:root{--bg: #fdf6f7;--card: #ffffff;--text: #2a1f22;--muted: #7a6a6e;--border: #ecdfe2;--accent: #e0607e;--refund: #1f8a4c;--owed: #c0392b;font-family:system-ui,-apple-system,Segoe UI,sans-serif;color:var(--text);background:var(--bg)}@media (prefers-color-scheme: dark){:root{--bg: #1b1517;--card: #261e21;--text: #f3e9eb;--muted: #b3a2a6;--border: #3a2e32;--refund: #4fcf85;--owed: #ff7a6b}}*{box-sizing:border-box}body{margin:0;background:var(--bg)}main{max-width:960px;margin:0 auto;padding:24px 16px 48px}header h1{margin:0;font-size:1.8rem}.subtitle{margin:4px 0 24px;color:var(--muted)}.layout{display:grid;grid-template-columns:1fr 1fr;gap:20px;align-items:start}@media (max-width: 720px){.layout{grid-template-columns:1fr}}.card{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:20px}.section{border-bottom:1px solid var(--border);padding:4px 0}.section summary{cursor:pointer;padding:10px 0;font-size:.85rem;font-weight:600;text-transform:uppercase;letter-spacing:.06em;color:var(--muted)}.section summary:hover{color:var(--accent)}.section-body{padding-bottom:8px}.section-note{font-size:.85rem;color:var(--muted);margin:4px 0 12px}.tip{font-size:.85rem;margin:-4px 0 12px;padding:8px 10px;border-left:3px solid var(--accent);background:var(--bg);border-radius:0 8px 8px 0}.tip a{color:var(--accent)}.check{display:flex;gap:6px;align-items:center;font-size:.9rem;margin:-4px 0 12px}.student{display:flex;gap:8px;margin-top:4px}.student input{flex:1;min-width:0}.row{display:grid;grid-template-columns:1fr 1fr;gap:12px}.field{display:flex;flex-direction:column;margin-bottom:12px}.field-label{font-weight:600;font-size:.95rem}.field-hint{font-size:.8rem;color:var(--muted)}.field input,.field select,.student input{margin-top:4px;padding:8px 10px;font:inherit;color:inherit;background:var(--bg);border:1px solid var(--border);border-radius:8px}.field input:focus,.field select:focus{outline:2px solid var(--accent);outline-offset:1px}.actions{display:flex;gap:8px;margin-top:16px}button{font:inherit;padding:8px 16px;border-radius:8px;cursor:pointer;border:1px solid var(--accent);background:var(--accent);color:#fff}button.secondary{background:transparent;color:var(--accent)}button.small{padding:4px 10px;font-size:.85rem}button.add{align-self:flex-start;margin-top:6px}.summary{position:sticky;top:16px;max-height:calc(100vh - 32px);overflow-y:auto}@media (max-width: 720px){.summary{position:static;max-height:none}}.headline{display:flex;flex-direction:column;padding-bottom:16px;border-bottom:1px solid var(--border)}.headline span{color:var(--muted)}.headline strong{font-size:2.4rem}.headline.refund strong{color:var(--refund)}.headline.owed strong{color:var(--owed)}table{width:100%;border-collapse:collapse;margin-top:12px}td{padding:6px 0}td:last-child{text-align:right;font-variant-numeric:tabular-nums}tr.total td{font-weight:600;border-top:1px solid var(--border)}.rates{display:flex;gap:24px;margin:16px 0 0}.rates dt{font-size:.8rem;color:var(--muted)}.rates dd{margin:0;font-weight:600}.state-result{margin-top:20px;padding-top:12px;border-top:1px solid var(--border)}.state-result h3{margin:0;font-size:1rem}.disclaimer{font-size:.8rem;color:var(--muted);margin-top:16px}.print-only{display:none}@media print{:root{--bg: white;--card: white;--text: black}form,header .subtitle{display:none}.summary{position:static}.layout{display:block}.card{border:none;padding:0}.print-only{display:block}}