:root{--br-primary: #1e3a5f;--br-primary-dark: #152a47;--br-primary-light: #2d4a6f;--br-accent: #b8860b;--br-accent-light: #d4a84b;--br-accent-muted: rgba(184, 134, 11, .12);--br-bg: #f5f6f8;--br-bg-card: #ffffff;--br-border: #e2e6ea;--br-border-light: #eef0f2;--br-text: #2d3748;--br-text-muted: #5a6578;--br-text-light: #718096;--br-success: #276749;--br-success-bg: #f0fff4;--br-error: #c53030;--br-focus: var(--br-primary);--br-font-heading: Georgia, "Times New Roman", Times, serif;--br-font-body: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Arial, sans-serif;--br-radius: 6px;--br-radius-sm: 4px;--br-shadow: 0 1px 3px rgba(30, 58, 95, .06);--br-shadow-md: 0 4px 12px rgba(30, 58, 95, .08)}html{-webkit-text-size-adjust:100%}body{background:var(--br-bg);margin:0;padding:0;font-family:var(--br-font-body);font-size:15px;line-height:1.5;color:var(--br-text)}textarea,button{font-family:var(--br-font-body)}.br-form{max-width:900px;margin:0 auto;padding:20px 24px;box-sizing:border-box;background:var(--br-bg-card);border-radius:var(--br-radius);box-shadow:var(--br-shadow-md);margin-bottom:2rem}.br-form-nav{position:sticky;top:0;background:linear-gradient(180deg,var(--br-primary) 0%,var(--br-primary-dark) 100%);color:#fff;z-index:100;padding:16px 20px;padding-top:max(16px,env(safe-area-inset-top));margin:-20px -24px 24px;border-radius:var(--br-radius) var(--br-radius) 0 0;border-bottom:3px solid var(--br-accent)}.br-form-nav h2{margin:0 0 4px;font-family:var(--br-font-heading);font-size:1.25rem;font-weight:700;letter-spacing:.02em}.br-form-nav p{margin:0;font-size:.8125rem;opacity:.92}.br-form-nav-actions{margin-top:12px;display:flex;flex-wrap:wrap;align-items:center;gap:12px}.br-form-nav .br-btn-save{background:#fff3;color:#fff;border:1px solid rgba(255,255,255,.5);padding:8px 14px;font-size:.8125rem;min-height:36px}.br-form-nav .br-btn-save:hover{background:#ffffff4d}.br-form-nav 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100%);color:#fff;padding:14px 18px;margin-bottom:20px;border-radius:var(--br-radius);border-left:4px solid var(--br-accent)}.br-page-header h3{margin:0 0 2px;font-family:var(--br-font-heading);font-size:1.0625rem;font-weight:700}.br-page-header p{margin:0;font-size:.6875rem;text-transform:uppercase;letter-spacing:.06em;opacity:.9}.br-form-section{background:var(--br-bg-card);border:1px solid var(--br-border);border-radius:var(--br-radius);padding:20px 22px;margin-bottom:20px;box-shadow:var(--br-shadow)}.br-form-section h4{margin:0 0 14px;font-family:var(--br-font-heading);font-size:.9375rem;font-weight:700;color:var(--br-primary);border-bottom:2px solid var(--br-border-light);padding-bottom:8px}.br-form-section-instruction{background:#f8f9fa;border-left:4px solid var(--br-primary);border-radius:var(--br-radius-sm);padding:12px 16px;margin-bottom:14px;font-size:.8125rem;line-height:1.55;color:var(--br-text);white-space:pre-line}.br-form label{display:block;font-size:.8125rem;font-weight:600;color:var(--br-text);margin-bottom:4px}.br-form input[type=text],.br-form input[type=email],.br-form input[type=number],.br-form input[type=date],.br-form select,.br-form textarea{box-sizing:border-box;width:100%;max-width:100%;font-family:var(--br-font-body);font-size:.9375rem;padding:10px 12px;border:1px solid var(--br-border);border-radius:var(--br-radius-sm);background:var(--br-bg-card);color:var(--br-text);transition:border-color .15s ease,box-shadow .15s ease}.br-form input:focus,.br-form select:focus,.br-form textarea:focus{outline:none;border-color:var(--br-primary);box-shadow:0 0 0 3px var(--br-accent-muted)}.br-form input::placeholder,.br-form textarea::placeholder{color:var(--br-text-light)}.br-form textarea{min-height:80px;resize:vertical}.br-form .br-form-section-income-textarea{min-height:10rem;width:100%;box-sizing:border-box;display:block}.br-income-by-year-grid{display:grid;grid-template-columns:1fr 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1fr;gap:12px}.br-grid-2-mt{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:12px}.br-grid-3{display:grid;grid-template-columns:1fr 1fr 1fr;gap:12px}.br-grid-3-mt{display:grid;grid-template-columns:1fr 1fr 1fr;gap:12px;margin-top:12px}.br-hint{margin:0 0 12px;font-size:12px;color:var(--br-text-light);font-style:italic}.br-hint-muted{margin:8px 0;font-size:12px;color:var(--br-text-light)}.br-divider{margin-top:16px;padding-top:12px;border-top:1px solid var(--br-border)}.br-item-card{border:1px solid var(--br-border);border-radius:var(--br-radius-sm);padding:12px;margin-bottom:12px;background-color:var(--br-bg)}.br-item-card-title{margin:0 0 10px;font-size:12px;color:var(--br-primary)}.br-item-card-row{border:1px solid var(--br-border);border-radius:var(--br-radius-sm);padding:10px;margin-bottom:8px;background-color:var(--br-bg);display:grid;gap:8px;align-items:end}.br-input-inline{padding:6px;font-size:12px;border:1px solid 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