/* Homepage section reference lock: ClearTax carousel, filing steps, expert grid and help banner.
   Navy is used for type; the photographic surfaces stay white, with distinct pastel industry panels. */
.skc-reference-site .home-lower-reference{--ink:#001f4c;--gold:#b88227;overflow:hidden}
.skc-reference-site .home-lower-reference .lower-benefits{max-width:none;padding:0}
.home-lower-reference .lower-benefits-viewport{overflow:hidden;touch-action:pan-y;cursor:grab}
.skc-reference-site .home-lower-reference .lower-benefits-track{overflow:visible;scroll-snap-type:none;border-radius:0;gap:48px;will-change:transform;align-items:stretch}
.skc-reference-site .home-lower-reference .lower-benefit{flex:0 0 min(954px,76vw);grid-template-columns:48% 52%;min-height:440px;background:#f7f7f5;border:1px solid #eeeee9;border-radius:26px;scroll-snap-align:none}
.skc-reference-site .home-lower-reference .lower-benefit-media{min-height:440px;background:transparent;isolation:isolate}
.skc-reference-site .home-lower-reference .lower-benefit-media>img{inset:auto 0 0 auto;width:72%;height:94%;object-fit:contain;object-position:bottom;mix-blend-mode:multiply;pointer-events:none;user-select:none}
.skc-reference-site .home-lower-reference .lower-benefit-copy{padding:40px 36px 40px 12px;align-self:center}
.skc-reference-site .home-lower-reference .lower-benefit-copy h3{color:var(--ink);font-size:30px;line-height:1.15;max-width:360px}
.skc-reference-site .home-lower-reference .lower-benefit-copy .skc-copy{font-size:18px;line-height:1.5}
.carousel-controls{display:flex;align-items:center;justify-content:center;gap:18px;margin-top:28px}
.carousel-controls .lower-dots{margin:0}.carousel-arrow{height:40px;width:40px;border:1px solid #dfdfdb;border-radius:50%;background:white;color:#001f4c;font-size:21px;cursor:pointer}.carousel-arrow:hover{background:#f8f3e8}.carousel-pause{font:inherit;font-size:13px;color:#53616f;background:none;border:0;padding:12px;cursor:pointer}
.home-lower-reference .topic-graphic{position:relative;width:100%;height:270px;display:flex;align-items:center;justify-content:center;color:#314259;font-family:Gilroy,Arial,sans-serif}
.topic-paper{position:relative;background:#ffffffed;border:1px solid #e6e7e4;box-shadow:0 10px 20px #28312409;border-radius:10px;width:260px;padding:22px;transform:rotate(-3deg);animation:paper-float 7s ease-in-out infinite}
.topic-caption{display:block;font-size:14px;font-weight:700;margin-bottom:16px}.topic-rows{display:grid;gap:10px}.topic-rows>div{display:flex;justify-content:space-between;gap:10px;font-size:12px;padding:13px 10px;background:#f5f7f5;border-radius:5px;animation:row-review 5s ease-in-out infinite;animation-delay:var(--delay)}.topic-rows b{color:#519979}
.topic-stamp{position:absolute;right:20px;bottom:12px;padding:10px 16px;background:#fff;border:1px solid #ecece8;border-radius:7px;box-shadow:0 5px 14px #2433210b;font-size:12px;color:#42634c;animation:paper-float 7s ease-in-out infinite reverse}
.topic-chart{position:relative;display:flex;align-items:end;justify-content:space-between;height:100px;border-bottom:1px solid #dee5dd;gap:10px;padding:0 8px}.topic-chart i{height:30%;width:24px;background:#ead8b2;border-radius:5px 5px 0 0;transform-origin:bottom;animation:bars-grow 5s ease-in-out infinite}.topic-chart i:nth-child(2){height:45%;animation-delay:.2s}.topic-chart i:nth-child(3){height:55%;animation-delay:.4s}.topic-chart i:nth-child(4){height:70%;animation-delay:.6s}.topic-chart i:nth-child(5){height:90%;animation-delay:.8s}.topic-chart svg{position:absolute;inset:0;width:100%;height:100%;fill:none;stroke:#5c9b7e;stroke-width:3}
.topic-key{display:flex;gap:12px;font-size:10px;justify-content:space-between;margin:12px 0}.topic-total{background:#f6f6f2;padding:10px;font-size:12px;display:flex;justify-content:space-between;border-radius:5px}.topic-total b{color:#508568}.topic-donut{width:115px;height:115px;margin:auto;border-radius:50%;background:conic-gradient(#6ca18a 0 48%,#e6c781 48% 76%,#edeae0 76%);display:grid;place-items:center;animation:donut-turn 7s ease-in-out infinite}.topic-donut span{width:83px;height:83px;border-radius:50%;background:white;display:grid;place-items:center;font-size:12px;text-align:center;padding:10px}
.home-lower-reference .lower-benefit-media .topic-graphic{position:absolute;left:20px;top:56px;width:46%;height:235px;z-index:2;pointer-events:none}
.lower-benefit-media .topic-paper{width:100%;padding:16px;transform:rotate(-6deg)}.lower-benefit-media .topic-caption{font-size:13px}.lower-benefit-media .topic-rows>div{font-size:10px;padding:10px 7px}.lower-benefit-media .topic-stamp{right:-12px;bottom:0;font-size:9px;padding:8px}.lower-benefit-media .topic-key{font-size:8px}.lower-benefit-media .topic-total{font-size:10px}
.skc-reference-site .home-lower-reference .lower-knowledge{background:#fafafa}
.skc-reference-site .home-lower-reference .lower-knowledge-grid{display:flex;position:relative;max-width:none;padding:0 max(24px,calc((100vw - 1120px)/2));gap:24px;overflow-x:auto;scroll-snap-type:x mandatory;scrollbar-width:none;scroll-padding-left:max(24px,calc((100vw - 1120px)/2));}
.lower-knowledge-grid::-webkit-scrollbar{display:none}
.skc-reference-site .home-lower-reference .lower-knowledge-grid:after{content:'';flex:0 0 max(0px,calc(100vw - 560px));}
.skc-reference-site .home-lower-reference .lower-knowledge-card{position:relative;flex:0 0 500px;background:#fff;min-height:440px;padding:0 0 32px;gap:0;overflow:hidden;border-radius:26px;scroll-snap-align:start;display:flex;flex-direction:column;align-items:stretch}
.knowledge-illustration{position:relative;padding:35px 30px 10px;height:305px;isolation:isolate}.knowledge-illustration:before{content:'';position:absolute;z-index:-1;background:var(--illustration-bg);width:140%;height:420px;top:35px;left:-20%;border-radius:50%}
.skc-reference-site .home-lower-reference .lower-article-title{padding:22px 35px 0;font-size:23px;text-align:center;color:var(--ink);line-height:1.3}.lower-article-title p{margin:0}
.skc-reference-site .home-lower-reference .lower-tools-panel{display:grid;grid-template-columns: .85fr 1.15fr;gap:64px;max-width:1136px;border:0;padding:0;background:none;border-radius:0}
.section-kicker{font-size:12px;letter-spacing:1.4px;font-weight:700;color:#95651b;display:block;margin-bottom:18px}.tools-intro .skc-copy{font-size:17px!important;line-height:1.7}.practical-calculator{border:1px solid #e3e4de;border-radius:22px;padding:28px;background:#fff;box-shadow:0 14px 50px #13251308;color:#001f4c}
.calculator-tabs{display:flex;gap:4px;background:#f5f5f2;border-radius:8px;padding:5px;margin-bottom:28px}.calculator-tabs button{flex:1;border:0;padding:11px 5px;font:inherit;font-weight:600;font-size:13px;cursor:pointer;border-radius:6px;color:#58605e;background:none}.calculator-tabs button[aria-selected=true]{background:white;color:#001f4c;box-shadow:0 2px 6px #0000000c}
.home-lower-reference .practical-calculator h3{font-size:22px;line-height:1.3;margin-bottom:22px}.calc-inputs{display:grid;grid-template-columns:repeat(2,1fr);gap:15px}.calc-inputs label{font-size:12px;color:#52606c;display:grid;gap:7px}.calc-inputs input{width:100%;border:1px solid #d8dcd6;border-radius:6px;padding:10px 12px;background:#fff;color:#001f4c;font:inherit;font-size:17px}.calc-result{margin-top:24px;padding:20px;background:#f4f0e5;border-radius:10px;display:flex;flex-direction:column;gap:8px}.calc-result span{font-size:13px}.calc-result strong{font-size:29px;line-height:1.2}.calc-note{font-size:11px;line-height:1.5;color:#69716f;margin:15px 0 0}
.skc-reference-site .home-lower-reference .lower-industries{max-width:1232px;grid-template-columns:repeat(3,minmax(0,1fr));grid-auto-flow:row dense;gap:16px}
.skc-reference-site .home-lower-reference .lower-industry{display:flex;flex-direction:column;align-items:stretch;justify-content:space-between;gap:20px;padding:30px;min-height:295px;border-radius:26px;background:var(--industry-bg);color:#293c3d;border:1px solid #00000003;text-align:center}
.lower-industry.industry-0{--industry-bg:#f2f2f0;grid-row:span 2}.lower-industry.industry-1{--industry-bg:#f9edda}.lower-industry.industry-2{--industry-bg:#edf4ee}.lower-industry.industry-3{--industry-bg:#eef4f1;grid-column:span 2}.lower-industry.industry-4{--industry-bg:#f1edf7}.lower-industry.industry-5{--industry-bg:#fcf1de}.lower-industry.industry-6{--industry-bg:#f8ece8}.lower-industry.industry-7{--industry-bg:#eaf3ee}.lower-industry.industry-8{--industry-bg:#efedf5}.lower-industry.industry-9{--industry-bg:#f8f1e6}
.industry-title{font-size:24px;font-weight:600;line-height:1.25}.industry-title p{margin:0}.industry-title a:after{z-index:3}.industry-link{display:flex;justify-content:space-between;gap:20px;font-size:13px;font-weight:500;color:#57635c!important}.industry-link b{font-size:19px}
.industry-art{position:relative;isolation:isolate;width:150px;height:120px;margin:auto;display:grid;place-items:center;color:#507c68}.industry-art>span{position:absolute;inset:5px 20px;background:#ffffff96;border:1px solid #ffffffcc;border-radius:24px;transform:rotate(-9deg);z-index:-1}.industry-art svg{width:78px;height:78px;filter:drop-shadow(0 4px 0 #ffffff75)}.industry-art i{position:absolute;right:12px;top:3px;width:28px;height:28px;display:grid;place-items:center;background:#6b9d84;border-radius:50%;color:#fff;font-style:normal;font-size:15px;animation:paper-float 6s ease-in-out infinite}
.industry-0 .industry-art{width:100%;height:250px}.industry-0 .industry-art svg{width:155px;height:155px}.industry-0 .industry-art>span{inset:20px 35px}.industry-0 .industry-art i{top:24px;right:26px;width:42px;height:42px;font-size:22px}
.skc-reference-site .home-lower-reference .lower-closing{position:relative;display:grid;grid-template-columns:1fr 1fr;max-width:none;margin:0;background:#f7f7f4;border:0;border-radius:0;padding:0 max(24px,calc((100vw - 1120px)/2));gap:0;min-height:440px;overflow:hidden;isolation:isolate}
.closing-copy{position:relative;z-index:2;padding:0 24px 40px 0;align-self:start}.closing-badge{display:inline-block;margin-bottom:42px;background:#ad842f;color:white;padding:18px 20px;border-radius:0 0 12px 12px;font-size:15px;font-weight:600}
.skc-reference-site .home-lower-reference .lower-closing h2{font-size:40px;line-height:1.15;margin:0 0 24px;color:#001f4c}.skc-reference-site .home-lower-reference .lower-closing .skc-copy{font-size:17px;line-height:1.6;max-width:530px}.skc-reference-site .home-lower-reference .lower-closing a{border:1px solid #95651b;color:#78551c!important;background:transparent;padding:14px 22px;border-radius:4px;font-size:15px;margin-top:25px}.lower-closing a span{margin-left:22px}.closing-photo{position:absolute;right:0;bottom:0;width:59%;height:100%;object-fit:cover;object-position:70% center;z-index:0;mask-image:linear-gradient(to right,transparent,#000 25%)}
@keyframes paper-float{0%,100%{translate:0 0}50%{translate:0 -7px}}@keyframes row-review{0%,70%,100%{background:#f5f7f5}25%,45%{background:#e8f1e8}}@keyframes bars-grow{0%,100%{scale:1 .8}50%{scale:1 1}}@keyframes donut-turn{0%,100%{rotate:-5deg}50%{rotate:5deg}}
@media(min-width:768px){.industry-3{display:grid!important;grid-template-columns:1fr 1fr;align-items:center!important;min-height:250px!important}.industry-3 .industry-art{grid-row:1 / 3;grid-column:1}.industry-3 .industry-title{grid-column:2}.industry-3 .industry-link{grid-column:2}}
@media(max-width:1100px){.skc-reference-site .home-lower-reference .lower-benefit{flex-basis:84vw}.skc-reference-site .home-lower-reference .lower-benefit-copy{padding:30px 24px 30px 8px}.skc-reference-site .home-lower-reference .lower-benefit-copy .skc-copy{font-size:16px}.skc-reference-site .home-lower-reference .lower-tools-panel{gap:30px;margin:0 24px}.skc-reference-site .home-lower-reference .lower-closing h2{font-size:34px}.industry-title{font-size:21px}}
@media(max-width:767px){.skc-reference-site .home-lower-reference .lower-benefits-track{gap:16px}.skc-reference-site .home-lower-reference .lower-benefit{flex-basis:86vw;grid-template-columns:1fr;grid-template-rows:260px 1fr;min-height:580px;border-radius:20px}.skc-reference-site .home-lower-reference .lower-benefit-media{height:260px;min-height:260px}.skc-reference-site .home-lower-reference .lower-benefit-media>img{width:66%;height:100%;right:0}.home-lower-reference .lower-benefit-media .topic-graphic{left:18px;top:32px;width:46%;height:210px}.skc-reference-site .home-lower-reference .lower-benefit-copy{padding:24px}.skc-reference-site .home-lower-reference .lower-benefit-copy h3{font-size:25px}.skc-reference-site .home-lower-reference .lower-benefit-copy .skc-copy{font-size:16px;line-height:1.5}.carousel-controls{gap:12px;margin-top:18px}.skc-reference-site .home-lower-reference .lower-knowledge-grid{gap:16px;padding:0 24px;scroll-padding-left:24px}.skc-reference-site .home-lower-reference .lower-knowledge-card{flex-basis:84vw;min-height:420px}.skc-reference-site .home-lower-reference .lower-knowledge-grid:after{flex-basis:10vw}.knowledge-illustration{padding:30px 15px 5px;height:285px}.skc-reference-site .home-lower-reference .lower-article-title{font-size:21px;padding:24px}.topic-paper{width:230px}.skc-reference-site .home-lower-reference .lower-tools-panel{grid-template-columns:1fr;margin:0 20px}.practical-calculator{padding:20px}.calculator-tabs button{font-size:11px;padding:11px 3px}.calc-inputs{gap:12px}.skc-reference-site .home-lower-reference .lower-industries{grid-template-columns:repeat(2,minmax(0,1fr));padding:0 16px;gap:12px}.skc-reference-site .home-lower-reference .lower-industry{padding:22px 16px;min-height:260px;border-radius:20px}.lower-industry.industry-0{grid-row:auto;grid-column:span 2}.lower-industry.industry-3{grid-column:auto}.industry-title{font-size:19px}.industry-art{width:115px;height:110px}.industry-art svg{width:64px;height:64px}.industry-art>span{inset:10px}.industry-link{font-size:11px;gap:5px}.industry-0 .industry-art{height:140px}.industry-0 .industry-art>span{inset:0 30%}.industry-0 .industry-art svg{width:90px;height:90px}.industry-0 .industry-art i{right:30%;top:0;width:28px;height:28px;font-size:15px}.lower-industry.industry-9{grid-column:span 2}.skc-reference-site .home-lower-reference .lower-closing{display:flex;flex-direction:column;padding:0 24px;min-height:0}.closing-copy{padding:0 0 10px}.closing-badge{margin-bottom:28px}.skc-reference-site .home-lower-reference .lower-closing h2{font-size:30px}.skc-reference-site .home-lower-reference .lower-closing .skc-copy{font-size:16px}.closing-photo{position:relative;width:calc(100% + 48px);max-width:none;height:270px;margin:0 -24px;mask-image:linear-gradient(to bottom,transparent,#000 20%);object-position:70% 60%}.skc-reference-site .home-lower-reference .lower-closing a{display:inline-block;margin:20px 0;font-size:14px}}
@media(prefers-reduced-motion:reduce){.home-lower-reference .topic-paper,.home-lower-reference .topic-stamp,.home-lower-reference .topic-chart i,.home-lower-reference .topic-donut,.home-lower-reference .topic-rows>div,.home-lower-reference .industry-art i{animation:none}}
/* Keep article labels above the oversized illustration ellipse. */
.skc-reference-site .home-lower-reference .lower-article-title{position:relative;z-index:1}
.skc-reference-site .home-lower-reference .lower-article-title p,.skc-reference-site .home-lower-reference .industry-title p{font:inherit;color:inherit}
.skc-reference-site .home-lower-reference .lower-benefit-media{isolation:auto}
.skc-reference-site .home-lower-reference .lower-industry:has(a:hover){box-shadow:inset 0 0 0 1px #b88227}
/* Isolate these components from the reference stylesheet's global mobile span size. */
.home-lower-reference .topic-rows span,.home-lower-reference .topic-key span,.home-lower-reference .lower-article-title span,.home-lower-reference .industry-title a{font-size:inherit!important;line-height:inherit!important}
.home-lower-reference .topic-caption{font-size:14px!important;line-height:1.3!important}
.home-lower-reference .topic-stamp{font-size:12px!important;line-height:1.3!important}
.home-lower-reference .topic-donut span{font-size:12px!important;line-height:1.3!important}
.home-lower-reference .lower-benefit-media .topic-caption{font-size:13px!important}
.home-lower-reference .lower-benefit-media .topic-stamp{font-size:9px!important}