:root {
  --contrast: #15352e;
  --muted: #66716d;
  --border: #d8ddd8;
  --canvas: #f4f1e9;
  --surface: #fffdf8;
  --accent: #a45e2a;
  --pine: #173f35;
  --sand: #e9deca;
  --max-width: 1160px;
}

body { color: #243630; background: var(--canvas); }
a { color: var(--accent); text-underline-offset: 3px; }
.site-header { border-bottom: 1px solid rgba(21, 53, 46, .12); }
.header-inner { min-height: 84px; }
.brand-text { font-family: Georgia, "Times New Roman", serif; font-size: clamp(1.35rem, 3vw, 1.75rem); letter-spacing: -.02em; }
#site-nav a { font-size: .94rem; font-weight: 650; }
.page-shell { display: block; max-width: var(--max-width); margin: 0 auto; padding-top: 48px; padding-bottom: 72px; }
.page-shell > main { width: 100%; }
.site-footer { border-top: 1px solid rgba(21, 53, 46, .12); }
.footer-inner { display: flex; justify-content: space-between; gap: 20px; }

h1, h2, h3 { font-family: Georgia, "Times New Roman", serif; color: var(--contrast); letter-spacing: -.025em; }
.eyebrow, .section-label { margin: 0 0 15px; color: var(--accent); font: 700 .75rem/1.2 -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif; letter-spacing: .14em; text-transform: uppercase; }

.pel-hero { display: grid; grid-template-columns: minmax(0, 1.35fr) minmax(310px, .65fr); gap: 64px; align-items: end; padding: 72px 64px; color: #f8f4eb; background: var(--pine); border-radius: 3px; }
.pel-hero h1 { max-width: 700px; margin: 0 0 26px; color: #fffdf8; font-size: clamp(3rem, 7vw, 5.7rem); line-height: .98; font-weight: 500; }
.pel-lead { max-width: 680px; margin: 0; color: #e4e8e4; font-size: clamp(1.08rem, 2vw, 1.32rem); line-height: 1.55; }
.updated { margin: 32px 0 0; color: #aebcb6; font-size: .83rem; }
.key-figures { margin: 0; border-top: 1px solid rgba(255, 255, 255, .25); }
.key-figures div { display: grid; grid-template-columns: 115px 1fr; gap: 15px; align-items: baseline; padding: 20px 0; border-bottom: 1px solid rgba(255, 255, 255, .25); }
.key-figures dt { color: #f4c790; font: 500 1.7rem/1 Georgia, serif; }
.key-figures dd { margin: 0; color: #dde4e0; font-size: .91rem; }

.pel-section { padding: 86px 64px 60px; }
.pel-section h2, .loan-panel h2, .tax-panel h2 { margin: 0; font-size: clamp(2.2rem, 4.8vw, 3.6rem); line-height: 1.08; font-weight: 500; }
.pel-columns { display: grid; grid-template-columns: repeat(2, 1fr); gap: 70px; margin-top: 42px; }
.pel-columns p { margin: 0; font-size: 1.08rem; }

.decision-grid { display: grid; grid-template-columns: repeat(3, 1fr); border: 1px solid var(--border); background: var(--surface); }
.decision-grid article { min-height: 280px; padding: 36px; border-right: 1px solid var(--border); }
.decision-grid article:last-child { border-right: 0; }
.decision-grid span { color: var(--accent); font-size: .78rem; font-weight: 700; letter-spacing: .12em; }
.decision-grid h2 { margin: 54px 0 14px; font-size: 1.75rem; font-weight: 500; }
.decision-grid p { margin: 0; color: var(--muted); font-size: .96rem; }

.loan-panel { display: grid; grid-template-columns: 1fr 1fr; gap: 70px; margin-top: 46px; padding: 64px; color: #f7f2e9; background: #8f5026; }
.loan-panel h2, .loan-panel .section-label { color: #fff9ef; }
.loan-panel p { margin-top: 0; font-size: 1.08rem; }
.loan-panel .text-link { color: #fff; font-weight: 700; }
.tax-panel { max-width: 820px; padding: 82px 64px 48px; }
.tax-panel p:last-child { margin: 28px 0 0; font-size: 1.08rem; }
.official-sources { margin: 0 64px; padding: 30px 0 0; border-top: 1px solid var(--border); }
.official-sources h2 { margin: 0 0 8px; font: 700 .75rem/1.2 -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif; letter-spacing: .14em; text-transform: uppercase; }
.official-sources p { margin: 0; font-size: .9rem; }

.pel-entry { max-width: 850px; margin: 0 auto; padding: clamp(28px, 6vw, 72px); box-shadow: 0 18px 55px rgba(24, 49, 42, .07); }
.pel-entry .entry-header { max-width: 720px; margin-bottom: 38px; }
.pel-entry .entry-header h1 { margin: 0 0 18px; font-size: clamp(2.45rem, 6vw, 4.3rem); line-height: 1.04; }
.pel-entry .entry-content { overflow-wrap: normal; }
.pel-entry .entry-content > p:first-child { color: #3e514a; font-size: 1.18rem; line-height: 1.62; }
.pel-entry .entry-content h2 { margin: 2.15em 0 .55em; font-size: clamp(1.65rem, 4vw, 2.25rem); font-weight: 500; }
.pel-entry .entry-content li + li { margin-top: 8px; }
.article-figure { margin: 42px 0; }
.article-figure img { width: 100%; aspect-ratio: 4 / 3; object-fit: cover; }
.article-figure figcaption { margin-top: 8px; color: var(--muted); font-size: .78rem; }

@media (max-width: 860px) {
  .page-shell { padding-top: 24px; }
  .pel-hero { grid-template-columns: 1fr; gap: 42px; padding: 52px 40px; }
  .pel-columns, .loan-panel { grid-template-columns: 1fr; gap: 32px; }
  .decision-grid { grid-template-columns: 1fr; }
  .decision-grid article { min-height: 0; border-right: 0; border-bottom: 1px solid var(--border); }
  .decision-grid article:last-child { border-bottom: 0; }
  .decision-grid h2 { margin-top: 28px; }
}

@media (max-width: 560px) {
  .header-inner { min-height: 74px; }
  .brand-text { font-size: 1.25rem; }
  .pel-hero { padding: 42px 24px; }
  .pel-hero h1 { font-size: 3.25rem; }
  .key-figures div { grid-template-columns: 100px 1fr; }
  .pel-section, .loan-panel, .tax-panel { padding: 52px 24px; }
  .official-sources { margin: 0 24px; }
  .pel-columns { gap: 22px; margin-top: 30px; }
  .decision-grid article { padding: 28px 24px; }
  .footer-inner { flex-direction: column; }
}