#main-content .rp-review blockquote p+p:not(#tb-lock){margin-top:12px}#main-content .rp-review__more:not(#tb-lock){margin:12px 0 0;font-size:15px}#main-content .rp-review__more a:not(#tb-lock),#main-content .rp-review__who a:not(#tb-lock){color:var(--tb-text-primary);text-underline-offset:3px;text-decoration:underline}#main-content .rp-reviews--plain .rp-reviews__list:not(#tb-lock){margin-top:0}#main-content .rp-memo-preview:not(#tb-lock){border-block:1px solid var(--tb-border-subtle);max-width:860px;margin:0 auto 32px}#main-content .rp-memo-preview summary:not(#tb-lock){color:var(--tb-text-primary);cursor:pointer;padding-block:20px;font-size:20px;font-weight:500;line-height:1.4}#main-content .rp-memo-preview summary:hover:not(#tb-lock){color:var(--tb-action-primary);text-underline-offset:4px;text-decoration:underline}#main-content .rp-memo-preview summary:focus-visible:not(#tb-lock){outline:var(--tb-focus-width) solid var(--tb-focus);outline-offset:var(--tb-focus-offset)}#main-content .rp-memo-preview__note:not(#tb-lock){margin:0 0 24px;font-size:17px;line-height:1.5}#main-content .rp-memo-preview__pages:not(#tb-lock){grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;padding-bottom:24px;display:grid}#main-content .rp-memo-preview__page:not(#tb-lock){min-width:0;margin:0}#main-content .rp-memo-preview__image:not(#tb-lock){border:1px solid var(--tb-border-subtle);background:var(--tb-surface-feature);padding:20px;display:block}#main-content .rp-memo-preview__image img:not(#tb-lock){object-fit:contain;border-radius:0;width:auto;max-width:100%;height:auto;max-height:360px;margin-inline:auto;display:block}#main-content .rp-memo-preview__page figcaption:not(#tb-lock){margin-top:12px;font-size:17px;line-height:1.45}#main-content .rp-memo-preview__enlarge:not(#tb-lock){text-align:center;margin-top:16px;font-size:15px;display:block}#main-content .rp-memo-structure:not(#tb-lock){border-top:2px solid var(--tb-action-primary);border-bottom:1px solid var(--tb-border-subtle);margin:32px 0;padding-block:20px}#main-content .rp-memo-structure figcaption:not(#tb-lock){color:var(--tb-text-primary);font-size:18px;font-weight:500;line-height:1.4}#main-content .rp-memo-structure__nodes:not(#tb-lock){grid-template-columns:repeat(3,minmax(0,1fr));gap:28px;margin:24px 0;padding:0;list-style:none;display:grid}#main-content .rp-memo__body .rp-memo-structure__node:not(#tb-lock){min-width:0;margin:0;font-size:15px;line-height:1.45;position:relative}#main-content .rp-memo-structure__place:not(#tb-lock){color:var(--tb-text-secondary);margin-bottom:6px;font-size:13px;display:block}#main-content .rp-memo-structure__title:not(#tb-lock){color:var(--tb-text-primary);margin-bottom:8px;font-size:18px;font-weight:500;display:block}#main-content .rp-memo-structure__connection:not(#tb-lock){color:var(--tb-text-secondary);margin-top:14px;font-size:13px;display:block}#main-content .rp-memo-structure__connection span:not(#tb-lock){color:var(--tb-text-primary);margin-left:8px}#main-content .rp-memo__body .rp-memo-structure__note:not(#tb-lock){color:var(--tb-text-secondary);margin:0;font-size:14px;line-height:1.5}@media (width<=719px){#main-content .rp-memo-preview__pages:not(#tb-lock){grid-template-columns:minmax(0,1fr)}#main-content .rp-memo-structure__nodes:not(#tb-lock){grid-template-columns:minmax(0,1fr);gap:20px}#main-content .rp-memo-structure__connection span:not(#tb-lock){display:inline-block;transform:rotate(90deg)}}@media (forced-colors:active){#main-content .rp-memo-preview:not(#tb-lock),#main-content .rp-memo-preview__image:not(#tb-lock),#main-content .rp-memo-structure:not(#tb-lock){border-color:canvastext}}.tax-calendar-grid-section__head[data-astro-cid-yrqo4ouf]{flex-wrap:wrap;justify-content:space-between;align-items:flex-end;gap:16px 24px;display:flex}.tax-calendar-grid-section[data-astro-cid-yrqo4ouf] .s3-note[data-astro-cid-yrqo4ouf]{max-width:var(--s3-reading-measure);text-align:left;text-wrap:pretty;margin:16px 0 0}.tb-cal__jump[data-astro-cid-yrqo4ouf]{flex-wrap:wrap;gap:6px;margin:20px 0 0;display:flex}.tb-cal__jump[data-astro-cid-yrqo4ouf] a[data-astro-cid-yrqo4ouf]{border:1px solid var(--tb-line);min-width:44px;min-height:44px;color:var(--s3-ink);font-family:var(--s3-mono);letter-spacing:0;border-radius:0;justify-content:center;align-items:center;padding:0 8px;font-size:14px;text-decoration:none;display:inline-flex}.tb-cal__jump[data-astro-cid-yrqo4ouf] a[data-astro-cid-yrqo4ouf]:hover{border-color:var(--s3-ink)}.tb-cal[data-astro-cid-yrqo4ouf]{gap:28px;margin:20px 0 34px;display:grid}.tb-cal__month[data-astro-cid-yrqo4ouf]{border-top:1px solid var(--tb-line);padding-top:18px}.tb-cal__month-title[data-astro-cid-yrqo4ouf]{color:var(--s3-ink);margin:0 0 6px;scroll-margin-top:96px;font-size:20px;font-weight:500;line-height:1.3}.tb-cal__list[data-astro-cid-yrqo4ouf]{margin:0;padding:0;list-style:none;display:grid}.tb-cal__entry[data-astro-cid-yrqo4ouf]{grid-template-columns:64px minmax(0,1fr);gap:18px;padding:16px 0;display:grid}.tb-cal__entry[data-astro-cid-yrqo4ouf]+.tb-cal__entry[data-astro-cid-yrqo4ouf]{border-top:1px solid #1013170f}.tb-cal__date[data-astro-cid-yrqo4ouf]{border:1px solid var(--tb-line);background:#fff;border-radius:0;align-content:start;align-self:start;justify-items:center;gap:2px;padding:8px 4px;display:grid}.tb-cal__date[data-astro-cid-yrqo4ouf].is-undated{background:0 0;border-style:dashed;padding:10px 4px}.tb-cal__day[data-astro-cid-yrqo4ouf]{color:var(--s3-ink);font-variant-numeric:tabular-nums;font-size:22px;font-weight:500;line-height:1.05}.tb-cal__mon[data-astro-cid-yrqo4ouf]{color:var(--tb-slate);font-family:var(--s3-mono);letter-spacing:0;font-size:13px;font-weight:500;line-height:1.2}.tb-cal__content[data-astro-cid-yrqo4ouf]{gap:6px;min-width:0;display:grid}.tb-cal__tag[data-astro-cid-yrqo4ouf]{border:1px solid var(--tb-line);color:var(--tb-slate);font-family:var(--s3-mono);letter-spacing:0;border-radius:0;justify-self:start;padding:3px 8px;font-size:13px;font-weight:500;line-height:1.3}.tb-cal__tag[data-astro-cid-yrqo4ouf].is-home{border-color:var(--s3-ink);color:var(--s3-ink)}.tb-cal__title[data-astro-cid-yrqo4ouf]{color:var(--s3-ink);text-wrap:pretty;margin:0;font-size:15.5px;font-weight:500;line-height:1.4}.tb-cal__detail[data-astro-cid-yrqo4ouf]{color:var(--tb-slate);margin:0;font-size:15px;line-height:1.5}.tb-cal__detail[data-astro-cid-yrqo4ouf] a[data-astro-cid-yrqo4ouf]{color:var(--tb-slate);text-underline-offset:3px;text-decoration:underline}.tb-cal__detail[data-astro-cid-yrqo4ouf] a[data-astro-cid-yrqo4ouf]:hover{color:var(--s3-ink)}@media (width<=560px){.tb-cal__entry[data-astro-cid-yrqo4ouf]{grid-template-columns:52px minmax(0,1fr);gap:14px}.tb-cal__day[data-astro-cid-yrqo4ouf]{font-size:20px}}
