/* Knowledge Base: article pages, the Form 1120-S guide, the index tools.
   Uses the site tokens from styles.css (Direction C: serif display, mono labels, navy and gold). */

/* reading progress, pinned under the site header */
.sa-kb-progress { position: sticky; top: var(--kb-top, 79px); z-index: 30; height: 3px; background: transparent; margin-bottom: -3px; }
.sa-kb-progress i { display: block; height: 100%; width: 100%; background: var(--gold); transform-origin: 0 50%; transform: scaleX(var(--kb-p, 0)); }

.sa-kb-head { background: var(--paper); border-bottom: 1px solid var(--rule); padding-block: clamp(2rem, 4vw, 3rem) clamp(1.5rem, 3vw, 2.25rem); }
.sa-kb-head .sa-crumbs { margin-bottom: 1.4rem; }
.sa-kb-kicker { margin-bottom: 0.9rem; }
.sa-kb-head h1 { font-size: clamp(2rem, 1.4rem + 2vw, 3rem); max-width: 32ch; color: var(--ink); }
.sa-kb-byline { margin-top: 1.4rem; color: var(--ink-3); font-size: 0.9375rem; }
.sa-kb-byline a { color: var(--ink-2); }

.sa-kb-grid { display: grid; gap: 3rem; padding-block: clamp(2rem, 4vw, 3.25rem); }
@media (min-width: 64rem) { .sa-kb-grid { grid-template-columns: minmax(0, 1fr) 19rem; gap: 5rem; align-items: start; } }
.sa-kb-main { min-width: 0; }
.sa-kb-prose { max-width: 44rem; }
.sa-kb-prose h2 { font-size: clamp(1.5rem, 1.25rem + 0.8vw, 1.9rem); scroll-margin-top: 7rem; }
.sa-kb-prose h3 { font: 600 1.2rem/1.3 var(--sans); color: var(--ink); margin-top: 0.6rem; scroll-margin-top: 7rem; }
.sa-kb-prose ol { list-style: decimal; padding-left: 1.4rem; display: flex; flex-direction: column; gap: 0.45rem; }
.sa-kb-prose strong { color: var(--ink); }
.sa-kb-prose a { color: var(--navy); }
.sa-kb-prose blockquote { margin: 0.4rem 0; border-left: 3px solid var(--gold); background: var(--paper); padding: 1rem 1.3rem; display: flex; flex-direction: column; gap: 0.6rem; }
.sa-table-wrap { overflow-x: auto; border: 1px solid var(--rule); background: var(--paper); }
.sa-table-wrap table { border-collapse: collapse; width: 100%; font-size: 0.975rem; }
.sa-table-wrap th, .sa-table-wrap td { padding: 0.65rem 0.9rem; text-align: left; border-bottom: 1px solid var(--rule-2); }
.sa-table-wrap thead th { font: 500 0.75rem/1.2 var(--mono); letter-spacing: 0.04em; text-transform: uppercase; color: var(--ink-3); border-bottom: 1px solid var(--ink); }
.sa-table-wrap tbody th { font-weight: 500; color: var(--ink); }
.sa-table-wrap td.num { font-family: var(--mono); font-variant-numeric: tabular-nums; text-align: right; }
.sa-table-wrap tr:last-child > * { border-bottom: 0; }

.sa-kb-disclaimer { max-width: 44rem; margin-top: 2.5rem; padding-top: 1.2rem; border-top: 1px solid var(--rule); font-size: 0.9375rem; color: var(--ink-3); }

/* sidebar */
.sa-kb-side { display: flex; flex-direction: column; gap: 2rem; }
@media (min-width: 64rem) { .sa-kb-side { position: sticky; top: 7rem; max-height: calc(100vh - 8rem); overflow: auto; padding-bottom: 1rem; } }
.sa-kb-side .sa-mono { margin-bottom: 0.7rem; display: block; }
.sa-kb-toc ol, .sa-kb-chapters ol { display: flex; flex-direction: column; border-left: 1px solid var(--rule); }
.sa-kb-toc a, .sa-kb-chapters a { display: flex; gap: 0.7rem; padding: 0.4rem 0 0.4rem 1rem; margin-left: -1px; border-left: 2px solid transparent; text-decoration: none; color: var(--ink-2); font-size: 0.9375rem; line-height: 1.35; transition: color 0.3s, border-color 0.3s; }
.sa-kb-toc a:hover, .sa-kb-chapters a:hover { color: var(--ink); }
.sa-kb-toc a.is-on, .sa-kb-chapters li[aria-current] a { color: var(--ink); border-left-color: var(--gold); font-weight: 600; }
.sa-kb-chapters a span { font-family: var(--mono); color: var(--ink-3); width: 1.1rem; flex: none; }
.sa-kb-chapters p a { display: inline; padding: 0; border: 0; color: inherit; }
.sa-kb-rels { display: flex; flex-direction: column; gap: 0.5rem; }
.sa-kb-rel { display: grid; grid-template-columns: 1fr auto; align-items: center; gap: 0.2rem 0.8rem; padding: 0.8rem 1rem; background: var(--paper); border: 1px solid var(--rule); text-decoration: none; color: var(--ink); transition: border-color 0.3s, transform 0.4s var(--ease); }
.sa-kb-rel:hover { border-color: var(--navy); transform: translateX(3px); color: var(--ink); }
.sa-kb-rel .sa-mono { grid-column: 1; margin: 0; font-size: 0.6875rem; }
.sa-kb-rel b { grid-column: 1; font-weight: 600; }
.sa-kb-rel svg { grid-column: 2; grid-row: 1 / span 2; }

.sa-kb-pager { display: grid; grid-template-columns: 1fr 1fr; gap: 1rem; margin-top: 2.5rem; max-width: 44rem; }
.sa-kb-pager a { display: flex; flex-direction: column; gap: 0.35rem; padding: 1.1rem 1.2rem; border: 1px solid var(--rule); background: var(--paper); text-decoration: none; color: var(--ink); transition: border-color 0.3s; }
.sa-kb-pager a:hover { border-color: var(--navy); color: var(--ink); }
.sa-kb-pager .sa-kb-next { text-align: right; }
.sa-kb-pager b { font-weight: 600; line-height: 1.3; }
@media (max-width: 36rem) { .sa-kb-pager { grid-template-columns: 1fr; } .sa-kb-pager .sa-kb-next { text-align: left; } }

/* library header, shared by the index and the guide (James's review: compact, no campaign hero) */
.sa-kb-top { background: var(--paper); border-bottom: 1px solid var(--rule); padding-block: clamp(2rem, 4vw, 3rem); }
.sa-kb-top h1 { font-size: clamp(2.25rem, 1.6rem + 2vw, 3.5rem); color: var(--ink); }
.sa-kb-lede { margin-top: 0.6rem; font-size: 1rem; line-height: 1.55; color: var(--ink-2); max-width: 40rem; }
.sa-kb-body { padding-block: clamp(1.75rem, 3.5vw, 2.75rem) clamp(2.5rem, 5vw, 3.5rem); }

/* index: search first, filters under it */
.sa-kb-find { display: flex; flex-direction: column; gap: 0.75rem; margin-bottom: 1.75rem; }
.sa-kb-search { position: relative; display: block; max-width: 40rem; }
.sa-kb-search svg { position: absolute; left: 0.9rem; top: 50%; transform: translateY(-50%); color: var(--ink-3); pointer-events: none; }
.sa-kb-search input { width: 100%; border: 1px solid #b9c4cf; background: var(--paper); border-radius: 6px; padding: 0.75rem 1rem 0.75rem 2.6rem; font: 400 1.0625rem var(--sans); color: var(--ink); }
.sa-kb-search input:focus { outline: 2px solid var(--navy); outline-offset: 1px; border-color: var(--navy); }
.sa-kb-seg { display: flex; flex-wrap: wrap; align-items: center; gap: 0.3rem; }
.sa-kb-seglabel { font: 500 0.6875rem/1 var(--mono); letter-spacing: 0.06em; text-transform: uppercase; color: var(--ink-3); width: 4.2rem; flex: none; }
.sa-kb-seg button { border: 1px solid var(--rule); background: transparent; border-radius: 3px; padding: 0.3rem 0.55rem; font: 500 0.75rem/1.2 var(--mono); letter-spacing: 0.02em; color: var(--ink-3); cursor: pointer; transition: background 0.2s, color 0.2s, border-color 0.2s; }
.sa-kb-seg button:hover { color: var(--ink); border-color: #b9c4cf; }
.sa-kb-seg button[aria-pressed="true"] { background: var(--navy); border-color: var(--navy); color: #fff; }

.sa-kb-featured { display: grid; grid-template-columns: 1fr; gap: 0.25rem 2rem; align-items: baseline; padding: 1rem 1.2rem; border: 1px solid var(--rule); border-left: 3px solid var(--gold); background: var(--paper); text-decoration: none; color: var(--ink); margin-bottom: 2.25rem; transition: border-color 0.3s; }
.sa-kb-featured:hover { border-color: var(--navy); border-left-color: var(--gold); color: var(--ink); }
@media (min-width: 56rem) { .sa-kb-featured { grid-template-columns: 8.5rem 1fr auto; } .sa-kb-featured .sa-kb-fdesc, .sa-kb-featured .sa-kb-fmeta { grid-column: 2; } .sa-kb-featured .sa-link { grid-column: 3; grid-row: 1 / span 3; align-self: center; } }
.sa-kb-featured .sa-mono { font-size: 0.6875rem; }
.sa-kb-ftitle { font: 400 1.5rem/1.15 var(--serif); }
.sa-kb-fdesc { font-size: 0.9375rem; color: var(--ink-2); }
.sa-kb-fmeta { font: 400 0.75rem var(--mono); color: var(--ink-3); }

.sa-kb-count { font: 500 0.75rem/1 var(--mono); letter-spacing: 0.06em; text-transform: uppercase; color: var(--ink-3); margin-bottom: 0.6rem; }
.sa-kb-list .sa-article { padding: 1.15rem 0.75rem; gap: 0.2rem 2rem; }
.sa-kb-list .sa-article:hover { padding-left: 1.1rem; }
.sa-kb-list .sa-article h3 { font-size: clamp(1.2rem, 1.05rem + 0.45vw, 1.45rem); line-height: 1.2; }
.sa-kb-list .sa-article p { font-size: 0.875rem; color: var(--ink-3); }
@media (min-width: 48rem) { .sa-kb-list .sa-article { grid-template-columns: 7.5rem 1fr 1.5rem; } }
.sa-article[hidden] { display: none; }
.sa-kb-none { padding: 1.5rem 0.75rem; color: var(--ink-2); }
.sa-kb-next-up { margin-top: 2rem; padding-top: 1rem; border-top: 1px solid var(--rule); max-width: 44rem; }
.sa-kb-next-up .sa-mono { font-size: 0.6875rem; }
.sa-kb-next-up p { margin-top: 0.35rem; color: var(--ink-2); font-size: 0.9375rem; }
.sa-kb-next-up b { color: var(--ink); display: block; font-weight: 600; }
html:not(.js) .sa-kb-seg { display: none; }

/* guide landing */
.sa-kb-guide { border-top: 1px solid var(--ink); }
.sa-kb-guide a { display: grid; grid-template-columns: 2.5rem 1fr 1.5rem; gap: 1.25rem; align-items: start; padding: 1.2rem 0.75rem; border-bottom: 1px solid var(--rule); text-decoration: none; color: var(--ink); transition: background 0.3s; }
.sa-kb-guide a:hover { background: var(--paper); color: var(--ink); }
.sa-kb-num { font: 400 1.8rem/1 var(--serif); color: var(--gold-ink); }
.sa-kb-guide h2 { font-size: clamp(1.2rem, 1.05rem + 0.5vw, 1.45rem); margin-bottom: 0.35rem; }
.sa-kb-guide p { color: var(--ink-2); font-size: 0.9375rem; max-width: 46rem; margin-bottom: 0.35rem; }
.sa-kb-guide .sa-mono { font-size: 0.6875rem; }
.sa-kb-start { margin-top: 1.75rem; }

/* quiet close */
.sa-kb-close { border-top: 1px solid var(--rule); padding-block: clamp(2rem, 4vw, 2.75rem); }
.sa-kb-close h2 { font-size: clamp(1.5rem, 1.25rem + 0.8vw, 1.9rem); color: var(--ink); }
.sa-kb-close p { margin: 0.5rem 0 0.9rem; color: var(--ink-2); max-width: 40rem; font-size: 0.975rem; }

@media (prefers-reduced-motion: reduce) { .sa-kb-progress { display: none; } }
@media print { .sa-kb-progress, .sa-kb-pager { display: none !important; } }

/* type markers (review 2: guides visible at a glance, by typography, not bigger containers) */
.sa-kb-type { display: inline-flex; align-items: center; gap: 0.4rem; font: 600 0.625rem/1 var(--mono); letter-spacing: 0.1em; text-transform: uppercase; margin-bottom: 0.3rem; }
.sa-kb-type-guide { color: var(--gold-ink); }
.sa-kb-type-guide::before { content: ""; width: 6px; height: 6px; background: var(--gold); }
.sa-kb-type-commentary { color: var(--ink-3); font-weight: 500; }
.sa-kb-list .sa-kb-isguide { box-shadow: inset 2px 0 0 var(--gold); }
.sa-kb-list .sa-article > div { display: flex; flex-direction: column; }

/* article: text breadcrumb, more to read */
.sa-kb-crumbs { display: flex; flex-wrap: wrap; gap: 0.5rem; align-items: center; font-size: 0.8125rem; margin-bottom: 1rem; color: var(--ink-3); }
.sa-kb-crumbs a { color: var(--ink-2); text-decoration: none; }
.sa-kb-crumbs a:hover { color: var(--navy); text-decoration: underline; }
.sa-kb-top .sa-kb-crumbs { margin-bottom: 0.8rem; }
.sa-kb-more { max-width: 44rem; margin-top: 2.5rem; border-top: 1px solid var(--ink); }
.sa-kb-more .sa-mono { display: block; font-size: 0.6875rem; margin: 0.9rem 0 0.2rem; }
.sa-kb-more a { display: flex; flex-direction: column; gap: 0.15rem; padding: 0.8rem 0; border-bottom: 1px solid var(--rule); text-decoration: none; color: var(--ink); }
.sa-kb-more a:hover b { color: var(--navy); }
.sa-kb-more b { font: 400 1.2rem/1.25 var(--serif); }
.sa-kb-more span:not(.sa-kb-type) { font-size: 0.8125rem; color: var(--ink-3); }

/* print: the article, its citations, nothing else */
@media print {
  .sa-header, .sa-footer, .sa-kb-close, .sa-kb-more, .sa-kb-crumbs, .sa-skip, .sa-util, .sa-drawer, .sa-scrim { display: none !important; }
  body { background: #fff; color: #000; font-size: 11pt; }
  .sa-kb-head, .sa-kb-top { background: none; border: 0; padding: 0 0 12pt; }
  .sa-kb-grid { display: block; padding: 0; }
  .sa-kb-side, .sa-kb-toc-m { display: none !important; }
  .sa-kb-prose a::after { content: " (" attr(href) ")"; font-size: 0.8em; color: #555; word-break: break-all; }
  .sa-kb-prose h2, .sa-kb-prose h3 { break-after: avoid; }
  .sa-table-wrap, blockquote { break-inside: avoid; }
}

/* ---------- article anatomy (design pass 2026-09-30) ---------- */
.sa-kb-kicker { display: flex; flex-wrap: wrap; align-items: center; gap: 0.3rem 0.7rem; margin: 0 0 0.75rem; }
.sa-kb-kicker .sa-kb-type { margin: 0; text-decoration: none; }
.sa-kb-kick-sep { font: 500 0.6875rem/1 var(--mono); letter-spacing: 0.06em; text-transform: uppercase; color: var(--ink-3); }
.sa-kb-kick-sep::before { content: "·"; margin-right: 0.7rem; color: var(--rule); }
.sa-kb-type-article { color: var(--ink-3); font-weight: 500; }
.sa-kb-steps { display: flex; gap: 4px; margin: 0 0 1rem; max-width: 14rem; }
.sa-kb-steps li { flex: 1; height: 3px; background: var(--rule); }
.sa-kb-steps li.is-done { background: #b9c4cf; }
.sa-kb-steps li.is-here { background: var(--gold); }
.sa-kb-byline { display: flex; flex-wrap: wrap; gap: 0.2rem 0.55rem; align-items: baseline; margin-top: 1rem; font-size: 0.875rem; color: var(--ink-3); }
.sa-kb-byline span { color: #b9c4cf; }
.sa-kb-top .sa-kb-lede + .sa-kb-byline { margin-top: 0.9rem; }

/* reading column */
.sa-kb-prose { font-size: 1.0625rem; line-height: 1.7; gap: 1.05rem; }
.sa-kb-prose > p:first-child { font-size: 1.2rem; line-height: 1.6; color: var(--ink); }
.sa-kb-prose h2 { margin-top: 1.9rem; padding-top: 1.1rem; border-top: 1px solid var(--rule); }
.sa-kb-prose > h2:first-child { margin-top: 0; }
.sa-kb-prose h3 { margin-top: 0.4rem; }
.sa-kb-prose li::marker { color: var(--ink-3); }
.sa-kb-prose blockquote { font-size: 1rem; color: var(--ink-2); }
.sa-kb-prose blockquote strong { color: var(--ink); }
.sa-kb-prose code { font: 0.9em var(--mono); background: var(--paper); padding: 0.05em 0.3em; border: 1px solid var(--rule-2); }

/* numbered sections for long guides, in the text and in the contents */
.sa-kb-numbered .sa-kb-prose { counter-reset: sec; }
.sa-kb-numbered .sa-kb-prose h2 { counter-increment: sec; }
.sa-kb-numbered .sa-kb-prose h2::before { content: counter(sec, decimal-leading-zero); display: block; font: 500 0.75rem/1 var(--mono); letter-spacing: 0.06em; color: var(--gold-ink); margin-bottom: 0.45rem; }
.sa-kb-toc ol.is-numbered, .sa-kb-toc-m ol.is-numbered { counter-reset: toc; }
.sa-kb-toc ol.is-numbered a::before, .sa-kb-toc-m ol.is-numbered a::before { counter-increment: toc; content: counter(toc, decimal-leading-zero); font: 400 0.75rem/1.6 var(--mono); color: var(--ink-3); flex: none; width: 1.3rem; }

/* contents on small screens */
.sa-kb-toc-m { margin-bottom: 1.5rem; border: 1px solid var(--rule); background: var(--paper); }
.sa-kb-toc-m summary { cursor: pointer; list-style: none; padding: 0.75rem 1rem; font: 500 0.75rem/1 var(--mono); letter-spacing: 0.06em; text-transform: uppercase; color: var(--ink-2); display: flex; justify-content: space-between; }
.sa-kb-toc-m summary::-webkit-details-marker { display: none; }
.sa-kb-toc-m summary span { color: var(--ink-3); }
.sa-kb-toc-m ol { padding: 0 1rem 0.8rem; display: flex; flex-direction: column; }
.sa-kb-toc-m a { display: flex; gap: 0.6rem; padding: 0.35rem 0; font-size: 0.9375rem; color: var(--ink-2); text-decoration: none; border-top: 1px solid var(--rule-2); }
@media (min-width: 64rem) { .sa-kb-toc-m { display: none; } }

/* sources, at the end of the article */
.sa-kb-sources { max-width: 44rem; margin-top: 2.5rem; padding-top: 1rem; border-top: 1px solid var(--ink); }
.sa-kb-sources h2 { font: 500 0.75rem/1 var(--mono); letter-spacing: 0.06em; text-transform: uppercase; color: var(--ink-3); margin-bottom: 0.8rem; }
.sa-kb-sources ol { columns: 14rem; column-gap: 2rem; font: 400 0.875rem/1.45 var(--mono); counter-reset: src; }
.sa-kb-sources li { counter-increment: src; padding: 0.2rem 0 0.2rem 1.6rem; position: relative; break-inside: avoid; }
.sa-kb-sources li::before { content: counter(src); position: absolute; left: 0; color: var(--ink-3); font-size: 0.75rem; }
.sa-kb-sources a { color: var(--navy); }
.sa-kb-sources-side { margin-top: 0; }
.sa-kb-sources-side ol { columns: auto; }
.sa-kb-disclaimer { margin-top: 1.5rem; padding-top: 0; border-top: 0; font-size: 0.875rem; }
.sa-kb-pager { margin-top: 2rem; }

/* guide landing */
.sa-kb-guide-grid { padding-block: 0; }
.sa-kb-about p:not(.sa-mono) { font-size: 0.9375rem; color: var(--ink-2); line-height: 1.55; }
.sa-kb-top .sa-kb-kicker { margin-bottom: 0.6rem; }