<style>
  *, *::before, *::after { box-sizing: border-box; }

  :root {
    --brand: #cd1041;
    --brand-dark: #900b2e;
    --brand-light: #fae7ec;
    --brand-rgb: 205, 16, 65;
    --brand-gradient: linear-gradient(135deg, #cd1041 0%, #900b2e 100%);
    --accent: #f59e0b;
    --text-primary: #0f172a;
    --text-secondary: #475569;
    --text-muted: #64748b;
    --text-inverse: #ffffff;
    --bg: #f8fafc;
    --bg-subtle: #f1f5f9;
    --surface: #ffffff;
    --surface-tint: #fafbfc;
    --border: #e2e8f0;
    --border-strong: #cbd5e1;
    --error: #dc2626;
    --radius: 10px;
    --radius-lg: 16px;
    --radius-xl: 20px;
    --shadow-sm: 0 1px 2px rgba(15, 23, 42, 0.04), 0 1px 3px rgba(15, 23, 42, 0.06);
    --shadow-md: 0 4px 6px -1px rgba(15, 23, 42, 0.06), 0 2px 4px -2px rgba(15, 23, 42, 0.05);
    --shadow-lg: 0 20px 25px -5px rgba(15, 23, 42, 0.08), 0 8px 10px -6px rgba(15, 23, 42, 0.04);
    font-family: "Inter", ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
    color: var(--text-primary);
    background: var(--bg);
    line-height: 1.5;
  }

  body {
    margin: 0;
    -webkit-font-smoothing: antialiased;
    -moz-osx-font-smoothing: grayscale;
  }

  /* ---------- hero ---------- */
  .hero {
    background: var(--brand-gradient);
    color: var(--text-inverse);
    padding: clamp(32px, 6vw, 56px) clamp(20px, 4vw, 40px) clamp(80px, 10vw, 120px);
    position: relative;
    overflow: hidden;
    margin-bottom: 5em;
  }
  .hero::after {
    content: "";
    position: absolute;
    inset: auto 0 -40% 0;
    height: 80%;
    background: radial-gradient(circle at 70% 30%, rgba(255,255,255,0.12), transparent 60%);
    pointer-events: none;
  }
  .hero-inner {
    max-width: 1180px;
    margin: 0 auto;
    position: relative;
    z-index: 1;
  }
  .hero .eyebrow {
    display: inline-flex;
    align-items: center;
    gap: 8px;
    padding: 6px 12px;
    background: rgba(255,255,255,0.16);
    border: 1px solid rgba(255,255,255,0.22);
    border-radius: 999px;
    font-size: 12px;
    font-weight: 600;
    letter-spacing: 0.06em;
    text-transform: uppercase;
    backdrop-filter: blur(4px);
  }
  .hero h1 {
    margin: 16px 0 8px;
    font-size: clamp(28px, 5vw, 44px);
    font-weight: 700;
    letter-spacing: -0.025em;
    line-height: 1.1;
    color: #ffffff;
  }
  .hero p {
    margin: 0;
    font-size: clamp(15px, 2vw, 17px);
    color: rgba(255,255,255,0.85);
    max-width: 580px;
  }

  /* ---------- layout ---------- */
  main {
    max-width: 1180px;
    margin: 0 auto;
    padding: 0 clamp(20px, 4vw, 40px) clamp(40px, 8vw, 80px);
    transform: translateY(-60px);
  }
  .layout {
    display: grid;
    grid-template-columns: minmax(0, 1fr) 380px;
    gap: 28px;
    align-items: start;
  }
  @media (max-width: 920px) {
    .layout { grid-template-columns: 1fr; }
  }

  /* ---------- card / sections ---------- */
  .card {
    background: var(--surface);
    border: 1px solid var(--border);
    border-radius: var(--radius-xl);
    box-shadow: var(--shadow-lg);
    overflow: hidden;
  }
  .form-card { padding: clamp(20px, 3vw, 32px); }

  .section + .section {
    margin-top: 28px;
    padding-top: 28px;
    border-top: 1px solid var(--border);
  }
  .section-header {
    display: flex;
    align-items: center;
    gap: 14px;
    margin-bottom: 18px;
  }
  .section-num {
    flex: 0 0 auto;
    width: 32px;
    height: 32px;
    border-radius: 50%;
    background: var(--brand-light);
    color: var(--brand);
    display: inline-flex;
    align-items: center;
    justify-content: center;
    font-weight: 700;
    font-size: 14px;
  }
  .section-title h2 {
    margin: 0;
    font-size: 18px;
    font-weight: 700;
    letter-spacing: -0.01em;
  }
  .section-title p {
    margin: 2px 0 0;
    font-size: 13px;
    color: var(--text-muted);
  }

  /* ---------- form fields ---------- */
  .fields {
    display: grid;
    gap: 14px;
    grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
  }
  .field-full { grid-column: 1 / -1; }

  label.field { display: grid; gap: 6px; }

  label.field .label-text {
    font-size: 13px;
    font-weight: 600;
    color: var(--text-primary);
  }

  select, input {
    width: 100%;
    height: 46px;
    padding: 0 14px;
    font-size: 15px;
    font-family: inherit;
    color: var(--text-primary);
    background: var(--surface);
    border: 1.5px solid var(--border);
    border-radius: var(--radius);
    -webkit-appearance: none;
    -moz-appearance: none;
    appearance: none;
    transition: border-color 120ms, box-shadow 120ms, background 120ms;
  }
  select:hover, input:hover { border-color: var(--border-strong); }
  select {
    background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 12 8' fill='none' stroke='%2364748b' stroke-width='1.5' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M1 1l5 5 5-5'/%3E%3C/svg%3E");
    background-repeat: no-repeat;
    background-position: right 14px center;
    background-size: 12px;
    padding-right: 38px;
    cursor: pointer;
  }
  select:focus, input:focus {
    outline: none;
    border-color: var(--brand);
    box-shadow: 0 0 0 4px rgba(var(--brand-rgb), 0.15);
  }
  .field-hidden { display: none !important; }

  /* ---------- sticky result panel ---------- */
  .result-panel {
    position: sticky;
    top: 20px;
    background: var(--surface);
    border: 1px solid var(--border);
    border-radius: var(--radius-xl);
    box-shadow: var(--shadow-lg);
    overflow: hidden;
  }
  @media (max-width: 920px) {
    .result-panel { position: static; }
  }
  .result-headline {
    padding: 24px 24px 20px;
    background: var(--brand-gradient);
    color: var(--text-inverse);
  }
  .result-headline .label {
    font-size: 11px;
    font-weight: 700;
    letter-spacing: 0.12em;
    text-transform: uppercase;
    color: rgba(255,255,255,0.75);
  }
  .result-net {
    margin-top: 6px;
    font-size: clamp(34px, 5vw, 44px);
    font-weight: 800;
    letter-spacing: -0.03em;
    line-height: 1.05;
    font-variant-numeric: tabular-nums;
    transition: opacity 200ms;
  }
  .result-net.is-loading { opacity: 0.5; }
  .result-sublabel {
    margin-top: 6px;
    font-size: 13px;
    color: rgba(255,255,255,0.8);
  }
  .result-program {
    margin-top: 12px;
    padding-top: 12px;
    border-top: 1px solid rgba(255,255,255,0.25);
    font-size: 13px;
    color: rgba(255,255,255,0.92);
  }
  .result-program[hidden] { display: none; }
  .result-program strong { color: #fff; font-weight: 700; }
  .result-breakdown {
    padding: 20px 24px 24px;
    display: grid;
    gap: 14px;
  }
  .result-row {
    display: flex;
    justify-content: space-between;
    align-items: baseline;
    font-size: 14px;
    gap: 16px;
  }
  .result-row .row-label { color: var(--text-secondary); }
  .result-row .row-value {
    font-variant-numeric: tabular-nums;
    font-weight: 600;
    color: var(--text-primary);
    text-align: right;
    white-space: nowrap;
  }
  .result-row.is-positive .row-value { color: var(--brand); }
  .result-row-sub { padding-left: 14px; }
  .result-row-sub .row-label { font-size: 13px; }
  .result-row-total .row-label,
  .result-row-grant .row-label { color: var(--text-primary); }
  .result-row-total .row-value,
  .result-row-grant .row-value { font-weight: 700; }
  .result-row-grant {
    margin-top: 6px;
    padding-top: 10px;
    border-top: 1px solid var(--border);
  }
  .result-row-sai {
    margin-top: 4px;
    padding-top: 10px;
    border-top: 1px dashed var(--border);
    font-size: 13px;
  }
  .row-desc {
    display: block;
    font-size: 12px;
    color: var(--text-secondary);
    margin-top: 2px;
    font-weight: 400;
  }
  .result-row .op {
    color: var(--text-secondary);
    margin-left: 4px;
  }
  .result-actions {
    padding: 0 24px 24px;
    display: flex;
    gap: 10px;
  }
  .result-empty {
    padding: 28px 24px;
    text-align: center;
    color: var(--text-muted);
    font-size: 14px;
  }

  /* ---------- buttons ---------- */
  .btn {
    display: inline-flex;
    align-items: center;
    justify-content: center;
    gap: 8px;
    height: 44px;
    padding: 0 18px;
    font-size: 14px;
    font-weight: 600;
    font-family: inherit;
    border-radius: var(--radius);
    cursor: pointer;
    transition: background 120ms, transform 80ms, border-color 120ms, color 120ms;
    border: 1.5px solid transparent;
    flex: 1;
  }
  .btn:focus-visible {
    outline: 2px solid var(--brand);
    outline-offset: 2px;
  }
  .btn:active { transform: translateY(1px); }
  .btn-primary {
    color: var(--text-inverse);
    background: var(--brand);
    border-color: var(--brand);
  }
  .btn-primary:hover { background: var(--brand-dark); border-color: var(--brand-dark); }
  .btn-secondary {
    color: var(--text-primary);
    background: var(--surface);
    border-color: var(--border-strong);
  }
  .btn-secondary:hover { background: var(--bg-subtle); }
  .btn-ghost {
    color: var(--text-secondary);
    background: transparent;
    border-color: transparent;
  }
  .btn-ghost:hover { color: var(--text-primary); background: var(--bg-subtle); }

  /* ---------- footnote ---------- */
  .footnote-card {
    margin-top: 28px;
    padding: 24px clamp(20px, 3vw, 32px);
    background: var(--surface-tint);
    border: 1px solid var(--border);
    border-radius: var(--radius-xl);
    color: var(--text-muted);
    font-size: 13px;
    line-height: 1.7;
  }
  .footnote-card details summary {
    cursor: pointer;
    color: var(--text-primary);
    font-weight: 600;
    font-size: 14px;
    list-style: none;
    display: flex;
    align-items: center;
    gap: 8px;
  }
  .footnote-card details summary::-webkit-details-marker { display: none; }
  .footnote-card details summary::before {
    content: "";
    width: 8px;
    height: 8px;
    border-right: 1.5px solid currentColor;
    border-bottom: 1.5px solid currentColor;
    transform: rotate(-45deg);
    transition: transform 200ms;
  }
  .footnote-card details[open] summary::before {
    transform: rotate(45deg);
  }
  .footnote-card .footnote-body { margin-top: 16px; }
  .footnote-card p { margin: 0 0 14px; }
  .footnote-card p:last-child { margin: 0; }
  .footnote-card a { color: var(--text-secondary); text-decoration: underline; }
  .footnote-card a:hover { color: var(--brand); }
  .footnote-card strong { color: var(--text-secondary); font-weight: 600; }

  /* ---------- agreement modal ---------- */
  .modal-backdrop {
    position: fixed;
    inset: 0;
    background: rgba(15, 23, 42, 0.55);
    backdrop-filter: blur(4px);
    display: flex;
    align-items: center;
    justify-content: center;
    padding: 20px;
    z-index: 100;
    animation: fade-in 220ms ease;
  }
  .modal {
    background: var(--surface);
    border-radius: var(--radius-xl);
    box-shadow: var(--shadow-lg);
    max-width: 560px;
    width: 100%;
    max-height: calc(100vh - 40px);
    overflow: auto;
    padding: clamp(24px, 4vw, 36px);
    animation: pop-in 240ms cubic-bezier(0.16, 1, 0.3, 1);
  }
  .modal h2 {
    margin: 0 0 12px;
    font-size: 22px;
    font-weight: 700;
    letter-spacing: -0.015em;
  }
  .modal .agreement-text {
    display: grid;
    gap: 12px;
    color: var(--text-secondary);
    font-size: 14px;
    line-height: 1.7;
    margin-bottom: 24px;
  }
  .modal .agreement-text p { margin: 0; }
  .modal .agreement-text strong { color: var(--text-primary); font-weight: 600; }
  .modal .agreement-text a { color: var(--brand); }
  .modal-actions {
    display: flex;
    gap: 10px;
    justify-content: flex-end;
  }
  .modal-actions .btn { flex: 0 0 auto; }

  @keyframes fade-in { from { opacity: 0; } to { opacity: 1; } }
  @keyframes pop-in {
    from { opacity: 0; transform: translateY(8px) scale(0.98); }
    to { opacity: 1; transform: translateY(0) scale(1); }
  }

  @media print {
    body { background: #fff; }
    .hero { color: var(--text-primary); background: none; padding-bottom: 20px; }
    .hero::after { display: none; }
    main { transform: none; }
    .layout { grid-template-columns: 1fr; }
    .result-panel { position: static; box-shadow: none; }
    .result-headline { background: none; color: var(--text-primary); }
    .result-headline .label, .result-sublabel { color: var(--text-secondary); }
    .modal-backdrop, .result-actions { display: none !important; }
  }

  /* --- Dependency-status questionnaire (shared partial) --- */
  .dep-help-line { margin: 6px 0 0; font-size: 14px; color: var(--text-muted); }
  .dep-help-link {
    background: none; border: none; padding: 0; font: inherit; cursor: pointer;
    color: var(--brand); font-weight: 600; text-decoration: underline;
  }
  .dep-help-link:hover { filter: brightness(0.9); }

  .dep-overlay {
    position: fixed; inset: 0; z-index: 1000;
    background: rgba(15, 23, 42, 0.55);
    display: flex; align-items: center; justify-content: center; padding: 16px;
  }
  .dep-overlay[hidden] { display: none; }
  .dep-dialog {
    background: var(--surface); border-radius: var(--radius);
    width: 100%; max-width: 600px; max-height: 90vh;
    display: flex; flex-direction: column;
    box-shadow: 0 20px 50px rgba(0, 0, 0, 0.3);
  }
  .dep-dialog-head { padding: 20px 24px 12px; border-bottom: 1px solid var(--border); }
  .dep-dialog-head h2 { margin: 0 0 4px; font-size: 19px; }
  .dep-dialog-head p { margin: 0; font-size: 14px; color: var(--text-secondary); }
  .dep-dialog-body { padding: 8px 24px; overflow-y: auto; }
  .dep-q {
    display: flex; align-items: flex-start; gap: 10px;
    padding: 12px 0; border-bottom: 1px solid var(--border); cursor: pointer;
  }
  .dep-q:last-child { border-bottom: none; }
  .dep-q input[type="checkbox"] {
    width: 20px; height: 20px; flex: 0 0 auto; margin: 1px 0 0; padding: 0;
    -webkit-appearance: auto; -moz-appearance: auto; appearance: auto;
    accent-color: var(--brand); cursor: pointer;
  }
  .dep-q-text { font-size: 15px; }
  .dep-dialog-foot {
    padding: 14px 24px 20px; border-top: 1px solid var(--border);
    display: flex; flex-wrap: wrap; align-items: center; gap: 12px;
  }
  .dep-result {
    flex: 1 1 100%; font-size: 15px; font-weight: 600; margin: 0;
    padding: 10px 12px; border-radius: var(--radius);
    background: rgba(var(--brand-rgb), 0.1);
  }
  .dep-result[hidden] { display: none; }
  .dep-foot-spacer { flex: 1; }

  @media print { .dep-overlay { display: none !important; } }

</style>