/* income.ph — single stylesheet, mobile-first */
:root{
  --ink:#122B22;          /* deep peso-ink green */
  --forest:#0E5C3F;       /* primary brand green */
  --growth:#17A566;       /* action green */
  --coin:#C99A2C;         /* peso-coin amber */
  --paper:#FAFAF6;        /* background */
  --card:#FFFFFF;
  --line:#E4E4DB;
  --muted:#5C6B64;
  --danger:#B4452E;
  --radius:10px;
  --max:1080px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--paper);color:var(--ink);
  font:16px/1.65 -apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif}
img{max-width:100%;height:auto}
a{color:var(--forest)}
a:hover{color:var(--growth)}
:focus-visible{outline:3px solid var(--coin);outline-offset:2px}

h1,h2,h3{font-family:Georgia,"Times New Roman",serif;line-height:1.25;color:var(--ink);letter-spacing:-.01em}
h1{font-size:1.9rem;margin:.4em 0 .5em}
h2{font-size:1.4rem;margin:1.8em 0 .6em}
h3{font-size:1.15rem;margin:1.4em 0 .5em}
@media(min-width:720px){h1{font-size:2.5rem}h2{font-size:1.6rem}}

.wrap{max-width:var(--max);margin:0 auto;padding:0 18px}
.narrow{max-width:760px}

/* header */
.site-head{background:var(--forest);color:#fff;position:sticky;top:0;z-index:50}
.site-head .wrap{display:flex;align-items:center;gap:14px;min-height:56px}
.logo{color:#fff;text-decoration:none;font-family:Georgia,serif;font-size:1.3rem;font-weight:700;display:flex;align-items:center;gap:8px}
.logo .peso{background:var(--coin);color:var(--ink);border-radius:50%;width:30px;height:30px;display:inline-flex;align-items:center;justify-content:center;font-family:Georgia,serif;font-size:1.05rem}
#nav-toggle{display:none}
.nav-btn{margin-left:auto;width:44px;height:44px;display:flex;align-items:center;justify-content:center;cursor:pointer;color:#fff}
.nav-btn svg{width:26px;height:26px}
.site-nav{display:none;width:100%}
#nav-toggle:checked ~ .site-nav{display:block}
.site-nav ul{list-style:none;margin:0;padding:8px 0 14px}
.site-nav a{display:block;color:#fff;text-decoration:none;padding:11px 6px;border-top:1px solid rgba(255,255,255,.15);min-height:44px}
.site-nav a:hover{color:var(--coin)}
@media(min-width:900px){
  .nav-btn{display:none}
  .site-nav{display:block;width:auto;margin-left:auto}
  .site-nav ul{display:flex;gap:4px;padding:0}
  .site-nav a{border:0;padding:8px 11px;font-size:.95rem}
}

/* breadcrumbs */
.crumbs{font-size:.85rem;color:var(--muted);margin:16px 0 0}
.crumbs a{color:var(--muted)}
.crumbs span[aria-current]{color:var(--ink)}

/* hero */
.hero{background:linear-gradient(160deg,var(--forest),#0A4530 70%);color:#fff;padding:40px 0 46px;position:relative;overflow:hidden}
.hero::after{content:"₱";position:absolute;right:-30px;bottom:-70px;font:700 300px Georgia,serif;color:rgba(255,255,255,.06);pointer-events:none}
.hero h1{color:#fff;margin-top:0}
.hero p{max-width:600px;font-size:1.05rem;color:#E7F0EA}
.hero .cta{display:inline-block;background:var(--coin);color:var(--ink);text-decoration:none;font-weight:700;padding:12px 22px;border-radius:var(--radius);margin-top:8px}
.hero .cta:hover{background:#DDB04A;color:var(--ink)}

/* cards */
.grid{display:grid;gap:16px;margin:20px 0}
@media(min-width:640px){.grid.cols-2{grid-template-columns:1fr 1fr}.grid.cols-3{grid-template-columns:repeat(3,1fr)}}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:18px}
.card h3{margin-top:0}
.card p{margin:.4em 0 .6em;color:var(--muted);font-size:.95rem}
.card a.more{font-weight:600;text-decoration:none}
.tag{display:inline-block;background:#EAF4EE;color:var(--forest);font-size:.75rem;font-weight:700;letter-spacing:.06em;text-transform:uppercase;padding:3px 9px;border-radius:20px;margin-bottom:8px}

/* article layout */
.article{padding:8px 0 40px}
.meta{color:var(--muted);font-size:.88rem;margin:0 0 18px}
.answer-box{background:#F0F7F2;border-left:4px solid var(--growth);border-radius:0 var(--radius) var(--radius) 0;padding:14px 16px;margin:18px 0;font-size:1.02rem}
.article ul,.article ol{padding-left:22px}
.article li{margin:.35em 0}
table{border-collapse:collapse;width:100%;margin:18px 0;font-size:.95rem}
th,td{border:1px solid var(--line);padding:10px;text-align:left;vertical-align:top}
th{background:#F1F1E9}
@media(max-width:639px){
  table,thead,tbody,tr,th,td{display:block}
  thead{position:absolute;left:-9999px}
  tr{border:1px solid var(--line);border-radius:var(--radius);margin:0 0 12px;background:var(--card);padding:6px 10px}
  td{border:0;border-top:1px dashed var(--line);padding:8px 2px}
  td:first-child{border-top:0;font-weight:700}
  td::before{content:attr(data-label);display:block;font-size:.75rem;text-transform:uppercase;letter-spacing:.05em;color:var(--muted)}
}

/* FAQ */
.faq{margin:26px 0}
.faq details{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);margin:10px 0;padding:0 16px}
.faq summary{cursor:pointer;font-weight:700;padding:13px 0;min-height:44px;list-style-position:inside}
.faq details p{margin-top:0}

/* related links */
.related{background:#F4F4EC;border:1px solid var(--line);border-radius:var(--radius);padding:16px 18px;margin:30px 0}
.related h2{margin:.2em 0 .5em;font-size:1.15rem}
.related ul{margin:0;padding-left:20px}
.related li{margin:.4em 0}

.disclaimer-note{font-size:.85rem;color:var(--muted);border-top:1px solid var(--line);padding-top:14px;margin-top:34px}

/* calculator */
.calc{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:20px;margin:22px 0}
.calc label{display:block;font-weight:600;margin:12px 0 4px}
.calc input,.calc select{width:100%;padding:12px;font-size:1rem;border:1px solid var(--line);border-radius:8px;background:#fff}
.calc button{margin-top:16px;background:var(--forest);color:#fff;border:0;font-size:1rem;font-weight:700;padding:13px 24px;border-radius:8px;cursor:pointer;min-height:44px}
.calc button:hover{background:var(--growth)}
.calc-result{background:#F0F7F2;border-radius:8px;padding:16px;margin-top:18px;display:none}
.calc-result strong{font-size:1.5rem;color:var(--forest)}

/* footer */
.site-foot{background:var(--ink);color:#C6D2CB;margin-top:50px;padding:36px 0 24px;font-size:.92rem}
.site-foot a{color:#fff;text-decoration:none}
.site-foot a:hover{color:var(--coin)}
.site-foot h4{color:#fff;margin:0 0 10px;font-size:.95rem;text-transform:uppercase;letter-spacing:.05em}
.foot-grid{display:grid;gap:24px}
@media(min-width:720px){.foot-grid{grid-template-columns:2fr 1fr 1fr 1fr}}
.foot-grid ul{list-style:none;margin:0;padding:0}
.foot-grid li{margin:.5em 0}
.copyright{border-top:1px solid #2A4238;margin-top:26px;padding-top:16px;font-size:.82rem;color:#9DB0A6}

/* Share buttons */
.share{display:flex;flex-wrap:wrap;align-items:center;gap:.5rem;margin:1.25rem 0;padding:.75rem 0;border-top:1px solid #E3E7E1;border-bottom:1px solid #E3E7E1}
.share-label{font-size:.85rem;font-weight:600;color:#5C6B64;letter-spacing:.02em}
.share-btn{display:inline-flex;align-items:center;gap:.4rem;padding:.45rem .8rem;border:1px solid #D8DED7;border-radius:999px;background:#fff;color:#122B22;font-size:.85rem;font-weight:600;text-decoration:none;line-height:1;cursor:pointer;transition:background .15s,border-color .15s,color .15s}
.share-btn:hover,.share-btn:focus-visible{background:#0E5C3F;border-color:#0E5C3F;color:#fff;text-decoration:none}
.share-btn svg{flex:none}
@media (max-width:480px){.share-btn{padding:.5rem .7rem;font-size:.8rem}}

/* Promo banner */
.promo-box{margin:2rem 0 1.5rem;padding:1.5rem 1.4rem;background:#FDECEA;border:1px solid #F5C6C0;border-left:5px solid #C0392B;border-radius:10px}
.promo-box p{margin:0 0 .85rem;color:#4A2320}
.promo-box p:last-child{margin-bottom:0}
.promo-headline{font-family:Georgia,'Times New Roman',serif;font-size:1.15rem;line-height:1.35;color:#8E2A1C;letter-spacing:.01em}
.promo-cta a{display:inline-block;padding:.7rem 1.3rem;background:#C0392B;color:#fff;border-radius:8px;text-decoration:none;font-size:.95rem;line-height:1.3;transition:background .15s}
.promo-cta a:hover,.promo-cta a:focus-visible{background:#A93226;color:#fff;text-decoration:none}
.promo-note{font-size:.75rem;color:#9A6B65}
@media (max-width:480px){.promo-box{padding:1.2rem 1rem}.promo-cta a{display:block;text-align:center}}