/* ============ Taxcent — styles.css ============ */
:root{
  --navy:#14294f;
  --navy-dark:#0d1c38;
  --navy-light:#1f3a6e;
  --grey:#6d6e71;
  --grey-light:#9a9b9e;
  --ink:#22293a;
  --muted:#5b6474;
  --bg:#ffffff;
  --bg-soft:#f4f6fa;
  --bg-card:#ffffff;
  --line:#e3e7ee;
  --accent:#1f6feb;
  --gold:#b98d2f;
  --radius:14px;
  --shadow:0 6px 24px rgba(13,28,56,.08);
  --maxw:1160px;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{
  font-family:'Inter','Segoe UI',system-ui,-apple-system,Arial,sans-serif;
  color:var(--ink);
  background:var(--bg);
  line-height:1.65;
  font-size:16.5px;
}
img{max-width:100%;display:block}
a{color:var(--navy-light);text-decoration:none}
a:hover{text-decoration:underline}
.container{max-width:var(--maxw);margin:0 auto;padding:0 24px}

/* ---------- Header ---------- */
.topbar{background:var(--navy-dark);color:#cfd6e4;font-size:13.5px}
.topbar .container{display:flex;justify-content:space-between;align-items:center;padding-top:7px;padding-bottom:7px;gap:12px;flex-wrap:wrap}
.topbar a{color:#fff;text-decoration:none;font-weight:500}
.topbar a:hover{text-decoration:underline}
.topbar .tb-right{display:flex;gap:22px;flex-wrap:wrap}
header.site{
  position:sticky;top:0;z-index:50;background:#fff;
  border-bottom:1px solid var(--line);
  box-shadow:0 2px 12px rgba(13,28,56,.05);
}
header.site .container{display:flex;align-items:center;justify-content:space-between;gap:24px;padding-top:14px;padding-bottom:14px}
.logo img{height:44px;width:auto}
nav.main{display:flex;align-items:center;gap:6px}
nav.main>a,nav.main .drop>button{
  font-size:15px;font-weight:600;color:var(--ink);
  padding:9px 13px;border-radius:9px;background:none;border:none;cursor:pointer;
  font-family:inherit;display:flex;align-items:center;gap:5px;text-decoration:none;
}
nav.main>a:hover,nav.main .drop>button:hover{background:var(--bg-soft);text-decoration:none}
nav.main>a.active{color:var(--navy);box-shadow:inset 0 -2px 0 var(--navy)}
.drop{position:relative}
.drop .caret{font-size:10px;color:var(--grey)}
.menu{
  display:none;position:absolute;left:0;top:calc(100% + 6px);
  background:#fff;border:1px solid var(--line);border-radius:12px;
  box-shadow:var(--shadow);min-width:300px;padding:8px;z-index:60;
}
.drop:hover .menu,.drop:focus-within .menu{display:block}
.menu a{display:block;padding:10px 14px;border-radius:8px;font-size:14.5px;font-weight:500;color:var(--ink)}
.menu a:hover{background:var(--bg-soft);text-decoration:none}
.menu a span{display:block;font-size:12.5px;font-weight:400;color:var(--muted)}
.btn{
  display:inline-block;background:var(--navy);color:#fff !important;font-weight:600;
  padding:11px 22px;border-radius:10px;font-size:15px;border:1px solid var(--navy);
}
.btn:hover{background:var(--navy-light);text-decoration:none}
.btn.ghost{background:transparent;color:var(--navy) !important;border:1.5px solid var(--navy)}
.btn.ghost:hover{background:var(--bg-soft)}
.btn.light{background:#fff;color:var(--navy) !important;border-color:#fff}
.btn.light:hover{background:#e8edf6}

/* mobile nav */
.nav-toggle{display:none;background:none;border:none;font-size:26px;cursor:pointer;color:var(--navy)}
@media(max-width:960px){
  nav.main{display:none;position:absolute;top:100%;left:0;right:0;background:#fff;
    flex-direction:column;align-items:stretch;padding:12px 18px 18px;border-bottom:1px solid var(--line);
    box-shadow:0 12px 24px rgba(13,28,56,.10)}
  nav.main.open{display:flex}
  .drop .menu{position:static;display:block;box-shadow:none;border:none;padding-left:14px;min-width:0}
  .nav-toggle{display:block}
  header.site .cta-head{display:none}
}

/* ---------- Hero ---------- */
.hero{
  background:linear-gradient(135deg,var(--navy-dark) 0%,var(--navy) 55%,#22447e 100%);
  color:#fff;padding:84px 0 90px;position:relative;overflow:hidden;
}
.hero::after{
  content:"";position:absolute;right:-140px;top:-140px;width:520px;height:520px;border-radius:50%;
  background:radial-gradient(circle,rgba(255,255,255,.08),transparent 65%);
}
.hero .kicker{letter-spacing:.14em;text-transform:uppercase;font-size:13px;font-weight:700;color:#9fb4d9;margin-bottom:14px}
.hero h1{font-size:clamp(30px,4.4vw,50px);line-height:1.14;font-weight:800;max-width:820px}
.hero p.lead{margin-top:20px;font-size:19px;max-width:720px;color:#d6deec}
.hero .actions{margin-top:32px;display:flex;gap:14px;flex-wrap:wrap}
.hero .trustline{margin-top:34px;font-size:14px;color:#9fb4d9;display:flex;gap:26px;flex-wrap:wrap}
.hero .trustline b{color:#fff;font-weight:600}

/* page hero (interior) */
.page-hero{background:linear-gradient(135deg,var(--navy-dark),var(--navy) 70%);color:#fff;padding:56px 0}
.page-hero .crumb{font-size:13px;color:#9fb4d9;margin-bottom:10px}
.page-hero .crumb a{color:#c9d5ea}
.page-hero h1{font-size:clamp(26px,3.4vw,40px);font-weight:800;line-height:1.15;max-width:860px}
.page-hero p{margin-top:14px;max-width:820px;color:#d6deec;font-size:17.5px}

/* ---------- Sections ---------- */
section.block{padding:64px 0}
section.block.soft{background:var(--bg-soft)}
.sec-head{max-width:780px;margin-bottom:38px}
.sec-head .kicker{letter-spacing:.13em;text-transform:uppercase;font-size:12.5px;font-weight:700;color:var(--gold)}
.sec-head h2{font-size:clamp(24px,3vw,34px);font-weight:800;color:var(--navy);margin-top:8px;line-height:1.2}
.sec-head p{margin-top:12px;color:var(--muted)}
h3{color:var(--navy);font-size:21px;font-weight:700;margin:34px 0 12px}
h3:first-child{margin-top:0}
h4{color:var(--navy);font-size:17px;font-weight:700;margin:22px 0 8px}
p+p{margin-top:12px}
.prose p{margin-top:12px;color:#333c4e}
.prose ul,.prose ol{margin:12px 0 12px 24px;color:#333c4e}
.prose li{margin-top:6px}

/* cards */
.grid{display:grid;gap:22px}
.grid.c2{grid-template-columns:repeat(2,1fr)}
.grid.c3{grid-template-columns:repeat(3,1fr)}
.grid.c4{grid-template-columns:repeat(4,1fr)}
@media(max-width:960px){.grid.c3,.grid.c4{grid-template-columns:repeat(2,1fr)}}
@media(max-width:640px){.grid.c2,.grid.c3,.grid.c4{grid-template-columns:1fr}}
.card{
  background:var(--bg-card);border:1px solid var(--line);border-radius:var(--radius);
  padding:26px;box-shadow:0 2px 10px rgba(13,28,56,.04);
  display:flex;flex-direction:column;
}
.card:hover{box-shadow:var(--shadow)}
.card .icon{font-size:26px;margin-bottom:12px}
.card h3{font-size:18px;margin:0 0 8px}
.card p{font-size:14.8px;color:var(--muted);flex:1}
.card .more{margin-top:14px;font-weight:600;font-size:14.5px;color:var(--navy)}
.card ul{margin:8px 0 0 18px;font-size:14.5px;color:var(--muted)}
.card ul li{margin-top:4px}

/* steps */
.steps{counter-reset:s;display:grid;gap:20px;grid-template-columns:repeat(4,1fr)}
@media(max-width:960px){.steps{grid-template-columns:repeat(2,1fr)}}
@media(max-width:640px){.steps{grid-template-columns:1fr}}
.step{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px}
.step .num{
  counter-increment:s;display:inline-flex;width:34px;height:34px;border-radius:50%;
  background:var(--navy);color:#fff;align-items:center;justify-content:center;font-weight:700;margin-bottom:12px;
}
.step .num::before{content:counter(s)}
.step h3{font-size:16.5px;margin:0 0 6px}
.step p{font-size:14.3px;color:var(--muted)}

/* tables */
.tbl-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;margin:18px 0}
table{width:100%;border-collapse:collapse;font-size:14.8px;min-width:640px}
thead th{
  background:var(--navy);color:#fff;text-align:left;padding:12px 16px;font-weight:600;font-size:14px;
}
tbody td{padding:12px 16px;border-top:1px solid var(--line);vertical-align:top;color:#333c4e}
tbody tr:nth-child(even){background:#f8fafc}
td b,td strong{color:var(--navy)}
.tag{display:inline-block;background:#e8eef8;color:var(--navy);border-radius:999px;padding:2px 11px;font-size:12.5px;font-weight:600;white-space:nowrap}

/* callouts */
.note,.warn{border-radius:12px;padding:18px 20px;margin:20px 0;font-size:15px}
.note{background:#eef3fb;border:1px solid #cdd9ee;color:#2a3c5e}
.warn{background:#fdf3e7;border:1px solid #f0d9b6;color:#6b4a12}
.note b,.warn b{font-weight:700}

/* deadline strip */
.deadline-strip{display:grid;grid-template-columns:repeat(4,1fr);gap:18px}
@media(max-width:960px){.deadline-strip{grid-template-columns:repeat(2,1fr)}}
@media(max-width:640px){.deadline-strip{grid-template-columns:1fr}}
.dl{background:#fff;border:1px solid var(--line);border-left:4px solid var(--navy);border-radius:12px;padding:18px 20px}
.dl .date{font-weight:800;color:var(--navy);font-size:17px}
.dl .what{font-size:14px;color:var(--muted);margin-top:4px}

/* CTA band */
.cta-band{background:linear-gradient(135deg,var(--navy-dark),var(--navy))}
.cta-band .container{padding-top:56px;padding-bottom:56px;display:flex;align-items:center;justify-content:space-between;gap:26px;flex-wrap:wrap}
.cta-band h2{color:#fff;font-size:clamp(22px,2.8vw,30px);font-weight:800;max-width:640px;line-height:1.25}
.cta-band p{color:#c9d5ea;margin-top:8px;max-width:640px}

/* two-col layout with sidebar */
.split{display:grid;grid-template-columns:1fr 320px;gap:44px;align-items:start}
@media(max-width:960px){.split{grid-template-columns:1fr}}
aside.rail .card{position:sticky;top:96px}
aside.rail h3{font-size:16px}
aside.rail p{font-size:14.3px}
aside.rail .contactline{margin-top:10px;font-size:14.5px;color:var(--ink)}
aside.rail .contactline b{color:var(--navy)}

/* contact page */
.contact-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:40px;align-items:start}
@media(max-width:960px){.contact-grid{grid-template-columns:1fr}}
form .field{margin-bottom:16px}
form label{display:block;font-weight:600;font-size:14px;margin-bottom:6px;color:var(--navy)}
form input,form select,form textarea{
  width:100%;padding:11px 13px;border:1px solid #c9d1de;border-radius:9px;font-family:inherit;font-size:15px;background:#fff;
}
form input:focus,form select:focus,form textarea:focus{outline:2px solid var(--navy-light);border-color:var(--navy-light)}
.info-item{display:flex;gap:14px;margin-bottom:20px}
.info-item .ico{font-size:20px;line-height:1.5}
.info-item b{color:var(--navy)}
.info-item div{font-size:15px;color:#333c4e}

/* footer */
footer.site{background:var(--navy-dark);color:#aab6cc;font-size:14.3px;margin-top:0}
footer.site .cols{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:36px;padding:56px 0 40px}
@media(max-width:960px){footer.site .cols{grid-template-columns:repeat(2,1fr)}}
@media(max-width:640px){footer.site .cols{grid-template-columns:1fr}}
footer.site img{height:36px;width:auto;margin-bottom:16px}
footer.site h4{color:#fff;font-size:14px;letter-spacing:.06em;text-transform:uppercase;margin:0 0 14px}
footer.site a{color:#c6d0e2;display:block;margin-bottom:9px}
footer.site a:hover{color:#fff}
footer.site p{margin-top:0}
footer.site .fineprint{border-top:1px solid rgba(255,255,255,.12);padding:20px 0 26px;font-size:12.8px;color:#8794ab}
footer.site .fineprint p+p{margin-top:8px}

/* misc */
.lead-quiet{color:var(--muted);font-size:17px;max-width:800px}
.checklist{list-style:none;margin:14px 0 0 0 !important}
.checklist li{padding-left:30px;position:relative;margin-top:9px}
.checklist li::before{content:"✓";position:absolute;left:0;top:0;color:var(--navy);font-weight:800}
.mini{font-size:13px;color:var(--grey-light)}