/* ===== CAPITAL-GAINS PAGE CSS ===== */

*{box-sizing:border-box}

html{scroll-behavior:smooth}

body{

margin:0;

font-family:Arial,Helvetica,sans-serif;

background:#f6f8fc;

color:#172033;

line-height:1.7;

}

a{text-decoration:none;color:inherit}



.header{

background:#ffffff;

border-bottom:1px solid #e7ebf2;

position:sticky;

top:0;

z-index:100;

}



.nav{

max-width:1180px;

margin:auto;

padding:16px 24px;

display:flex;

justify-content:space-between;

align-items:center;

gap:20px;

}



.logo{

font-size:18px;

font-weight:800;

letter-spacing:.3px;

}



.back{

padding:10px 16px;

border:1px solid #d8deea;

border-radius:10px;

font-size:14px;

font-weight:700;

background:#fff;

}



.hero{

background:linear-gradient(135deg,#102a43,#1f4d78);

color:#fff;

padding:80px 24px;

}



.hero-inner{

max-width:900px;

margin:auto;

}



.eyebrow{

display:inline-block;

font-size:12px;

font-weight:800;

letter-spacing:1.5px;

padding:7px 12px;

border-radius:999px;

background:rgba(255,255,255,.12);

margin-bottom:18px;

}



h1{

font-size:46px;

line-height:1.15;

margin:0 0 20px;

}



.hero p{

font-size:19px;

max-width:760px;

margin:0;

color:#e5edf7;

}



.container{

max-width:900px;

margin:auto;

padding:55px 24px 80px;

}



.notice{

background:#fff8e8;

border:1px solid #f0d9a5;

padding:18px 20px;

border-radius:14px;

margin-bottom:35px;

font-size:15px;

}



article{

background:#fff;

border:1px solid #e7ebf2;

border-radius:18px;

padding:38px;

box-shadow:0 8px 30px rgba(20,35,60,.05);

}



h2{

font-size:29px;

line-height:1.3;

margin:38px 0 14px;

color:#102a43;

}



h2:first-child{

margin-top:0;

}



p{

margin:0 0 18px;

}



ul{

padding-left:22px;

margin:0 0 20px;

}



li{

margin-bottom:10px;

}



.example{

background:#f2f6fb;

border-left:4px solid #2d6ca2;

padding:20px;

border-radius:10px;

margin:25px 0;

}



.related{

margin-top:45px;

padding-top:30px;

border-top:1px solid #e7ebf2;

}



.related-grid{

display:grid;

grid-template-columns:repeat(2,1fr);

gap:15px;

}



.related a{

display:block;

padding:16px;

border:1px solid #e1e7ef;

border-radius:12px;

font-weight:700;

background:#fbfcfe;

}



.footer{

text-align:center;

padding:35px 20px;

color:#667085;

font-size:14px;

}



@media(max-width:700px){

.nav{padding:14px 16px}

.logo{font-size:15px}

.hero{padding:55px 20px}

h1{font-size:34px}

.container{padding:35px 16px 60px}

article{padding:24px 20px}

h2{font-size:25px}

.related-grid{grid-template-columns:1fr}

}

/* ===== TOC CSS ===== */

.table-of-contents{

  margin:24px 0;

  border:1px solid #e1e6ee;

  border-radius:12px;

  background:#f8fafc;

  overflow:hidden;

}



.toc-toggle{

  width:100%;

  border:0;

  background:#071b35;

  color:#fff;

  padding:16px 18px;

  font-size:16px;

  font-weight:700;

  display:flex;

  justify-content:space-between;

  align-items:center;

  cursor:pointer;

}



.toc-arrow{

  font-size:18px;

  line-height:1;

}



.toc-content{

  display:none;

  padding:14px 22px;

}



.table-of-contents.open .toc-content{

  display:block;

}



.toc-content ul{

  margin:0;

  padding-left:18px;

}



.toc-content li{

  margin:10px 0;

}



.toc-content a{

  color:#0d3b66;

  text-decoration:none;

  font-weight:600;

}



.toc-content a:hover{

  text-decoration:underline;

}



@media(max-width:600px){

  .toc-toggle{

    padding:15px;

  }



  .toc-content{

    padding:12px 18px;

  }

}

/* ===== AUTHOR BOX CSS ===== */

.author-box{

    margin:30px 0;

    padding:20px;

    border:1px solid #ddd;

    border-radius:10px;

    background:#f8f9fa;

}

.author-box strong{

    display:block;

    font-size:18px;

    margin-bottom:5px;

}

.author-box span{

    display:block;

    font-size:14px;

    margin-bottom:12px;

    color:#555;

}

.author-box p{

    margin:0;

    line-height:1.6;

}