/* ==========================================================================
   Elite Tax & Accounting — shared stylesheet (mobile-first)
   ========================================================================== */

:root {
  --navy-900: #0f1847;
  --navy-800: #141f5e;
  --navy-700: #1a2875;
  --navy-600: #2a3a94;
  --navy-100: #e8ebf7;
  --navy-50: #f4f6fc;
  --green-500: #a8d443;
  --green-400: #bde26b;
  --green-700: #4a6a10;
  --green-100: #f1f8e1;
  --ink: #1b2033;
  --ink-soft: #4a5068;
  --line: #dde1ee;
  --white: #ffffff;

  --font-sans: "Inter", system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  --font-display: "Poppins", "Inter", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;

  --fs-sm: clamp(0.875rem, 0.84rem + 0.15vw, 0.95rem);
  --fs-base: clamp(1rem, 0.96rem + 0.2vw, 1.0625rem);
  --fs-lg: clamp(1.125rem, 1.05rem + 0.35vw, 1.3rem);
  --fs-h3: clamp(1.2rem, 1.1rem + 0.5vw, 1.45rem);
  --fs-h2: clamp(1.65rem, 1.35rem + 1.4vw, 2.5rem);
  --fs-h1: clamp(2rem, 1.5rem + 2.6vw, 3.6rem);

  --space-1: 0.5rem;
  --space-2: 1rem;
  --space-3: 1.5rem;
  --space-4: 2rem;
  --space-5: clamp(2.5rem, 2rem + 2.5vw, 4rem);
  --space-6: clamp(3.5rem, 2.5rem + 4vw, 6.5rem);

  --radius-sm: 8px;
  --radius: 14px;
  --radius-lg: 22px;
  --shadow-sm: 0 1px 2px rgba(15, 24, 71, 0.06), 0 2px 8px rgba(15, 24, 71, 0.06);
  --shadow: 0 6px 24px rgba(15, 24, 71, 0.10);
  --shadow-lg: 0 18px 48px rgba(15, 24, 71, 0.16);
  --ease: cubic-bezier(0.2, 0.7, 0.2, 1);
  --container: 1200px;
  --header-h: 72px;
}

/* ---------- Reset / base ---------- */
*,
*::before,
*::after { box-sizing: border-box; }

html {
  -webkit-text-size-adjust: 100%;
  scroll-behavior: smooth;
  scroll-padding-top: calc(var(--header-h) + 1rem);
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after {
    animation-duration: 0.01ms !important;
    transition-duration: 0.01ms !important;
  }
}

body {
  margin: 0;
  font-family: var(--font-sans);
  font-size: var(--fs-base);
  line-height: 1.65;
  color: var(--ink);
  background: var(--white);
  overflow-wrap: break-word;
}

img, svg, video, iframe { max-width: 100%; display: block; }
img { height: auto; }

h1, h2, h3, h4 {
  font-family: var(--font-display);
  line-height: 1.2;
  color: var(--navy-800);
  margin: 0 0 var(--space-2);
  letter-spacing: -0.01em;
}
h1 { font-size: var(--fs-h1); }
h2 { font-size: var(--fs-h2); }
h3 { font-size: var(--fs-h3); }
p { margin: 0 0 var(--space-2); }
ul, ol { margin: 0; padding: 0; }
a { color: var(--navy-600); text-underline-offset: 3px; }
a:hover { color: var(--navy-800); }

:focus-visible {
  outline: 3px solid var(--green-500);
  outline-offset: 3px;
  border-radius: 4px;
}

.skip-link {
  position: absolute;
  inset-inline-start: 1rem;
  top: -100px;
  z-index: 200;
  background: var(--navy-700);
  color: var(--white);
  padding: 0.75rem 1rem;
  border-radius: var(--radius-sm);
  font-weight: 600;
}
.skip-link:focus { top: 1rem; color: var(--white); }

.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;
}

.container {
  width: 100%;
  max-width: var(--container);
  margin-inline: auto;
  padding-inline: clamp(1rem, 4vw, 2rem);
}

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.5rem;
  min-height: 48px;
  padding: 0.75rem 1.5rem;
  border-radius: 999px;
  border: 2px solid transparent;
  font-family: var(--font-display);
  font-weight: 600;
  font-size: var(--fs-base);
  line-height: 1.2;
  text-decoration: none;
  text-align: center;
  cursor: pointer;
  transition: background-color 0.25s var(--ease), color 0.25s var(--ease), border-color 0.25s var(--ease), transform 0.25s var(--ease), box-shadow 0.25s var(--ease);
}
.btn:hover { transform: translateY(-2px); }
.btn-primary { background: var(--green-500); color: var(--navy-900); box-shadow: 0 6px 18px rgba(168, 212, 67, 0.35); }
.btn-primary:hover { background: var(--green-400); color: var(--navy-900); }
.btn-navy { background: var(--navy-700); color: var(--white); }
.btn-navy:hover { background: var(--navy-600); color: var(--white); }
.btn-outline { border-color: currentColor; color: var(--navy-700); background: transparent; }
.btn-outline:hover { background: var(--navy-700); border-color: var(--navy-700); color: var(--white); }
.btn-ghost-light { border-color: rgba(255, 255, 255, 0.7); color: var(--white); background: transparent; }
.btn-ghost-light:hover { background: var(--white); color: var(--navy-800); }

/* ---------- Header ---------- */
.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  background: rgba(255, 255, 255, 0.86);
  -webkit-backdrop-filter: saturate(160%) blur(14px);
  backdrop-filter: saturate(160%) blur(14px);
  border-bottom: 1px solid rgba(26, 40, 117, 0.08);
  transition: box-shadow 0.3s var(--ease);
}
.site-header.is-scrolled { box-shadow: var(--shadow-sm); }

.topbar {
  background: var(--navy-800);
  color: #e6e9f7;
  font-size: var(--fs-sm);
}
.topbar .container {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 0.25rem 1.25rem;
  padding-block: 0.35rem;
}
.topbar a { color: var(--white); text-decoration: none; display: inline-flex; align-items: center; gap: 0.4rem; min-height: 32px; }
.topbar a:hover { color: var(--green-400); }
.topbar-contact { display: flex; flex-wrap: wrap; gap: 0 1.25rem; min-width: 0; }
.topbar-locations { display: none; gap: 1rem; align-items: center; }
.topbar-locations .soon { color: var(--green-400); font-weight: 600; }
.topbar svg { width: 16px; height: 16px; flex: none; }

.nav-bar {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  min-height: var(--header-h);
}

.brand { display: inline-flex; align-items: center; flex: none; border-radius: var(--radius-sm); }
.brand img { width: 104px; height: auto; aspect-ratio: 200 / 125; }

.primary-nav { display: none; }
.nav-list { list-style: none; display: flex; align-items: center; gap: 0.25rem; }
.nav-link {
  position: relative;
  display: inline-flex;
  align-items: center;
  min-height: 48px;
  padding: 0.5rem 0.9rem;
  color: var(--navy-800);
  font-weight: 600;
  text-decoration: none;
  border-radius: var(--radius-sm);
  transition: color 0.2s var(--ease), background-color 0.2s var(--ease);
}
.nav-link::after {
  content: "";
  position: absolute;
  inset-inline: 0.9rem;
  bottom: 6px;
  height: 3px;
  border-radius: 3px;
  background: var(--green-500);
  transform: scaleX(0);
  transition: transform 0.25s var(--ease);
}
.nav-link:hover { background: var(--navy-50); color: var(--navy-700); }
.nav-link:hover::after,
.nav-link.active::after { transform: scaleX(1); }
.nav-link.active { color: var(--navy-700); }

.nav-cta { display: none; }

.menu-toggle {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 48px;
  height: 48px;
  border: 1px solid var(--line);
  border-radius: var(--radius-sm);
  background: var(--white);
  color: var(--navy-800);
  cursor: pointer;
}
.menu-toggle span,
.menu-toggle span::before,
.menu-toggle span::after {
  display: block;
  width: 22px;
  height: 2px;
  background: currentColor;
  border-radius: 2px;
  position: relative;
  transition: transform 0.25s var(--ease), background-color 0.25s var(--ease);
}
.menu-toggle span::before,
.menu-toggle span::after { content: ""; position: absolute; inset-inline-start: 0; }
.menu-toggle span::before { top: -7px; }
.menu-toggle span::after { top: 7px; }
.menu-toggle[aria-expanded="true"] span { background: transparent; }
.menu-toggle[aria-expanded="true"] span::before { transform: translateY(7px) rotate(45deg); }
.menu-toggle[aria-expanded="true"] span::after { transform: translateY(-7px) rotate(-45deg); }

/* Mobile drawer */
.mobile-drawer {
  border-top: 1px solid var(--line);
  background: var(--white);
  max-height: calc(100vh - 120px);
  max-height: calc(100dvh - 120px);
  overflow-y: auto;
}
.mobile-drawer[hidden] { display: none; }
.mobile-drawer .container { padding-block: 0.75rem 1.25rem; }
.mobile-drawer .nav-list { flex-direction: column; align-items: stretch; gap: 0.25rem; }
.mobile-drawer .nav-link { width: 100%; padding-inline: 1rem; }
.mobile-drawer .nav-link::after { inset-inline: auto; inset-inline-start: 0; top: 12px; bottom: 12px; width: 4px; height: auto; transform: scaleY(0); }
.mobile-drawer .nav-link.active { background: var(--navy-50); }
.mobile-drawer .nav-link.active::after { transform: scaleY(1); }
.drawer-cta { margin-top: 1rem; display: grid; gap: 0.75rem; }
.drawer-cta .btn { width: 100%; }
.drawer-locations { margin-top: 1rem; font-size: var(--fs-sm); color: var(--ink-soft); }

@media (min-width: 640px) {
  .topbar-locations { display: flex; }
}

@media (min-width: 992px) {
  .primary-nav { display: block; }
  .nav-cta { display: inline-flex; }
  .menu-toggle, .mobile-drawer { display: none !important; }
  .brand img { width: 120px; }
}

/* ---------- Hero ---------- */
.hero {
  position: relative;
  isolation: isolate;
  color: var(--white);
  background: var(--navy-800);
  overflow: clip;
}
.hero-media {
  position: absolute;
  inset: 0;
  z-index: -2;
}
.hero-media img { width: 100%; height: 100%; object-fit: cover; object-position: center 30%; }
.hero::before {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background: linear-gradient(100deg, rgba(15, 24, 71, 0.94) 0%, rgba(20, 31, 94, 0.86) 45%, rgba(20, 31, 94, 0.55) 100%);
}
.hero .container { padding-block: var(--space-6); }
.hero-content { max-width: 680px; }
.eyebrow {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  font-size: var(--fs-sm);
  font-weight: 700;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  color: var(--green-700);
  margin-bottom: 0.75rem;
}
.hero .eyebrow, .section-dark .eyebrow, .cta-band .eyebrow { color: var(--green-400); }
.eyebrow::before { content: ""; width: 28px; height: 3px; border-radius: 3px; background: currentColor; }
.hero h1 { color: var(--white); }
.hero h1 .accent { color: var(--green-400); }
.hero-lead { font-size: var(--fs-lg); color: #e3e7f7; max-width: 60ch; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 0.75rem; margin-top: var(--space-3); }
.hero-facts {
  list-style: none;
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(140px, 1fr));
  gap: 1rem;
  margin-top: var(--space-4);
  padding-top: var(--space-3);
  border-top: 1px solid rgba(255, 255, 255, 0.18);
}
.hero-facts strong { display: block; font-family: var(--font-display); font-size: var(--fs-h3); color: var(--green-400); }
.hero-facts span { font-size: var(--fs-sm); color: #d4d9ef; }

/* Page hero (inner pages) */
.page-hero {
  background: radial-gradient(1200px 400px at 85% -10%, rgba(168, 212, 67, 0.22), transparent 60%), linear-gradient(135deg, var(--navy-900), var(--navy-700));
  color: var(--white);
}
.page-hero .container { padding-block: var(--space-5); }
.page-hero h1 { color: var(--white); margin-bottom: 0.5rem; }
.page-hero p { color: #dfe3f5; max-width: 65ch; font-size: var(--fs-lg); margin: 0; }
.breadcrumb ol { list-style: none; display: flex; flex-wrap: wrap; gap: 0.25rem; font-size: var(--fs-sm); margin-bottom: 0.75rem; }
.breadcrumb li + li::before { content: "/"; margin-inline-end: 0.35rem; color: #9aa3cf; }
.breadcrumb a { color: var(--green-400); }
.breadcrumb [aria-current] { color: #dfe3f5; }

/* ---------- Sections ---------- */
.section { padding-block: var(--space-6); }
.section-alt { background: var(--navy-50); }
.section-dark { background: var(--navy-800); color: #e3e7f7; }
.section-dark h2, .section-dark h3 { color: var(--white); }
.section-head { max-width: 760px; margin-bottom: var(--space-5); }
.section-head.center { margin-inline: auto; text-align: center; }
.section-head.center .eyebrow { justify-content: center; }
.section-head p { color: var(--ink-soft); font-size: var(--fs-lg); }
.section-dark .section-head p { color: #cdd3ee; }

.grid { display: grid; gap: var(--space-3); }
.grid > * { min-width: 0; }
@media (min-width: 640px) {
  .grid-2, .grid-3 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}
@media (min-width: 1024px) {
  .grid-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
}

/* ---------- Cards ---------- */
.card {
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  box-shadow: var(--shadow-sm);
  overflow: hidden;
  display: flex;
  flex-direction: column;
  transition: transform 0.3s var(--ease), box-shadow 0.3s var(--ease), border-color 0.3s var(--ease);
}
.card:hover { transform: translateY(-4px); box-shadow: var(--shadow); border-color: rgba(26, 40, 117, 0.2); }

.media { position: relative; aspect-ratio: 5 / 3; background: var(--navy-100); overflow: hidden; }
.media img { width: 100%; height: 100%; object-fit: cover; transition: transform 0.6s var(--ease); }
.card:hover .media img { transform: scale(1.04); }

.card-body { padding: var(--space-3); display: flex; flex-direction: column; gap: 0.5rem; flex: 1; }
.card-body h3 { margin: 0; }
.card-body p { color: var(--ink-soft); margin: 0; }
.card-body .card-link { margin-top: auto; padding-top: 0.5rem; }

.card-link {
  display: inline-flex;
  align-items: center;
  gap: 0.4rem;
  min-height: 48px;
  font-weight: 600;
  color: var(--navy-700);
  text-decoration: none;
}
.card-link:hover { color: var(--green-700); }
.card-link svg { width: 18px; height: 18px; transition: transform 0.2s var(--ease); }
.card-link:hover svg { transform: translateX(4px); }

.tag-list { list-style: none; display: flex; flex-wrap: wrap; gap: 0.4rem; margin-top: 0.25rem; }
.tag-list li {
  font-size: 0.8rem;
  font-weight: 600;
  padding: 0.25rem 0.6rem;
  border-radius: 999px;
  background: var(--green-100);
  color: var(--green-700);
}

/* Value pillars */
.pillars { list-style: none; display: grid; gap: var(--space-3); }
.pillars > li { min-width: 0; }
@media (min-width: 640px) { .pillars { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
@media (min-width: 1024px) { .pillars { grid-template-columns: repeat(3, minmax(0, 1fr)); } }
.pillar {
  height: 100%;
  padding: var(--space-3);
  border-radius: var(--radius);
  background: var(--white);
  border: 1px solid var(--line);
  box-shadow: var(--shadow-sm);
  transition: transform 0.3s var(--ease), box-shadow 0.3s var(--ease);
}
.pillar:hover { transform: translateY(-4px); box-shadow: var(--shadow); }
.pillar img { width: 72px; height: 72px; margin-bottom: 1rem; }
.pillar h3 { margin-bottom: 0.5rem; }
.pillar p { color: var(--ink-soft); margin: 0; }
.pillar-highlight {
  background: linear-gradient(145deg, var(--navy-700), var(--navy-900));
  color: #e3e7f7;
  border-color: transparent;
  display: flex;
  flex-direction: column;
  justify-content: center;
  gap: 1rem;
}
.pillar-highlight h3 { color: var(--white); }
.pillar-highlight p { color: #d4d9ef; }

/* Split layout */
.split { display: grid; gap: var(--space-5); align-items: center; }
.split > * { min-width: 0; }
@media (min-width: 900px) { .split { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
.split-media { border-radius: var(--radius-lg); overflow: hidden; box-shadow: var(--shadow-lg); aspect-ratio: 6 / 5; }
.split-media img { width: 100%; height: 100%; object-fit: cover; }

.check-list { list-style: none; display: grid; gap: 0.75rem; margin-block: var(--space-3); }
.check-list li { display: flex; gap: 0.75rem; align-items: flex-start; }
.check-list li::before {
  content: "";
  flex: none;
  width: 24px;
  height: 24px;
  margin-top: 2px;
  border-radius: 50%;
  background: var(--green-500) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%230f1847' stroke-width='3' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M5 12l5 5L20 7'/%3E%3C/svg%3E") center / 14px no-repeat;
}

/* Tax Corner promo band */
.cta-band {
  background: linear-gradient(120deg, var(--navy-700), var(--navy-900));
  color: var(--white);
  border-radius: var(--radius-lg);
  padding: var(--space-5) var(--space-4);
  display: grid;
  gap: var(--space-3);
  align-items: center;
  position: relative;
  overflow: hidden;
  isolation: isolate;
}
.cta-band::after {
  content: "";
  position: absolute;
  inset-inline-end: -80px;
  top: -80px;
  width: 260px;
  height: 260px;
  border-radius: 50%;
  background: radial-gradient(circle, rgba(168, 212, 67, 0.35), transparent 70%);
  z-index: -1;
}
.cta-band h2 { color: var(--white); margin-bottom: 0.5rem; }
.cta-band p { color: #d4d9ef; margin: 0; max-width: 60ch; }
.cta-band .btn-row { display: flex; flex-wrap: wrap; gap: 0.75rem; }
@media (min-width: 900px) { .cta-band { grid-template-columns: 1fr auto; } }

/* ---------- Team ---------- */
.team-grid { display: grid; gap: var(--space-4); }
.team-grid > * { min-width: 0; }
@media (min-width: 768px) { .team-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
@media (min-width: 1100px) { .team-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); } }
.team-card .media { aspect-ratio: 4 / 5; }
.team-card .media img { object-position: center top; }
.team-initials {
  display: grid;
  place-items: center;
  width: 100%;
  height: 100%;
  background: linear-gradient(145deg, var(--navy-700), var(--navy-900));
  color: var(--green-400);
  font-family: var(--font-display);
  font-size: clamp(3rem, 8vw, 5rem);
  font-weight: 700;
  letter-spacing: 0.04em;
}
.team-role { font-weight: 600; color: var(--green-700) !important; font-size: var(--fs-sm); text-transform: uppercase; letter-spacing: 0.05em; }

/* ---------- Reviews ---------- */
.reviews-grid { display: grid; gap: var(--space-3); }
.reviews-grid > * { min-width: 0; }
@media (min-width: 700px) { .reviews-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
@media (min-width: 1100px) { .reviews-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); } }
.review {
  margin: 0;
  padding: var(--space-3);
  border-radius: var(--radius);
  background: var(--white);
  border: 1px solid var(--line);
  box-shadow: var(--shadow-sm);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  position: relative;
}
.review::before {
  content: "\201C";
  position: absolute;
  inset-inline-end: 1.25rem;
  top: 0.25rem;
  font-family: Georgia, serif;
  font-size: 4.5rem;
  line-height: 1;
  color: var(--navy-100);
}
.review .stars { width: 110px; height: auto; aspect-ratio: 4 / 1; }
.review blockquote { margin: 0; color: var(--ink); flex: 1; }
.review figcaption { display: flex; flex-direction: column; border-top: 1px solid var(--line); padding-top: 0.75rem; }
.review figcaption strong { color: var(--navy-800); }
.review figcaption span { font-size: var(--fs-sm); color: var(--ink-soft); }

.review-links { display: flex; flex-wrap: wrap; justify-content: center; gap: 0.75rem; margin-top: var(--space-4); }

/* ---------- Awards ---------- */
.awards { display: flex; flex-wrap: wrap; justify-content: center; align-items: center; gap: var(--space-3); }
.awards a { display: inline-flex; border-radius: var(--radius-sm); }
.awards img { width: 140px; height: 140px; object-fit: contain; }
.award-text {
  display: inline-flex;
  flex-direction: column;
  justify-content: center;
  width: 160px;
  min-height: 140px;
  padding: 1rem;
  border-radius: 50%;
  aspect-ratio: 1;
  text-align: center;
  background: var(--white);
  border: 3px solid var(--green-500);
  color: var(--navy-800);
  font-weight: 700;
  font-size: 0.85rem;
  line-height: 1.3;
  text-decoration: none;
}
.award-text small { font-weight: 500; color: var(--ink-soft); }

/* ---------- Locations ---------- */
.location-card { padding: var(--space-3); gap: 0.5rem; }
.location-card h3 { display: flex; align-items: center; gap: 0.5rem; margin: 0; }
.location-card h3 svg { width: 22px; height: 22px; color: var(--green-700); flex: none; }
.location-card address { font-style: normal; color: var(--ink-soft); }
.location-card .card-link { margin-top: auto; }
.badge-soon {
  display: inline-block;
  width: fit-content;
  padding: 0.25rem 0.65rem;
  border-radius: 999px;
  background: var(--green-100);
  color: var(--green-700);
  font-size: 0.8rem;
  font-weight: 700;
}

.contact-methods { list-style: none; display: grid; gap: 1rem; margin-bottom: var(--space-3); }
.contact-methods a {
  display: flex;
  align-items: center;
  gap: 1rem;
  min-height: 64px;
  padding: 0.75rem 1rem;
  border-radius: var(--radius);
  border: 1px solid var(--line);
  background: var(--white);
  color: var(--ink);
  text-decoration: none;
  transition: border-color 0.2s var(--ease), box-shadow 0.2s var(--ease);
}
.contact-methods a:hover { border-color: var(--navy-600); box-shadow: var(--shadow-sm); }
.contact-methods .icon {
  flex: none;
  display: grid;
  place-items: center;
  width: 44px;
  height: 44px;
  border-radius: 12px;
  background: var(--navy-700);
  color: var(--green-400);
}
.contact-methods .icon svg { width: 22px; height: 22px; }
.contact-methods small { display: block; color: var(--ink-soft); font-size: var(--fs-sm); }
.contact-methods strong { word-break: break-word; }

/* ---------- Forms ---------- */
.form-card {
  background: var(--white);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow);
  border: 1px solid var(--line);
  padding: clamp(1.25rem, 4vw, 2.5rem);
}
.form-card h2, .form-card h3 { margin-bottom: 0.25rem; }
.form-card > p { color: var(--ink-soft); }
.form-grid { display: grid; gap: 1rem; }
.form-grid > * { min-width: 0; }
@media (min-width: 640px) {
  .form-grid { grid-template-columns: repeat(6, minmax(0, 1fr)); }
  .col-6 { grid-column: span 6; }
  .col-3 { grid-column: span 3; }
  .col-2-5 { grid-column: span 3; }
  .col-1 { grid-column: span 1; }
}
@media (max-width: 639px) {
  .col-1 { max-width: 140px; }
}
.field { display: flex; flex-direction: column; gap: 0.35rem; }
.field label, .fieldset legend { font-weight: 600; color: var(--navy-800); font-size: var(--fs-sm); }
.field .req { color: #b42318; }
.field input {
  width: 100%;
  min-height: 48px;
  padding: 0.7rem 0.9rem;
  border: 1.5px solid #c5cbe0;
  border-radius: var(--radius-sm);
  font: inherit;
  color: var(--ink);
  background: var(--white);
  transition: border-color 0.2s var(--ease), box-shadow 0.2s var(--ease);
}
.field input::placeholder { color: #6b7190; }
.field input:focus { outline: none; border-color: var(--navy-600); box-shadow: 0 0 0 4px rgba(42, 58, 148, 0.18); }
.field input[aria-invalid="true"] { border-color: #b42318; }
.field-error { color: #b42318; font-size: 0.85rem; min-height: 1.2em; }
.fieldset { border: 0; padding: 0; margin: 0; grid-column: 1 / -1; }
.fieldset legend { margin-bottom: 0.5rem; padding: 0; }
.checkbox-grid { display: grid; gap: 0.5rem; }
@media (min-width: 480px) { .checkbox-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
@media (min-width: 900px) { .checkbox-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); } }
.check {
  display: flex;
  align-items: center;
  gap: 0.65rem;
  min-height: 48px;
  padding: 0.5rem 0.85rem;
  border: 1.5px solid var(--line);
  border-radius: var(--radius-sm);
  cursor: pointer;
  transition: border-color 0.2s var(--ease), background-color 0.2s var(--ease);
}
.check:hover { border-color: var(--navy-600); }
.check input { width: 20px; height: 20px; accent-color: var(--navy-700); flex: none; }
.check:has(input:checked) { border-color: var(--navy-700); background: var(--navy-50); }
.form-actions { grid-column: 1 / -1; display: flex; flex-wrap: wrap; align-items: center; gap: 1rem; margin-top: 0.5rem; }
.form-note { font-size: var(--fs-sm); color: var(--ink-soft); margin: 0; }
.form-status {
  grid-column: 1 / -1;
  padding: 0.9rem 1rem;
  border-radius: var(--radius-sm);
  background: var(--green-100);
  color: #2f450a;
  border: 1px solid #cfe6a0;
  font-weight: 500;
}
.form-status[hidden] { display: none; }

/* ---------- Modal ---------- */
.modal {
  width: min(760px, calc(100% - 2rem));
  max-height: calc(100vh - 2rem);
  max-height: calc(100dvh - 2rem);
  padding: 0;
  border: 0;
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-lg);
  overflow: auto;
}
.modal::backdrop { background: rgba(15, 24, 71, 0.55); }
.modal .form-card { box-shadow: none; border: 0; border-radius: 0; }
.modal-head { display: flex; justify-content: space-between; align-items: flex-start; gap: 1rem; margin-bottom: 1rem; }
.modal-close {
  flex: none;
  width: 48px;
  height: 48px;
  border-radius: 50%;
  border: 1px solid var(--line);
  background: var(--white);
  color: var(--navy-800);
  font-size: 1.5rem;
  line-height: 1;
  cursor: pointer;
}
.modal-close:hover { background: var(--navy-50); }

/* ---------- Due dates / accordions ---------- */
.accordion { display: grid; gap: 0.75rem; }
.accordion details {
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  box-shadow: var(--shadow-sm);
  overflow: hidden;
}
.accordion summary {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  min-height: 56px;
  padding: 0.85rem 1.25rem;
  cursor: pointer;
  font-family: var(--font-display);
  font-weight: 600;
  color: var(--navy-800);
  list-style: none;
}
.accordion summary::-webkit-details-marker { display: none; }
.accordion summary::after {
  content: "";
  flex: none;
  width: 12px;
  height: 12px;
  border-inline-end: 2.5px solid var(--navy-700);
  border-bottom: 2.5px solid var(--navy-700);
  transform: rotate(45deg);
  transition: transform 0.25s var(--ease);
}
.accordion details[open] summary::after { transform: rotate(-135deg); }
.accordion details[open] summary { border-bottom: 1px solid var(--line); background: var(--navy-50); }
.accordion .acc-body { padding: 1rem 1.25rem 1.25rem; }
.due-list { list-style: none; display: grid; gap: 1rem; }
.due-list li { display: grid; gap: 0.25rem; }
@media (min-width: 640px) { .due-list li { grid-template-columns: 110px minmax(0, 1fr); gap: 1rem; } }
.due-date {
  font-weight: 700;
  color: var(--navy-700);
  background: var(--green-100);
  border-radius: var(--radius-sm);
  padding: 0.25rem 0.6rem;
  width: fit-content;
  height: fit-content;
}
.due-list ul { list-style: disc; padding-inline-start: 1.2rem; color: var(--ink-soft); }
.due-list ul li { display: list-item; }

.prose { max-width: 75ch; }
.prose h3 { margin-top: var(--space-3); }
.prose ul { list-style: disc; padding-inline-start: 1.25rem; margin-bottom: var(--space-2); }
.prose li { margin-bottom: 0.35rem; }
.prose p, .prose li { color: var(--ink-soft); }

/* Widgets (Tax Corner) */
.widget-card {
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: var(--radius-lg);
  box-shadow: var(--shadow-sm);
  padding: clamp(1rem, 3vw, 2rem);
  min-height: 240px;
  min-width: 0;
}
.widget-card > * { max-width: 100%; }
.widget-card iframe, .widget-card table { max-width: 100% !important; }
.widget-head { display: flex; align-items: center; gap: 1rem; margin-bottom: 1rem; }
.widget-head .num {
  flex: none;
  display: grid;
  place-items: center;
  width: 44px;
  height: 44px;
  border-radius: 12px;
  background: var(--navy-700);
  color: var(--green-400);
  font-weight: 700;
  font-family: var(--font-display);
}
.widget-head h2 { margin: 0; font-size: var(--fs-h3); }
.widget-fallback { color: var(--ink-soft); font-size: var(--fs-sm); }

.toc { display: flex; flex-wrap: wrap; gap: 0.5rem; margin-top: var(--space-3); }
.toc a {
  display: inline-flex;
  align-items: center;
  min-height: 44px;
  padding: 0.5rem 1rem;
  border-radius: 999px;
  background: rgba(255, 255, 255, 0.12);
  border: 1px solid rgba(255, 255, 255, 0.25);
  color: var(--white);
  text-decoration: none;
  font-weight: 600;
  font-size: var(--fs-sm);
}
.toc a:hover { background: var(--white); color: var(--navy-800); }

/* Reveal animation */
.reveal { opacity: 0; transform: translateY(18px); transition: opacity 0.6s var(--ease), transform 0.6s var(--ease); }
.reveal.is-visible { opacity: 1; transform: none; }
.no-js .reveal { opacity: 1; transform: none; }

/* ---------- Footer ---------- */
.site-footer { background: var(--navy-900); color: #c9cfea; font-size: var(--fs-sm); }
.footer-main { display: grid; gap: var(--space-4); padding-block: var(--space-5); }
.footer-main > * { min-width: 0; }
@media (min-width: 640px) { .footer-main { grid-template-columns: repeat(2, minmax(0, 1fr)); } }
@media (min-width: 1024px) { .footer-main { grid-template-columns: 1.4fr 1fr 1fr 1.3fr; } }
.site-footer h2 {
  color: var(--white);
  font-size: 1rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  margin-bottom: 1rem;
}
.site-footer a { color: #e3e7f7; text-decoration: none; }
.site-footer a:hover { color: var(--green-400); text-decoration: underline; }
.footer-brand img { width: 130px; aspect-ratio: 200 / 125; margin-bottom: 1rem; }
.footer-brand p { max-width: 36ch; }
.footer-links { list-style: none; display: grid; gap: 0.15rem; }
.footer-links a { display: inline-flex; align-items: center; min-height: 40px; }
.footer-address { font-style: normal; display: grid; gap: 0.85rem; }
.footer-address strong { color: var(--white); display: block; }
.social { list-style: none; display: flex; gap: 0.5rem; margin-top: 1rem; }
.social a {
  display: grid;
  place-items: center;
  width: 48px;
  height: 48px;
  border-radius: 50%;
  background: rgba(255, 255, 255, 0.08);
  transition: background-color 0.2s var(--ease);
}
.social a:hover { background: var(--green-500); color: var(--navy-900); }
.social svg { width: 20px; height: 20px; }
.footer-bottom { border-top: 1px solid rgba(255, 255, 255, 0.1); }
.footer-bottom .container {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  gap: 0.5rem 1.5rem;
  padding-block: 1.25rem;
}
.footer-bottom p { margin: 0; }

/* ---------- Back to top ---------- */
.back-to-top {
  position: fixed;
  inset-inline-end: 1.25rem;
  bottom: 1.25rem;
  z-index: 90;
  display: grid;
  place-items: center;
  width: 52px;
  height: 52px;
  border-radius: 50%;
  border: 0;
  background: var(--navy-700);
  color: var(--green-400);
  box-shadow: var(--shadow);
  cursor: pointer;
  opacity: 0;
  visibility: hidden;
  transform: translateY(12px);
  transition: opacity 0.3s var(--ease), transform 0.3s var(--ease), visibility 0.3s, background-color 0.2s;
}
.back-to-top.is-visible { opacity: 1; visibility: visible; transform: none; }
.back-to-top:hover { background: var(--navy-600); }
.back-to-top svg { width: 22px; height: 22px; }

.text-center { text-align: center; }
.mt-4 { margin-top: var(--space-4); }

button.card-link { background: none; border: 0; padding: 0; font: inherit; font-weight: 600; cursor: pointer; text-align: start; }
.widget-stack { display: grid; gap: var(--space-4); }
.grid-auto { grid-template-columns: repeat(auto-fit, minmax(min(100%, 240px), 1fr)); }
.split-top { align-items: start; }