/* =========================================================================
   BKS Accounting Group: bkstax.com
   Shared stylesheet. Hand-authored, no build step. Mobile-first, responsive.
   ========================================================================= */

:root {
  --navy:        #0f2c4d;
  --navy-800:    #13385f;
  --navy-700:    #1c4a78;
  --gold:        #c8942b;
  --gold-600:    #b3811f;
  --ink:         #1b2733;
  --slate:       #4a5a6a;
  /* Darkened from #6b7a89, which measured 4.40:1 on white and only 3.95:1 on
     the #eef3f9 cards — below the 4.5:1 AA floor everywhere it was used for
     hint and disclaimer text. This clears 4.5 on all three grounds with room
     to spare (5.61 white / 5.26 tint / 5.03 card) so a future background
     tweak cannot silently push it back under. */
  --muted:       #5d6975;
  --line:        #e2e8ef;
  --bg:          #ffffff;
  --bg-soft:     #f5f8fb;
  --bg-navy-soft:#eef3f9;
  --white:       #ffffff;
  --success:     #1e7a4d;
  --radius:      12px;
  --radius-lg:   18px;
  --shadow:      0 10px 30px rgba(15, 44, 77, 0.08);
  --shadow-sm:   0 4px 14px rgba(15, 44, 77, 0.06);
  --maxw:        1140px;
  --font: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
  --font-head: "Segoe UI", var(--font);
}

* { box-sizing: border-box; }

html { scroll-behavior: smooth; }

body {
  margin: 0;
  font-family: var(--font);
  color: var(--ink);
  background: var(--bg);
  line-height: 1.65;
  font-size: 17px;
  -webkit-font-smoothing: antialiased;
}

img { max-width: 100%; height: auto; display: block; }

a { color: var(--navy-700); text-decoration: none; }
a:hover { color: var(--gold-600); }

h1, h2, h3, h4 {
  font-family: var(--font-head);
  color: var(--navy);
  line-height: 1.2;
  margin: 0 0 .5em;
  font-weight: 700;
}
h1 { font-size: clamp(2rem, 4.4vw, 3rem); letter-spacing: -0.02em; }
h2 { font-size: clamp(1.5rem, 3vw, 2.1rem); letter-spacing: -0.01em; }
h3 { font-size: 1.25rem; }
p { margin: 0 0 1rem; color: var(--slate); }

.container { width: 100%; max-width: var(--maxw); margin: 0 auto; padding: 0 20px; }

.section { padding: 72px 0; }
.section--soft { background: var(--bg-soft); }
.section--navy { background: var(--navy); color: #dfe8f2; }
.section--navy h2, .section--navy h3 { color: #fff; }
.section--navy p { color: #b9c9db; }

.eyebrow {
  display: inline-block;
  font-size: .8rem;
  font-weight: 700;
  letter-spacing: .12em;
  text-transform: uppercase;
  color: var(--gold-600);
  margin-bottom: .75rem;
}
.section--navy .eyebrow { color: var(--gold); }

.lead { font-size: 1.15rem; color: var(--slate); max-width: 62ch; }
.text-center { text-align: center; }
.center-narrow { max-width: 760px; margin-left: auto; margin-right: auto; }

/* ---------- Buttons ---------- */
.btn {
  display: inline-block;
  padding: 13px 26px;
  border-radius: 999px;
  font-weight: 700;
  font-size: 1rem;
  cursor: pointer;
  border: 2px solid transparent;
  transition: transform .12s ease, box-shadow .12s ease, background .12s ease;
}
.btn:hover { transform: translateY(-1px); }
.btn--primary { background: var(--gold); color: #1a1408; box-shadow: var(--shadow-sm); }
.btn--primary:hover { background: var(--gold-600); color: #1a1408; }
.btn--outline { background: transparent; border-color: rgba(255,255,255,.6); color: #fff; }
.btn--outline:hover { background: rgba(255,255,255,.1); color: #fff; }
.btn--ghost { background: #fff; color: var(--navy); border-color: var(--line); }
.btn--ghost:hover { border-color: var(--gold); color: var(--navy); }
.btn-row { display: flex; flex-wrap: wrap; gap: 14px; margin-top: 1.5rem; }

/* ---------- Header / Nav ---------- */
.site-header {
  position: sticky; top: 0; z-index: 50;
  background: rgba(255,255,255,.96);
  backdrop-filter: saturate(160%) blur(8px);
  border-bottom: 1px solid var(--line);
}
.nav {
  display: flex; align-items: center; justify-content: space-between;
  height: 72px;
}
.brand { display: flex; align-items: center; gap: 12px; font-weight: 800; color: var(--navy); font-size: 1.15rem; }
.brand__mark {
  width: 40px; height: 40px; border-radius: 10px;
  background: linear-gradient(135deg, var(--navy), var(--navy-700));
  color: #fff; display: grid; place-items: center; font-weight: 800; letter-spacing: .5px;
  font-size: .95rem;
}
.brand small { display: block; font-size: .68rem; font-weight: 600; color: var(--muted); letter-spacing: .04em; }
.nav__links { display: flex; align-items: center; gap: 4px; list-style: none; margin: 0; padding: 0; }
.nav__links a {
  display: inline-block; padding: 10px 14px; border-radius: 8px;
  color: var(--ink); font-weight: 600; font-size: .95rem;
}
.nav__links a:hover { background: var(--bg-navy-soft); color: var(--navy); }
.nav__cta { margin-left: 8px; }
.nav__toggle {
  display: none; background: none; border: 0; cursor: pointer;
  width: 44px; height: 44px; padding: 8px;
}
.nav__toggle span { display: block; height: 2px; background: var(--navy); margin: 5px 0; border-radius: 2px; transition: .2s; }

.has-dropdown { position: relative; }
.dropdown {
  position: absolute; top: 100%; left: 0; min-width: 240px;
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  box-shadow: var(--shadow); padding: 8px; margin-top: 6px;
  opacity: 0; visibility: hidden; transform: translateY(6px); transition: .16s;
  list-style: none;
}
.has-dropdown:hover .dropdown,
.has-dropdown:focus-within .dropdown { opacity: 1; visibility: visible; transform: none; }
.dropdown a { display: block; padding: 9px 12px; font-size: .92rem; }

/* ---------- Hero ---------- */
.hero {
  background:
    radial-gradient(1100px 500px at 80% -10%, rgba(200,148,43,.18), transparent 60%),
    linear-gradient(160deg, var(--navy) 0%, var(--navy-800) 55%, #0b2340 100%);
  color: #e9f1fa; padding: 84px 0 96px; position: relative; overflow: hidden;
}
.hero h1 { color: #fff; }
.hero p { color: #c6d6e8; }
.hero__grid { display: grid; grid-template-columns: 1.15fr .85fr; gap: 48px; align-items: center; }
.hero__badges { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 1.75rem; }
.chip {
  display: inline-flex; align-items: center; gap: 8px;
  background: rgba(255,255,255,.08); border: 1px solid rgba(255,255,255,.16);
  padding: 7px 14px; border-radius: 999px; font-size: .85rem; color: #dce7f3; font-weight: 600;
}
.hero__card {
  background: rgba(255,255,255,.06); border: 1px solid rgba(255,255,255,.14);
  border-radius: var(--radius-lg); padding: 26px; backdrop-filter: blur(4px);
}
.hero__card h3 { color: #fff; margin-bottom: 1rem; }
.hero__card ul { list-style: none; margin: 0; padding: 0; }
.hero__card li { padding: 9px 0; border-bottom: 1px solid rgba(255,255,255,.1); color: #d7e3f0; display: flex; gap: 10px; }
.hero__card li:last-child { border-bottom: 0; }

/* ---------- Grid & cards ---------- */
.grid { display: grid; gap: 24px; }
.grid--2 { grid-template-columns: repeat(2, 1fr); }
.grid--3 { grid-template-columns: repeat(3, 1fr); }
.grid--4 { grid-template-columns: repeat(4, 1fr); }

.card {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius-lg);
  padding: 28px; box-shadow: var(--shadow-sm); transition: transform .15s, box-shadow .15s;
}
.card:hover { transform: translateY(-3px); box-shadow: var(--shadow); }
.card h3 { margin-top: .25rem; }
.card p { margin-bottom: 0; font-size: .98rem; }
.card__icon {
  width: 52px; height: 52px; border-radius: 12px; margin-bottom: 16px;
  background: var(--bg-navy-soft); display: grid; place-items: center; color: var(--navy-700);
}
.card__icon svg { width: 28px; height: 28px; }
.card a.card__link { font-weight: 700; font-size: .92rem; display: inline-block; margin-top: 14px; }
.card--link { display: block; color: inherit; }

.feature-list { list-style: none; margin: 0; padding: 0; }
.feature-list li { position: relative; padding: 8px 0 8px 32px; color: var(--slate); }
.feature-list li::before {
  content: ""; position: absolute; left: 0; top: 14px;
  width: 18px; height: 18px; border-radius: 50%;
  background: var(--success);
  -webkit-mask: url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24'><path fill='white' d='M9 16.2 4.8 12l-1.4 1.4L9 19 21 7l-1.4-1.4z'/></svg>") center/14px no-repeat;
          mask: url("data:image/svg+xml;utf8,<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24'><path fill='white' d='M9 16.2 4.8 12l-1.4 1.4L9 19 21 7l-1.4-1.4z'/></svg>") center/14px no-repeat;
}

/* ---------- Split / two column ---------- */
.split { display: grid; grid-template-columns: 1fr 1fr; gap: 48px; align-items: center; }
.split--reverse .split__media { order: 2; }
.media-card {
  background: linear-gradient(160deg, var(--bg-soft), #fff);
  border: 1px solid var(--line); border-radius: var(--radius-lg); padding: 30px;
}

/* ---------- Stats ---------- */
.stats { display: grid; grid-template-columns: repeat(4, 1fr); gap: 24px; }
.stat { text-align: center; }
.stat b { display: block; font-family: var(--font-head); font-size: 2.4rem; color: #fff; line-height: 1; }
.stat span { color: #9fb4cc; font-size: .9rem; }

/* ---------- CTA band ---------- */
.cta-band {
  background: linear-gradient(135deg, var(--gold), #e0b24a);
  border-radius: var(--radius-lg); padding: 44px; text-align: center; color: #1a1408;
}
.cta-band h2 { color: #1a1408; }
.cta-band p { color: #4a3a12; }

/* ---------- Table ---------- */
.table-wrap { overflow-x: auto; border: 1px solid var(--line); border-radius: var(--radius); }
table { width: 100%; border-collapse: collapse; min-width: 520px; }
th, td { padding: 13px 16px; text-align: left; border-bottom: 1px solid var(--line); font-size: .95rem; }
th { background: var(--bg-navy-soft); color: var(--navy); font-weight: 700; }
tbody tr:last-child td { border-bottom: 0; }

/* ---------- FAQ ---------- */
.faq details {
  border: 1px solid var(--line); border-radius: var(--radius); padding: 4px 20px; margin-bottom: 12px; background: #fff;
}
.faq summary { cursor: pointer; font-weight: 700; color: var(--navy); padding: 14px 0; list-style: none; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; float: right; color: var(--gold-600); font-size: 1.3rem; line-height: 1; }
.faq details[open] summary::after { content: "\2212"; }
.faq details[open] summary { border-bottom: 1px solid var(--line); }
.faq p { padding: 14px 0 6px; margin: 0; }

/* ---------- Page hero (interior) ---------- */
.page-hero {
  background: linear-gradient(160deg, var(--navy), var(--navy-800));
  color: #e9f1fa; padding: 64px 0;
}
.page-hero h1 { color: #fff; max-width: 20ch; }
.page-hero p { color: #c6d6e8; max-width: 60ch; }
.breadcrumb { font-size: .85rem; color: #9fb4cc; margin-bottom: 1rem; }
.breadcrumb a { color: #cdddec; }
.breadcrumb a:hover { color: #fff; }

/* ---------- Article ---------- */
.article { max-width: 760px; margin: 0 auto; }
.article__meta { color: var(--muted); font-size: .9rem; margin-bottom: 1.5rem; }
.article h2 { margin-top: 2.2rem; }
.article h3 { margin-top: 1.6rem; color: var(--navy-800); }
.article p, .article li { color: #33414f; }
.article ul, .article ol { padding-left: 1.3rem; margin-bottom: 1.2rem; }
.article li { margin-bottom: .5rem; }
.article blockquote {
  border-left: 4px solid var(--gold); background: var(--bg-soft);
  padding: 16px 22px; margin: 1.5rem 0; border-radius: 0 var(--radius) var(--radius) 0; color: var(--navy-800);
}
.article blockquote p { margin: 0; }
.callout {
  background: var(--bg-navy-soft); border: 1px solid #d5e2f0; border-radius: var(--radius);
  padding: 20px 24px; margin: 1.6rem 0;
}
.callout strong { color: var(--navy); }

.post-card { display: flex; flex-direction: column; height: 100%; }
.post-card .tag {
  align-self: flex-start; font-size: .72rem; font-weight: 700; text-transform: uppercase;
  letter-spacing: .06em; color: var(--gold-600); background: #fbf3e2; padding: 4px 10px; border-radius: 999px; margin-bottom: 12px;
}
.post-card h3 { font-size: 1.15rem; }
.post-card .read { margin-top: auto; font-weight: 700; font-size: .9rem; padding-top: 12px; }

/* ---------- Contact / info blocks ---------- */
.info-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }
.info-item { display: flex; gap: 14px; align-items: flex-start; }
.info-item .ic { flex: none; width: 44px; height: 44px; border-radius: 10px; background: var(--bg-navy-soft); display: grid; place-items: center; color: var(--navy-700); }
.info-item b { color: var(--navy); display: block; }

/* ---------- Footer ---------- */
.site-footer { background: #0b2138; color: #a9bdd4; padding: 60px 0 28px; }
.site-footer h4 { color: #fff; font-size: 1rem; margin-bottom: 1rem; }
.footer-grid { display: grid; grid-template-columns: 1.5fr 1fr 1fr 1.2fr; gap: 32px; }
.site-footer ul { list-style: none; margin: 0; padding: 0; }
.site-footer li { margin-bottom: 9px; }
.site-footer a { color: #a9bdd4; font-size: .93rem; }
.site-footer a:hover { color: #fff; }
.footer-bottom {
  border-top: 1px solid rgba(255,255,255,.1); margin-top: 40px; padding-top: 20px;
  display: flex; justify-content: space-between; flex-wrap: wrap; gap: 10px; font-size: .85rem; color: #7f96b0;
}

/* ---------- Utilities ---------- */
.mt-0 { margin-top: 0; } .mb-0 { margin-bottom: 0; }
.section-head { max-width: 700px; margin: 0 auto 44px; text-align: center; }

/* ---------- Responsive ---------- */
@media (max-width: 960px) {
  .hero__grid, .split, .split--reverse .split__media { grid-template-columns: 1fr; }
  .split--reverse .split__media { order: 0; }
  .grid--4 { grid-template-columns: repeat(2, 1fr); }
  .stats { grid-template-columns: repeat(2, 1fr); }
  .footer-grid { grid-template-columns: 1fr 1fr; }
  .info-grid { grid-template-columns: 1fr; }
}
@media (max-width: 720px) {
  .section { padding: 52px 0; }
  .nav__links {
    position: absolute; top: 72px; left: 0; right: 0; background: #fff;
    flex-direction: column; align-items: stretch; gap: 0; padding: 10px;
    border-bottom: 1px solid var(--line); box-shadow: var(--shadow);
    display: none;
  }
  .nav__links.open { display: flex; }
  .nav__links a { padding: 12px 14px; }
  .dropdown { position: static; opacity: 1; visibility: visible; transform: none; box-shadow: none; border: 0; padding: 0 0 0 12px; margin: 0; }
  .has-dropdown:hover .dropdown { }
  .nav__toggle { display: block; }
  .nav__cta { margin: 8px 0 0; }
  .grid--2, .grid--3, .grid--4 { grid-template-columns: 1fr; }
  .footer-grid { grid-template-columns: 1fr; }
  .cta-band { padding: 30px 22px; }
}