:root {
  --pa-navy: #071425;
  --pa-blue: #0b3a6e;
  --pa-gold: #f6cc6d;
  --pa-gold-border: #bc8a36;
  --pa-cream: #f7f3eb;
  --pa-border: #e6d9be;
}

body.penalty-abatement-page {
  background: var(--tt-cream, #f7f3eb);
  color: var(--pa-navy);
}

.pa-shell {
  max-width: 1050px;
  margin: 0 auto;
  padding: 40px 20px;
}

.pa-head {
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: 18px;
  margin-bottom: 16px;
  padding: 20px 0 16px;
  border-bottom: 1px solid rgba(11, 58, 110, 0.14);
}

.pa-head h1 {
  margin: 2px 0 6px;
  color: var(--pa-blue);
  font-size: clamp(1.85rem, 4vw, 2.6rem);
  line-height: 1.05;
}

.pa-head p,
.pa-panel p {
  margin: 0;
  color: #42566c;
}

.pa-kicker {
  color: var(--pa-gold-border);
  font-size: 0.78rem;
  font-weight: 900;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.pa-steps {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin: 0 0 18px;
}

.pa-steps span {
  border: 1px solid rgba(11, 58, 110, 0.18);
  border-radius: 999px;
  background: #ffffff;
  color: var(--pa-blue);
  padding: 6px 10px;
  font-size: 0.74rem;
  font-weight: 800;
}

.pa-panel {
  border: 0;
  border-radius: 0;
  background: #fff;
  padding: 20px 0;
  margin-bottom: 0;
  box-shadow: none;
  overflow-wrap: anywhere;
}

.pa-panel p { margin-bottom: 10px; }
.pa-panel label, .pa-panel input, .pa-panel select, .pa-panel textarea { min-width: 0; }
.pa-panel input[readonly] { background: #f0f2f5; }
.pa-panel button:disabled { opacity: 0.65; cursor: wait; }
.pa-panel .period-row input { width: auto; }
#build-statement, #review-draft { margin: 10px 0; white-space: normal; }
.pa-panel button.pill, .pa-actions .pill, .pa-head .pill {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  border: 1px solid rgba(11, 58, 110, 0.22);
  border-radius: 8px;
  min-height: 40px;
  padding: 9px 14px;
  background: #ffffff;
  color: var(--pa-blue);
  font: inherit;
  font-weight: 800;
  text-align: center;
  text-decoration: none;
  cursor: pointer;
}
.pa-panel button.blue, .pa-actions .blue { background: var(--pa-blue); color: #ffffff; }
.pa-actions .gold { background: var(--pa-gold); border-color: var(--pa-gold-border); color: var(--pa-navy); }

.pa-panel h2 {
  margin: 0 0 12px;
  color: var(--pa-blue);
  font-size: 1.08rem;
}

.pa-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(min(220px, 100%), 1fr));
  gap: 12px;
}

.pa-wide {
  grid-column: 1 / -1;
}

.pa-panel label {
  display: grid;
  gap: 5px;
  color: #173454;
  font-size: 0.86rem;
  font-weight: 800;
}

.pa-panel input,
.pa-panel select,
.pa-panel textarea {
  width: 100%;
  border: 1px solid rgba(11, 58, 110, 0.2);
  border-radius: 8px;
  background: #ffffff;
  color: var(--pa-navy);
  padding: 9px 10px;
  font: inherit;
  font-weight: 600;
  box-sizing: border-box;
}

.pa-panel input:focus,
.pa-panel select:focus,
.pa-panel textarea:focus {
  border-color: var(--pa-blue);
  box-shadow: 0 0 0 3px rgba(11, 58, 110, 0.13);
  outline: 0;
}

.period-list,
.review-summary {
  display: grid;
  gap: 8px;
}

.period-row,
.doc-row,
.review-row {
  display: grid;
  grid-template-columns: auto 1fr auto;
  align-items: center;
  gap: 10px;
  padding: 10px 0;
  border-bottom: 1px solid #e2e9f1;
}

.period-row strong,
.review-row strong {
  color: var(--pa-blue);
}

.period-row small,
.review-row span {
  color: #52677e;
}

.pa-choice-row {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-bottom: 12px;
}

.pa-choice-row button {
  border: 1px solid rgba(11, 58, 110, 0.22);
  border-radius: 8px;
  background: #ffffff;
  color: var(--pa-blue);
  min-height: 38px;
  padding: 0 12px;
  font-weight: 850;
  cursor: pointer;
}

.pa-choice-row button.is-selected {
  background: var(--pa-blue);
  color: #ffffff;
}

.pa-check {
  align-items: center;
  grid-template-columns: auto 1fr;
  margin-top: 21px;
}

.pa-check input {
  width: auto;
}

.review-result {
  border: 1px solid rgba(188, 138, 54, 0.35);
  border-radius: 8px;
  padding: 10px 12px;
  background: #fffaf0;
  font-weight: 800;
}

.pa-actions {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: flex-end;
  gap: 10px;
  border-top: 1px solid rgba(11, 58, 110, 0.14);
  padding: 16px 0 0;
}

#pa-status {
  color: var(--pa-blue);
  font-size: 0.86rem;
  font-weight: 800;
}

@media (max-width: 680px) {
  .pa-head,
  .pa-actions {
    align-items: stretch;
    flex-direction: column;
  }

  .period-row,
  .doc-row {
    grid-template-columns: auto 1fr;
  }

  .review-row {
    grid-template-columns: 1fr;
    gap: 4px;
  }
}

.pa-shell > #pa-app { background: #fff; padding: 20px; border: 1px solid #e6d9be; border-radius: 8px; }
.pa-shell > #pa-app[hidden] ~ .owner-bottom-actions { display: none; }
#fta-fields[hidden], #fta-exception-fields[hidden], #reasonable-cause-fields[hidden], #review-result[hidden] { display: none; }
#pa-app [hidden] { display: none !important; }
.pa-panel input:not([type="checkbox"]), .pa-panel select { height: 40px; box-sizing: border-box; }
.pa-short-row { margin: 0 0 14px; }
.pa-guidance { padding: 18px 0 4px; color: #173454; }
.pa-guidance summary { cursor: pointer; font-weight: 800; }
.pa-guidance > details { margin: 12px 0 0 16px; }
.pa-guidance p, .pa-guidance ul { margin: 10px 0; line-height: 1.5; }

.pa-kicker { margin: 0 0 16px; }
#fill-transcripts { background: #eef1f4; border-color: #b8c0ca; color: #24313f; }
#pa-status { flex-basis: 100%; }
.owner-bottom-actions .pill { height: 40px; min-height: 40px; padding: 9px 14px; box-sizing: border-box; }
.pa-panel .pa-check#joint-return-label { grid-template-columns: auto minmax(0, 1fr); white-space: nowrap; }
@media (max-width: 680px) { .pa-panel .pa-check#joint-return-label { white-space: normal; } }