/* ===== DESIGN TOKENS ===== */
:root {
  --nyc-navy: #0A1628;
  --nyc-blue: #1A3A6B;
  --nyc-gold: #E8A020;
  --nyc-orange: #F05A28;
  --nyc-white: #FFFFFF;
  --nyc-cream: #F7F5F0;
  --nyc-light: #EDF1F7;
  --nyc-muted: #7A8499;
  --nyc-border: #D8DCE6;
  --nyc-green: #1A7A4A;
  --nyc-green-light: #EAF5EF;
  --nyc-red: #C0392B;
  --nyc-red-light: #FDECEA;
  --nyc-text: #1C2333;
  --radius: 14px;
  --radius-sm: 8px;
  --shadow: 0 4px 20px rgba(10,22,40,0.08);
  --shadow-lg: 0 12px 48px rgba(10,22,40,0.15);
  --font-display: 'Playfair Display', serif;
  --font-sans: 'IBM Plex Sans', sans-serif;
}

/* ===== RESET ===== */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; }
body {
  font-family: var(--font-sans);
  background: var(--nyc-cream);
  color: var(--nyc-text);
  line-height: 1.65;
  font-size: 16px;
}
a { color: var(--nyc-orange); text-decoration: none; transition: opacity .2s; }
a:hover { opacity: .8; text-decoration: underline; }
img { max-width: 100%; display: block; }

.container { max-width: 1160px; margin: 0 auto; padding: 0 24px; }

/* ===== HEADER ===== */
.site-header {
  background: var(--nyc-navy);
  position: sticky; top: 0; z-index: 100;
  border-bottom: 3px solid var(--nyc-gold);
}
.header-inner {
  display: flex; align-items: center; justify-content: space-between; height: 62px;
}
.logo {
  font-family: var(--font-display);
  font-weight: 700; font-size: 1.35rem;
  color: var(--nyc-white);
  letter-spacing: -.01em; display: flex; align-items: center; gap: 8px;
  text-decoration: none;
}
.logo:hover { opacity: .9; text-decoration: none; }
.logo-icon { color: var(--nyc-gold); font-size: 1.2rem; }
.main-nav { display: flex; gap: 30px; }
.main-nav a {
  color: rgba(255,255,255,.7); font-size: .85rem;
  font-weight: 500; letter-spacing: .06em; text-transform: uppercase;
  transition: color .2s;
}
.main-nav a:hover { color: var(--nyc-white); text-decoration: none; opacity: 1; }

/* ===== HERO ===== */
.hero {
  background: linear-gradient(135deg, var(--nyc-navy) 0%, var(--nyc-blue) 60%, #1E4A90 100%);
  color: var(--nyc-white); padding: 80px 0 60px; position: relative; overflow: hidden;
}
.hero::after {
  content: '';
  position: absolute; inset: 0;
  background: url("data:image/svg+xml,%3Csvg width='60' height='60' viewBox='0 0 60 60' xmlns='http://www.w3.org/2000/svg'%3E%3Cg fill='none' fill-rule='evenodd'%3E%3Cg fill='%23ffffff' fill-opacity='0.03'%3E%3Cpath d='M36 34v-4h-2v4h-4v2h4v4h2v-4h4v-2h-4zm0-30V0h-2v4h-4v2h4v4h2V6h4V4h-4zM6 34v-4H4v4H0v2h4v4h2v-4h4v-2H6zM6 4V0H4v4H0v2h4v4h2V6h4V4H6z'/%3E%3C/g%3E%3C/g%3E%3C/svg%3E");
  pointer-events: none;
}
.hero .container { position: relative; z-index: 1; }
.hero-eyebrow {
  display: inline-flex; align-items: center; gap: 8px;
  background: rgba(232,160,32,.15); border: 1px solid rgba(232,160,32,.35);
  color: var(--nyc-gold); font-size: .75rem; font-weight: 600;
  letter-spacing: .1em; text-transform: uppercase;
  padding: 4px 14px; border-radius: 100px; margin-bottom: 22px;
}
.hero h1 {
  font-family: var(--font-display);
  font-size: clamp(2.2rem, 5.5vw, 3.8rem);
  font-weight: 700; line-height: 1.08; letter-spacing: -.02em; margin-bottom: 18px;
}
.hero h1 span { color: var(--nyc-gold); }
.hero-sub {
  font-size: 1.05rem; color: rgba(255,255,255,.72);
  max-width: 580px; margin-bottom: 0; font-weight: 400;
}
.hero-sub strong { color: var(--nyc-gold); font-weight: 600; }
.hero-skyline {
  position: absolute; right: 0; bottom: 0; height: 100%; opacity: .06;
  pointer-events: none; user-select: none;
  font-size: 16rem; font-family: var(--font-display);
  line-height: 1; color: var(--nyc-white); white-space: nowrap;
  transform: translateX(5%);
}

/* ===== RATE PILLS (hero) ===== */
.rate-pills {
  display: flex; flex-wrap: wrap; gap: 10px; margin-top: 32px;
}
.pill {
  background: rgba(255,255,255,.1); border: 1px solid rgba(255,255,255,.18);
  border-radius: 100px; padding: 6px 16px; font-size: .82rem; color: rgba(255,255,255,.8);
}
.pill strong { color: var(--nyc-white); }

/* ===== MAIN LAYOUT ===== */
.main-content { padding: 0 0 80px; }

.calc-wrapper {
  display: grid; grid-template-columns: 1fr 340px; gap: 32px;
  margin-top: -40px; align-items: start;
}

/* ===== CALCULATOR CARD ===== */
.calc-card {
  background: var(--nyc-white); border-radius: var(--radius);
  padding: 40px; box-shadow: var(--shadow-lg);
  border: 1px solid var(--nyc-border);
}
.calc-header { margin-bottom: 30px; }
.calc-header h2 {
  font-family: var(--font-display); font-size: 1.5rem; font-weight: 700;
  color: var(--nyc-navy); letter-spacing: -.02em; margin-bottom: 6px;
}
.calc-header p { font-size: .88rem; color: var(--nyc-muted); }

.form-group { margin-bottom: 20px; }
.form-group label {
  display: block; font-size: .76rem; font-weight: 600; color: var(--nyc-muted);
  text-transform: uppercase; letter-spacing: .07em; margin-bottom: 7px;
}
.input-wrap { position: relative; }
.input-pfx {
  position: absolute; left: 13px; top: 50%; transform: translateY(-50%);
  font-weight: 600; color: var(--nyc-muted); font-size: 1rem; pointer-events: none;
}
input[type="number"], select {
  width: 100%; padding: 13px 14px; border: 2px solid var(--nyc-border);
  border-radius: var(--radius-sm); font-family: var(--font-sans); font-size: .97rem;
  color: var(--nyc-text); background: var(--nyc-cream);
  transition: border-color .2s, box-shadow .2s; outline: none; appearance: none;
}
.input-wrap input[type="number"] { padding-left: 30px; }
input:focus, select:focus {
  border-color: var(--nyc-blue); box-shadow: 0 0 0 3px rgba(26,58,107,.12);
  background: var(--nyc-white);
}
select {
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%237A8499' stroke-width='1.5' fill='none' stroke-linecap='round'/%3E%3C/svg%3E");
  background-repeat: no-repeat; background-position: right 14px center; padding-right: 38px; cursor: pointer;
}

/* Special rate toggle */
.special-rates {
  background: var(--nyc-light); border-radius: var(--radius-sm);
  padding: 14px 16px; margin-bottom: 20px;
}
.special-rates-title { font-size: .76rem; font-weight: 600; color: var(--nyc-muted); text-transform: uppercase; letter-spacing: .07em; margin-bottom: 10px; }
.special-rates-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 8px; }
.special-rate-btn {
  padding: 9px 12px; border: 1.5px solid var(--nyc-border); border-radius: var(--radius-sm);
  background: var(--nyc-white); font-size: .8rem; font-weight: 500; color: var(--nyc-text);
  cursor: pointer; text-align: center; transition: all .2s;
}
.special-rate-btn:hover { border-color: var(--nyc-blue); color: var(--nyc-blue); }
.special-rate-btn.active { border-color: var(--nyc-orange); background: var(--nyc-orange); color: var(--nyc-white); }
.special-rate-btn small { display: block; font-size: .72rem; opacity: .8; margin-top: 1px; }

.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }

.calc-btn {
  width: 100%; padding: 15px 24px;
  background: linear-gradient(135deg, var(--nyc-blue) 0%, #0D2A5A 100%);
  color: var(--nyc-white); border: none; border-radius: var(--radius-sm);
  font-family: var(--font-sans); font-size: 1rem; font-weight: 600;
  cursor: pointer; display: flex; align-items: center; justify-content: center;
  gap: 10px; transition: opacity .2s, transform .1s; margin-top: 8px;
}
.calc-btn:hover { opacity: .92; }
.calc-btn:active { transform: scale(.98); }

/* ===== RESULT ===== */
.result-panel {
  margin-top: 28px; border-radius: var(--radius-sm); overflow: hidden;
  animation: fadeUp .3s ease;
}
@keyframes fadeUp {
  from { opacity: 0; transform: translateY(10px); }
  to   { opacity: 1; transform: translateY(0); }
}
.result-header {
  background: var(--nyc-navy); padding: 16px 22px;
  display: flex; justify-content: space-between; align-items: center;
}
.result-header-label { font-size: .75rem; color: rgba(255,255,255,.5); text-transform: uppercase; letter-spacing: .08em; }
.result-header-city { font-size: .9rem; color: var(--nyc-gold); font-weight: 600; }
.result-body { background: #0F1E36; padding: 22px; }
.result-row {
  display: flex; justify-content: space-between; align-items: center;
  padding: 9px 0; border-bottom: 1px solid rgba(255,255,255,.06); font-size: .93rem;
}
.result-row span { color: rgba(255,255,255,.55); }
.result-row strong { color: var(--nyc-white); font-weight: 600; }
.result-row.highlight strong { color: #FFD97A; font-size: 1.05rem; }
.result-row.grand { border-bottom: none; margin-top: 4px; }
.result-row.grand span { color: rgba(255,255,255,.85); font-weight: 600; font-size: 1rem; }
.result-row.grand strong { color: var(--nyc-gold); font-size: 1.4rem; }
.result-breakdown { font-size: .78rem; color: rgba(255,255,255,.35); margin-top: 14px; line-height: 1.6; }
.result-exempt-box {
  background: rgba(26,122,74,.2); border: 1px solid rgba(26,122,74,.4);
  border-radius: var(--radius-sm); padding: 12px 16px; margin-top: 14px;
  font-size: .86rem; color: #7CDDA6;
}
.result-footer { background: var(--nyc-navy); padding: 12px 22px; }
.reset-btn {
  width: 100%; padding: 9px; background: transparent; color: rgba(255,255,255,.45);
  border: 1px solid rgba(255,255,255,.12); border-radius: var(--radius-sm);
  font-family: var(--font-sans); font-size: .83rem; cursor: pointer; transition: all .2s;
}
.reset-btn:hover { color: var(--nyc-white); border-color: rgba(255,255,255,.25); }

/* ===== SIDEBAR ===== */
.sidebar { display: flex; flex-direction: column; gap: 20px; position: sticky; top: 80px; }
.widget {
  background: var(--nyc-white); border-radius: var(--radius-sm);
  padding: 22px; border: 1px solid var(--nyc-border); box-shadow: var(--shadow);
}
.widget h3 {
  font-family: var(--font-display); font-size: 1rem; font-weight: 700;
  color: var(--nyc-navy); margin-bottom: 14px;
}
.rate-tbl { width: 100%; border-collapse: collapse; font-size: .82rem; }
.rate-tbl th {
  background: var(--nyc-navy); color: rgba(255,255,255,.65);
  padding: 7px 10px; text-align: left; font-size: .72rem;
  font-weight: 600; text-transform: uppercase; letter-spacing: .05em;
}
.rate-tbl td { padding: 8px 10px; border-bottom: 1px solid #F0EDE8; color: #444; }
.rate-tbl tr:last-child td { border-bottom: none; }
.rate-tbl .rate-val { font-weight: 700; color: var(--nyc-blue); }
.rate-note { font-size: .73rem; color: var(--nyc-muted); margin-top: 10px; text-align: center; }
.rate-note a { color: var(--nyc-orange); }

.exemption-list { list-style: none; display: flex; flex-direction: column; gap: 7px; }
.exemption-list li { font-size: .84rem; color: #444; display: flex; align-items: flex-start; gap: 8px; }
.ex-i { font-size: 1rem; flex-shrink: 0; }

.special-tax-widget { background: #FFF8E6; border: 1px solid #F0D080; }
.special-tax-widget h3 { color: #7A5800; }
.stax-item { display: flex; justify-content: space-between; padding: 7px 0; border-bottom: 1px solid #F0D880; font-size: .83rem; }
.stax-item:last-child { border-bottom: none; }
.stax-item span { color: #5C4500; }
.stax-item strong { color: #C07000; }

/* ===== INFO SECTIONS ===== */
.info-section { margin-top: 68px; }
.section-label {
  font-size: .72rem; font-weight: 600; letter-spacing: .1em;
  text-transform: uppercase; color: var(--nyc-orange); margin-bottom: 8px;
}
.section-title {
  font-family: var(--font-display); font-size: clamp(1.4rem, 3vw, 2rem);
  font-weight: 700; letter-spacing: -.02em; color: var(--nyc-navy); margin-bottom: 30px;
}
.breakdown-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.breakdown-card {
  background: var(--nyc-white); border-radius: var(--radius); padding: 28px 24px;
  border: 1px solid var(--nyc-border); box-shadow: var(--shadow);
  border-top: 4px solid var(--nyc-blue); transition: transform .2s;
}
.breakdown-card:hover { transform: translateY(-3px); }
.bc-pct {
  font-family: var(--font-display); font-size: 2.6rem; font-weight: 700;
  color: var(--nyc-blue); letter-spacing: -.04em; line-height: 1; margin-bottom: 6px;
}
.bc-label { font-size: .78rem; font-weight: 600; color: var(--nyc-muted); text-transform: uppercase; letter-spacing: .06em; margin-bottom: 10px; }
.bc-title { font-weight: 600; font-size: .95rem; color: var(--nyc-navy); margin-bottom: 8px; }
.bc-desc { font-size: .85rem; color: #555; line-height: 1.7; }

/* ===== RATE COMPARISON TABLE ===== */
.compare-table-wrap { overflow-x: auto; margin-top: 16px; }
.compare-table {
  width: 100%; border-collapse: collapse; font-size: .88rem;
}
.compare-table thead th {
  background: var(--nyc-navy); color: rgba(255,255,255,.75);
  padding: 11px 16px; text-align: left; font-weight: 600; font-size: .8rem;
}
.compare-table tbody td {
  padding: 11px 16px; border-bottom: 1px solid var(--nyc-border); color: #444;
}
.compare-table tbody tr:nth-child(even) td { background: #FAFAFA; }
.compare-table tbody tr.nyc-row td { background: #EDF1F7; font-weight: 600; }
.compare-table tbody tr.nyc-row td:first-child { color: var(--nyc-navy); }
.compare-table .rate-hi { color: var(--nyc-orange); font-weight: 700; }

/* ===== TAXABLE GRID ===== */
.taxable-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; }
.taxable-col {
  background: var(--nyc-white); border-radius: var(--radius); padding: 28px;
  border: 1px solid var(--nyc-border);
}
.taxable-col.taxable { border-top: 3px solid var(--nyc-red); }
.taxable-col.exempt  { border-top: 3px solid var(--nyc-green); }
.taxable-col h3 { font-family: var(--font-display); font-size: 1rem; font-weight: 700; margin-bottom: 16px; }
.taxable-col.taxable h3 { color: var(--nyc-red); }
.taxable-col.exempt h3 { color: var(--nyc-green); }
.taxable-col ul { list-style: none; display: flex; flex-direction: column; gap: 7px; }
.taxable-col ul li { font-size: .87rem; color: #444; padding-left: 14px; position: relative; line-height: 1.5; }
.taxable-col.taxable ul li::before { content: "•"; position: absolute; left: 0; color: var(--nyc-red); }
.taxable-col.exempt ul li::before { content: "•"; position: absolute; left: 0; color: var(--nyc-green); }
.legal-note { font-size: .8rem; color: var(--nyc-muted); margin-top: 18px; text-align: center; }
.legal-note a { color: var(--nyc-orange); }

/* ===== SPECIAL TAXES SECTION ===== */
.special-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; margin-top: 4px; }
.special-card {
  background: var(--nyc-white); border-radius: var(--radius); padding: 24px;
  border: 1px solid var(--nyc-border); box-shadow: var(--shadow);
}
.special-card-icon { font-size: 2rem; margin-bottom: 10px; }
.special-card h3 { font-family: var(--font-display); font-size: .95rem; font-weight: 700; color: var(--nyc-navy); margin-bottom: 6px; }
.special-card .rate-badge {
  display: inline-block; background: var(--nyc-light); color: var(--nyc-blue);
  font-size: .8rem; font-weight: 700; padding: 3px 10px; border-radius: 100px; margin-bottom: 10px;
}
.special-card p { font-size: .84rem; color: #555; line-height: 1.65; }

/* ===== FAQ ===== */
.faq-section { margin-top: 68px; }
.faq-list { display: flex; flex-direction: column; gap: 4px; }
.faq-item {
  background: var(--nyc-white); border: 1px solid var(--nyc-border);
  border-radius: var(--radius-sm); overflow: hidden; transition: border-color .2s;
}
.faq-item[open] { border-color: var(--nyc-blue); }
.faq-item summary {
  padding: 17px 22px; font-weight: 500; cursor: pointer; list-style: none;
  display: flex; align-items: center; justify-content: space-between;
  font-size: .94rem; color: var(--nyc-navy); user-select: none;
}
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after {
  content: "+"; font-size: 1.4rem; color: var(--nyc-blue); font-weight: 300; flex-shrink: 0; transition: transform .2s;
}
.faq-item[open] summary::after { transform: rotate(45deg); }
.faq-item p { padding: 0 22px 18px; font-size: .9rem; color: #555; line-height: 1.8; }

/* ===== BLOG CTA ===== */
.blog-cta { margin-top: 68px; }
.blog-cta-inner {
  background: linear-gradient(135deg, var(--nyc-navy) 0%, var(--nyc-blue) 100%);
  border-radius: var(--radius); padding: 56px 48px; text-align: center; color: var(--nyc-white);
  position: relative; overflow: hidden;
}
.blog-cta-inner::before {
  content: "NYC"; position: absolute; right: -20px; bottom: -30px;
  font-family: var(--font-display); font-size: 10rem; font-weight: 700;
  color: rgba(255,255,255,.04); line-height: 1; pointer-events: none;
}
.cta-label { display: inline-block; font-size: .72rem; letter-spacing: .12em; text-transform: uppercase; color: var(--nyc-gold); margin-bottom: 14px; }
.blog-cta-inner h2 { font-family: var(--font-display); font-size: clamp(1.5rem, 3vw, 2.2rem); font-weight: 700; letter-spacing: -.02em; margin-bottom: 14px; }
.blog-cta-inner p { color: rgba(255,255,255,.65); max-width: 500px; margin: 0 auto 28px; font-size: .95rem; }
.cta-btn {
  display: inline-block; background: var(--nyc-gold); color: var(--nyc-navy);
  padding: 13px 32px; border-radius: var(--radius-sm); font-weight: 700; font-size: .95rem;
  transition: opacity .2s, transform .1s;
}
.cta-btn:hover { opacity: .9; text-decoration: none; transform: translateY(-1px); }

/* ===== FOOTER ===== */
.site-footer { background: var(--nyc-navy); color: var(--nyc-white); margin-top: 80px; }
.footer-inner {
  display: flex; align-items: flex-start; justify-content: space-between;
  gap: 32px; padding: 48px 0 40px;
}
.footer-brand .logo { margin-bottom: 10px; }
.footer-brand p { font-size: .84rem; color: rgba(255,255,255,.4); max-width: 280px; }
.footer-nav { display: flex; flex-direction: column; gap: 10px; }
.footer-nav a { color: rgba(255,255,255,.55); font-size: .87rem; transition: color .2s; }
.footer-nav a:hover { color: var(--nyc-white); text-decoration: none; opacity: 1; }
.footer-bottom { border-top: 1px solid rgba(255,255,255,.08); padding: 16px 0; }
.footer-bottom p { font-size: .76rem; color: rgba(255,255,255,.28); text-align: center; }

/* ===== BLOG PAGES ===== */
.blog-hero { background: var(--nyc-navy); color: var(--nyc-white); padding: 56px 0 42px; }
.blog-hero h1 { font-family: var(--font-display); font-size: clamp(1.8rem, 4vw, 3rem); font-weight: 700; letter-spacing: -.02em; margin-bottom: 12px; }
.blog-hero p { color: rgba(255,255,255,.6); font-size: 1rem; }
.blog-grid { display: grid; grid-template-columns: repeat(auto-fill, minmax(320px, 1fr)); gap: 28px; margin-top: 48px; }
.post-card {
  background: var(--nyc-white); border-radius: var(--radius); overflow: hidden;
  border: 1px solid var(--nyc-border); box-shadow: var(--shadow);
  display: flex; flex-direction: column; transition: transform .2s, box-shadow .2s;
}
.post-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-lg); }
.post-thumb {
  height: 170px; display: flex; align-items: center; justify-content: center;
  background: linear-gradient(135deg, var(--nyc-navy) 0%, #1E3A6E 100%);
  font-family: var(--font-display); font-size: 3.5rem; color: rgba(232,160,32,.25);
}
.post-body { padding: 24px; flex: 1; display: flex; flex-direction: column; }
.post-tag {
  display: inline-block; font-size: .7rem; font-weight: 600; letter-spacing: .08em;
  text-transform: uppercase; color: var(--nyc-orange); background: #FEF0E8;
  padding: 3px 10px; border-radius: 100px; margin-bottom: 12px;
}
.post-body h2 { font-family: var(--font-display); font-size: 1.08rem; font-weight: 700; letter-spacing: -.01em; margin-bottom: 10px; color: var(--nyc-navy); line-height: 1.35; }
.post-body p { font-size: .87rem; color: #666; line-height: 1.65; flex: 1; }
.post-footer { padding: 14px 24px; border-top: 1px solid var(--nyc-border); display: flex; align-items: center; justify-content: space-between; font-size: .8rem; color: var(--nyc-muted); }
.post-read-link { color: var(--nyc-orange); font-weight: 600; font-size: .85rem; }

/* ===== ARTICLE PAGE ===== */
.article-hero { background: var(--nyc-navy); color: var(--nyc-white); padding: 64px 0 48px; }
.article-tag { display: inline-block; font-size: .72rem; font-weight: 600; letter-spacing: .1em; text-transform: uppercase; color: var(--nyc-gold); background: rgba(232,160,32,.12); border: 1px solid rgba(232,160,32,.3); padding: 3px 12px; border-radius: 100px; margin-bottom: 18px; }
.article-hero h1 { font-family: var(--font-display); font-size: clamp(1.8rem, 4vw, 2.8rem); font-weight: 700; letter-spacing: -.02em; line-height: 1.12; max-width: 740px; margin-bottom: 20px; }
.article-meta { display: flex; align-items: center; gap: 20px; font-size: .82rem; color: rgba(255,255,255,.45); flex-wrap: wrap; }
.article-layout { display: grid; grid-template-columns: 1fr 280px; gap: 48px; padding: 56px 0 80px; align-items: start; }
.article-body { min-width: 0; }
.placeholder-notice {
  background: #FFF8E6; border: 2px dashed #F0D080; border-radius: var(--radius-sm);
  padding: 16px 20px; font-size: .84rem; color: #6B5000; margin-bottom: 32px;
  display: flex; align-items: flex-start; gap: 10px;
}
.article-body h2 { font-family: var(--font-display); font-size: 1.4rem; font-weight: 700; letter-spacing: -.02em; margin: 36px 0 14px; color: var(--nyc-navy); }
.article-body h3 { font-family: var(--font-display); font-size: 1.1rem; font-weight: 700; margin: 28px 0 10px; color: var(--nyc-navy); }
.article-body p { font-size: .96rem; color: #3A3A3A; line-height: 1.85; margin-bottom: 18px; }
.article-body ul, .article-body ol { margin: 0 0 18px 22px; }
.article-body li { font-size: .94rem; color: #3A3A3A; line-height: 1.8; margin-bottom: 6px; }
.article-body strong { color: var(--nyc-navy); }
.article-body a { color: var(--nyc-orange); }
.article-body blockquote { border-left: 3px solid var(--nyc-blue); padding: 12px 20px; margin: 24px 0; background: var(--nyc-light); border-radius: 0 var(--radius-sm) var(--radius-sm) 0; font-style: italic; color: #555; }
.a-table { width: 100%; border-collapse: collapse; margin: 24px 0; font-size: .87rem; }
.a-table th { background: var(--nyc-navy); color: rgba(255,255,255,.8); padding: 10px 14px; text-align: left; font-size: .8rem; font-weight: 600; }
.a-table td { padding: 10px 14px; border-bottom: 1px solid #EEE; color: #444; }
.a-table tr:nth-child(even) td { background: #FAFAFA; }
.a-table td:last-child { font-weight: 700; color: var(--nyc-blue); }
.article-sidebar { position: sticky; top: 80px; }
.sidebar-widget { background: var(--nyc-white); border-radius: var(--radius-sm); padding: 22px; border: 1px solid var(--nyc-border); box-shadow: var(--shadow); margin-bottom: 20px; }
.sidebar-widget h4 { font-family: var(--font-display); font-size: .9rem; font-weight: 700; margin-bottom: 14px; color: var(--nyc-navy); }
.toc-list { list-style: none; display: flex; flex-direction: column; gap: 5px; }
.toc-list li a { font-size: .83rem; color: #555; display: block; padding: 4px 0; border-bottom: 1px solid var(--nyc-border); transition: color .2s; }
.toc-list li a:hover { color: var(--nyc-orange); text-decoration: none; opacity: 1; }
.cta-widget { background: var(--nyc-navy); color: var(--nyc-white); text-align: center; }
.cta-widget h4 { color: var(--nyc-gold); }
.cta-widget p { font-size: .82rem; color: rgba(255,255,255,.55); margin-bottom: 16px; }
.cta-btn-sm {
  display: block; background: var(--nyc-gold); color: var(--nyc-navy);
  padding: 10px 22px; border-radius: var(--radius-sm); font-weight: 700; font-size: .88rem;
  text-align: center; transition: opacity .2s;
}
.cta-btn-sm:hover { opacity: .9; text-decoration: none; }
.back-link { display: inline-flex; align-items: center; gap: 6px; font-size: .85rem; color: var(--nyc-muted); margin-bottom: 40px; }
.back-link:hover { color: var(--nyc-navy); text-decoration: none; opacity: 1; }

/* ===== BREADCRUMB ===== */
.breadcrumb { padding: 11px 0; font-size: .78rem; color: var(--nyc-muted); border-bottom: 1px solid var(--nyc-border); }
.breadcrumb a { color: var(--nyc-orange); }
.breadcrumb span { margin: 0 5px; }

/* ===== RESPONSIVE ===== */
@media (max-width: 1024px) {
  .calc-wrapper { grid-template-columns: 1fr; }
  .sidebar { position: static; display: grid; grid-template-columns: 1fr 1fr; }
  .breakdown-grid { grid-template-columns: 1fr 1fr; }
  .special-grid { grid-template-columns: 1fr 1fr; }
  .article-layout { grid-template-columns: 1fr; }
  .article-sidebar { position: static; }
}
@media (max-width: 768px) {
  .taxable-grid { grid-template-columns: 1fr; }
  .breakdown-grid { grid-template-columns: 1fr; }
  .special-grid { grid-template-columns: 1fr; }
  .sidebar { grid-template-columns: 1fr; }
  .blog-cta-inner { padding: 36px 24px; }
  .footer-inner { flex-direction: column; }
  .calc-card { padding: 28px 18px; }
  .form-row { grid-template-columns: 1fr; }
  .special-rates-grid { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 480px) {
  .main-nav { gap: 18px; }
  .hero h1 { font-size: 2rem; }
  .hero-skyline { display: none; }
  .rate-pills { display: none; }
}