/* ==========================================================================
   V2 Tax Solutions — main stylesheet
   One shared file for every page. Plain CSS, no build step.
   Sections: tokens · base · layout · header/nav · buttons · components ·
             page sections · forms · footer · utilities · motion
   ========================================================================== */

/* ---------- Fonts (self-hosted Plus Jakarta Sans, Latin, SIL OFL — see assets/fonts/OFL-PlusJakartaSans.txt) ---------- */
@font-face {
  font-family: "Plus Jakarta Sans"; font-style: normal; font-weight: 400 800; font-display: swap;
  src: url("/assets/fonts/plus-jakarta-sans-latin.woff2") format("woff2");
  unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD;
}
@font-face {
  font-family: "Plus Jakarta Sans"; font-style: italic; font-weight: 400 800; font-display: swap;
  src: url("/assets/fonts/plus-jakarta-sans-latin-italic.woff2") format("woff2");
  unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02BB-02BC, U+02C6, U+02DA, U+02DC, U+0304, U+0308, U+0329, U+2000-206F, U+20AC, U+2122, U+2191, U+2193, U+2212, U+2215, U+FEFF, U+FFFD;
}

/* ---------- Tokens (colours drawn from the V2 logo) ---------- */
:root {
  --navy-900: #0A1826;
  --navy: #11273A;          /* logo "V" */
  --navy-700: #1C3A52;
  --teal: #16615A;          /* logo ring — AA on white */
  --teal-700: #0F4B45;
  --teal-300: #7CC4B9;
  --mint: #98D4CB;          /* logo highlight — use on dark backgrounds */
  --teal-50: #EEF6F4;
  --teal-100: #DCEDEA;

  --ink: #17222E;
  --text: #2B3947;
  --muted: #566577;         /* 5.9:1 on white */
  --line: #E1E7EB;
  --line-strong: #CBD5DC;
  --surface: #F6F8F9;
  --white: #FFFFFF;
  --danger: #B42318;
  --danger-bg: #FEF3F2;
  --success-bg: #ECF7F4;
  --warn-bg: #FFF8E8;
  --warn-line: #F2D68A;

  --font: "Plus Jakarta Sans", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
  --font-display: "Plus Jakarta Sans", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
  --maxw: 1160px;
  --gutter: clamp(16px, 4vw, 32px);
  --radius: 12px;
  --radius-sm: 8px;
  --shadow-sm: 0 1px 2px rgba(17, 39, 58, .06);
  --shadow: 0 1px 2px rgba(17, 39, 58, .05), 0 8px 24px -12px rgba(17, 39, 58, .18);
  --ease: cubic-bezier(.2, .7, .2, 1);
  /* Signature gradient (approved prototype). Use ONLY on: Why V2, the final CTA panel, .cta-band. */
  --grad-a: linear-gradient(120deg, #0A1826 0%, #11273A 48%, #0A3D4A 100%);
  --grad-b: linear-gradient(240deg, #0A1826 0%, #11273A 48%, #0A3D4A 100%);
  --header-h: 76px;
}

/* ---------- Base ---------- */
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-padding-top: calc(var(--header-h) + 16px); }
@media (prefers-reduced-motion: no-preference) { html { scroll-behavior: smooth; } }
body {
  margin: 0;
  font-family: var(--font);
  font-size: 1.0625rem;
  line-height: 1.65;
  color: var(--text);
  background: var(--white);
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
}
img, svg { display: block; max-width: 100%; height: auto; }
h1, h2, h3, h4 { color: var(--ink); margin: 0; line-height: 1.12; letter-spacing: -.02em; font-weight: 700; }
/* One family site-wide; --font-display stays a separate token so headings can diverge later. */
h1, h2 { font-family: var(--font-display); font-weight: 700; }
h1 { font-size: clamp(2.35rem, 1.4rem + 3.6vw, 4.25rem); line-height: 1.1; letter-spacing: -.025em; }
h2 { font-size: clamp(1.75rem, 1.25rem + 1.9vw, 2.5rem); line-height: 1.15; letter-spacing: -.02em; }
h3 { font-weight: 600; }
h3 { font-size: 1.1875rem; line-height: 1.3; }
p { margin: 0 0 1em; }
h1, h2, h3 { text-wrap: balance; }
p, .lede { text-wrap: pretty; }
p:last-child { margin-bottom: 0; }
a { color: var(--teal); text-underline-offset: .18em; text-decoration-thickness: 1px; }
a:hover { color: var(--teal-700); }
ul, ol { padding-left: 1.2em; margin: 0 0 1em; }
li + li { margin-top: .35em; }
strong { color: var(--ink); font-weight: 700; }
::selection { background: var(--teal-100); color: var(--ink); }

:focus-visible {
  outline: 3px solid var(--teal);
  outline-offset: 3px;
  border-radius: 4px;
}
.on-dark :focus-visible, .site-footer :focus-visible { outline-color: var(--mint); }

.skip-link {
  position: absolute; left: 16px; top: -100px; z-index: 200;
  background: var(--navy); color: #fff; padding: 12px 18px; border-radius: var(--radius-sm);
  font-weight: 600; text-decoration: none;
}
.skip-link:focus { top: 12px; color: #fff; }

.visually-hidden {
  position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px;
  overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0;
}

/* ---------- Layout ---------- */
.container { width: 100%; max-width: var(--maxw); margin-inline: auto; padding-inline: var(--gutter); }
.container--narrow { max-width: 780px; }
.section { padding-block: clamp(64px, 8vw, 120px); }
.section--tight { padding-block: clamp(48px, 6vw, 80px); }
.section--surface { background: var(--surface); }
.section--tint { background: var(--teal-50); }

.eyebrow {
  font-family: var(--font); font-size: .8125rem; font-weight: 600; letter-spacing: .14em; text-transform: uppercase;
  color: var(--teal); margin-bottom: 16px;
}
/* One consistent detail on every section label: a short teal rule before the text. */
.eyebrow, .path-card__label, .option-card__tag, .walkthrough-card__topic { display: inline-flex; align-items: center; gap: 10px; }
.eyebrow::before, .path-card__label::before, .option-card__tag::before, .walkthrough-card__topic::before {
  content: ""; flex: none; width: 20px; height: 1.5px; background: currentColor;
}
.lede { font-size: clamp(1.0625rem, 1rem + .35vw, 1.25rem); color: var(--muted); max-width: 60ch; }
.section-head { max-width: 680px; margin-bottom: clamp(36px, 5vw, 56px); }
.section-head h2 + .lede, .section-head h2 + p { margin-top: 16px; }

/* ---------- Header / navigation ---------- */
.site-header {
  position: sticky; top: 0; z-index: 100;
  background: rgba(255, 255, 255, .94);
  -webkit-backdrop-filter: saturate(160%) blur(10px);
  backdrop-filter: saturate(160%) blur(10px);
  border-bottom: 1px solid transparent;
  transition: border-color .2s, box-shadow .2s;
}
.site-header.is-scrolled { border-bottom-color: var(--line); box-shadow: var(--shadow-sm); }
.header-inner { display: flex; align-items: center; gap: 24px; height: var(--header-h); }

.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; flex-shrink: 0; }
.brand__lockup { height: 44px; width: auto; }
.brand__mark { display: none; height: 40px; width: auto; }

.primary-nav { margin-left: auto; }
.nav-list { list-style: none; margin: 0; padding: 0; display: flex; align-items: center; gap: 4px; }
.nav-list li { margin: 0; }
.nav-link {
  display: inline-flex; align-items: center; gap: 6px;
  padding: 10px 14px; border-radius: var(--radius-sm);
  color: var(--ink); font-weight: 600; font-size: .9375rem; text-decoration: none;
  transition: color .15s, background-color .15s;
}
.nav-link:hover { color: var(--teal); background: var(--teal-50); }
.nav-link[aria-current] { color: var(--teal); }
.submenu a[aria-current="page"] { color: var(--teal); background: var(--teal-50); }

/* Services dropdown — CSS only, works on hover and keyboard focus */
.has-menu { position: relative; }
.has-menu > .nav-link svg { width: 12px; height: 12px; transition: transform .2s var(--ease); }
.submenu {
  list-style: none; margin: 0; padding: 8px;
  position: absolute; left: -8px; top: calc(100% + 6px); min-width: 250px;
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  box-shadow: var(--shadow);
  opacity: 0; visibility: hidden; transform: translateY(-4px);
  transition: opacity .18s, transform .18s var(--ease), visibility .18s;
}
.submenu::before { content: ""; position: absolute; left: 0; right: 0; top: -10px; height: 10px; }
.has-menu:hover .submenu, .has-menu:focus-within .submenu { opacity: 1; visibility: visible; transform: none; }
.has-menu:hover > .nav-link svg, .has-menu:focus-within > .nav-link svg { transform: rotate(180deg); }
.submenu li + li { margin-top: 0; }
.submenu a {
  display: block; padding: 10px 12px; border-radius: var(--radius-sm);
  color: var(--ink); font-weight: 600; font-size: .9375rem; text-decoration: none;
}
.submenu a span { display: block; color: var(--muted); font-weight: 500; font-size: .8125rem; }
.submenu a:hover { background: var(--teal-50); color: var(--teal); }

.header-cta { margin-left: 8px; }
.menu-toggle, .site-header .mobile-cta { display: none; }

/* Mobile header */
@media (max-width: 960px) {
  :root { --header-h: 64px; }
  .brand__lockup { height: 38px; }
  .site-header .header-cta { display: none; }
  .site-header .mobile-cta { display: inline-flex; margin-left: 8px; }
  .menu-toggle {
    display: inline-flex; align-items: center; justify-content: center; gap: 8px;
    min-height: 42px; padding: 0 12px; margin-left: auto;
    background: transparent; border: 1px solid var(--line-strong); border-radius: var(--radius-sm);
    color: var(--ink); font: 600 .9375rem var(--font); cursor: pointer;
  }
  .menu-toggle__icon, .menu-toggle__icon::before, .menu-toggle__icon::after {
    display: block; width: 18px; height: 2px; background: currentColor; border-radius: 2px;
    transition: transform .2s var(--ease), opacity .2s;
  }
  .menu-toggle__icon { position: relative; }
  .menu-toggle__icon::before, .menu-toggle__icon::after { content: ""; position: absolute; left: 0; }
  .menu-toggle__icon::before { top: -6px; }
  .menu-toggle__icon::after { top: 6px; }
  .menu-toggle[aria-expanded="true"] .menu-toggle__icon { background: transparent; }
  .menu-toggle[aria-expanded="true"] .menu-toggle__icon::before { transform: translateY(6px) rotate(45deg); }
  .menu-toggle[aria-expanded="true"] .menu-toggle__icon::after { transform: translateY(-6px) rotate(-45deg); }

  .primary-nav {
    position: fixed; inset: var(--header-h) 0 0 0; margin: 0;
    background: #fff; border-top: 1px solid var(--line);
    overflow-y: auto; padding: 16px var(--gutter) 40px;
    display: none;
  }
  .primary-nav.is-open { display: block; }
  .no-js .primary-nav { display: block; position: static; padding: 0 0 16px; border: 0; }
  .nav-list { flex-direction: column; align-items: stretch; gap: 0; }
  .nav-list > li { border-bottom: 1px solid var(--line); }
  .nav-link { width: 100%; padding: 16px 4px; font-size: 1.125rem; border-radius: 0; }
  .nav-link:hover { background: transparent; }
  .has-menu > .nav-link svg { display: none; }
  .submenu {
    position: static; opacity: 1; visibility: visible; transform: none;
    border: 0; box-shadow: none; padding: 0 0 12px; min-width: 0; background: transparent;
  }
  .submenu a { padding: 10px 4px 10px 16px; font-size: 1rem; }
  .submenu a span { display: none; }
  .nav-mobile-extra { display: grid; gap: 12px; margin-top: 24px; }
}
@media (min-width: 961px) { .nav-mobile-extra { display: none; } }
@media (max-width: 420px) {
  /* Header narrows to the mark alone so it doesn't crowd Menu + Consult. */
  .brand__lockup { display: none; }
  .brand__mark { display: block; height: 40px; }
}
body.nav-open { overflow: hidden; }

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 10px;
  min-height: 48px; padding: 12px 24px;
  border-radius: var(--radius-sm); border: 1.5px solid transparent;
  font: 600 .9375rem/1.2 var(--font); letter-spacing: .005em;
  text-decoration: none; cursor: pointer; white-space: nowrap;
  transition: background-color .18s, color .18s, border-color .18s, transform .18s var(--ease), box-shadow .18s;
}
.btn svg { width: 16px; height: 16px; flex-shrink: 0; transition: transform .2s var(--ease); }
.btn:hover svg { transform: translateX(3px); }
.btn:active { transform: translateY(1px); }
.btn--primary { background: var(--navy); color: #fff; }
.btn--primary:hover { background: var(--navy-700); color: #fff; box-shadow: 0 6px 18px -8px rgba(17, 39, 58, .6); }
.btn--secondary { background: #fff; color: var(--ink); border-color: var(--line-strong); }
.btn--secondary:hover { border-color: var(--navy); color: var(--navy); }
.btn--light { background: #fff; color: var(--navy); }
.btn--light:hover { background: var(--teal-50); color: var(--navy); }
.btn--ghost-light { color: #fff; border-color: rgba(255, 255, 255, .35); }
.btn--ghost-light:hover { border-color: #fff; color: #fff; }
.btn--sm { min-height: 42px; padding: 10px 18px; font-size: .875rem; }
.btn--block { width: 100%; }
.btn[disabled], .btn[aria-disabled="true"] { opacity: .6; cursor: not-allowed; }
.btn-row { display: flex; flex-wrap: wrap; gap: 12px; align-items: center; }

.text-link {
  display: inline-flex; align-items: center; gap: 8px;
  font-weight: 600; color: var(--teal); text-decoration: none;
}
.text-link svg { width: 16px; height: 16px; transition: transform .2s var(--ease); }
.text-link:hover svg { transform: translateX(3px); }
.text-link:hover { text-decoration: underline; }

/* ---------- Interactive cards: one hover/focus language ---------- */
.hero-tax, .path-card, .service-card, a.info-card, .related a, .contact-method, a.walkthrough-card {
  transition: border-color .2s, box-shadow .2s, color .2s, transform .2s var(--ease);
}
/* :is() takes its most specific argument, so this weighs (0,2,1): overrides below need to match that. */
:is(.hero-tax, .path-card, .service-card, a.info-card, .related a, .contact-method, a.walkthrough-card):is(:hover, :focus-visible) {
  border-color: var(--teal-300); box-shadow: var(--shadow); transform: translateY(-2px);
}
:is(.path-card, a.info-card):is(:hover, :focus-visible) .text-link svg { transform: translateX(4px); }
/* Keep card text colour steady (the global a:hover would tint it). */
.hero-tax:is(:hover, :focus-visible) { color: var(--ink); }
.path-card:is(:hover, :focus-visible), .service-card:is(:hover, :focus-visible), .contact-method:is(:hover, :focus-visible) { color: var(--text); }

/* ---------- Hero (home) ---------- */
.hero {
  position: relative; overflow: hidden;
  padding: clamp(56px, 8vw, 112px) 0 clamp(40px, 4.5vw, 64px);
  background: linear-gradient(180deg, var(--surface) 0%, var(--surface) 60%, #fff 100%);
}
/* The hero fades to white, so its bottom padding and the next section's top padding read as one gap. */
.hero + .section { padding-top: clamp(48px, 6vw, 88px); }
.hero__grid { display: grid; grid-template-columns: minmax(0, 1.1fr) minmax(0, .9fr); gap: clamp(32px, 5vw, 80px); align-items: center; }
.hero h1 { max-width: 11ch; font-size: clamp(2.5rem, 1.5rem + 3.4vw, 4.25rem); }
.hero h1 .accent { color: var(--teal); }
.hero .lede { margin-top: 24px; max-width: 46ch; }
/* Small phones: slightly tighter, never below 12px; wraps to two lines with the rule on the first line. */
@media (max-width: 420px) {
  .hero .eyebrow { font-size: .75rem; letter-spacing: .1em; align-items: flex-start; }
  .hero .eyebrow::before { margin-top: .8em; }
}
.hero .btn-row { margin-top: 36px; }

/* Personal-tax path: one full-card link */
.hero-tax {
  display: flex; align-items: center; gap: 14px; max-width: 420px; min-height: 64px; margin-top: 28px;
  padding: 12px 18px 12px 12px; background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  color: var(--ink); text-decoration: none;
}
.hero-tax__icon { display: grid; place-items: center; flex: none; width: 40px; height: 40px; border-radius: 10px; background: var(--teal-50); color: var(--teal); }
.hero-tax__icon svg { width: 20px; height: 20px; }
.hero-tax__text { display: grid; gap: 2px; line-height: 1.35; }
.hero-tax__text strong { font-size: .9375rem; }
.hero-tax__link { display: inline-flex; align-items: center; gap: 6px; color: var(--teal); font-weight: 600; font-size: .9375rem; }
.hero-tax__link svg { width: 16px; height: 16px; transition: transform .2s var(--ease); }
.hero-tax:is(:hover, :focus-visible) .hero-tax__link svg { transform: translateX(3px); }

/* "What we handle" panel, with a quiet ring motif behind it (plain circles, not the logo) */
/* Copy sits above the panel so the ring motif never crosses buttons or the tax card. */
.hero__copy { position: relative; z-index: 2; }
.glance { position: relative; z-index: 1; }
.glance::before {
  content: ""; position: absolute; z-index: 0; pointer-events: none;
  width: 640px; height: 640px; right: -230px; top: -170px;
  background: radial-gradient(circle,
    transparent 0 179px, var(--teal-100) 179px 180px,
    transparent 180px 249px, var(--teal-100) 249px 250px,
    transparent 250px 319px, var(--teal-100) 319px 320px, transparent 320px);
}
.glance__card {
  position: relative; z-index: 1; max-width: 460px; margin-left: auto;
  padding: clamp(20px, 3vw, 28px); background: #fff; border: 1px solid var(--line); border-radius: 16px; box-shadow: var(--shadow);
}
.glance__title { font-size: .9375rem; font-weight: 600; color: var(--ink); margin-bottom: 10px; }
.glance ul { list-style: none; margin: 0; padding: 0; }
.glance li { margin: 0; }
.glance__services { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 4px; }
.glance__services a {
  display: flex; align-items: center; gap: 10px; min-height: 44px; padding: 8px 10px; margin-inline: -10px;
  border-radius: var(--radius-sm); color: var(--ink); font-weight: 600; font-size: .9375rem; text-decoration: none;
  transition: background-color .15s, color .15s;
}
.glance__services a:hover { background: var(--teal-50); color: var(--teal); }
.glance__services svg, .glance__facts svg, .glance__contact svg { flex: none; width: 18px; height: 18px; color: var(--teal); }
.glance .glance__facts { display: grid; gap: 8px; margin-top: 14px; padding-top: 16px; border-top: 1px solid var(--line); color: var(--muted); font-size: .9375rem; }
.glance__facts li { display: flex; align-items: center; gap: 10px; }
.glance__contact { display: flex; flex-wrap: wrap; gap: 4px 20px; margin-top: 12px; padding-top: 12px; border-top: 1px solid var(--line); }
.glance__contact a { display: inline-flex; align-items: center; gap: 8px; min-height: 44px; color: var(--ink); font-weight: 600; font-size: .875rem; text-decoration: none; }
.glance__contact a:hover { color: var(--teal); text-decoration: underline; }

@media (max-width: 860px) {
  .hero__grid { grid-template-columns: 1fr; }
  .hero .btn-row .btn { flex: 1 1 220px; }
  .hero-tax { max-width: none; }
  .glance__card { max-width: none; margin: 0; }
  /* Mobile/tablet: the service list duplicates "What we do" just below, so show only the facts + contact. */
  .glance__title, .glance__services { display: none; }
  .glance .glance__facts { margin-top: 0; padding-top: 0; border-top: 0; }
  .glance::before { right: -300px; top: -220px; }
}

/* Inner-page hero */
.page-hero { position: relative; padding: clamp(48px, 7vw, 96px) 0 clamp(40px, 5vw, 72px); background: var(--surface); border-bottom: 1px solid var(--line); overflow: hidden; }
.page-hero::after {
  content: ""; position: absolute; right: -120px; top: -160px; width: 520px; height: 520px;
  border-radius: 50%; border: 1px solid var(--teal-100); pointer-events: none;
  box-shadow: 0 0 0 60px rgba(220, 237, 234, .25), 0 0 0 140px rgba(220, 237, 234, .15);
}
.page-hero .container { position: relative; z-index: 1; }
.page-hero h1 { font-size: clamp(2.1rem, 1.4rem + 2.8vw, 3.5rem); max-width: 18ch; }
.page-hero .lede { margin-top: 20px; }
.page-hero .btn-row { margin-top: 32px; }

.breadcrumbs { font-size: .875rem; margin-bottom: 20px; color: var(--muted); }
.breadcrumbs ol { list-style: none; padding: 0; margin: 0; display: flex; flex-wrap: wrap; gap: 6px; }
.breadcrumbs li { margin: 0; display: inline-flex; gap: 6px; }
.breadcrumbs li + li::before { content: "/"; color: var(--line-strong); }
.breadcrumbs a { color: var(--muted); text-decoration: none; }
.breadcrumbs a:hover { color: var(--teal); text-decoration: underline; }

/* ---------- Audience paths ---------- */
.paths { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 20px; }
.path-card {
  position: relative; display: flex; flex-direction: column; gap: 12px;
  padding: clamp(28px, 4vw, 44px);
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  text-decoration: none; color: var(--text);
}
.path-card__label { font-size: .8125rem; font-weight: 600; letter-spacing: .14em; text-transform: uppercase; color: var(--teal); }
.path-card h3 { font-size: clamp(1.4rem, 1.2rem + .8vw, 1.75rem); }
.path-card p { color: var(--muted); max-width: 40ch; margin: 0; }
.path-card .text-link { margin-top: auto; padding-top: 12px; }
.path-card--dark { background: var(--navy); border-color: var(--navy); color: rgba(255, 255, 255, .78); }
.path-card--dark h3 { color: #fff; }
.path-card--dark p { color: rgba(255, 255, 255, .72); }
.path-card--dark .path-card__label, .path-card--dark .text-link { color: var(--mint); }
.path-card.path-card--dark:is(:hover, :focus-visible) { border-color: var(--navy); color: rgba(255, 255, 255, .78); }
@media (max-width: 720px) { .paths { grid-template-columns: 1fr; } }

/* ---------- Service cards ---------- */
.services-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 20px; }
.service-card {
  display: flex; flex-direction: column; gap: 6px; padding: 28px;
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  text-decoration: none; color: var(--text);
}
.service-card__top { display: flex; align-items: center; justify-content: space-between; margin-bottom: 18px; }
.service-card__num { font-family: var(--font-display); font-size: 1.25rem; font-weight: 700; line-height: 1; color: var(--teal); font-variant-numeric: lining-nums; }
.service-card__art { flex: none; width: 104px; height: 64px; border-radius: 12px; background: var(--teal-50); overflow: hidden; }
/* Spec §13: art is subdued until the card is hovered or focused. No zoom. */
.service-card__art img {
  width: 100%; height: 100%; object-fit: contain; padding: 4px;
  opacity: .6; filter: saturate(.6);
  transition: opacity .35s var(--ease), filter .35s var(--ease);
}
.service-card h3 { font-size: 1.25rem; }
.service-card p { color: var(--muted); font-size: .96875rem; margin: 0; }
.service-card .text-link { margin-top: auto; padding-top: 14px; font-size: .9375rem; }
.service-card:hover .service-card__art img, .service-card:focus-visible .service-card__art img { opacity: 1; filter: none; }
.service-card:hover .text-link svg, .service-card:focus-visible .text-link svg { transform: translateX(4px); }
@media (max-width: 960px) { .services-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
@media (max-width: 600px) {
  .services-grid { grid-template-columns: 1fr; gap: 12px; }
  .service-card {
    display: grid; grid-template-columns: 64px auto 1fr; align-items: baseline;
    grid-template-areas: "art num title" "art copy copy" "art link link";
    column-gap: 14px; row-gap: 2px; padding: 16px 18px;
  }
  .service-card__top { display: contents; }
  .service-card__art { grid-area: art; align-self: start; width: 64px; height: 40px; border-radius: 8px; }
  .service-card__num { grid-area: num; margin-right: -4px; }
  .service-card__art img { opacity: .85; } /* no hover on touch, so rest closer to full */
  .service-card h3 { grid-area: title; font-size: 1.125rem; }
  .service-card p { grid-area: copy; font-size: .9375rem; }
  .service-card .text-link { grid-area: link; padding-top: 6px; min-height: 32px; }
}

/* ---------- Why V2 ---------- */
.section--dark { background: var(--grad-a); color: rgba(255, 255, 255, .76); }
.section--dark h2, .section--dark h3 { color: #fff; }
.section--dark .eyebrow { color: var(--mint); }
.section--dark .lede { color: rgba(255, 255, 255, .72); }
.why { display: grid; grid-template-columns: minmax(0, .9fr) minmax(0, 1.1fr); gap: clamp(40px, 6vw, 88px); align-items: start; }
.why__intro .lede { margin-top: 20px; }
.pillars { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 36px 32px; margin: 0; padding: 0; list-style: none; }
.pillars li { margin: 0; padding-top: 20px; border-top: 1px solid rgba(255, 255, 255, .16); }
.pillars h3 { font-size: 1.125rem; margin-bottom: 8px; }
.pillars p { color: rgba(255, 255, 255, .7); font-size: .96875rem; }
.pillars svg { width: 28px; height: 28px; color: var(--mint); margin-bottom: 16px; }
@media (max-width: 860px) { .why { grid-template-columns: 1fr; } }
@media (max-width: 520px) { .pillars { grid-template-columns: 1fr; gap: 24px; } }

/* ---------- Process ---------- */
.steps { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 24px; position: relative; }
.steps li { margin: 0; position: relative; padding-top: 32px; }
.steps li::before {
  content: ""; position: absolute; left: 0; right: -24px; top: 0; height: 2px; background: var(--teal-100);
}
.steps li:last-child::before { right: 0; }
.steps li::after {
  content: ""; position: absolute; left: 0; top: -5px; width: 12px; height: 12px; border-radius: 50%;
  background: #fff; border: 2px solid var(--teal);
}
.steps li:last-child::after { background: var(--teal); }
.step__num { display: block; font-family: var(--font-display); font-size: clamp(2rem, 1.8rem + .6vw, 2.25rem); font-weight: 700; letter-spacing: -.02em; line-height: 1; color: var(--teal); font-variant-numeric: lining-nums; }
.steps h3 { margin: 12px 0 8px; font-size: 1.25rem; }
.steps p { color: var(--muted); font-size: .96875rem; max-width: 34ch; }
@media (max-width: 760px) {
  .steps { grid-template-columns: 1fr; gap: 0; }
  .steps li { padding: 0 0 32px 32px; }
  .steps li::before { left: 5px; right: auto; top: 12px; bottom: 0; width: 2px; height: auto; }
  .steps li:last-child { padding-bottom: 0; }
  .steps li:last-child::before { display: none; }
  .steps li::after { top: 4px; }
}

/* Vertical variant (inner pages) */
.steps--vertical { grid-template-columns: 1fr; gap: 0; }
.steps--vertical li { padding: 0 0 32px 36px; }
.steps--vertical li::before { left: 5px; right: auto; top: 12px; bottom: 0; width: 2px; height: auto; }
.steps--vertical li:last-child { padding-bottom: 0; }
.steps--vertical li:last-child::before { display: none; }
.steps--vertical li::after { top: 4px; }
.steps--vertical h3 { margin-top: 4px; }

/* ---------- Trust / philosophy ---------- */
.trust { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: clamp(32px, 6vw, 88px); align-items: center; }
.quote-block { margin: 0; padding: 0; }
.quote-block p { font-family: var(--font-display); font-size: clamp(1.4rem, 1.1rem + 1.2vw, 2rem); line-height: 1.32; letter-spacing: -.015em; color: var(--ink); font-weight: 500; }
.quote-block blockquote { margin: 0; }
.quote-block blockquote::before {
  content: "\201C"; content: "\201C" / "";
  display: block; height: .5em; margin-bottom: 12px;
  font-family: var(--font-display); font-size: clamp(4.5rem, 3.5rem + 3vw, 6rem); line-height: 1; color: var(--teal);
}
.quote-block figcaption { margin-top: 20px; color: var(--muted); font-size: .9375rem; }
.commitments { list-style: none; margin: 0; padding: 0; display: grid; gap: 14px; }
.commitments li { margin: 0; display: flex; gap: 14px; align-items: flex-start; padding: 18px 20px; background: #fff; border: 1px solid var(--line); border-radius: var(--radius); }
.commitments svg { width: 22px; height: 22px; color: var(--teal); flex-shrink: 0; margin-top: 2px; }
.commitments strong { display: block; }
.commitments span { color: var(--muted); font-size: .9375rem; }
@media (max-width: 860px) { .trust { grid-template-columns: 1fr; } }

/* ---------- Final CTA ---------- */
/* Contained panel on a white section, so it never sits directly on the dark footer. */
.final-cta { padding-block: clamp(56px, 8vw, 112px); }
.final-cta__panel {
  text-align: center; padding: clamp(48px, 7vw, 96px) clamp(24px, 5vw, 72px);
  border-radius: 20px; background: var(--grad-b); color: rgba(255, 255, 255, .75);
}
.final-cta h2 { color: #fff; font-size: clamp(2rem, 1.3rem + 3vw, 3.5rem); max-width: 16ch; margin-inline: auto; }
.final-cta .lede { color: rgba(255, 255, 255, .75); margin: 20px auto 0; text-wrap: balance; }
.final-cta .btn-row { justify-content: center; margin-top: 36px; }
.contact-inline { display: flex; flex-wrap: wrap; justify-content: center; gap: 12px 28px; margin: 32px 0 0; padding: 0; list-style: none; }
.contact-inline li { margin: 0; }
.contact-inline a { display: inline-flex; align-items: center; gap: 10px; color: #fff; font-weight: 600; text-decoration: none; min-height: 44px; }
.contact-inline a:hover { color: var(--mint); text-decoration: underline; }
.contact-inline svg { width: 20px; height: 20px; color: var(--mint); }

/* ---------- Content blocks (inner pages) ---------- */
.split { display: grid; grid-template-columns: minmax(0, .8fr) minmax(0, 1.2fr); gap: clamp(32px, 6vw, 88px); align-items: start; }
@media (max-width: 860px) { .split { grid-template-columns: 1fr; } }
.split__aside h2 { font-size: clamp(1.5rem, 1.2rem + 1.2vw, 2.1rem); }
.split__aside p { color: var(--muted); margin-top: 14px; }

.prose { max-width: 70ch; }
.prose h2 { font-size: clamp(1.4rem, 1.2rem + .9vw, 1.85rem); margin: 2em 0 .6em; }
.prose h3 { margin: 1.6em 0 .5em; }
.prose h2:first-child, .prose h3:first-child { margin-top: 0; }
.prose p, .prose li { color: var(--text); }

.checklist { list-style: none; padding: 0; margin: 0; display: grid; gap: 14px; }
.checklist li { margin: 0; position: relative; padding-left: 34px; }
.checklist li::before {
  content: ""; position: absolute; left: 0; top: .2em; width: 22px; height: 22px; border-radius: 50%;
  background: var(--teal-50) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%2316615A' stroke-width='3' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M6 12.5l4 4 8-9'/%3E%3C/svg%3E") center / 13px no-repeat;
  border: 1px solid var(--teal-100);
}
.checklist--2col { grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 14px 32px; }
@media (max-width: 640px) { .checklist--2col { grid-template-columns: 1fr; } }

/* Predictable columns: 2 by default (1 on phones), 3 or 4 on desktop via a modifier.
   An odd last card in a 2-column layout spans the row, so no card is left on its own. */
.card-grid, .walkthrough-list { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 16px; }
.card-grid > :last-child:nth-child(odd), .walkthrough-list > :last-child:nth-child(odd) { grid-column: 1 / -1; }
@media (min-width: 961px) {
  .card-grid--3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
  .card-grid--4 { grid-template-columns: repeat(4, minmax(0, 1fr)); }
  .card-grid--3 > :last-child:nth-child(odd), .card-grid--4 > :last-child:nth-child(odd) { grid-column: auto; }
}
@media (max-width: 600px) { .card-grid, .walkthrough-list { grid-template-columns: 1fr; } }
.info-card { padding: 26px 24px; background: #fff; border: 1px solid var(--line); border-radius: var(--radius); }
.info-card h3 { font-size: 1.0625rem; margin-bottom: 8px; }
.info-card p { color: var(--muted); font-size: .9375rem; margin: 0; }
.info-card__icon { width: 40px; height: 40px; border-radius: 10px; display: grid; place-items: center; background: var(--teal-50); color: var(--teal); margin-bottom: 16px; }
.info-card__icon svg { width: 20px; height: 20px; }
a.info-card { display: block; text-decoration: none; color: inherit; }
a.info-card .text-link { margin-top: 14px; font-size: .9375rem; }

.cta-band {
  display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 24px 40px;
  padding: clamp(28px, 4vw, 48px); border-radius: var(--radius);
  background: var(--grad-a); color: rgba(255, 255, 255, .75);
}
.cta-band h2 { color: #fff; font-size: clamp(1.4rem, 1.15rem + 1vw, 2rem); }
.cta-band p { margin: 10px 0 0; max-width: 52ch; }
.cta-band > div:first-child { flex: 1 1 360px; }

.related { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 14px; }
.related a { display: flex; justify-content: space-between; align-items: center; gap: 12px; padding: 18px 20px; border: 1px solid var(--line); border-radius: var(--radius-sm); text-decoration: none; color: var(--ink); font-weight: 600; background: #fff; }
.related a:is(:hover, :focus-visible) { color: var(--teal); }
.related svg { width: 16px; height: 16px; color: var(--teal); transition: transform .2s var(--ease); }
.related a:is(:hover, :focus-visible) svg { transform: translateX(3px); }
@media (max-width: 760px) { .related { grid-template-columns: 1fr; } }

.note {
  display: flex; gap: 14px; align-items: flex-start;
  padding: 18px 20px; border-radius: var(--radius-sm);
  background: var(--warn-bg); border: 1px solid var(--warn-line); color: var(--ink); font-size: .9375rem;
}
.note svg { width: 20px; height: 20px; flex-shrink: 0; margin-top: 2px; color: #8A6100; }
.note--info { background: var(--teal-50); border-color: var(--teal-100); }
.note--info svg { color: var(--teal); }

/* Placeholder (content awaiting client input) */
.placeholder {
  padding: 28px; border: 1.5px dashed var(--line-strong); border-radius: var(--radius);
  background: repeating-linear-gradient(-45deg, #fff, #fff 10px, var(--surface) 10px, var(--surface) 20px);
  color: var(--muted);
}
.placeholder strong { color: var(--ink); }

/* ---------- FAQ ---------- */
.faq-layout { display: grid; grid-template-columns: 220px minmax(0, 1fr); gap: clamp(32px, 5vw, 72px); align-items: start; }
.faq-nav { position: sticky; top: calc(var(--header-h) + 24px); }
.faq-nav p { font-size: .8125rem; font-weight: 600; letter-spacing: .14em; text-transform: uppercase; color: var(--muted); margin-bottom: 12px; }
.faq-nav ul { list-style: none; padding: 0; margin: 0; border-left: 1px solid var(--line); }
.faq-nav li { margin: 0; }
.faq-nav a { display: block; padding: 11px 0 11px 16px; margin-left: -1px; border-left: 2px solid transparent; color: var(--text); text-decoration: none; font-weight: 600; font-size: .9375rem; }
.faq-nav a:hover { color: var(--teal); border-left-color: var(--teal); }
.faq-group + .faq-group { margin-top: 56px; }
.faq-group h2 { font-size: clamp(1.35rem, 1.2rem + .6vw, 1.7rem); margin-bottom: 16px; }
.faq-item { border-bottom: 1px solid var(--line); }
.faq-item:first-of-type { border-top: 1px solid var(--line); }
.faq-item summary {
  list-style: none; cursor: pointer; display: flex; justify-content: space-between; align-items: center; gap: 20px;
  padding: 20px 0; font-weight: 600; color: var(--ink); font-size: 1.0625rem;
}
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary h3 { font-size: inherit; line-height: 1.4; letter-spacing: -.01em; }
.faq-item summary::after {
  content: ""; flex-shrink: 0; width: 28px; height: 28px; border-radius: 50%;
  background: var(--teal-50) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%2316615A' stroke-width='2.5' stroke-linecap='round'%3E%3Cpath d='M12 6v12M6 12h12'/%3E%3C/svg%3E") center / 14px no-repeat;
  transition: transform .25s var(--ease);
}
.faq-item[open] summary::after { transform: rotate(45deg); }
.faq-item summary:hover { color: var(--teal); }
.faq-answer { padding: 0 48px 24px 0; color: var(--text); }
.faq-answer p { max-width: 68ch; }
@media (max-width: 860px) {
  .faq-layout { grid-template-columns: 1fr; }
  .faq-nav { position: static; }
  .faq-nav ul { display: flex; flex-wrap: wrap; gap: 8px; border: 0; }
  .faq-nav a { border: 1px solid var(--line); border-radius: 999px; padding: 11px 14px; margin: 0; font-size: .875rem; }
  .faq-answer { padding-right: 0; }
}

/* ---------- Contact ---------- */
.contact-layout { display: grid; grid-template-columns: minmax(0, .8fr) minmax(0, 1.2fr); gap: clamp(32px, 6vw, 80px); align-items: start; }
.contact-methods { list-style: none; margin: 0; padding: 0; display: grid; gap: 12px; }
.contact-methods li { margin: 0; }
.contact-method {
  display: flex; align-items: center; gap: 16px; padding: 20px; border: 1px solid var(--line); border-radius: var(--radius);
  text-decoration: none; color: var(--text); background: #fff;
}
.contact-method__icon { width: 44px; height: 44px; border-radius: 50%; display: grid; place-items: center; background: var(--teal-50); color: var(--teal); flex-shrink: 0; }
.contact-method__icon svg { width: 20px; height: 20px; }
.contact-method small { display: block; font-size: .8125rem; font-weight: 600; letter-spacing: .1em; text-transform: uppercase; color: var(--muted); }
.contact-method strong { font-size: 1.125rem; }
@media (max-width: 900px) { .contact-layout { grid-template-columns: 1fr; } }

.contact-aside { display: grid; gap: 0; }
.contact-aside .info-card { padding: clamp(24px, 3vw, 32px); }
.contact-aside h2 { font-size: 1.25rem; margin-bottom: 8px; }
.contact-aside .btn { margin-top: 20px; }

/* ---------- Personal-tax-form landing ---------- */
.options { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 20px; }
.option-card { display: flex; flex-direction: column; gap: 14px; padding: clamp(28px, 4vw, 40px); border: 1px solid var(--line); border-radius: var(--radius); background: #fff; }
.option-card--primary { border: 2px solid var(--teal); box-shadow: var(--shadow); }
.option-card h2 { font-size: clamp(1.35rem, 1.2rem + .6vw, 1.65rem); }
.option-card p { color: var(--muted); margin: 0; }
.option-card .btn-row { margin-top: auto; padding-top: 12px; }
.option-card__tag { font-size: .8125rem; font-weight: 600; letter-spacing: .14em; text-transform: uppercase; color: var(--teal); }
@media (max-width: 760px) { .options { grid-template-columns: 1fr; } }

.taxform-closed .note { margin: 0; }
.taxform-closed .note strong { display: block; margin-bottom: 2px; }
.option-card .taxform-closed > p.mt-s { margin-top: 16px; }
.contact-methods--compact { margin-top: 14px; gap: 8px; }
.contact-methods--compact .contact-method { padding: 12px 14px; gap: 12px; }
.contact-methods--compact .contact-method__icon { width: 36px; height: 36px; }
.contact-methods--compact .contact-method strong { font-size: 1rem; }

/* ---------- Walkthroughs ---------- */
.walkthrough-card { display: flex; flex-direction: column; gap: 10px; padding: 26px; border: 1px solid var(--line); border-radius: var(--radius); background: #fff; min-height: 180px; }
.walkthrough-card__topic { font-size: .75rem; font-weight: 600; letter-spacing: .14em; text-transform: uppercase; color: var(--teal); }
.walkthrough-card h3 { font-size: 1.125rem; }
.walkthrough-card p { color: var(--muted); font-size: .9375rem; margin: 0; }
.walkthrough-card .status { margin-top: auto; display: inline-flex; align-items: center; gap: 8px; font-size: .8125rem; font-weight: 600; color: var(--muted); }
.walkthrough-card .status::before { content: ""; width: 8px; height: 8px; border-radius: 50%; background: var(--line-strong); }
a.walkthrough-card { text-decoration: none; color: inherit; }

/* ---------- Legal ---------- */
.legal-meta { color: var(--muted); font-size: .9375rem; margin-top: 16px; }

/* ---------- 404 ---------- */
.error-page { text-align: center; padding-block: clamp(80px, 12vw, 160px); }
.error-page .code { font-family: var(--font-display); font-size: clamp(5rem, 3rem + 10vw, 9rem); font-weight: 700; letter-spacing: -.04em; line-height: 1; color: var(--teal-100); }
.error-page h1 { font-size: clamp(1.8rem, 1.4rem + 1.8vw, 2.6rem); margin-top: 8px; }
.error-page .lede { margin: 16px auto 0; }
.error-page .btn-row { justify-content: center; margin-top: 32px; }

/* ---------- Footer ---------- */
.site-footer { background: var(--navy-900); color: rgba(255, 255, 255, .68); padding: clamp(56px, 7vw, 88px) 0 32px; font-size: .9375rem; }
.site-footer a { color: rgba(255, 255, 255, .82); text-decoration: none; }
.site-footer a:hover { color: #fff; text-decoration: underline; }
.footer-grid { display: grid; grid-template-columns: minmax(0, 1.5fr) repeat(3, minmax(0, 1fr)); gap: 40px; }
.footer-lockup { height: 48px; width: auto; }
.footer-brand p { margin-top: 16px; max-width: 34ch; }
.footer-col h2 { font-family: var(--font); font-size: .8125rem; font-weight: 600; letter-spacing: .14em; text-transform: uppercase; color: #fff; margin-bottom: 16px; }
.footer-col ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 10px; }
.footer-col li { margin: 0; }
.footer-bottom { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 12px 24px; margin-top: 56px; padding-top: 24px; border-top: 1px solid rgba(255, 255, 255, .12); font-size: .8125rem; color: rgba(255, 255, 255, .55); }
.footer-bottom ul { list-style: none; display: flex; gap: 20px; margin: 0; padding: 0; }
.footer-bottom li { margin: 0; }
.footer-credit { margin-top: 24px; font-size: .8125rem; color: rgba(255, 255, 255, .55); text-align: center; }
.footer-credit a { color: rgba(255, 255, 255, .7); }
.footer-credit a:hover { color: #fff; }
@media (max-width: 860px) { .footer-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); } .footer-brand { grid-column: 1 / -1; } }
@media (max-width: 460px) { .footer-grid { grid-template-columns: 1fr; } }

/* ---------- Floating WhatsApp button ---------- */
.whatsapp-float {
  position: fixed; right: 20px; bottom: 20px; z-index: 45;
  display: grid; place-items: center; width: 56px; height: 56px; border-radius: 50%;
  background: var(--teal); color: #fff;
  box-shadow: 0 6px 20px -4px rgba(10, 24, 38, .45), 0 2px 6px rgba(10, 24, 38, .2);
  transition: background-color .2s, transform .2s var(--ease), box-shadow .2s;
}
.whatsapp-float svg { width: 28px; height: 28px; }
.whatsapp-float:hover, .whatsapp-float:focus-visible {
  background: var(--teal-700); color: #fff; transform: translateY(-3px);
  box-shadow: 0 10px 24px -4px rgba(10, 24, 38, .5), 0 2px 6px rgba(10, 24, 38, .25);
}
/* Hidden behind the full-screen mobile menu rather than fought over with z-index. */
body.nav-open .whatsapp-float { display: none; }
@media (max-width: 600px) { .whatsapp-float { right: 16px; bottom: 16px; width: 52px; height: 52px; } .whatsapp-float svg { width: 25px; height: 25px; } }

/* ---------- Tap targets (>= 44px) ---------- */
.nav-link, .btn--sm, .menu-toggle, a.text-link, .brand { min-height: 44px; }
/* Small text links get a taller hit area without shifting the layout. */
.breadcrumbs a, .footer-col a, .footer-bottom a, .footer-credit a { display: inline-block; padding-block: 12px; margin-block: -12px; }

/* ---------- Utilities ---------- */
.mt-s { margin-top: 16px; } .mt-m { margin-top: 32px; } .mt-l { margin-top: 56px; }
.muted { color: var(--muted); }
[hidden] { display: none !important; }

/* ---------- Motion ---------- */
/* Only a gentle fade-up on a few section heads; content is visible without JS. */
.js .reveal { opacity: 0; transform: translateY(14px); transition: opacity .6s var(--ease), transform .6s var(--ease); }
.js .reveal.is-visible { opacity: 1; transform: none; }
@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { animation-duration: .01ms !important; animation-iteration-count: 1 !important; transition-duration: .01ms !important; }
  .js .reveal { opacity: 1; transform: none; }
  /* No hover lift or arrow nudge. State rotations (menu X, chevron, FAQ plus) stay: they carry meaning. */
  :is(.hero-tax, .path-card, .service-card, a.info-card, .related a, .contact-method, a.walkthrough-card, .btn, .whatsapp-float),
  :is(.hero-tax, .path-card, .service-card, a.info-card, .related a, .contact-method, a.walkthrough-card, .btn, .text-link) svg { transform: none !important; }
}

@media print {
  .site-header, .site-footer, .btn, .skip-link, .whatsapp-float { display: none !important; }
  body { color: #000; }
}