;line-height:1.5}.m-land-root .tool-figure dt span{color:var(--text-tertiary);margin-top:2px;font-size:12.5px;line-height:1.45;display:block}.m-land-root .tool-figure dd{color:var(--text-primary);white-space:nowrap;font-variant-numeric:tabular-nums;margin:0;font-size:15px;font-weight:600}.m-land-root .tool-figure.is-emphasis{border-top:1px solid var(--divider)}.m-land-root .tool-figure.is-emphasis dt{color:var(--text-primary);font-weight:700}.m-land-root .tool-figure.is-emphasis dd{font-size:17px;font-weight:700}.m-land-root .tool-rows{gap:14px;display:grid}.m-land-root .tool-row{border:1px solid var(--divider);border-radius:var(--r-input);background:var(--surface-base);grid-template-columns:1fr;gap:12px;padding:16px;display:grid}@media (min-width:720px){.m-land-root .tool-row{grid-template-columns:repeat(4,1fr);align-items:end}.m-land-root .tool-row.is-three{grid-template-columns:repeat(3,1fr)}}.m-land-root .tool-row-remove{color:var(--accent-orange-deep);cursor:pointer;text-align:left;background:0 0;border:none;align-self:center;padding:0;font-size:13px;font-weight:600}.m-land-root .tool-row-remove:hover{text-decoration:underline}.m-land-root .tool-add-row{border:1px dashed var(--divider);border-radius:var(--r-input);color:var(--accent-mint-deep);cursor:pointer;background:0 0;width:100%;margin-top:14px;padding:11px 16px;font-family:inherit;font-size:14px;font-weight:600}.m-land-root .tool-add-row:hover{border-color:var(--accent-mint);background:var(--accent-mint-wash)}.m-land-root .tool-group-heading{max-width:1040px;letter-spacing:var(--track-eyebrow);text-transform:uppercase;color:var(--text-tertiary);margin:0 auto 16px;font-size:13px;font-weight:700}.m-land-root .tool-group+.tool-group{margin-top:44px}.m-land-root .tool-yearstamp{color:var(--text-tertiary);border:1px solid var(--divider);border-radius:var(--r-pill);background:#0b12200a;align-items:center;margin-bottom:16px;padding:5px 11px;font-size:12px;font-weight:600;display:inline-flex}.m-land-root .tool-note{border-radius:var(--r-input);background:#fff8ec;border:1px solid #d977064d;max-width:760px;margin:22px auto 0;padding:18px 20px}.m-land-root .tool-note strong{color:var(--accent-orange-deep);margin-bottom:6px;font-size:14.5px;display:block}.m-land-root .tool-note p{color:var(--text-primary);margin:0 0 10px;font-size:14.5px;line-height:1.65}.m-land-root .tool-note p:last-child{margin-bottom:0}.m-land-root .tool-sources{gap:12px;max-width:760px;margin:0 auto;display:grid}.m-land-root .tool-source{border:1px solid var(--divider);border-radius:var(--r-input);background:#fff;padding:18px 20px}.m-land-root .tool-source .tool-source-name{color:var(--text-primary);margin:0 0 3px;font-size:15.5px;font-weight:700;line-height:1.4}.m-land-root .tool-source .tool-source-section{color:var(--accent-mint-deep);margin:0 0 8px;font-size:13px;font-weight:600}.m-land-root .tool-source p{color:var(--text-secondary);margin:0 0 10px;font-size:14.5px;line-height:1.6}.m-land-root .tool-source a{color:var(--accent-mint-deep);word-break:break-word;font-size:13.5px;font-weight:600;text-decoration:none}.m-land-root .tool-source a:hover{text-decoration:underline}.m-land-root .tool-source-flag{color:var(--text-tertiary);margin-left:8px;font-size:11px;font-weight:600;display:inline-block}.m-land-root .tool-filing{gap:10px;max-width:760px;margin:0 auto;display:grid}.m-land-root .tool-filing-row{border:1px solid var(--divider);border-radius:var(--r-input);background:#fff;flex-direction:column;gap:4px;padding:16px 18px;display:flex}.m-land-root .tool-filing-row a{color:var(--accent-mint-deep);font-size:15px;font-weight:700;text-decoration:none}.m-land-root .tool-filing-row a:hover{text-decoration:underline}.m-land-root .tool-filing-row span{color:var(--text-secondary);font-size:14px;line-height:1.55}.m-land-root .tool-disclaimer{border-top:1px solid var(--divider);max-width:760px;color:var(--text-tertiary);margin:0 auto;padding-top:20px;font-size:13px;line-height:1.65}.m-land-root .tool-crosslinks{grid-template-columns:1fr;gap:10px;max-width:1040px;margin:0 auto;display:grid}@media (min-width:720px){.m-land-root .tool-crosslinks{grid-template-columns:repeat(2,1fr)}}.m-land-root .tool-crosslink{border:1px solid var(--divider);border-radius:var(--r-input);background:#fff;padding:16px 18px;text-decoration:none;transition:box-shadow .15s;display:block}.m-land-root .tool-crosslink:hover{box-shadow:var(--shadow-sm)}.m-land-root .tool-crosslink strong{color:var(--text-primary);margin-bottom:3px;font-size:15px;display:block}.m-land-root .tool-crosslink span{color:var(--text-secondary);font-size:13.5px;line-height:1.5}