/* Scott Terrel, CPA, LLC - site styles
   Palette and type are set once here; change the tokens to re-skin the site. */

:root {
  --navy: #0a0a8c;        /* letterhead navy (#00007F), lifted a touch for screens */
  --navy-deep: #000052;
  --navy-soft: #2a2aa6;
  --gold: #e5a300;        /* letterhead gold */
  --gold-dark: #8f6600;   /* gold for small text on light backgrounds */
  --gold-soft: #fbefc9;
  --paper: #faf8f2;
  --card: #ffffff;
  --ink: #1d2733;
  --muted: #5b6774;
  --line: #e4e0d6;
  --success: #1f7a4d;
  --danger: #b23a3a;
  --serif: "Source Serif 4", Georgia, "Times New Roman", serif;
  --sans: "Source Sans 3", "Segoe UI", system-ui, -apple-system, Arial, sans-serif;
  --radius: 10px;
  --shadow: 0 10px 30px rgba(13, 32, 51, 0.08);
  --container: 1120px;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  font-family: var(--sans);
  font-size: 1.0625rem;
  line-height: 1.6;
  color: var(--ink);
  background: var(--paper);
}
img, svg { max-width: 100%; height: auto; display: block; }
a { color: var(--navy); text-decoration-thickness: 1px; text-underline-offset: 3px; }
a:hover { color: var(--gold-dark); }
h1, h2, h3, h4 { font-family: var(--serif); color: var(--navy); line-height: 1.2; margin: 0 0 0.5em; font-weight: 700; }
h1 { font-size: clamp(2rem, 4.5vw, 3rem); letter-spacing: -0.01em; }
h2 { font-size: clamp(1.5rem, 3vw, 2.1rem); }
h3 { font-size: 1.25rem; }
p { margin: 0 0 1em; }
ul, ol { padding-left: 1.3em; }
.muted { color: var(--muted); }
.lead { font-size: 1.2rem; color: var(--muted); max-width: 60ch; }
.container { width: min(var(--container), 100% - 2rem); margin-inline: auto; }
.sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0; }
.skip-link { position: absolute; left: -999px; top: 8px; background: var(--gold); color: var(--navy-deep); padding: 0.5rem 1rem; border-radius: 6px; z-index: 100; }
.skip-link:focus { left: 8px; }

/* Buttons */
.btn {
  display: inline-block;
  padding: 0.7rem 1.25rem;
  border-radius: 999px;
  font-weight: 600;
  text-decoration: none;
  border: 2px solid transparent;
  line-height: 1.2;
  transition: background 0.15s ease, color 0.15s ease, border-color 0.15s ease, transform 0.1s ease;
}
.btn:hover { transform: translateY(-1px); }
.btn-gold { background: var(--gold); color: var(--navy-deep); border-color: var(--gold); }
.btn-gold:hover { background: var(--gold-dark); border-color: var(--gold-dark); color: #fff; }
.btn-navy { background: var(--navy); color: #fff; border-color: var(--navy); }
.btn-navy:hover { background: var(--navy-deep); border-color: var(--navy-deep); color: #fff; }
.btn-outline { background: transparent; color: var(--navy); border-color: var(--navy); }
.btn-outline:hover { background: var(--navy); color: #fff; }
.btn-light { background: #fff; color: var(--navy); border-color: #fff; }
.btn-light:hover { background: var(--gold-soft); border-color: var(--gold-soft); color: var(--navy-deep); }
.btn-lg { padding: 0.9rem 1.6rem; font-size: 1.05rem; }

/* Header */
.site-header { position: sticky; top: 0; z-index: 50; background: rgba(250, 248, 243, 0.96); backdrop-filter: blur(8px); border-bottom: 1px solid var(--line); }
.header-inner { display: flex; align-items: center; justify-content: space-between; gap: 1rem; min-height: 76px; }
.brand { display: flex; align-items: center; gap: 0.7rem; text-decoration: none; color: var(--navy); }
.brand-mark { height: 42px; width: auto; }
.brand-logo { height: 52px; width: auto; }
@media (max-width: 480px) { .brand-logo { height: 38px; } }
.brand-text { display: flex; flex-direction: column; line-height: 1.1; }
.brand-name { white-space: nowrap; font-family: var(--serif); font-weight: 700; font-size: 1.2rem; color: var(--navy); letter-spacing: 0.01em; }
.brand-sub { font-size: 0.66rem; text-transform: uppercase; letter-spacing: 0.16em; color: var(--gold-dark); font-weight: 700; margin-top: 2px; }
@media (max-width: 420px) { .brand-sub { display: none; } .brand-name { font-size: 1.05rem; } }
.footer-brand { display: flex; align-items: center; gap: 0.8rem; margin-bottom: 1rem; }
.footer-brand img { width: min(100%, 460px); height: auto; }
.footer-brand .brand-name { color: #fff; display: block; }
.footer-brand .brand-sub { color: var(--gold-soft); display: block; }
.site-nav { display: flex; align-items: center; gap: 1.5rem; }
.site-nav ul { list-style: none; display: flex; gap: 1.25rem; margin: 0; padding: 0; }
.site-nav a:not(.btn) { white-space: nowrap; text-decoration: none; font-weight: 600; color: var(--ink); padding: 0.25rem 0; border-bottom: 2px solid transparent; }
.site-nav a:not(.btn):hover, .site-nav a[aria-current="page"] { color: var(--navy); border-bottom-color: var(--gold); }
.nav-actions { display: flex; gap: 0.6rem; }
.nav-actions .btn { white-space: nowrap; padding: 0.55rem 1rem; font-size: 0.95rem; }
.nav-toggle { display: none; background: none; border: 2px solid var(--navy); border-radius: 8px; width: 44px; height: 40px; position: relative; cursor: pointer; }
.nav-toggle-bar, .nav-toggle-bar::before, .nav-toggle-bar::after { content: ""; position: absolute; left: 10px; width: 20px; height: 2px; background: var(--navy); transition: transform 0.2s ease; }
.nav-toggle-bar { top: 18px; }
.nav-toggle-bar::before { left: 0; top: -6px; }
.nav-toggle-bar::after { left: 0; top: 6px; }

@media (max-width: 1099px) {
  .nav-toggle { display: block; }
  .site-nav { display: none; position: absolute; left: 0; right: 0; top: 100%; background: var(--card); border-bottom: 1px solid var(--line); box-shadow: var(--shadow); padding: 1rem; flex-direction: column; align-items: stretch; gap: 1rem; }
  .site-nav.is-open { display: flex; }
  .site-nav ul { flex-direction: column; gap: 0; }
  .site-nav ul a { display: block; padding: 0.7rem 0.25rem; border-bottom: 1px solid var(--line) !important; }
  .nav-actions { flex-direction: column; }
  .nav-actions .btn { text-align: center; }
}

/* Hero */
.hero { background: radial-gradient(1200px 500px at 85% -10%, var(--navy-soft), transparent 60%), linear-gradient(160deg, var(--navy) 0%, var(--navy-deep) 100%); color: #fff; padding: clamp(3rem, 7vw, 5.5rem) 0; position: relative; overflow: hidden; }
.hero::after { content: ""; position: absolute; inset: auto -10% -40% auto; width: 60%; height: 80%; background: radial-gradient(closest-side, rgba(185, 137, 43, 0.28), transparent); pointer-events: none; }
.hero h1 { color: #fff; max-width: 18ch; }
.hero .eyebrow { color: var(--gold-soft); text-transform: uppercase; letter-spacing: 0.14em; font-size: 0.8rem; font-weight: 700; margin-bottom: 1rem; }
.hero p.lead { color: rgba(255, 255, 255, 0.85); }
.hero-actions { display: flex; flex-wrap: wrap; gap: 0.8rem; margin-top: 1.5rem; }
.hero-note { margin-top: 1.25rem; color: rgba(255, 255, 255, 0.75); font-size: 0.95rem; }
.hero-note a { color: var(--gold-soft); }
.hero-grid { display: grid; gap: 2.5rem; align-items: center; grid-template-columns: 1.3fr 1fr; position: relative; }
@media (max-width: 800px) { .hero-grid { grid-template-columns: 1fr; } }

.hero-card { background: rgba(255, 255, 255, 0.08); border: 1px solid rgba(255, 255, 255, 0.18); border-radius: var(--radius); padding: 1.5rem; backdrop-filter: blur(6px); }
.hero-card h2 { color: var(--gold-soft); font-size: 1.05rem; text-transform: uppercase; letter-spacing: 0.1em; font-family: var(--sans); margin-bottom: 1rem; }
.hero-card ol { margin: 0; padding-left: 1.2rem; }
.hero-card li { margin-bottom: 0.6rem; }
.hero-card li strong { color: #fff; }

/* Trust strip */
.trust { background: var(--card); border-bottom: 1px solid var(--line); }
.trust ul { list-style: none; margin: 0; padding: 1rem 0; display: flex; flex-wrap: wrap; justify-content: center; gap: 0.75rem 2rem; font-weight: 600; color: var(--navy); }
.trust li::before { content: "\2713"; color: var(--gold); margin-right: 0.5rem; font-weight: 700; }

/* Sections */
.section { padding: clamp(2.5rem, 6vw, 4.5rem) 0; }
.section-alt { background: var(--card); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.section-head { display: flex; align-items: end; justify-content: space-between; gap: 1rem; flex-wrap: wrap; margin-bottom: 1.75rem; }
.section-head p { margin: 0; }
.eyebrow { color: var(--gold-dark); text-transform: uppercase; letter-spacing: 0.14em; font-size: 0.78rem; font-weight: 700; margin-bottom: 0.5rem; }

/* Cards */
.grid { display: grid; gap: 1.25rem; grid-template-columns: repeat(auto-fit, minmax(250px, 1fr)); }
.card { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 1.5rem; box-shadow: 0 1px 0 rgba(13, 32, 51, 0.03); display: flex; flex-direction: column; transition: box-shadow 0.15s ease, transform 0.15s ease; }
.card:hover { box-shadow: var(--shadow); transform: translateY(-2px); }
.card h3 { margin-top: 0.25rem; }
.card h3 a { text-decoration: none; }
.card p { color: var(--muted); flex: 1; }
.card .card-link { font-weight: 600; text-decoration: none; }
.card .card-link::after { content: " \2192"; }
.card-rule { width: 36px; height: 3px; background: var(--gold); border-radius: 2px; margin-bottom: 0.75rem; }

/* Steps */
.steps { list-style: none; padding: 0; margin: 0; display: grid; gap: 1.25rem; grid-template-columns: repeat(auto-fit, minmax(190px, 1fr)); counter-reset: step; }
.steps li { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 1.5rem 1.25rem 1.25rem; position: relative; counter-increment: step; }
.steps li::before { content: counter(step); position: absolute; top: -14px; left: 1.1rem; width: 30px; height: 30px; border-radius: 50%; background: var(--gold); color: var(--navy-deep); display: grid; place-items: center; font-weight: 700; font-size: 0.95rem; }
.steps h3 { font-size: 1.05rem; margin: 0.25rem 0 0.4rem; }
.steps p { margin: 0; color: var(--muted); font-size: 0.98rem; }

/* Deadlines */
.dates-list { list-style: none; padding: 0; margin: 0; display: grid; gap: 0.9rem; }
.date-item { display: grid; grid-template-columns: 92px 1fr; gap: 1rem; background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 1rem 1.2rem; }
.date-badge { background: var(--navy); color: #fff; border-radius: 8px; text-align: center; padding: 0.4rem 0.25rem; align-self: start; }
.date-badge .d-mon { display: block; text-transform: uppercase; letter-spacing: 0.1em; font-size: 0.7rem; color: var(--gold-soft); }
.date-badge .d-day { display: block; font-family: var(--serif); font-size: 1.6rem; line-height: 1.1; font-weight: 700; }
.date-badge .d-wk { display: block; font-size: 0.72rem; opacity: 0.85; }
.date-item h3 { font-size: 1.1rem; margin: 0 0 0.3rem; }
.date-item p { margin: 0 0 0.5rem; color: var(--muted); font-size: 0.98rem; }
.tags { display: flex; flex-wrap: wrap; gap: 0.4rem; list-style: none; padding: 0; margin: 0; }
.tag { font-size: 0.74rem; text-transform: uppercase; letter-spacing: 0.08em; font-weight: 700; color: var(--navy); background: var(--gold-soft); border-radius: 999px; padding: 0.15rem 0.6rem; }
.month-heading { margin: 2rem 0 1rem; padding-bottom: 0.4rem; border-bottom: 2px solid var(--gold); display: inline-block; }
.moved-note { font-size: 0.85rem; color: var(--muted); }
.notes { background: var(--gold-soft); border-radius: var(--radius); padding: 1.25rem 1.5rem; margin-top: 2rem; }
.notes ul { margin: 0; }

/* News */
.news-list { list-style: none; padding: 0; margin: 0; display: grid; gap: 1rem; }
.news-item { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 1.1rem 1.3rem; }
.news-item .meta { font-size: 0.85rem; color: var(--muted); display: flex; gap: 0.75rem; flex-wrap: wrap; margin-bottom: 0.3rem; }
.news-item .source { font-weight: 700; color: var(--gold-dark); text-transform: uppercase; letter-spacing: 0.08em; font-size: 0.75rem; }
.news-item h3 { font-size: 1.12rem; margin: 0 0 0.35rem; }
.news-item p { margin: 0; color: var(--muted); }
.news-item h3 a { text-decoration: none; }
.news-item h3 a:hover { text-decoration: underline; }

/* Page header */
.page-head { background: linear-gradient(160deg, var(--navy) 0%, var(--navy-deep) 100%); color: #fff; padding: clamp(2.25rem, 5vw, 3.5rem) 0; }
.page-head h1 { color: #fff; margin-bottom: 0.4rem; }
.page-head p { color: rgba(255, 255, 255, 0.82); margin: 0; max-width: 65ch; font-size: 1.1rem; }
.page-head .eyebrow { color: var(--gold-soft); }

/* Prose */
.prose { max-width: 72ch; }
.prose h2 { margin-top: 2rem; font-size: 1.6rem; }
.prose h3 { margin-top: 1.5rem; }
.prose ul li, .prose ol li { margin-bottom: 0.35rem; }
.prose table { border-collapse: collapse; width: 100%; margin: 1rem 0 1.5rem; font-size: 0.98rem; }
.prose th, .prose td { text-align: left; padding: 0.55rem 0.7rem; border-bottom: 1px solid var(--line); vertical-align: top; }
.prose th { background: var(--gold-soft); color: var(--navy); }
.prose blockquote { margin: 1.25rem 0; padding: 0.75rem 1.25rem; border-left: 4px solid var(--gold); background: var(--card); color: var(--muted); }
.two-col { display: grid; gap: 2.5rem; grid-template-columns: minmax(0, 1fr) 320px; align-items: start; }
@media (max-width: 900px) { .two-col { grid-template-columns: 1fr; } }
.aside-card { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 1.4rem; position: sticky; top: 96px; }
.aside-card h2 { font-size: 1.15rem; }
.aside-card .btn { width: 100%; text-align: center; margin-top: 0.6rem; }
.aside-card dl { margin: 0; }
.aside-card dt { font-weight: 700; color: var(--navy); margin-top: 0.75rem; }
.aside-card dd { margin: 0.1rem 0 0; color: var(--muted); }

/* Services page */
.service-block { display: grid; grid-template-columns: 1fr 1.4fr; gap: 2rem; padding: 2rem 0; border-bottom: 1px solid var(--line); scroll-margin-top: 96px; }
.service-block:last-of-type { border-bottom: 0; }
.service-block h2 { margin-bottom: 0.4rem; }
.service-block .who { color: var(--gold-dark); font-weight: 600; font-size: 0.95rem; }
.service-block ul { margin: 0.5rem 0 0; columns: 1; }
.service-block li { margin-bottom: 0.3rem; }
@media (max-width: 760px) { .service-block { grid-template-columns: 1fr; gap: 0.75rem; } }
.toc { display: flex; flex-wrap: wrap; gap: 0.5rem; list-style: none; padding: 0; margin: 0 0 1rem; }
.toc a { display: inline-block; padding: 0.35rem 0.85rem; border: 1px solid var(--line); border-radius: 999px; background: var(--card); text-decoration: none; font-weight: 600; font-size: 0.92rem; }
.toc a:hover { border-color: var(--gold); }
.faq details { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 0.9rem 1.2rem; margin-bottom: 0.7rem; }
.faq summary { font-weight: 700; color: var(--navy); cursor: pointer; }
.faq details p { margin: 0.6rem 0 0; color: var(--muted); }
.price-table { width: 100%; border-collapse: collapse; margin-top: 1rem; }
.price-table td { padding: 0.5rem 0; border-bottom: 1px solid var(--line); }
.price-table td:last-child { text-align: right; font-weight: 700; color: var(--navy); }

/* Pay page */
.pay-form { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 1.75rem; }
.pay-form label { display: block; font-weight: 700; color: var(--navy); margin: 0.9rem 0 0.3rem; }
.pay-form input { width: 100%; font: inherit; padding: 0.7rem 0.9rem; border: 1px solid #c9c4b8; border-radius: 8px; background: #fff; color: var(--ink); }
.pay-form input:focus { outline: 3px solid rgba(185, 137, 43, 0.35); border-color: var(--gold); }
.amount-wrap { position: relative; }
.amount-wrap span { position: absolute; left: 0.9rem; top: 50%; transform: translateY(-50%); color: var(--muted); font-weight: 700; }
.amount-wrap input { padding-left: 1.7rem; }
.pay-status { min-height: 1.5rem; margin: 1rem 0 0.5rem; font-weight: 600; }
.pay-status.ok { color: var(--success); }
.pay-status.err { color: var(--danger); }
#paypal-button-container { margin-top: 1.25rem; min-height: 48px; }
.secure-note { font-size: 0.9rem; color: var(--muted); display: flex; gap: 0.5rem; align-items: start; margin-top: 1rem; }
.secure-note::before { content: "\1F512"; }

/* Contact */
.contact-grid { display: grid; gap: 2rem; grid-template-columns: 1fr 1fr; align-items: start; }
@media (max-width: 800px) { .contact-grid { grid-template-columns: 1fr; } }
.contact-card { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 1.6rem; }
.contact-card dl { margin: 0; display: grid; grid-template-columns: 110px 1fr; gap: 0.5rem 1rem; }
.contact-card dt { font-weight: 700; color: var(--navy); }
.contact-card dd { margin: 0; }
.map-embed { border: 0; width: 100%; height: 320px; border-radius: var(--radius); background: var(--line); }

/* CTA band */
.cta-band { background: var(--navy); color: #fff; padding: clamp(2.5rem, 5vw, 3.5rem) 0; }
.cta-band h2 { color: #fff; }
.cta-band p { color: rgba(255, 255, 255, 0.8); max-width: 60ch; }
.cta-inner { display: flex; align-items: center; justify-content: space-between; gap: 2rem; flex-wrap: wrap; }
.cta-inner .btn-row { display: flex; gap: 0.75rem; flex-wrap: wrap; }

/* Footer */
.site-footer { background: var(--navy-deep); color: rgba(255, 255, 255, 0.85); padding: 3rem 0 1.5rem; margin-top: 0; }
.site-footer a { color: #fff; }
.site-footer a:hover { color: var(--gold-soft); }
.footer-grid { display: grid; gap: 2rem; grid-template-columns: 1.4fr 1fr 1fr; }
@media (max-width: 800px) { .footer-grid { grid-template-columns: 1fr; } }
.footer-logo { height: 44px; width: auto; margin-bottom: 1rem; }
.footer-heading { color: var(--gold-soft); font-family: var(--sans); font-size: 0.85rem; text-transform: uppercase; letter-spacing: 0.14em; margin-bottom: 0.75rem; }
.footer-links, .social-links { list-style: none; padding: 0; margin: 0; }
.footer-links li { margin-bottom: 0.4rem; }
.footer-links a, .social-links a { text-decoration: none; }
.social-links { display: flex; gap: 1rem; margin-top: 1rem; }
.footer-nap, .footer-hours { margin-bottom: 0.75rem; }
.footer-legal { border-top: 1px solid rgba(255, 255, 255, 0.12); margin-top: 2rem; padding-top: 1.25rem; font-size: 0.9rem; }
.footer-legal .muted { color: rgba(255, 255, 255, 0.6); }

/* Misc */
.callout { border-left: 4px solid var(--gold); background: var(--card); padding: 1rem 1.25rem; border-radius: 0 var(--radius) var(--radius) 0; margin: 1.5rem 0; }
.callout strong { color: var(--navy); }
.center { text-align: center; }
.not-found { padding: 5rem 0; text-align: center; }
.not-found h1 { font-size: 4rem; }
@media print { .site-header, .site-footer, .hero-actions, .nav-actions { display: none !important; } body { background: #fff; } }

/* Two equal columns (home: dates + news; contact: email + links) */
.split { display: grid; gap: 2.5rem; grid-template-columns: 1fr 1fr; align-items: start; }
@media (max-width: 900px) { .split { grid-template-columns: 1fr; } }
.footer-offices { display: grid; gap: 0.75rem; grid-template-columns: 1fr 1fr; }
@media (max-width: 500px) { .footer-offices { grid-template-columns: 1fr; } }
.footer-nap { font-size: 0.95rem; line-height: 1.5; }
.footer-nap strong { color: var(--gold-soft); }
.who { color: var(--gold-dark); font-weight: 700; font-size: 0.8rem; text-transform: uppercase; letter-spacing: 0.12em; margin: 0 0 0.3rem; }
.firm-note { margin-top: 0.5rem !important; color: var(--ink) !important; border-left: 3px solid var(--gold); padding-left: 0.75rem; }

/* Give PayPal's buttons full width on phones */
@media (max-width: 480px) { .pay-form { padding: 1.1rem; } .container { width: min(var(--container), 100% - 1.5rem); } }

/* Preview-only helpers (unused on the live site) */
.preview-banner { background: var(--gold); color: var(--navy-deep); text-align: center; font-weight: 700; padding: 0.5rem 1rem; font-size: 0.95rem; }
.preview-note { border: 2px dashed var(--gold); background: var(--gold-soft); border-radius: var(--radius); padding: 1.25rem; color: var(--navy); font-weight: 600; margin-top: 1.25rem; }

/* Single-office contact layout */
.contact-grid.single { grid-template-columns: minmax(0, 720px); justify-content: center; }
.contact-grid.single .map-embed { height: 360px; }