/* Steven A. Carmina CPA — site styles */
:root{
  --ink:#16191D; --body:#4B5058; --muted:#5E636B;
  --blue:#1D4E89; --blue-dark:#163D6C; --blue-label:#1D5FA8; --blue-tint:#EEF3F8; --sky:#8EC1F0;
  --gold:#C9A74A; --star:#F2B84B;
  --paper:#FFFFFF; --stone:#F4F4F1; --line:#E4E4E0; --line-soft:#ECECE8; --field:#CFCFCA;
  --dark-2:#22262C; --dark-3:#2A2E34; --on-dark:#D9DCE0; --on-dark-muted:#A9AEB5;
  --display:'Plus Jakarta Sans','Helvetica Neue',Arial,sans-serif;
  --text:'Source Sans 3','Helvetica Neue',Arial,sans-serif;
  --r-sm:10px; --r-md:20px; --r-lg:28px;
}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--text);font-size:18px;line-height:1.55;-webkit-font-smoothing:antialiased}
img,svg{max-width:100%}
a{color:var(--blue)} a:hover{color:var(--blue-dark)}
:focus-visible{outline:3px solid var(--sky);outline-offset:2px;border-radius:4px}
h1,h2,h3{font-family:var(--display);color:var(--ink);margin:0}
p{margin:0}
.wrap{width:100%;max-width:1320px;margin:0 auto;padding:0 40px}
.skip{position:absolute;left:-999px;top:0;background:var(--blue);color:#fff;padding:10px 16px;z-index:100}
.skip:focus{left:12px;top:12px}

/* Buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:54px;padding:0 28px;border-radius:var(--r-sm);background:var(--blue);color:#fff;text-decoration:none;font-weight:700;font-size:17px;border:1.5px solid var(--blue);font-family:var(--text);cursor:pointer;white-space:nowrap}
.btn:hover{background:var(--blue-dark);border-color:var(--blue-dark);color:#fff}
.btn-outline{background:transparent;color:var(--ink);border-color:var(--field)}
.btn-outline:hover{background:var(--stone);color:var(--ink);border-color:var(--field)}
.btn-light{background:#fff;color:var(--ink);border-color:#fff}
.btn-light:hover{background:var(--line-soft);border-color:var(--line-soft);color:var(--ink)}
.btn-ghost-dark{background:transparent;color:#fff;border-color:var(--muted)}
.btn-ghost-dark:hover{background:var(--dark-2);color:#fff;border-color:var(--on-dark-muted)}
.btn-row{display:flex;flex-wrap:wrap;gap:14px}

/* Type helpers */
.label{font-size:14px;letter-spacing:1.2px;text-transform:uppercase;color:var(--blue-label);font-weight:700}
.h1,.h2{text-wrap:balance}
.h1{font-weight:800;font-size:clamp(40px,5.2vw,68px);line-height:1.04;letter-spacing:-0.03em}
.h2{font-weight:800;font-size:clamp(32px,3.6vw,46px);line-height:1.1;letter-spacing:-0.03em}
.h3{font-weight:700;font-size:clamp(22px,2vw,26px);letter-spacing:-0.015em;line-height:1.2}
.lede{font-size:clamp(18px,1.6vw,21px);color:var(--body);max-width:640px}
.muted{color:var(--body)}
.sec-head{display:flex;flex-direction:column;gap:12px;max-width:760px;margin-bottom:44px}
.sec-head-row{display:flex;justify-content:space-between;align-items:flex-end;gap:32px;flex-wrap:wrap;margin-bottom:44px}
.sec-head-row .sec-head{margin-bottom:0}
.text-link{font-weight:700;text-decoration:none}

/* Sections */
.section{padding:104px 0}
.bg-stone{background:var(--stone)}
.bg-tint{background:var(--blue-tint)}
.bg-dark{background:var(--ink);color:#fff}
.bg-dark h2,.bg-dark h3{color:#fff}

/* Header */
.site-header{border-bottom:1px solid var(--line);background:#fff;position:sticky;top:0;z-index:50}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;min-height:88px;gap:24px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--ink)}
.brand-mark{width:46px;height:auto;flex-shrink:0}
.brand-text{display:flex;flex-direction:column;gap:3px}
.brand:hover{color:var(--ink)}
.brand-name{font-family:var(--display);font-size:23px;font-weight:800;letter-spacing:-0.02em}
.brand-name span{color:var(--blue)}
.brand-tag{font-size:12px;letter-spacing:1.6px;text-transform:uppercase;color:var(--muted);font-weight:600}
.nav{display:flex;align-items:center;gap:32px;font-weight:600;font-size:17px}
.nav a{color:var(--ink);text-decoration:none}
.nav a:hover,.nav a[aria-current="page"]{color:var(--blue)}
.nav .btn{color:#fff;min-height:46px;padding:0 20px;font-size:16px}
.nav-toggle{display:none;background:none;border:1.5px solid var(--field);border-radius:var(--r-sm);width:48px;height:48px;align-items:center;justify-content:center;cursor:pointer}

/* Hero */
.hero{padding:72px 0 80px}
.hero .wrap{display:grid;grid-template-columns:1fr 1fr;gap:56px;align-items:center}
.hero-copy{display:flex;flex-direction:column;gap:26px}
.pill{display:inline-flex;align-self:flex-start;align-items:center;min-height:34px;padding:0 14px;border-radius:999px;background:var(--blue-tint);color:var(--blue);font-size:14px;font-weight:700;letter-spacing:.3px}
.hero-h1 span{color:var(--blue)}
.hero-art{background:var(--blue-tint);border-radius:var(--r-lg);padding:48px 40px 32px;display:flex;align-items:flex-end}
.hero-art svg{display:block;width:100%;height:auto}

/* Client bar */
.client-bar{background:var(--ink);color:#fff;padding:20px 0}
.client-bar .wrap{display:flex;align-items:center;justify-content:space-between;gap:24px;flex-wrap:wrap}
.client-bar-text{display:flex;align-items:center;gap:24px;flex-wrap:wrap;font-size:17px}
.client-bar-text strong{font-family:var(--display)}
.client-bar-text span{color:var(--on-dark)}
.client-bar .btn{min-height:46px;font-size:16px;padding:0 20px}

/* Stats */
.stats{padding:56px 0;border-bottom:1px solid var(--line)}
.stats .wrap{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px}
.stats.three .wrap{grid-template-columns:repeat(3,minmax(0,1fr))}
.stat{display:flex;flex-direction:column;gap:4px}
.stat-num{font-family:var(--display);font-size:clamp(38px,4vw,50px);font-weight:800;color:var(--blue);letter-spacing:-0.03em;line-height:1.1}
.stat-num .star{color:var(--star)}
.stat-label{font-size:17px;color:var(--body)}

/* Cards & grids */
.grid-3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}
.grid-4{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:20px}
.card{border:1px solid var(--line);border-radius:var(--r-md);padding:36px;display:flex;flex-direction:column;gap:16px;background:#fff}
.icon-tile{width:56px;height:56px;border-radius:14px;background:var(--blue-tint);display:flex;align-items:center;justify-content:center;flex-shrink:0}
.icon-tile svg{width:28px;height:28px}
.svc-card{background:#fff;border-radius:var(--r-md);padding:30px;display:flex;flex-direction:column;gap:14px;text-decoration:none;color:var(--ink);min-height:250px;border:1px solid transparent}
.svc-card:hover{color:var(--ink);border-color:var(--blue)}
.svc-card .icon-tile{width:50px;height:50px;border-radius:12px}
.svc-card .icon-tile svg{width:26px;height:26px}
.svc-card h3{font-size:21px;font-weight:700;letter-spacing:-0.01em}
.svc-card p{font-size:16px;color:var(--body)}

/* Steps (split) */
.split{display:grid;grid-template-columns:4fr 7fr;gap:80px;align-items:start}
.split-head{display:flex;flex-direction:column;gap:16px;position:sticky;top:120px}
.steps{list-style:none;margin:0;padding:0}
.steps li{display:flex;gap:28px;padding:28px 0;border-top:1px solid var(--line)}
.steps li:last-child{border-bottom:1px solid var(--line)}
.step-num{font-family:var(--display);font-size:40px;font-weight:800;color:var(--gold);width:64px;flex-shrink:0;line-height:1}
.steps h3{font-size:22px;font-weight:700;margin-bottom:6px}
.steps p{font-size:17px;color:var(--body)}

/* Reviews */
.review-feature{display:flex;flex-direction:column;align-items:center;gap:28px;text-align:center;max-width:1000px;margin:0 auto}
.stars{color:var(--star);font-size:26px;letter-spacing:6px}
.review-stage{display:grid;width:100%}
.review-slide{grid-area:1/1;margin:0;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:24px;opacity:0;visibility:hidden;transition:opacity .6s ease,visibility .6s}
.review-slide.is-active{opacity:1;visibility:visible}
.review-slide blockquote{margin:0;font-family:var(--display);font-size:clamp(26px,3vw,42px);line-height:1.22;font-weight:700;letter-spacing:-0.025em}
.review-slide cite{font-style:normal;font-size:18px;color:var(--on-dark)}
.review-dots{display:flex;gap:4px}
.review-dot{width:32px;height:32px;border:none;background:none;cursor:pointer;display:flex;align-items:center;justify-content:center;padding:0}
.review-dot::before{content:"";width:10px;height:10px;border-radius:50%;background:var(--muted);transition:background .2s,transform .2s}
.review-dot.is-active::before{background:var(--star);transform:scale(1.2)}
.review-dot:hover::before{background:var(--on-dark)}
@media (prefers-reduced-motion:reduce){.review-slide{transition:none}}

/* Team */
.team-card{background:var(--stone);border-radius:var(--r-md);padding:30px;display:flex;flex-direction:column;gap:6px;border-top:4px solid var(--blue)}
.team-card.on-stone{background:#fff}
.team-card strong{font-family:var(--display);font-size:22px;font-weight:700}
.team-card span{font-size:16px;color:var(--body)}

/* Two-column text block */
.two-col{display:grid;grid-template-columns:5fr 6fr;gap:80px}
.two-col .prose{display:flex;flex-direction:column;gap:18px;font-size:19px;line-height:1.6;color:var(--body)}

/* Forms */
.contact-grid{display:grid;grid-template-columns:5fr 6fr;gap:80px;align-items:start}
.contact-info{display:flex;flex-direction:column;gap:8px;font-size:18px;color:var(--body)}
.contact-info a.phone{color:var(--ink);font-weight:700;text-decoration:none}
.form-card{background:#fff;border-radius:var(--r-md);padding:40px;display:flex;flex-direction:column;gap:18px}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.field{display:flex;flex-direction:column;gap:6px}
.field label{font-size:15px;font-weight:600}
.field input,.field select,.field textarea{min-height:48px;border:1px solid var(--field);border-radius:var(--r-sm);padding:0 14px;font-size:16px;font-family:inherit;background:#fff;color:var(--ink)}
.field textarea{min-height:130px;padding:12px 14px;resize:vertical}
.form-note{font-size:15px;color:var(--muted)}
.form-status{font-size:16px;color:var(--blue);font-weight:600}
.form-status:empty{display:none}
.form-status.is-error{color:#B3261E}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.form-thanks{display:flex;flex-direction:column;gap:12px;text-align:center;padding:24px 0}
.form-thanks h3{font-family:var(--display);font-size:24px;font-weight:700}
.form-thanks p{color:var(--body)}

/* Service pages */
.page-hero{padding:72px 0 88px;border-bottom:1px solid var(--line)}
.page-hero .wrap{display:flex;flex-direction:column;gap:26px}
.crumb{font-size:15px;color:var(--muted)}
.crumb a{text-decoration:none}
.serving{font-size:17px;color:var(--muted)}
.page-hero .h1{max-width:1000px}
.about-intro{display:grid;grid-template-columns:1fr 1fr;gap:40px;max-width:1080px;font-size:clamp(18px,1.5vw,20px);line-height:1.6;color:var(--body)}
@media (max-width:900px){.about-intro{grid-template-columns:1fr;gap:18px}}
.who-inc{display:grid;grid-template-columns:5fr 6fr;gap:80px}
.who{display:flex;flex-direction:column;gap:22px}
.who h2{font-size:clamp(28px,3vw,38px);font-weight:800;letter-spacing:-0.025em;line-height:1.14}
.checks{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:14px;color:var(--body)}
.checks li{display:flex;gap:12px;align-items:flex-start}
.checks svg{flex-shrink:0;margin-top:3px}
.included{border:1px solid var(--line);border-radius:var(--r-md);padding:44px}
.included h2{font-size:26px;font-weight:700;margin-bottom:10px}
.included dl{margin:0}
.included div{padding:16px 0;border-bottom:1px solid var(--line-soft)}
.included div:last-child{border-bottom:none}
.included dt{font-weight:700}
.included dd{margin:4px 0 0;font-size:16px;color:var(--body)}
.callout{background:var(--blue);color:#fff;border-radius:var(--r-md);padding:64px;display:grid;grid-template-columns:5fr 6fr;gap:80px;align-items:center}
.callout .label{color:var(--sky)}
.callout h2{color:#fff;font-size:clamp(28px,3vw,38px);font-weight:800;letter-spacing:-0.025em;line-height:1.14;margin-top:14px}
.callout .body{display:flex;flex-direction:column;gap:16px;color:#DCE8F5}
.steps-3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:32px}
.steps-3 li{list-style:none;border-top:2px solid var(--blue);padding-top:24px}
.steps-3 h3{font-size:22px;font-weight:700;margin-bottom:10px}
.steps-3 h3 span{color:var(--gold);margin-right:8px}
.steps-3 p{font-size:17px;color:var(--body)}
.faq{display:grid;grid-template-columns:4fr 7fr;gap:80px}
.faq-list details{border-top:1px solid var(--line);padding:22px 0}
.faq-list details:last-child{border-bottom:1px solid var(--line)}
.faq-list summary{font-weight:700;font-size:20px;cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:16px}
.faq-list summary::-webkit-details-marker{display:none}
.faq-list summary::after{content:"+";color:var(--blue);font-size:26px;line-height:1}
.faq-list details[open] summary::after{content:"–"}
.faq-list p{margin-top:10px;font-size:17px;color:var(--body)}
.cta-band{padding:88px 0}
.cta-band .wrap{display:flex;justify-content:space-between;align-items:center;gap:40px;flex-wrap:wrap}
.cta-band h2{font-size:clamp(28px,3vw,40px);font-weight:800;letter-spacing:-0.025em;line-height:1.12;max-width:800px}

/* Info cards (contact page) */
.info-card{border:1px solid var(--line);border-radius:var(--r-md);padding:30px;display:flex;flex-direction:column;gap:8px}
.info-card a{text-decoration:none}

/* Privacy */
.policy{display:grid;grid-template-columns:4fr 7fr;gap:80px}
.policy section{border-top:1px solid var(--line);padding:28px 0}
.policy h2{font-size:24px;font-weight:700;margin-bottom:10px}
.policy p{color:var(--body);line-height:1.65}

/* Footer */
.site-footer{background:var(--ink);color:var(--on-dark);padding:64px 0;font-size:16px;line-height:1.8}
.site-footer .wrap{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px}
.site-footer strong{display:block;color:#fff;font-weight:700;padding-bottom:6px}
.site-footer .f-name{font-family:var(--display);font-size:20px;font-weight:800;color:#fff;display:inline-flex;align-items:center;gap:10px}
.site-footer .f-name img{width:34px;height:auto}
.site-footer a{color:var(--on-dark);text-decoration:none;display:block}
.site-footer a:hover{color:#fff;text-decoration:underline}
.site-footer .copy{padding-top:12px;font-size:14px;color:var(--on-dark-muted)}

/* Responsive */
@media (max-width:1080px){
  .grid-4{grid-template-columns:repeat(2,minmax(0,1fr))}
  .stats .wrap{grid-template-columns:repeat(2,minmax(0,1fr))}
  .split,.two-col,.contact-grid,.who-inc,.callout,.faq,.policy{grid-template-columns:1fr;gap:40px}
  .split-head{position:static}
  .site-footer .wrap{grid-template-columns:repeat(2,minmax(0,1fr))}
}
@media (max-width:900px){
  .nav-toggle{display:inline-flex}
  .nav{display:none;position:absolute;top:100%;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;gap:0;padding:8px 24px 24px}
  .nav.open{display:flex}
  .nav a{padding:14px 0;border-bottom:1px solid var(--line-soft)}
  .nav .btn{margin-top:14px;border-bottom:none}
  .hero .wrap{grid-template-columns:1fr;gap:0}
  .hero{padding:48px 0 56px}
  .hero .wrap{gap:40px}
  .grid-3{grid-template-columns:1fr}
  .steps-3{grid-template-columns:1fr}
}
@media (max-width:640px){
  body{font-size:17px}
  .wrap{padding:0 20px}
  .section{padding:72px 0}
  .grid-4,.stats .wrap,.stats.three .wrap{grid-template-columns:1fr 1fr}
  .grid-4{grid-template-columns:1fr}
  .form-row{grid-template-columns:1fr}
  .form-card,.included,.card{padding:28px}
  .callout{padding:36px 28px}
  .hero-art{padding:28px 20px 20px}
  .btn-row .btn{flex:1 1 100%}
  .client-bar .btn{flex:1}
  .site-footer .wrap{grid-template-columns:1fr}
  .brand-tag{font-size:11px;letter-spacing:1.2px}
  .brand-mark{width:38px}
  .brand-name{font-size:20px}
}