/* Tax-residency evidence lesson. Shared typography comes from topics.css. */
.re-page select,.re-page input,.re-page textarea{font:inherit;color:var(--tp-ink);max-width:100%}
.re-page select:focus-visible,.re-page input:focus-visible,.re-page textarea:focus-visible,.re-page summary:focus-visible{outline:3px solid var(--tp-rust);outline-offset:3px}
.re-list{padding-left:22px;color:var(--tp-muted);margin:12px 0}
.re-list li+li{margin-top:9px}
.re-exclusions{background:#eeebe4;border-left:3px solid #a9896d;padding:20px 22px;margin-top:22px}
.re-exclusions h3{font-size:17px;margin:0}
.re-lines{display:grid;gap:18px;margin-top:24px}
.re-line{background:#fff;border:1px solid var(--tp-line);padding:24px;min-width:0}
.re-line-no,.re-synthetic{font-size:12px!important;color:var(--tp-rust)!important;margin:0 0 11px!important;letter-spacing:.04em}
.re-line h3{font-size:21px;color:var(--tp-blue);margin:0 0 13px}
.re-question{color:var(--tp-ink)!important;font-weight:600}
.re-line dl{margin:17px 0 0;font-size:14px;line-height:1.9}
.re-line dt{color:var(--tp-ink);font-weight:600;margin-top:13px}
.re-line dd{color:var(--tp-muted);margin:3px 0 0}
.re-citations{font-size:12px!important;margin-top:17px!important}
.re-citations a,.re-result a{color:var(--tp-blue);text-decoration:underline;text-underline-offset:3px}
.re-flow{list-style:none;padding:0;margin:24px 0 0;display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:9px}
.re-flow li{min-width:0;padding:18px 13px;background:#fff;border:1px solid var(--tp-line);border-top:3px solid var(--tp-blue)}
.re-flow-number{display:block;font:26px Georgia,serif;color:#8b9bb1;margin-bottom:10px}
.re-flow strong{font-size:14px;display:block;line-height:1.7}
.re-flow p{font-size:12px;line-height:1.85;margin-top:10px}
.re-flow .re-citations{font-size:11px!important}
.re-controls{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin:22px 0}
.re-controls>div{min-width:0}
.re-controls label,.re-material-status label{display:block;font-size:14px;font-weight:600;line-height:1.7;margin-bottom:8px}
.re-controls select,.re-controls input,.re-material-status select,.re-history select,.re-history input{width:100%;min-height:47px;border:1px solid #aeb9c6;background:#fff;border-radius:3px;padding:9px 10px;font-size:14px}
.re-controls input{max-width:230px}
.re-page input[aria-invalid=true]{border-color:var(--tp-rust)}
.re-history-wrap{margin:25px 0;min-width:0}
.re-history-wrap h3{font-size:19px;color:var(--tp-blue);margin:0 0 12px}
.re-history{width:100%;border-collapse:collapse;font-size:14px;margin-top:19px}
.re-history th{text-align:left;font-weight:600;color:var(--tp-ink);padding:12px 10px;border-bottom:2px solid var(--tp-line);font-size:13px;line-height:1.7}
.re-history td{padding:13px 10px;border-bottom:1px solid var(--tp-line);vertical-align:top}
.re-history td:first-child{width:15%;font:20px/2.1 Georgia,serif;color:var(--tp-blue)}
.re-history td:nth-child(2){width:28%}
.re-history input{max-width:160px}
.re-history label{display:block;line-height:1.65}
.re-year-limit{display:block;font:12px/1.8 sans-serif;color:var(--tp-muted)}
.re-history [aria-invalid=true]{border-color:var(--tp-rust)}
.re-result{padding:24px;background:var(--tp-soft);border:1px solid #c7d1de;border-left:4px solid #a9896d;min-height:145px;margin-top:25px}
.re-page[data-re-state=conditional_learning] .re-result{border-left-color:var(--tp-blue)}
.re-result-state{font-size:12px!important;color:var(--tp-rust)!important;letter-spacing:.05em;margin-bottom:10px!important}
.re-result h3{color:var(--tp-blue);margin:0 0 13px}
.re-result p+p{margin-top:12px}
.re-result p:empty{display:none}
.re-result [data-re-result-sources]{display:flex;flex-wrap:wrap;gap:10px;margin-top:14px}
.re-missing{border-top:1px solid #c7d1de;margin-top:18px!important;padding-top:15px;font-size:14px!important}
.re-cases{display:grid;gap:19px}
.re-case{background:#fff;border:1px solid var(--tp-line);padding:25px;scroll-margin-top:25px}
.re-case h3{font-size:21px;color:var(--tp-blue);margin:0 0 14px}
.re-case .re-list{font-size:14px;margin:0 0 18px}
.re-case-answer{border-top:1px solid var(--tp-line);padding-top:17px}
.re-case-answer summary{cursor:pointer;color:var(--tp-blue);font-size:15px;line-height:1.8;font-weight:600}
.re-case-answer p{font-size:14px;line-height:1.9;margin-top:14px}
.re-case-trap{padding:13px 15px;background:#f4f1eb}
.re-materials{padding:0;margin:23px 0;list-style:none;counter-reset:re-material}
.re-materials>li{counter-increment:re-material;display:grid;grid-template-columns:minmax(0,1fr) 190px;gap:22px;padding:22px 0;border-top:1px solid var(--tp-line)}
.re-materials h3{font-size:17px;margin-bottom:8px}
.re-materials h3:before{content:counter(re-material,decimal-leading-zero) " / ";font-family:Georgia,serif;color:#8b9bb1}
.re-materials p{font-size:14px;line-height:1.85}
.re-material-next{margin-top:10px!important}
.re-material-status label{font-size:12px;font-weight:400}
.re-material-status select{font-size:13px}
.re-tools{background:#eeebe4;padding:23px}
.re-tools .tp-actions{margin-top:18px;flex-wrap:wrap}
.re-tools [data-re-record-status]{font-size:14px;margin-top:15px}
.re-copy{border:1px solid var(--tp-line);padding:14px;background:#fff;margin-top:18px}
.re-copy summary{cursor:pointer;color:var(--tp-blue);font-size:14px}
.re-copy textarea{display:block;width:100%;min-width:0;resize:vertical;margin-top:13px;padding:12px;border:1px solid var(--tp-line);font:13px/1.8 ui-monospace,monospace}
.re-page .tp-sources li{scroll-margin-top:25px}
@media(max-width:1100px){.re-flow{grid-template-columns:repeat(3,minmax(0,1fr))}.re-materials>li{grid-template-columns:minmax(0,1fr) 155px;gap:15px}}
@media(max-width:760px){.re-flow{grid-template-columns:1fr;gap:8px}.re-flow li{display:grid;grid-template-columns:33px minmax(0,1fr);gap:5px 12px;padding:16px 18px}.re-flow-number{grid-row:1/5;margin:3px 0 0;font-size:24px}.re-flow strong{font-size:15px}.re-flow p{grid-column:2;margin:0;font-size:13px}.re-flow .re-citations{margin-top:7px!important}.re-controls{grid-template-columns:1fr;gap:17px}.re-result,.re-line{padding:21px 20px}.re-line dl,.re-case-answer p,.re-case .re-list{font-size:15px}.re-case{padding:22px 20px}.re-case h3{font-size:19px}.re-materials>li{grid-template-columns:1fr;gap:15px;padding:20px 0}.re-material-status select{max-width:260px}.re-tools{padding:20px}.re-tools .tp-actions{flex-direction:column;align-items:stretch}.re-exclusions{padding:20px}.re-page .tp-toc ol{grid-template-columns:1fr}.re-history,.re-history tbody,.re-history tr,.re-history td{display:block}.re-history thead{display:none}.re-history tr{border:1px solid var(--tp-line);padding:15px;margin-bottom:12px;background:#fff}.re-history td,.re-history td:first-child,.re-history td:nth-child(2){width:auto;padding:7px 0;border:0}.re-history td:first-child{font-size:22px;line-height:1.4;padding-top:0}.re-history label{font-size:13px;font-weight:600;margin-bottom:7px}}
@media(max-width:760px){.re-history .tp-sr-only{position:static;width:auto;height:auto;margin:0;padding:0;overflow:visible;clip:auto;clip-path:none;white-space:normal}}
@media print{.re-controls,.re-history-wrap,.re-tools,.re-material-status,.re-result,.re-nojs{display:none!important}.re-flow{display:block}.re-flow li,.re-line,.re-case{break-inside:avoid;margin-bottom:13px;box-shadow:none}.re-materials>li{display:block}.re-case-answer>*{display:block}.re-page a{color:inherit}}