/* ==========================================================================
   Tax & Business Solutions
   A plain, static site. No scroll engine, no pinned sections, no horizontal
   scrolling. Colours are taken from the firm's own logo.
   ========================================================================== */

:root {
  /* brand, sampled from the logo */
  --green:        #007800;   /* the wordmark and bars. 5.8:1 on white */
  --green-dark:   #005A00;
  --green-bright: #18C820;   /* the arrow. Graphics only, 2.3:1 on white */

  --ink:      #16201A;
  --ink-soft: #566056;
  --bg:       #FFFFFF;
  --bg-alt:   #F4F8F4;
  --line:     #E1E8E1;
  --line-soft:#EEF2EE;
  --wash:     #F0F7F0;

  --font-display: "Archivo", system-ui, sans-serif;
  --font-text:    "IBM Plex Sans", system-ui, sans-serif;
  --font-mono:    "IBM Plex Mono", ui-monospace, monospace;

  --header-h: 4.5rem;
  --r:    0.625rem;
  --r-sm: 0.375rem;
  --wrap: 71rem;

  --shadow-1: 0 1px 2px rgba(20,40,20,.05), 0 2px 8px rgba(20,40,20,.04);
  --shadow-2: 0 2px 6px rgba(20,40,20,.06), 0 12px 28px rgba(20,40,20,.08);
  --ease: cubic-bezier(.22,1,.36,1);
}

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

html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } }

body {
  margin: 0;
  background: var(--bg);
  color: var(--ink);
  font-family: var(--font-text);
  font-size: 1rem;
  line-height: 1.6;
  -webkit-font-smoothing: antialiased;
}

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

h1, h2, h3, h4 {
  font-family: var(--font-display);
  font-weight: 700;
  line-height: 1.12;
  letter-spacing: -0.02em;
  margin: 0;
  text-wrap: balance;
}
h1 { font-size: clamp(1.875rem, 4.1vw, 3rem); letter-spacing: -0.03em; }
h2 { font-size: clamp(1.625rem, 3vw, 2.25rem); }
h3 { font-size: 1.1875rem; }
p  { margin: 0; text-wrap: pretty; }

a { color: var(--green); }
:where(a, button, input, select, textarea, summary, [tabindex]):focus-visible {
  outline: 2px solid var(--green);
  outline-offset: 2px;
  border-radius: var(--r-sm);
}

.wrap { width: min(100% - 2.5rem, var(--wrap)); margin-inline: auto; }
@media (max-width: 40rem) { .wrap { width: min(100% - 2rem, var(--wrap)); } }

.section { padding-block: clamp(3.5rem, 7vw, 5.5rem); }
/* the header is sticky, so an anchor jump has to stop short of it */
section[id], [id="top"] { scroll-margin-top: calc(var(--header-h) + 1rem); }
.section--alt { background: var(--bg-alt); }
.section__head { max-width: 46rem; margin-bottom: clamp(2rem, 4vw, 2.75rem); }
.section__head p { margin-top: 0.875rem; color: var(--ink-soft); font-size: 1.0625rem; }
.eyebrow {
  display: block; margin-bottom: 0.75rem;
  font-family: var(--font-mono); font-size: 0.75rem;
  letter-spacing: 0.12em; text-transform: uppercase; color: var(--green);
}

.mono { font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
.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 {
  position: fixed; top: .5rem; left: .5rem; z-index: 100; transform: translateY(-200%);
  background: var(--green); color: #fff; padding: .625rem 1rem;
  border-radius: var(--r-sm); text-decoration: none; font-weight: 600;
}
.skip:focus { transform: none; }

/* ---------- buttons ------------------------------------------------------ */

.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: .5rem;
  font: inherit; font-weight: 600; font-size: .9375rem;
  padding: .75rem 1.25rem; border-radius: var(--r-sm);
  border: 1.5px solid transparent; cursor: pointer; text-decoration: none;
  white-space: nowrap;
  transition: background-color .15s var(--ease), border-color .15s var(--ease),
              color .15s var(--ease), transform .1s var(--ease);
}
.btn:active { transform: translateY(1px); }
.btn--primary { background: var(--green); color: #fff; }
.btn--outline { background: #fff; color: var(--green); border-color: var(--line); }
.btn--sm { padding: .5rem .875rem; font-size: .875rem; }
.btn--block { width: 100%; }
@media (hover: hover) and (pointer: fine) {
  .btn--primary:hover { background: var(--green-dark); }
  .btn--outline:hover { border-color: var(--green); background: var(--wash); }
}

/* ---------- header ------------------------------------------------------- */

.header {
  position: sticky; top: 0; z-index: 50;
  background: rgba(255,255,255,.94);
  backdrop-filter: saturate(140%) blur(10px);
  border-bottom: 1px solid var(--line);
}
.header__in {
  height: var(--header-h);
  display: flex; align-items: center; gap: 1.25rem;
}
.logo { flex: none; display: block; }
.logo img { width: auto; height: 2.5rem; }
@media (max-width: 40rem) { .logo img { height: 2.125rem; } }

.nav { margin-left: auto; display: flex; align-items: center; gap: .125rem; }
.nav a {
  padding: .5rem .6875rem; border-radius: var(--r-sm);
  color: var(--ink-soft); text-decoration: none; font-size: .9375rem; font-weight: 500;
  transition: color .15s var(--ease), background-color .15s var(--ease);
}
@media (hover: hover) and (pointer: fine) { .nav a:hover { color: var(--green); background: var(--wash); } }
.nav a[aria-current="true"] { color: var(--green); background: var(--wash); font-weight: 600; }

.header__cta { display: flex; align-items: center; gap: .625rem; flex: none; }
.header__phone {
  display: inline-flex; align-items: center; gap: .4375rem;
  color: var(--ink); text-decoration: none; font-weight: 600; font-size: .9375rem;
  white-space: nowrap;
}
@media (hover: hover) and (pointer: fine) { .header__phone:hover { color: var(--green); } }

.burger {
  display: none; margin-left: auto;
  width: 2.75rem; height: 2.75rem; border: 1px solid var(--line);
  border-radius: var(--r-sm); background: #fff; cursor: pointer;
  align-items: center; justify-content: center;
}
.burger span, .burger span::before, .burger span::after {
  display: block; width: 1.125rem; height: 2px; background: var(--ink); border-radius: 2px;
  transition: transform .2s var(--ease), opacity .2s var(--ease);
}
.burger span { position: relative; }
.burger span::before, .burger span::after { content: ""; position: absolute; left: 0; }
.burger span::before { top: -6px; }
.burger span::after  { top: 6px; }
[data-menu-open] .burger span { background: transparent; }
[data-menu-open] .burger span::before { transform: translateY(6px) rotate(45deg); }
[data-menu-open] .burger span::after  { transform: translateY(-6px) rotate(-45deg); }

@media (max-width: 61.99rem) {
  .burger { display: inline-flex; }
  .nav {
    position: fixed; inset: var(--header-h) 0 auto 0;
    flex-direction: column; align-items: stretch; gap: 0; margin: 0;
    background: #fff; border-bottom: 1px solid var(--line);
    padding: .5rem .75rem 1rem;
    box-shadow: var(--shadow-2);
    display: none;
  }
  [data-menu-open] .nav { display: flex; }
  .nav a { padding: .875rem 1rem; font-size: 1.0625rem; border-radius: var(--r-sm); }
  .header__cta { display: none; }
  .nav .nav__phone { display: flex; margin-top: .5rem; }
}
.nav .nav__phone { display: none; }

/* ---------- hero --------------------------------------------------------- */

.hero {
  background: linear-gradient(170deg, #FFFFFF 0%, #F1F8F1 42%, #E4F1E4 100%);
  border-bottom: 1px solid var(--line);
  padding-block: clamp(3rem, 6vw, 4.75rem);
}
.hero__grid { display: grid; gap: clamp(2rem, 4vw, 3.5rem); align-items: center; }
@media (min-width: 56rem) { .hero__grid { grid-template-columns: minmax(0,1.1fr) minmax(0,.9fr); } }

.hero h1 { max-width: 19ch; }
.hero h1 em { font-style: normal; color: var(--green); }
.hero__tag {
  margin-top: 1.25rem; font-size: 1.125rem; color: var(--ink-soft);
  display: flex; flex-wrap: wrap; align-items: center; gap: .625rem;
}
.hero__tag b { color: var(--ink); font-weight: 600; }
/* a drawn divider rather than a low-contrast pipe character */
.hero__tag i { width: 1px; height: 1.125rem; background: var(--green-bright); flex: none; }
.hero__acts { display: flex; flex-wrap: wrap; gap: .75rem; margin-top: 1.75rem; }
.hero__trust {
  margin-top: 2rem; padding-top: 1.25rem; border-top: 1px solid var(--line);
  display: flex; flex-wrap: wrap; gap: .5rem 1.5rem;
  font-size: .875rem; color: var(--ink-soft);
}
.hero__trust span { display: inline-flex; align-items: center; gap: .5rem; }
.hero__trust svg { color: var(--green); flex: none; }

/* ---------- cards and forms --------------------------------------------- */

.card {
  background: #fff; border: 1px solid var(--line);
  border-radius: var(--r); box-shadow: var(--shadow-1);
}
.card__body { padding: clamp(1.25rem, 2.5vw, 1.75rem); }
.card h3 + p { margin-top: .5rem; color: var(--ink-soft); font-size: .9375rem; }

.field { display: grid; gap: .375rem; margin-bottom: .875rem; }
.field:last-child { margin-bottom: 0; }
.field > label { font-size: .875rem; font-weight: 600; }
.field > label span { color: var(--ink-soft); font-weight: 400; }

.input, .select, .textarea {
  width: 100%; font: inherit; font-size: 1rem;
  padding: .6875rem .8125rem;
  border: 1.5px solid var(--line); border-radius: var(--r-sm);
  background: #fff; color: var(--ink);
  transition: border-color .15s var(--ease);
}
.input:focus, .select:focus, .textarea:focus { border-color: var(--green); outline: none; }
.textarea { min-height: 6.5rem; resize: vertical; }
.select { appearance: none;
  background-image: linear-gradient(45deg, transparent 50%, var(--ink-soft) 50%),
                    linear-gradient(135deg, var(--ink-soft) 50%, transparent 50%);
  background-position: right 1rem center, right .75rem center;
  background-size: 5px 5px, 5px 5px; background-repeat: no-repeat; padding-right: 2rem; }
.input--num { font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
.row2 { display: grid; grid-template-columns: 1fr 1fr; gap: .875rem; }
@media (max-width: 30rem) { .row2 { grid-template-columns: 1fr; } }

.form-note { margin-top: .75rem; font-size: .8125rem; color: var(--ink-soft); }
.form-ok { margin-top: .75rem; font-size: .875rem; color: var(--green); font-weight: 600; }

/* ---------- services ----------------------------------------------------- */

.svc-grid {
  display: grid; gap: 1rem;
  grid-template-columns: repeat(auto-fit, minmax(19rem, 1fr));
}
.svc { display: flex; flex-direction: column; }
.svc__body { padding: 1.375rem 1.375rem 1rem; }
.svc__body h3 { color: var(--ink); }
.svc__stance { margin-top: .5rem; color: var(--green); font-weight: 600; font-size: .9375rem; line-height: 1.45; }
.svc__desc { margin-top: .625rem; color: var(--ink-soft); font-size: .9375rem; }

.svc details { border-top: 1px solid var(--line-soft); margin-top: auto; }
.svc summary {
  list-style: none; cursor: pointer; padding: .8125rem 1.375rem;
  display: flex; align-items: center; justify-content: space-between; gap: 1rem;
  font-size: .875rem; font-weight: 600; color: var(--green);
}
.svc summary::-webkit-details-marker { display: none; }
.svc summary .chev { transition: transform .2s var(--ease); flex: none; }
.svc details[open] summary .chev { transform: rotate(180deg); }
.svc ul { margin: 0; padding: 0 1.375rem 1.125rem; list-style: none; display: grid; gap: .5rem; }
.svc li { font-size: .875rem; line-height: 1.45; padding-left: 1.125rem; position: relative; }
.svc li::before {
  content: ""; position: absolute; left: 0; top: .5rem;
  width: .375rem; height: .375rem; border-radius: 50%; background: var(--green-bright);
}
.svc li b { display: block; font-weight: 600; }
.svc li span { color: var(--ink-soft); }

/* ---------- calculators -------------------------------------------------- */

.calc__tabs { display: flex; flex-wrap: wrap; gap: .5rem; margin-bottom: 1.5rem; }
.tab {
  font: inherit; font-size: .9375rem; font-weight: 500; cursor: pointer;
  padding: .5625rem 1rem; border-radius: 2rem;
  border: 1.5px solid var(--line); background: #fff; color: var(--ink-soft);
  transition: all .15s var(--ease);
}
@media (hover: hover) and (pointer: fine) { .tab:hover { border-color: var(--green); color: var(--green); } }
.tab[aria-selected="true"] { background: var(--green); border-color: var(--green); color: #fff; font-weight: 600; }

.calc__grid { display: grid; gap: 1.25rem; }
@media (min-width: 54rem) { .calc__grid { grid-template-columns: minmax(0,20rem) minmax(0,1fr); align-items: start; } }

.result { display: grid; gap: .75rem; grid-template-columns: repeat(auto-fit, minmax(9rem,1fr)); }
.result__i { padding: .875rem 1rem; border-radius: var(--r-sm); background: var(--bg-alt); border: 1px solid var(--line-soft); }
.result__i dt { font-size: .75rem; color: var(--ink-soft); font-weight: 600; }
.result__i dd { margin: .3125rem 0 0; font-family: var(--font-mono); font-variant-numeric: tabular-nums;
  font-size: 1.375rem; font-weight: 600; letter-spacing: -.02em; line-height: 1; }
.result__i--big { background: var(--wash); border-color: rgba(0,120,0,.25); }
.result__i--big dd { color: var(--green); font-size: 1.75rem; }

.bands { margin-top: 1.25rem; display: grid; gap: .4375rem; }
.bands__r { display: grid; grid-template-columns: 3rem 1fr 5.5rem; gap: .75rem; align-items: center;
  font-family: var(--font-mono); font-size: .8125rem; font-variant-numeric: tabular-nums; }
.bands__bar { height: .875rem; background: var(--line-soft); border-radius: 3px; overflow: hidden; }
.bands__bar i { display: block; height: 100%; width: var(--w,0%); background: var(--green); border-radius: 3px; }
.bands__r span:last-child { text-align: right; color: var(--ink-soft); }

.calc__note { margin-top: 1.25rem; font-size: .875rem; color: var(--ink-soft); line-height: 1.6; }
.calc__note b { color: var(--ink); }
.table { width: 100%; border-collapse: collapse; font-family: var(--font-mono); font-size: .8125rem;
  font-variant-numeric: tabular-nums; margin-top: 1.25rem; }
.table th { text-align: right; font-size: .6875rem; letter-spacing: .06em; text-transform: uppercase;
  color: var(--ink-soft); padding: .375rem .5rem; border-bottom: 1.5px solid var(--line); }
.table td { text-align: right; padding: .375rem .5rem; border-bottom: 1px solid var(--line-soft); }
.table th:first-child, .table td:first-child { text-align: left; }

.disclaim { margin-top: 1.5rem; padding: .875rem 1rem; background: var(--bg-alt);
  border-radius: var(--r-sm); font-size: .8125rem; color: var(--ink-soft); line-height: 1.55; }

/* ---------- accordions (resources) --------------------------------------- */

.acc { border: 1px solid var(--line); border-radius: var(--r); background: #fff; overflow: hidden; }
.acc + .acc { margin-top: .75rem; }
.acc > summary {
  list-style: none; cursor: pointer; padding: 1.125rem 1.25rem;
  display: flex; align-items: center; justify-content: space-between; gap: 1rem;
}
.acc > summary::-webkit-details-marker { display: none; }
.acc__t { font-family: var(--font-display); font-weight: 700; font-size: 1.0625rem; }
.acc__n { margin-left: auto; font-family: var(--font-mono); font-size: .75rem; color: var(--ink-soft); }
.acc .chev { transition: transform .2s var(--ease); color: var(--green); flex: none; }
.acc[open] .chev { transform: rotate(180deg); }
.acc[open] > summary { border-bottom: 1px solid var(--line-soft); }
.acc__body { padding: 1.25rem; }

.rows { display: grid; }
.rows > div { display: grid; grid-template-columns: minmax(0,1fr) auto; gap: 1rem;
  align-items: baseline; padding: .625rem 0; border-bottom: 1px solid var(--line-soft); }
.rows > div:last-child { border-bottom: 0; }
.rows dt small { display: block; color: var(--ink-soft); font-size: .8125rem; margin-top: .125rem; }
.rows dd { margin: 0; font-family: var(--font-mono); font-weight: 600; font-size: .875rem; white-space: nowrap; }

.keeps { width: 100%; border-collapse: collapse; font-size: .875rem; table-layout: fixed; }
.keeps col.a { width: 44%; } .keeps col.b { width: 20%; } .keeps col.c { width: 36%; }
.keeps th { text-align: left; font-size: .6875rem; letter-spacing: .08em; text-transform: uppercase;
  color: var(--ink-soft); padding: 0 .5rem .5rem 0; border-bottom: 1.5px solid var(--line); }
.keeps td { padding: .5rem .5rem .5rem 0; border-bottom: 1px solid var(--line-soft); vertical-align: top; }
.keeps td:nth-child(2) { font-family: var(--font-mono); font-size: .8125rem; font-weight: 600; }
.keeps td:last-child { color: var(--ink-soft); font-size: .8125rem; }
@media (max-width: 40rem) { .keeps col.a{width:52%} .keeps col.b{width:48%} .keeps th:last-child, .keeps td:last-child { display: none; } }

.links { list-style: none; margin: 0; padding: 0; }
.links li + li { border-top: 1px solid var(--line-soft); }
.links a { display: flex; justify-content: space-between; gap: 1rem; align-items: baseline;
  padding: .625rem 0; text-decoration: none; color: inherit; }
.links b { font-weight: 600; font-size: .9375rem; }
.links small { display: block; color: var(--ink-soft); font-size: .8125rem; }
.links i { font-style: normal; font-family: var(--font-mono); font-size: .6875rem; color: var(--green); flex: none; }
@media (hover: hover) and (pointer: fine) { .links a:hover b { color: var(--green); } }

.gloss__az { display: flex; flex-wrap: wrap; gap: .25rem; margin: .875rem 0; }
.az { width: 1.75rem; height: 1.75rem; border: 1px solid var(--line); border-radius: var(--r-sm);
  background: #fff; font: inherit; font-family: var(--font-mono); font-size: .75rem; font-weight: 600;
  color: var(--ink-soft); cursor: pointer; transition: all .12s var(--ease); }
@media (hover: hover) and (pointer: fine) { .az:hover { border-color: var(--green); color: var(--green); } }
.az[data-dim] { opacity: .3; }
.gloss__list { max-height: 26rem; overflow-y: auto; padding-right: .625rem; }
.gloss__list > div { padding: .625rem 0; border-bottom: 1px solid var(--line-soft); }
.gloss__list dt { font-weight: 600; font-size: .9375rem; }
.gloss__list dd { margin: .25rem 0 0; color: var(--ink-soft); font-size: .875rem; line-height: 1.55; }
.gloss__letter { padding: .875rem 0 .25rem !important; border-bottom: 0 !important; }
.gloss__letter dt { font-family: var(--font-mono); color: var(--green); letter-spacing: .1em; font-size: .8125rem; }

/* ---------- profile, tools, contact, footer ------------------------------ */

.creds { display: grid; gap: 1rem; grid-template-columns: repeat(auto-fit, minmax(15rem,1fr)); margin-top: 2rem; }
.cred { padding: 1.125rem 1.25rem; background: #fff; border: 1px solid var(--line); border-radius: var(--r); }
.cred b { display: block; font-size: .9375rem; font-weight: 600; }
.cred span { display: block; margin-top: .25rem; font-size: .8125rem; color: var(--ink-soft); }
.cred i { font-style: normal; display: block; margin-bottom: .5rem; font-family: var(--font-mono);
  font-size: .6875rem; letter-spacing: .1em; text-transform: uppercase; color: var(--green); }

.tools-grid { display: grid; gap: 1rem; grid-template-columns: repeat(auto-fit, minmax(17rem,1fr)); }

.contact__grid { display: grid; gap: clamp(1.5rem,3vw,2.5rem); }
@media (min-width: 54rem) { .contact__grid { grid-template-columns: minmax(0,.85fr) minmax(0,1.15fr); } }
.contact__list { display: grid; margin-top: 1.5rem; }
.contact__list a, .contact__list div {
  display: grid; grid-template-columns: 4.5rem minmax(0,1fr); gap: .875rem; align-items: baseline;
  padding: .75rem 0; border-top: 1px solid var(--line); text-decoration: none; color: inherit; }
.contact__list .k { font-family: var(--font-mono); font-size: .6875rem; letter-spacing: .1em;
  text-transform: uppercase; color: var(--ink-soft); }
.contact__list .v { font-size: 1rem; font-weight: 600; }
@media (hover: hover) and (pointer: fine) { .contact__list a:hover .v { color: var(--green); } }

.footer { background: var(--green); color: #fff; padding-block: clamp(2.5rem,5vw,3.5rem) 2rem; }
.footer a { color: #fff; }
.footer__grid { display: grid; gap: 2rem; grid-template-columns: repeat(auto-fit, minmax(13rem,1fr)); }
.footer h4 { font-family: var(--font-display); font-size: 1rem; margin-bottom: .875rem; }
.footer ul { list-style: none; margin: 0; padding: 0; display: grid; gap: .4375rem; }
.footer a { text-decoration: none; font-size: .9375rem; opacity: .88; }
@media (hover: hover) and (pointer: fine) { .footer a:hover { opacity: 1; text-decoration: underline; } }
.footer__legal { margin-top: 2.5rem; padding-top: 1.5rem; border-top: 1px solid rgba(255,255,255,.22);
  font-size: .8125rem; opacity: .82; line-height: 1.6; }

.totop {
  position: fixed; right: 1rem; bottom: 1rem; z-index: 40;
  width: 2.75rem; height: 2.75rem; border-radius: 50%;
  border: 1px solid var(--line); background: #fff; color: var(--green);
  box-shadow: var(--shadow-2); cursor: pointer;
  display: grid; place-items: center;
  opacity: 0; pointer-events: none; transform: translateY(.5rem);
  transition: opacity .2s var(--ease), transform .2s var(--ease);
}
.totop[data-show] { opacity: 1; pointer-events: auto; transform: none; }

/* gentle reveal on entry. Opacity only, so nothing moves under the reader. */
.reveal { opacity: 0; transform: translateY(10px); }
.reveal[data-in] { opacity: 1; transform: none; transition: opacity .5s var(--ease), transform .5s var(--ease); }
@media (prefers-reduced-motion: reduce) {
  .reveal { opacity: 1; transform: none; }
  .reveal[data-in] { transition: none; }
}


/* ---------- page heads and shared blocks (multi-page) -------------------- */

.pagehead {
  background: linear-gradient(170deg, #FFFFFF 0%, #F1F8F1 60%, #E9F3E9 100%);
  border-bottom: 1px solid var(--line);
  padding-block: clamp(2.75rem, 6vw, 4.5rem) clamp(2.25rem, 5vw, 3.5rem);
}
.pagehead h1 { max-width: 20ch; }
.pagehead__lede { margin-top: 1.125rem; max-width: 60ch; font-size: 1.0625rem; color: var(--ink-soft); }
.pagehead__lede b { color: var(--ink); }

.nav a[aria-current="page"] { color: var(--green); background: var(--wash); font-weight: 600; }

.g { font-style: normal; color: var(--green); }

.prose { max-width: 46rem; }
.prose h2 { margin-top: 2.5rem; font-size: 1.375rem; }
.prose h2:first-child { margin-top: 0; }
.prose p { margin-top: .875rem; color: var(--ink-soft); }
.prose p a { font-weight: 600; }

.cta-band { display: grid; gap: 1.5rem; align-items: center; }
@media (min-width: 48rem) { .cta-band { grid-template-columns: 1fr auto; } }
.cta-band p { margin-top: .625rem; color: var(--ink-soft); max-width: 52ch; }

.split-2 { display: grid; gap: clamp(1.5rem, 4vw, 3rem); align-items: start; }
@media (min-width: 52rem) { .split-2 { grid-template-columns: minmax(0,1fr) minmax(0,22rem); } }

.approach { display: grid; counter-reset: ap; margin-top: 1.5rem; }
.approach > div {
  border-top: 1px solid var(--line); padding: 1.125rem 0 1.25rem;
  display: grid; grid-template-columns: 1.875rem minmax(0,1fr); gap: 1rem;
  counter-increment: ap;
}
.approach > div::before {
  content: counter(ap, decimal-leading-zero);
  font-family: var(--font-mono); font-size: .8125rem; color: var(--green);
  font-weight: 600; padding-top: .1875rem;
}
.approach h3 { font-size: 1.0625rem; }
.approach p { margin-top: .375rem; color: var(--ink-soft); font-size: .9375rem; }

.topics { list-style: none; margin: 1.25rem 0 0; padding: 0; display: grid; }
.topics li {
  position: relative; padding: .75rem 0 .75rem 1.5rem;
  border-bottom: 1px solid var(--line-soft); font-size: 1rem;
}
.topics li:last-child { border-bottom: 0; }
.topics li::before {
  content: ""; position: absolute; left: .1875rem; top: 1.25rem;
  width: .4375rem; height: .4375rem; border-radius: 50%; background: var(--green-bright);
}

/* the section heading on the home page carries the firm's own line */
.section__head h2 em { font-style: normal; color: var(--green); }

/* ==========================================================================
   THE LANDING PAGE
   A plain document. One interactive block, the estimator, and nothing that
   depends on scroll position. Everything here is built mobile-first and the
   desktop rules are the additions, not the other way round.
   ========================================================================== */

/* ---- lead ---- */
.lead {
  background: linear-gradient(168deg, #FFFFFF 0%, #F2F8F2 55%, #E6F1E6 100%);
  border-bottom: 1px solid var(--line);
  padding-block: clamp(2.5rem, 7vw, 5rem);
}
.lead h1 { max-width: 15ch; font-size: clamp(2rem, 6.5vw, 3.5rem); }
.lead__sub {
  margin-top: 1.125rem; max-width: 54ch;
  font-size: clamp(1rem, 2.6vw, 1.1875rem); color: var(--ink-soft);
}
.lead__acts { display: flex; flex-wrap: wrap; gap: .75rem; margin-top: 1.75rem; }
/* on a phone the two actions are the whole point of the screen, so they get
   the full width and a thumb-sized target each */
@media (max-width: 34rem) { .lead__acts .btn { width: 100%; } }

.btn--big { padding: .9375rem 1.5rem; font-size: 1.0625rem; }

.lead__trust {
  list-style: none; margin: 2rem 0 0; padding: 1.25rem 0 0;
  border-top: 1px solid var(--line);
  display: flex; flex-wrap: wrap; gap: .5rem 1.5rem;
  font-size: .875rem; color: var(--ink-soft);
}
.lead__trust li { display: flex; align-items: center; gap: .5rem; }
.lead__trust li::before {
  content: ""; flex: none; width: .4375rem; height: .4375rem;
  border-radius: 50%; background: var(--green-bright);
}

/* ---- the estimator ---- */
.est-band { background: var(--bg-alt); border-bottom: 1px solid var(--line); }

.est {
  display: grid; gap: 0;
  background: #fff; border: 1px solid var(--line);
  border-radius: var(--r); box-shadow: var(--shadow-2); overflow: hidden;
}
@media (min-width: 52rem) {
  .est { grid-template-columns: minmax(0, 1fr) minmax(0, 23rem); }
}
.est__ask { padding: clamp(1.25rem, 3vw, 1.875rem); display: grid; align-content: start; }
.est__ask .field { margin-bottom: 1.125rem; }
.est__ask .field:last-of-type { margin-bottom: 0; }

/* a money field: the currency mark is chrome, the number is the input */
.money {
  display: flex; align-items: center; gap: .375rem;
  border: 1.5px solid var(--line); border-radius: var(--r-sm);
  background: #fff; padding-left: .75rem;
  transition: border-color .15s var(--ease);
}
.money:focus-within { border-color: var(--green); }
.money span { font-family: var(--font-mono); color: var(--ink-soft); font-size: 1rem; }
.money__in {
  width: 100%; min-width: 0; border: 0; outline: none; background: none;
  font: inherit; font-family: var(--font-mono); font-variant-numeric: tabular-nums;
  /* 16px minimum, or iOS Safari zooms the page when the field takes focus */
  font-size: 1rem; font-weight: 600; color: var(--ink);
  padding: .6875rem .75rem .6875rem 0; letter-spacing: -.01em;
}
.est__reset { margin-top: 1.25rem; }
.linky {
  border: 0; background: none; font: inherit; font-size: .875rem;
  color: var(--green); font-weight: 600; cursor: pointer; text-decoration: underline;
  text-underline-offset: 2px;
  /* padded out to a thumb-sized hit area, then pulled back by the same amount
     so it still sits where a plain text link would */
  padding: .6875rem .5rem; margin: -.6875rem -.5rem;
}

.est__out {
  display: block; padding: clamp(1.25rem, 3vw, 1.875rem);
  background: var(--wash); border-top: 1px solid var(--line);
}
@media (min-width: 52rem) {
  .est__out { border-top: 0; border-left: 1px solid var(--line); }
}
.est__lab {
  font-family: var(--font-mono); font-size: .6875rem; letter-spacing: .1em;
  text-transform: uppercase; color: var(--ink-soft);
}
.est__big {
  margin-top: .375rem; font-family: var(--font-display); font-weight: 700;
  font-size: clamp(2.25rem, 8vw, 3rem); line-height: 1.05; letter-spacing: -.03em;
  color: var(--green); font-variant-numeric: tabular-nums;
}
.est__rows { margin: 1.25rem 0 0; display: grid; gap: 0; }
.est__rows > div {
  display: flex; align-items: baseline; justify-content: space-between; gap: 1rem;
  padding: .5rem 0; border-bottom: 1px solid rgba(0,120,0,.14);
}
.est__rows dt { font-size: .875rem; color: var(--ink-soft); }
.est__rows dd {
  margin: 0; font-family: var(--font-mono); font-variant-numeric: tabular-nums;
  font-size: .9375rem; font-weight: 600; white-space: nowrap;
}
.est__keep { border-bottom: 0 !important; }
.est__keep dt { color: var(--ink); font-weight: 600; }
.est__keep dd { color: var(--green); }
.est__read {
  margin-top: 1rem; font-size: .9375rem; line-height: 1.55; color: var(--ink-soft);
}
.est__more { margin-top: 1.125rem; font-size: .875rem; }
.est__more a { font-weight: 600; }

/* ---- the six areas ---- */
/* six items, so the column count is set rather than auto-fitted: auto-fit
   lands on four across at desktop and leaves two orphans on the second row */
.areas { display: grid; gap: .75rem; }
@media (min-width: 34rem) { .areas { grid-template-columns: repeat(2, 1fr); } }
@media (min-width: 64rem) { .areas { grid-template-columns: repeat(3, 1fr); } }
.area {
  display: block; padding: 1.25rem 1.375rem;
  background: #fff; border: 1px solid var(--line); border-radius: var(--r);
  text-decoration: none; color: inherit;
  transition: border-color .15s var(--ease), transform .12s var(--ease), box-shadow .15s var(--ease);
}
@media (hover: hover) and (pointer: fine) {
  .area:hover { border-color: var(--green); transform: translateY(-2px); box-shadow: var(--shadow-1); }
  .area:hover h3 { color: var(--green); }
}
.area i {
  font-style: normal; font-family: var(--font-mono); font-size: .6875rem;
  letter-spacing: .1em; color: var(--green);
}
.area h3 { margin-top: .5rem; transition: color .15s var(--ease); }
.area p { margin-top: .5rem; font-size: .9375rem; color: var(--ink-soft); line-height: 1.5; }
.areas__more { margin-top: 1.75rem; }

/* ---- how it works ---- */
.steps { list-style: none; margin: 0; padding: 0; counter-reset: st; display: grid; gap: 1rem; }
@media (min-width: 54rem) { .steps { grid-template-columns: repeat(3, 1fr); } }
.steps li {
  counter-increment: st; position: relative;
  padding: 1.375rem 1.5rem 1.5rem;
  background: #fff; border: 1px solid var(--line); border-radius: var(--r);
}
.steps li::before {
  content: counter(st);
  display: grid; place-items: center; width: 1.875rem; height: 1.875rem;
  border-radius: 50%; background: var(--green); color: #fff;
  font-family: var(--font-mono); font-size: .8125rem; font-weight: 600;
  margin-bottom: .875rem;
}
.steps h3 { font-size: 1.0625rem; }
.steps p { margin-top: .5rem; font-size: .9375rem; color: var(--ink-soft); line-height: 1.55; }

/* ---- the 1040 read, on the resources page ---- */
.read1040 { display: grid; gap: .75rem; }
.r40 {
  background: #fff; border: 1px solid var(--line); border-radius: var(--r);
  padding: 1.125rem 1.25rem;
}
.r40__no {
  display: inline-block; padding: .1875rem .5rem; border-radius: .25rem;
  background: var(--green); color: #fff; font-family: var(--font-mono);
  font-size: .6875rem; font-weight: 600; letter-spacing: .04em;
}
.r40__label {
  margin-top: .75rem; font-family: var(--font-mono); font-size: .9375rem;
  line-height: 1.45; color: var(--ink);
}
.r40__t { margin-top: 1rem; font-family: var(--font-display); font-weight: 700; font-size: 1.0625rem; }
.r40__b { margin-top: .4375rem; font-size: .9375rem; line-height: 1.6; color: var(--ink-soft); }
.r40__b b { color: var(--ink); font-weight: 600; }
@media (min-width: 46rem) {
  .r40 { display: grid; grid-template-columns: minmax(0, 20rem) minmax(0, 1fr); gap: 1.5rem; align-items: start; }
  .r40__t { margin-top: 0; }
}