.taxlens{--radius:.5rem;--background:#fdf9f0;--foreground:#0e1a2f;--surface:#faf5ea;--surface-foreground:#0e1a2f;--card:#fff;--card-foreground:#0e1a2f;--popover:#fff;--popover-foreground:#0e1a2f;--primary:#111e3b;--primary-foreground:#fcf8f0;--accent:#f3821d;--accent-foreground:#251000;--emerald:#008660;--emerald-foreground:#fcf8f0;--secondary:#f0ebe0;--secondary-foreground:#111e3b;--muted:#f0ebe0;--muted-foreground:#424e61;--destructive:#d40c1a;--destructive-foreground:#fcf8f0;--border:#d9d0c1;--input:#ded6c9;--ring:#cb6700;--font-serif-tax:"Instrument Serif",ui-serif,Georgia,serif;background-color:var(--background);color:var(--foreground);-webkit-font-smoothing:antialiased;min-height:100vh}@supports (color:lab(0% 0 0)){.taxlens{--background:lab(97.9597% .350863 4.58047);--foreground:lab(9.21449% .547037 -15.9292);--surface:lab(96.5788% .452697 5.73529);--surface-foreground:lab(9.21449% .547037 -15.9292);--card:lab(100% 0 0);--card-foreground:lab(9.21449% .547037 -15.9292);--popover:lab(100% 0 0);--popover-foreground:lab(9.21449% .547037 -15.9292);--primary:lab(11.2986% 3.37585 -21.3529);--primary-foreground:lab(97.7277% .350952 4.58053);--accent:lab(66.6158% 39.9115 67.7677);--accent-foreground:lab(7.01522% 10.6524 11.1717);--emerald:lab(49.3876% -41.434 11.7);--emerald-foreground:lab(97.7277% .350952 4.58053);--secondary:lab(93.0987% .454843 5.73678);--secondary-foreground:lab(11.2986% 3.37585 -21.3529);--muted:lab(93.0987% .454843 5.73678);--muted-foreground:lab(32.5635% -1.01899 -12.7243);--destructive:lab(45.5806% 69.4641 51.3946);--destructive-foreground:lab(97.7277% .350952 4.58053);--border:lab(83.8176% 1.37398 8.36792);--input:lab(86.1333% 1.23259 7.59516);--ring:lab(55.036% 38.0719 68.2241)}}.dark .taxlens{--background:#0d1420;--foreground:#f2eee6;--surface:#161e2c;--surface-foreground:#f2eee6;--card:#18202f;--card-foreground:#f2eee6;--popover:#18202f;--popover-foreground:#f2eee6;--primary:#9bbbf5;--primary-foreground:#0a111f;--accent:#ffa750;--accent-foreground:#0a111f;--emerald:#40cd9b;--emerald-foreground:#080f1c;--secondary:#252e3e;--secondary-foreground:#f2eee6;--muted:#262e3d;--muted-foreground:#aab1be;--destructive:#f66d67;--destructive-foreground:#080f1c;--border:#353d4c;--input:#353d4c;--ring:#ffa750}@supports (color:lab(0% 0 0)){.dark .taxlens{--background:lab(6.05148% .0869483 -9.75136);--foreground:lab(94.2476% .352293 4.58145);--surface:lab(11.0867% -.0872463 -10.8351);--surface-foreground:lab(94.2476% .352293 4.58145);--card:lab(12.2416% -.101864 -11.1993);--card-foreground:lab(94.2476% .352293 4.58145);--popover:lab(12.2416% -.101864 -11.1993);--popover-foreground:lab(94.2476% .352293 4.58145);--primary:lab(75.1435% -.673175 -32.6149);--primary-foreground:lab(5.12103% .231124 -9.99233);--accent:lab(76.2733% 29.5735 59.6792);--accent-foreground:lab(5.12103% .231124 -9.99233);--emerald:lab(74.0179% -47.8855 13.596);--emerald-foreground:lab(4.30297% .2736 -9.37328);--secondary:lab(18.6278% -.315994 -11.6183);--secondary-foreground:lab(94.2476% .352293 4.58145);--muted:lab(18.6423% -.361845 -10.9117);--muted-foreground:lab(72.0812% -.707418 -7.45826);--destructive:lab(63.526% 53.3685 30.8739);--destructive-foreground:lab(4.30297% .2736 -9.37328);--border:lab(25.6242% -.539348 -10.2506);--input:lab(25.6242% -.539348 -10.2506);--ring:lab(76.2733% 29.5735 59.6792)}}.taxlens h1,.taxlens h2,.taxlens h3{font-family:var(--font-serif-tax);letter-spacing:-.01em}.taxlens .font-serif{font-family:var(--font-serif-tax)}.prose-tax{color:var(--color-foreground);line-height:1.65}.prose-tax h2{font-family:var(--font-serif);color:var(--color-primary);margin-top:1.75rem;margin-bottom:.75rem;font-size:1.5rem}.prose-tax h3{font-family:var(--font-serif);margin-top:1rem;margin-bottom:.5rem;font-size:1.15rem}.prose-tax p{margin-bottom:.75rem}.prose-tax ul,.prose-tax ol{margin:.5rem 0 .75rem 1.25rem;list-style:outside}.prose-tax ol{list-style:decimal}.prose-tax li{margin-bottom:.25rem}.prose-tax table{border-collapse:collapse;background:var(--color-card);border:1px solid var(--color-border);border-radius:var(--radius);width:100%;margin:1rem 0;font-size:.9rem;overflow:hidden}.prose-tax thead{background:color-mix(in oklch,var(--color-primary)90%,black);color:var(--color-primary-foreground)}.prose-tax th,.prose-tax td{text-align:left;vertical-align:top;border-bottom:1px solid var(--color-border);padding:.6rem .75rem}.prose-tax tbody tr:last-child td{border-bottom:0}.prose-tax code{background:var(--color-muted);border-radius:.25rem;padding:.1rem .35rem;font-size:.85em}.prose-tax strong{color:var(--color-primary)}.prose-tax em{color:var(--color-muted-foreground)}.prose-tax blockquote{border-left:3px solid var(--color-accent);color:var(--color-muted-foreground);margin:.75rem 0;padding:.25rem .75rem}.dark .prose-tax thead{background:color-mix(in oklch,var(--color-primary)82%,black);color:#060d1a;color:lab(3.57656% .310034 -8.59372)}::selection{background:color-mix(in oklch,var(--color-accent)40%,transparent)}:focus-visible{outline:2px solid var(--color-ring);outline-offset:2px}html{--lightningcss-light:initial;--lightningcss-dark: ;color-scheme:light}html.dark{--lightningcss-light: ;--lightningcss-dark:initial;color-scheme:dark}