/* Aurea Tax Advisory — site styles */
:root{
  --navy:#141B3D;
  --navy-deep:#0D1230;
  --navy-soft:#232B55;
  --gold:#B48A43;
  --gold-light:#D9BF86;
  --paper:#F5F6F9;
  --white:#FFFFFF;
  --ink:#1B1F2E;
  --muted:#5B6178;
  --line:#DDE0EA;
  --line-dark:rgba(255,255,255,.14);
  --radius:6px;
  --wrap:1160px;
  --display:"Marcellus",Georgia,"Times New Roman",serif;
  --body:"Source Sans 3","Segoe UI",Helvetica,Arial,sans-serif;
  --mono:"IBM Plex Mono",ui-monospace,Menlo,Consolas,monospace;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}
body{margin:0;font-family:var(--body);font-size:17px;line-height:1.6;color:var(--ink);background:var(--white);-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:inherit}
:focus-visible{outline:2px solid var(--gold);outline-offset:3px}
.wrap{max-width:var(--wrap);margin:0 auto;padding-inline:24px}
@media (max-width:600px){.wrap{padding-inline:18px}}

/* type */
h1,h2,h3{font-family:var(--display);font-weight:400;line-height:1.15;text-wrap:balance;margin:0}
h1{font-size:clamp(2.1rem,4.6vw,3.5rem);letter-spacing:.005em}
h2{font-size:clamp(1.7rem,3vw,2.4rem)}
h3{font-size:1.35rem}
p{margin:0}
.eyebrow{font-family:var(--mono);font-size:.74rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold)}
.lede{font-size:1.15rem;color:var(--muted);max-width:62ch}
.on-dark .lede{color:#C9CDE0}
.tag{display:inline-block;font-family:var(--mono);font-size:.72rem;letter-spacing:.04em;padding:3px 8px;border:1px solid var(--line);border-radius:3px;color:var(--muted);background:var(--white);white-space:nowrap}
.on-dark .tag{border-color:var(--line-dark);color:var(--gold-light);background:transparent}
.tags{display:flex;flex-wrap:wrap;gap:6px}

/* buttons */
.btn{display:inline-flex;align-items:center;gap:10px;font-family:var(--body);font-weight:600;font-size:1rem;text-decoration:none;padding:13px 22px;border-radius:var(--radius);border:1px solid transparent;cursor:pointer;transition:background .15s,color .15s,border-color .15s}
.btn-gold{background:var(--gold);color:var(--navy-deep)}
.btn-gold:hover{background:var(--gold-light)}
.btn-ghost{border-color:currentColor;color:inherit;background:transparent}
.btn-ghost:hover{background:rgba(180,138,67,.12)}
.btn .arrow{transition:transform .15s}
.btn:hover .arrow{transform:translateX(3px)}
.btn-row{display:flex;flex-wrap:wrap;gap:12px}

/* header */
.topbar{background:var(--navy-deep);color:#AEB3CC;font-size:.82rem}
.topbar .wrap{display:flex;justify-content:space-between;gap:16px;padding-block:7px;flex-wrap:wrap}
.topbar a{color:#D6D9E8;text-decoration:none}
.topbar a:hover{color:var(--gold-light)}
.site-header{background:var(--navy);color:var(--white);position:sticky;top:0;z-index:50;border-bottom:1px solid var(--line-dark)}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:20px;padding-block:14px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--white)}
.brand svg{width:38px;height:38px;flex:none}
.brand .word{display:flex;flex-direction:column;line-height:1}
.brand .word b{font-family:var(--display);font-weight:400;font-size:1.45rem;letter-spacing:.16em}
.brand .word span{font-family:var(--display);font-size:.62rem;letter-spacing:.34em;color:var(--gold-light);margin-top:4px}
.nav{display:flex;align-items:center;gap:6px}
.nav>a,.nav .dd>button{font:inherit;font-size:.95rem;color:#E4E6F0;text-decoration:none;padding:8px 12px;border-radius:4px;background:none;border:0;cursor:pointer}
.nav>a:hover,.nav .dd>button:hover,.nav a[aria-current="page"]{color:var(--gold-light)}
.nav .btn{margin-left:10px;padding:10px 18px;font-size:.95rem}
.dd{position:relative}
.dd-menu{position:absolute;top:calc(100% + 8px);left:0;min-width:250px;background:var(--white);color:var(--ink);border-radius:var(--radius);box-shadow:0 18px 40px rgba(13,18,48,.25);padding:8px;display:none}
.dd.open .dd-menu,.dd:focus-within .dd-menu{display:block}
@media (hover:hover){.dd:hover .dd-menu{display:block}}
.dd-menu a{display:block;text-decoration:none;padding:10px 12px;border-radius:4px}
.dd-menu a:hover{background:var(--paper)}
.dd-menu a small{display:block;color:var(--muted);font-size:.82rem}
.menu-toggle{display:none;background:none;border:1px solid var(--line-dark);color:var(--white);border-radius:4px;padding:8px 12px;font:inherit;cursor:pointer}
@media (max-width:960px){
  .menu-toggle{display:block}
  .nav{position:absolute;top:100%;left:0;right:0;background:var(--navy);flex-direction:column;align-items:stretch;padding:10px 18px 20px;border-bottom:1px solid var(--line-dark);display:none}
  .nav.open{display:flex}
  .nav>a,.nav .dd>button{padding:12px 4px;text-align:left;width:100%}
  .dd-menu{position:static;display:block;box-shadow:none;background:transparent;color:var(--white);padding:0 0 0 12px}
  .dd-menu a:hover{background:rgba(255,255,255,.06)}
  .dd-menu a small{color:#AEB3CC}
  .nav .btn{margin:10px 0 0;justify-content:center}
}

/* sections */
section{padding-block:88px}
@media (max-width:700px){section{padding-block:60px}}
.on-dark{background:var(--navy);color:var(--white)}
.on-paper{background:var(--paper)}
.sec-head{display:grid;gap:14px;margin-bottom:44px;max-width:760px}

/* hero */
.hero{background:radial-gradient(1200px 500px at 85% -10%,#2A3470 0%,transparent 60%),var(--navy);color:var(--white);padding-block:84px 96px}
.hero .wrap{display:grid;grid-template-columns:1.15fr .85fr;gap:56px;align-items:center}
.hero h1 em{font-style:normal;color:var(--gold-light)}
.hero .copy{display:grid;gap:24px}
.hero .note{font-size:.88rem;color:#AEB3CC}
@media (max-width:960px){.hero .wrap{grid-template-columns:1fr;gap:44px}}

/* deadline ledger (hero card) */
.ledger{background:var(--white);color:var(--ink);border-radius:8px;box-shadow:0 30px 60px rgba(0,0,0,.35);overflow:hidden}
.ledger header{background:var(--navy-soft);color:var(--white);padding:16px 20px;display:flex;justify-content:space-between;align-items:baseline;gap:10px}
.ledger header b{font-family:var(--display);font-weight:400;font-size:1.1rem}
.ledger header span{font-family:var(--mono);font-size:.7rem;color:var(--gold-light);letter-spacing:.1em}
.ledger ol{list-style:none;margin:0;padding:6px 0}
.ledger li{display:grid;grid-template-columns:78px 1fr;gap:14px;padding:12px 20px;border-bottom:1px dashed var(--line)}
.ledger li:last-child{border-bottom:0}
.ledger time{font-family:var(--mono);font-size:.85rem;font-weight:500;color:var(--navy);font-variant-numeric:tabular-nums}
.ledger li p{font-size:.95rem;line-height:1.4}
.ledger li small{display:block;color:var(--muted);font-size:.8rem}
.ledger footer{padding:10px 20px 14px;font-size:.75rem;color:var(--muted);background:var(--paper)}

/* proof strip */
.proof{background:var(--navy-deep);color:#D6D9E8;padding-block:22px}
.proof ul{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(4,1fr);gap:18px}
.proof li{display:flex;gap:10px;align-items:flex-start;font-size:.92rem;line-height:1.35}
.proof li svg{flex:none;margin-top:2px}
@media (max-width:860px){.proof ul{grid-template-columns:1fr 1fr}}
@media (max-width:480px){.proof ul{grid-template-columns:1fr}}

/* audience grid */
.aud{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}
@media (max-width:1000px){.aud{grid-template-columns:1fr 1fr}}
@media (max-width:560px){.aud{grid-template-columns:1fr}}
.aud a{display:flex;flex-direction:column;gap:14px;text-decoration:none;background:var(--white);border:1px solid var(--line);border-radius:8px;padding:26px 24px;transition:border-color .15s,transform .15s}
.aud a:hover{border-color:var(--gold);transform:translateY(-2px)}
.aud h3{font-size:1.3rem}
.aud p{color:var(--muted);font-size:.97rem}
.aud .more{margin-top:auto;font-weight:600;color:var(--navy);font-size:.95rem}

/* split */
.split{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:start}
@media (max-width:900px){.split{grid-template-columns:1fr;gap:36px}}
.stack{display:grid;gap:18px}
.checks{list-style:none;margin:0;padding:0;display:grid;gap:14px}
.checks li{display:grid;grid-template-columns:22px 1fr;gap:12px}
.checks li::before{content:"";width:14px;height:14px;margin-top:6px;border:2px solid var(--gold);border-radius:2px;transform:rotate(45deg) scale(.75)}
.checks b{display:block}
.checks span{color:var(--muted)}
.on-dark .checks span{color:#C9CDE0}

/* process */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:0;counter-reset:s;border-top:1px solid var(--line-dark)}
.steps li{list-style:none;padding:28px 24px 0 0;display:grid;gap:10px;counter-increment:s}
.steps li::before{content:counter(s,decimal-leading-zero);font-family:var(--mono);color:var(--gold-light);font-size:.85rem}
.steps h3{font-size:1.25rem}
.steps p{color:#C9CDE0;font-size:.97rem}
.steps{padding:0;margin:0}
@media (max-width:900px){.steps{grid-template-columns:1fr 1fr;row-gap:28px}}
@media (max-width:520px){.steps{grid-template-columns:1fr}}

/* packages */
.pkgs{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
@media (max-width:1000px){.pkgs{grid-template-columns:1fr 1fr}}
@media (max-width:640px){.pkgs{grid-template-columns:1fr}}
.pkg{background:var(--white);border:1px solid var(--line);border-radius:8px;padding:28px;display:flex;flex-direction:column;gap:16px}
.pkg.feature{border-color:var(--gold);box-shadow:0 0 0 1px var(--gold) inset}
.pkg .for{font-family:var(--mono);font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;color:var(--gold)}
.pkg p{color:var(--muted);font-size:.97rem}
.pkg ul{margin:0;padding-left:18px;display:grid;gap:6px;font-size:.95rem}
.pkg .fee{margin-top:auto;padding-top:14px;border-top:1px solid var(--line);font-size:.9rem;color:var(--muted);display:flex;justify-content:space-between;align-items:center;gap:10px;flex-wrap:wrap}
.pkg .fee a{font-weight:600;color:var(--navy);text-decoration:none;white-space:nowrap}

/* issue list on niche pages */
.issues{display:grid;gap:0;border-top:1px solid var(--line)}
.issue{display:grid;grid-template-columns:260px 1fr;gap:32px;padding:30px 0;border-bottom:1px solid var(--line)}
.issue h3{font-size:1.3rem}
.issue .body{display:grid;gap:12px;color:var(--ink)}
.issue .body p{color:var(--muted)}
@media (max-width:760px){.issue{grid-template-columns:1fr;gap:12px}}

/* page hero (inner pages) */
.page-hero{background:var(--navy);color:var(--white);padding-block:72px 64px}
.page-hero .wrap{display:grid;gap:20px;max-width:var(--wrap)}
.crumb{font-family:var(--mono);font-size:.74rem;letter-spacing:.1em;color:#AEB3CC;text-transform:uppercase}
.crumb a{text-decoration:none;color:#AEB3CC}
.crumb a:hover{color:var(--gold-light)}

/* faq */
.faq{display:grid;gap:0;border-top:1px solid var(--line);max-width:860px}
.faq details{border-bottom:1px solid var(--line);padding:4px 0}
.faq summary{list-style:none;cursor:pointer;padding:18px 36px 18px 0;font-weight:600;font-size:1.05rem;position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:4px;top:12px;font-family:var(--display);font-size:1.6rem;color:var(--gold)}
.faq details[open] summary::after{content:"–"}
.faq details p{padding:0 0 20px;color:var(--muted);max-width:70ch}

/* founder */
.founder{display:grid;grid-template-columns:300px 1fr;gap:56px;align-items:center}
@media (max-width:820px){.founder{grid-template-columns:1fr;gap:30px}}
.portrait{aspect-ratio:4/5;max-width:100%;border-radius:8px;background:linear-gradient(160deg,var(--navy-soft),var(--navy-deep));display:grid;place-items:center;color:var(--gold-light);font-family:var(--display);font-size:4rem;letter-spacing:.08em;position:relative;overflow:hidden}
.portrait img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}
.quote{font-family:var(--display);font-size:clamp(1.35rem,2.2vw,1.75rem);line-height:1.35}
.sig{color:var(--muted);font-size:.95rem}
.sig b{color:var(--ink)}

/* CTA band */
.cta-band{background:linear-gradient(120deg,var(--navy) 0%,var(--navy-soft) 100%);color:var(--white)}
.cta-band .wrap{display:flex;justify-content:space-between;align-items:center;gap:32px;flex-wrap:wrap}
.cta-band h2{max-width:22ch}

/* resources */
.guide{display:grid;grid-template-columns:240px 1fr;gap:40px;padding-block:44px;border-top:1px solid var(--line)}
.guide:first-of-type{border-top:0}
.guide aside{display:grid;gap:10px;align-content:start}
.guide .body{display:grid;gap:14px;max-width:70ch}
.guide .body p,.guide .body li{color:#3B4057}
.guide .body ul{margin:0;padding-left:20px;display:grid;gap:8px}
@media (max-width:800px){.guide{grid-template-columns:1fr;gap:16px}}
.toc{display:flex;flex-wrap:wrap;gap:10px}
.toc a{text-decoration:none;font-size:.92rem;padding:8px 14px;border:1px solid var(--line);border-radius:999px;background:var(--white)}
.toc a:hover{border-color:var(--gold)}

/* estimator */
.est{background:var(--white);border:1px solid var(--line);border-radius:8px;padding:26px;display:grid;gap:20px}
.est .fields{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}
@media (max-width:620px){.est .fields{grid-template-columns:1fr}}
.est label{display:grid;gap:6px;font-size:.9rem;font-weight:600}
.est label small{font-weight:400;color:var(--muted)}
.est input{font:inherit;font-family:var(--mono);font-size:1rem;padding:10px 12px;border:1px solid var(--line);border-radius:4px;width:100%;font-variant-numeric:tabular-nums}
.est input:focus{border-color:var(--gold);outline:none;box-shadow:0 0 0 3px rgba(180,138,67,.2)}
.est table{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums}
.est td{padding:9px 0;border-bottom:1px solid var(--line)}
.est td:last-child{text-align:right;font-family:var(--mono)}
.est tr.total td{border-bottom:0;font-weight:700;font-size:1.1rem;padding-top:14px}
.est tr.total td:last-child{color:var(--navy)}
.est .fine{font-size:.82rem;color:var(--muted)}

/* contact */
.contact-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}
@media (max-width:720px){.contact-grid{grid-template-columns:1fr}}
.contact-card{border:1px solid var(--line);border-radius:8px;padding:26px;display:grid;gap:10px;background:var(--white)}
.contact-card.primary{background:var(--navy);color:var(--white);border-color:var(--navy)}
.contact-card.primary p{color:#C9CDE0}
.contact-card p{color:var(--muted)}
.contact-card .btn{justify-self:start;margin-top:6px}
.mono{font-family:var(--mono)}

/* footer */
.site-footer{background:var(--navy-deep);color:#AEB3CC;padding-block:56px 28px;font-size:.93rem}
.site-footer .cols{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:36px}
@media (max-width:860px){.site-footer .cols{grid-template-columns:1fr 1fr}}
@media (max-width:480px){.site-footer .cols{grid-template-columns:1fr}}
.site-footer h4{font-family:var(--mono);font-weight:500;font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold-light);margin:0 0 12px}
.site-footer ul{list-style:none;margin:0;padding:0;display:grid;gap:8px}
.site-footer a{text-decoration:none;color:#D6D9E8}
.site-footer a:hover{color:var(--gold-light)}
.socials{display:flex;gap:14px;flex-wrap:wrap}
.legal{margin-top:40px;padding-top:20px;border-top:1px solid var(--line-dark);display:grid;gap:8px;font-size:.8rem;color:#8C92AE}
.hero .lede{color:#C9CDE0}
@media (max-width:600px){.topbar .wrap span:first-child{display:none}}