/* Max-Tax-Pro — website project 3 (proposal, 2026-08-25)
   A deliberately quieter treatment than project 2: no animated background, no
   extruded 3D, no gradient-filled headings. Authority comes from typographic
   hierarchy, whitespace and a single restrained gold against deep ink. */

:root {
  --ink: #16232e;
  --ink-soft: #46586a;
  --paper: #ffffff;
  --paper-warm: #faf8f4;
  --line: #e6e1d8;
  --gold: #a67c12;
  --gold-deep: #8a6011;
  --gold-soft: #f4ead4;

  --font-display: "Source Serif 4", Georgia, "Iowan Old Style", "Times New Roman", serif;
  --font-body: "Inter", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;

  --shell: 1120px;
  --gutter: clamp(1.25rem, 5vw, 3rem);
  --radius: 10px;
  --radius-lg: 16px;
  --shadow: 0 1px 2px rgba(22, 35, 46, .05), 0 8px 24px -12px rgba(22, 35, 46, .16);
}

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

html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { animation-duration: .001ms !important; transition-duration: .001ms !important; }
}

body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--font-body);
  font-size: clamp(1rem, .97rem + .16vw, 1.0625rem);
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
}

h1, h2, h3, h4 {
  font-family: var(--font-display);
  font-weight: 600;
  line-height: 1.15;
  letter-spacing: -.015em;
  color: var(--ink);
  margin: 0 0 .5em;
  /* deliberately flat: no gradient fill, no text shadow */
}
h1 { font-size: clamp(2.15rem, 1.5rem + 2.8vw, 3.5rem); }
h2 { font-size: clamp(1.7rem, 1.35rem + 1.5vw, 2.4rem); }
h3 { font-size: clamp(1.15rem, 1.05rem + .45vw, 1.35rem); }
p  { margin: 0 0 1rem; }
a  { color: var(--gold-deep); }

img, svg { max-width: 100%; height: auto; }

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

.shell { width: 100%; max-width: var(--shell); margin-inline: auto; padding-inline: var(--gutter); }
.section { padding-block: clamp(3.5rem, 7vw, 6.5rem); }
.section--warm { background: var(--paper-warm); border-block: 1px solid var(--line); }

.skip-link {
  position: absolute; left: -9999px; top: 0; z-index: 100;
  background: var(--ink); color: #fff; padding: .75rem 1.25rem;
}
.skip-link:focus { left: .5rem; top: .5rem; }

.eyebrow {
  font-size: .78rem; font-weight: 600; letter-spacing: .11em; text-transform: uppercase;
  color: var(--gold-deep); margin: 0 0 1rem; font-family: var(--font-body);
}
.lede { font-size: clamp(1.06rem, 1rem + .35vw, 1.2rem); color: var(--ink-soft); max-width: 60ch; }
.section-intro { max-width: 62ch; color: var(--ink-soft); margin-bottom: clamp(2rem, 4vw, 3rem); }

/* ---------- buttons ---------- */
.button {
  display: inline-flex; align-items: center; justify-content: center; gap: .5rem;
  font-family: var(--font-body); font-size: .97rem; font-weight: 600; line-height: 1;
  padding: .9rem 1.5rem; border-radius: var(--radius); border: 1px solid transparent;
  text-decoration: none; cursor: pointer;
  transition: background-color .18s ease, border-color .18s ease, color .18s ease;
  /* flat by design — the old build used a sheen gradient and a web texture here */
}
.button--primary { background: var(--gold-deep); color: #fff; }
.button--primary:hover { background: #704d0c; }
.button--secondary { background: transparent; color: var(--ink); border-color: var(--line); }
.button--secondary:hover { border-color: var(--ink); }
.button--ghost { background: transparent; color: #fff; border-color: rgba(255,255,255,.38); }
.button--ghost:hover { border-color: #fff; }

/* ---------- header ---------- */
.site-header {
  position: sticky; top: 0; z-index: 40;
  background: rgba(255,255,255,.92); backdrop-filter: blur(8px);
  border-bottom: 1px solid var(--line);
}
.site-header__inner { display: flex; align-items: center; gap: 1.5rem; min-height: 78px; }
.brand { display: inline-flex; align-items: center; text-decoration: none; margin-right: auto; }
.brand img { width: 168px; }
.site-nav { display: flex; align-items: center; gap: clamp(1rem, 2vw, 1.9rem); }
.site-nav__links { display: contents; }
.site-nav a {
  font-size: .93rem; font-weight: 500; color: var(--ink); text-decoration: none;
  padding-block: .35rem; border-bottom: 2px solid transparent;
}
.site-nav a:hover { border-bottom-color: var(--gold); }
.nav-menu { display: none; position: relative; }
.nav-menu > summary {
  list-style: none; cursor: pointer; padding: .6rem .9rem; border: 1px solid var(--line);
  border-radius: var(--radius); font-size: .9rem; font-weight: 600;
}
.nav-menu > summary::-webkit-details-marker { display: none; }
.nav-menu[open] > summary { border-color: var(--ink); }
.nav-menu__panel {
  position: absolute; right: 0; top: calc(100% + .6rem); z-index: 50; min-width: 12rem;
  display: grid; gap: .25rem; padding: .6rem;
  background: var(--paper); border: 1px solid var(--line);
  border-radius: var(--radius-lg); box-shadow: var(--shadow);
}
.nav-menu__panel a { padding: .55rem .7rem; border-radius: 6px; border-bottom: 0; }
.nav-menu__panel a:hover { background: var(--paper-warm); }
@media (max-width: 900px) {
  .site-nav__links { display: none; }
  .nav-menu { display: block; }
  .site-header__inner { min-height: 66px; }
  .brand img { width: 132px; }
}

/* ---------- hero ---------- */
.hero { padding-block: clamp(3rem, 6vw, 5.5rem) clamp(3rem, 6vw, 5rem); }
.hero__grid { display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(0, .85fr); gap: clamp(2rem, 5vw, 4.5rem); align-items: center; }
.hero__actions { display: flex; flex-wrap: wrap; gap: .75rem; margin-top: 1.75rem; }
.hero__proof { display: flex; flex-wrap: wrap; gap: .5rem 1.5rem; margin-top: 2rem; padding-top: 1.5rem; border-top: 1px solid var(--line); font-size: .9rem; color: var(--ink-soft); }
.hero__proof li { list-style: none; }
.hero__proof ul { display: contents; }
.portrait {
  position: relative; border-radius: var(--radius-lg); overflow: hidden;
  box-shadow: var(--shadow); background: var(--paper-warm);
}
.portrait img { display: block; width: 100%; aspect-ratio: 4 / 5; object-fit: cover; }
.portrait__caption {
  padding: 1.1rem 1.25rem; background: var(--paper); border-top: 1px solid var(--line);
}
.portrait__caption strong { display: block; font-family: var(--font-display); font-size: 1.1rem; }
.portrait__caption span { font-size: .87rem; color: var(--ink-soft); }
@media (max-width: 860px) {
  .hero__grid { grid-template-columns: 1fr; }
  .portrait { max-width: 380px; }
}

/* ---------- credentials strip ---------- */
.credentials { background: var(--ink); color: #fff; }
.credentials__grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 1px; background: rgba(255,255,255,.14); }
.credentials__item { background: var(--ink); padding: clamp(1.5rem, 3vw, 2.25rem) clamp(1rem, 2vw, 1.75rem); }
.credentials__item dt { font-size: .74rem; letter-spacing: .1em; text-transform: uppercase; color: var(--gold-soft); margin-bottom: .5rem; }
.credentials__item dd { margin: 0; font-size: .98rem; line-height: 1.5; color: rgba(255,255,255,.94); }
@media (max-width: 860px) { .credentials__grid { grid-template-columns: repeat(2, 1fr); } }
@media (max-width: 460px) { .credentials__grid { grid-template-columns: 1fr; } }

/* ---------- cards ---------- */
.card-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(220px, 1fr)); gap: clamp(1rem, 2vw, 1.5rem); }
.card {
  background: var(--paper); border: 1px solid var(--line); border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 2.5vw, 2rem); display: flex; flex-direction: column; gap: .6rem;
}
.card__icon {
  width: 42px; height: 42px; border-radius: var(--radius); background: var(--gold-soft);
  display: grid; place-items: center; color: var(--gold-deep); margin-bottom: .5rem;
  /* a quiet tinted square — the old build used shining 3D nugget chips */
}
.card__icon svg { width: 21px; height: 21px; }
.card p { color: var(--ink-soft); margin: 0; font-size: .96rem; }
.card__more { margin-top: auto; padding-top: .9rem; font-size: .9rem; font-weight: 600; text-decoration: none; }
.card__more::after { content: " \2192"; }

/* ---------- steps ---------- */
.steps { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: clamp(1.5rem, 3vw, 2.5rem); counter-reset: step; }
.step { counter-increment: step; }
.step::before {
  content: counter(step, decimal-leading-zero);
  display: block; font-family: var(--font-display); font-size: 1.6rem; color: var(--gold);
  margin-bottom: .6rem;
}
.step h3 { margin-bottom: .35rem; }
.step p { color: var(--ink-soft); margin: 0; font-size: .96rem; }

/* ---------- service detail ---------- */
.detail-list { display: grid; gap: 1px; background: var(--line); border: 1px solid var(--line); border-radius: var(--radius-lg); overflow: hidden; }
.detail { background: var(--paper); padding: clamp(1.5rem, 3vw, 2.25rem); display: grid; grid-template-columns: minmax(0, 260px) minmax(0, 1fr); gap: clamp(1rem, 3vw, 2.5rem); align-items: start; }
.detail h3 { margin: 0; }
.detail p { margin: 0; color: var(--ink-soft); }
@media (max-width: 720px) { .detail { grid-template-columns: 1fr; gap: .5rem; } }

/* ---------- guides ---------- */
.guide { text-decoration: none; color: inherit; }
.guide:hover h3 { color: var(--gold-deep); }
.guide time { font-size: .82rem; letter-spacing: .06em; text-transform: uppercase; color: var(--ink-soft); }
.guide h3 { margin: .5rem 0 .4rem; }

/* ---------- about ---------- */
.about__grid { display: grid; grid-template-columns: minmax(0, .8fr) minmax(0, 1.2fr); gap: clamp(2rem, 5vw, 4rem); align-items: center; }
.about__grid img { border-radius: var(--radius-lg); box-shadow: var(--shadow); }
@media (max-width: 860px) { .about__grid { grid-template-columns: 1fr; } }

/* ---------- contact ---------- */
.contact { background: var(--ink); color: #fff; }
.contact h2 { color: #fff; }
.contact__grid { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: clamp(2rem, 5vw, 4rem); align-items: start; }
.contact p { color: rgba(255,255,255,.8); }
.contact__list { list-style: none; margin: 0; padding: 0; display: grid; gap: 1.1rem; }
.contact__list dt, .contact__list .label { font-size: .74rem; letter-spacing: .1em; text-transform: uppercase; color: var(--gold-soft); }
.contact__list a, .contact__list span.value { color: #fff; font-size: 1.05rem; text-decoration: none; display: block; margin-top: .2rem; }
.contact__list a:hover { text-decoration: underline; }
.contact__actions { display: flex; flex-wrap: wrap; gap: .75rem; margin-top: 2rem; }
.contact .button--primary { background: var(--gold); color: var(--ink); }
.contact .button--primary:hover { background: var(--gold-soft); }
@media (max-width: 860px) { .contact__grid { grid-template-columns: 1fr; } }

/* ---------- footer ---------- */
.site-footer { background: #0f1a23; color: rgba(255,255,255,.72); font-size: .9rem; padding-block: clamp(2.5rem, 5vw, 3.5rem); }
.site-footer h4 { color: #fff; font-family: var(--font-body); font-size: .78rem; letter-spacing: .1em; text-transform: uppercase; margin: 0 0 .9rem; }
.site-footer a { color: rgba(255,255,255,.82); text-decoration: none; }
.site-footer a:hover { color: #fff; text-decoration: underline; }
.site-footer ul { list-style: none; margin: 0; padding: 0; display: grid; gap: .45rem; }
.footer__grid { display: grid; grid-template-columns: minmax(0, 1.4fr) repeat(3, minmax(0, 1fr)); gap: clamp(1.5rem, 4vw, 3rem); }
.footer__legal { margin-top: clamp(2rem, 4vw, 3rem); padding-top: 1.5rem; border-top: 1px solid rgba(255,255,255,.14); display: flex; flex-wrap: wrap; gap: 1rem 2rem; align-items: center; font-size: .84rem; }
.footer__legal img { width: 62px; }
@media (max-width: 820px) { .footer__grid { grid-template-columns: repeat(2, 1fr); } }
@media (max-width: 460px) { .footer__grid { grid-template-columns: 1fr; } }

/* ---------- article ---------- */
.article { padding-block: clamp(2.5rem, 5vw, 4rem) clamp(3rem, 6vw, 5rem); }
.article__head { max-width: 46rem; margin-bottom: clamp(2rem, 4vw, 3rem); }
.article__body { max-width: 42rem; }
.article__body h2 { margin-top: 2.5rem; font-size: clamp(1.35rem, 1.2rem + .7vw, 1.7rem); }
.article__body ul, .article__body ol { padding-left: 1.25rem; color: var(--ink-soft); }
.article__body li { margin-bottom: .5rem; }
.callout { background: var(--paper-warm); border-left: 3px solid var(--gold); border-radius: 0 var(--radius) var(--radius) 0; padding: 1.25rem 1.5rem; margin: 2rem 0; }
.callout p:last-child { margin-bottom: 0; }
.breadcrumb { font-size: .88rem; color: var(--ink-soft); margin-bottom: 1.5rem; }
.breadcrumb a { color: var(--ink-soft); }

/* ---------- small phones ---------- */
@media (max-width: 360px) {
  :root { --gutter: 1rem; }
  .button { width: 100%; }
  .hero__actions, .contact__actions { flex-direction: column; align-items: stretch; }
}

/* ---------- quiz ---------- */
.quiz { display: grid; gap: 1.5rem; margin: 2rem 0; }
.quiz-question { border: 1px solid var(--line); border-radius: var(--radius-lg); padding: 1.25rem 1.5rem; margin: 0; }
.quiz-question legend {
  font-family: var(--font-display); font-size: 1.05rem; font-weight: 600;
  padding-inline: .4rem; margin-left: -.4rem;
}
.quiz-option {
  display: flex; align-items: flex-start; gap: .65rem; padding: .5rem 0;
  color: var(--ink-soft); font-size: .97rem; cursor: pointer;
}
.quiz-option input { margin-top: .3rem; accent-color: var(--gold-deep); flex: none; }
.quiz-option:hover { color: var(--ink); }
#quiz-result[hidden] { display: none; }
