/* ============================================
   1099 CPA — Shared Stylesheet
   ============================================ */

:root {
  --navy: #0f2942;
  --navy-light: #1b3a5c;
  --gold: #3f6ea3;        /* brand steel-blue accent (was gold) */
  --gold-light: #7ba0c9;  /* lighter steel-blue */
  --ink: #1d2733;
  --slate: #51606f;
  --mist: #f5f7fa;
  --line: #e3e8ee;
  --white: #ffffff;
  --green: #2e7d5b;
  --max: 1120px;
  --radius: 12px;
  --shadow: 0 4px 24px rgba(15, 41, 66, 0.08);
  --shadow-lg: 0 12px 40px rgba(15, 41, 66, 0.14);
  --font: "Inter", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
  --serif: "Georgia", "Times New Roman", serif;
}

* { box-sizing: border-box; margin: 0; padding: 0; }

html { scroll-behavior: smooth; }

body {
  font-family: var(--font);
  color: var(--ink);
  line-height: 1.65;
  background: var(--white);
  -webkit-font-smoothing: antialiased;
}

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

a { color: var(--navy); text-decoration: none; }

.container { max-width: var(--max); margin: 0 auto; padding: 0 24px; }

/* ---------- Typography ---------- */
h1, h2, h3, h4 { line-height: 1.2; color: var(--navy); font-weight: 700; letter-spacing: -0.01em; }
h1 { font-size: clamp(2.2rem, 5vw, 3.4rem); }
h2 { font-size: clamp(1.7rem, 3.5vw, 2.4rem); }
h3 { font-size: 1.25rem; }
.eyebrow {
  text-transform: uppercase;
  letter-spacing: 0.14em;
  font-size: 0.8rem;
  font-weight: 600;
  color: var(--gold);
  margin-bottom: 12px;
}
.lead { font-size: 1.15rem; color: var(--slate); }

/* ---------- Buttons ---------- */
.btn {
  display: inline-block;
  padding: 14px 30px;
  border-radius: 8px;
  font-weight: 600;
  font-size: 1rem;
  cursor: pointer;
  border: 2px solid transparent;
  transition: transform .15s ease, box-shadow .15s ease, background .2s;
}
.btn-gold { background: var(--gold); color: var(--white); }
.btn-gold:hover { background: var(--navy); transform: translateY(-2px); box-shadow: var(--shadow); }
.btn-outline { border-color: var(--white); color: var(--white); }
.btn-outline:hover { background: rgba(255,255,255,.12); }
.btn-navy { background: var(--navy); color: var(--white); }
.btn-navy:hover { background: var(--navy-light); transform: translateY(-2px); box-shadow: var(--shadow); }

/* ---------- Header / Nav ---------- */
.site-header {
  position: sticky; top: 0; z-index: 50;
  background: rgba(255,255,255,0.95);
  backdrop-filter: blur(8px);
  border-bottom: 1px solid var(--line);
}
.nav {
  display: flex; align-items: center; justify-content: space-between;
  height: 104px;
}
.brand { display: flex; align-items: center; gap: 10px; }
.brand img { height: 84px; width: auto; display: block; }
/* Footer logo sits on navy — drop it on a light circular chip so it stays visible */
.footer-brand .brand img {
  height: 76px; background: var(--white); border-radius: 50%; padding: 6px;
}
.nav-links { display: flex; align-items: center; gap: 30px; list-style: none; }
.nav-links a { font-weight: 500; color: var(--ink); transition: color .2s; }
.nav-links a:hover, .nav-links a.active { color: var(--gold); }
.nav-cta { padding: 10px 22px; }
.nav-toggle { display: none; background: none; border: 0; font-size: 1.6rem; color: var(--navy); cursor: pointer; }

/* ---------- Hero ---------- */
.hero {
  background: linear-gradient(135deg, var(--navy) 0%, var(--navy-light) 100%);
  color: var(--white);
  position: relative;
  overflow: hidden;
}
.hero::after {
  content: ""; position: absolute; right: -120px; top: -120px;
  width: 420px; height: 420px; border-radius: 50%;
  background: radial-gradient(circle, rgba(201,161,74,0.22), transparent 70%);
}
/* Hero background photo (licensed Unsplash CDN) layered behind the navy gradient */
.hero-bg::before {
  content: ""; position: absolute; inset: 0; z-index: 0;
  background: url("https://images.unsplash.com/photo-1554224155-6726b3ff858f?w=1600&q=80") center/cover no-repeat;
  opacity: 0.16;
}
.hero .container { padding-top: 84px; padding-bottom: 84px; position: relative; z-index: 1; }
.hero h1 { color: var(--white); max-width: 14ch; }
.hero .eyebrow { color: var(--gold-light); }
.hero p { font-size: 1.2rem; color: #d4dde6; max-width: 56ch; margin: 20px 0 32px; }
.hero-actions { display: flex; gap: 16px; flex-wrap: wrap; }

/* ---------- Sections ---------- */
.section { padding: 80px 0; }
.section.alt { background: var(--mist); }
.section-head { max-width: 64ch; margin-bottom: 48px; }
.section-head.center { margin-left: auto; margin-right: auto; text-align: center; }

/* ---------- Strategy list ---------- */
.strategy-wrap { display: grid; grid-template-columns: 1.1fr 1fr; gap: 48px; align-items: center; }
.strategy-list { columns: 2; column-gap: 28px; list-style: none; }
.strategy-list li {
  break-inside: avoid; padding: 8px 0 8px 28px; position: relative; color: var(--ink);
}
.strategy-list li::before {
  content: "✓"; position: absolute; left: 0; top: 8px;
  color: var(--gold); font-weight: 800;
}
.panel {
  background: var(--navy); color: var(--white); border-radius: var(--radius);
  padding: 36px; box-shadow: var(--shadow-lg);
}
.panel h3 { color: var(--gold-light); }
.panel p { color: #d4dde6; margin-top: 10px; }

/* ---------- Cards ---------- */
.cards { display: grid; grid-template-columns: repeat(3, 1fr); gap: 26px; }
.card {
  background: var(--white); border: 1px solid var(--line); border-radius: var(--radius);
  padding: 32px; box-shadow: var(--shadow); transition: transform .2s, box-shadow .2s;
}
.card:hover { transform: translateY(-4px); box-shadow: var(--shadow-lg); }
.card .icon {
  width: 52px; height: 52px; border-radius: 12px; background: var(--mist);
  display: grid; place-items: center; margin-bottom: 18px; font-size: 1.5rem;
}
.card h3 { margin-bottom: 10px; }
.card p { color: var(--slate); }

/* ---------- Modern practice ---------- */
.card .stat { font-size: 2.4rem; font-weight: 800; color: var(--gold); line-height: 1; margin-bottom: 8px; }
.tools { margin-top: 48px; text-align: center; }
.tool-row { display: flex; flex-wrap: wrap; justify-content: center; gap: 14px; }
.tool {
  display: inline-block; padding: 12px 24px; border-radius: 999px;
  background: var(--white); border: 1px solid var(--line);
  font-weight: 600; color: var(--navy); box-shadow: var(--shadow);
}

/* ---------- Check list (security) ---------- */
.check-list { list-style: none; }
.check-list li {
  padding: 10px 0 10px 32px; position: relative; color: var(--ink); border-bottom: 1px solid var(--line);
}
.check-list li:last-child { border-bottom: 0; }
.check-list li::before {
  content: "🔒"; position: absolute; left: 0; top: 9px; font-size: 0.95rem;
}

/* ---------- Feature grid (why choose) ---------- */
.features { display: grid; grid-template-columns: repeat(2, 1fr); gap: 28px; }
.feature {
  display: flex; gap: 18px; padding: 26px; border-radius: var(--radius);
  background: var(--white); border: 1px solid var(--line);
}
.feature .num {
  flex: none; width: 44px; height: 44px; border-radius: 50%;
  background: var(--navy); color: var(--gold); display: grid; place-items: center; font-weight: 800;
}
.feature h3 { margin-bottom: 6px; }
.feature p { color: var(--slate); }

/* ---------- Meet your CPA ---------- */
.meet { display: grid; grid-template-columns: 0.85fr 1.15fr; gap: 48px; align-items: center; }
.meet-photo img {
  width: 100%; border-radius: var(--radius); box-shadow: var(--shadow-lg);
  aspect-ratio: 4 / 5; object-fit: cover; object-position: center top;
}
.meet-text h2 { margin-bottom: 4px; }

/* ---------- Stat band ---------- */
.band { background: var(--gold); color: var(--white); text-align: center; position: relative; overflow: hidden; }
/* Optional photo behind the band with a navy wash for contrast */
.band-bg { background: var(--navy); }
.band-bg::before {
  content: ""; position: absolute; inset: 0; z-index: 0;
  background: url("https://images.unsplash.com/photo-1460925895917-afdab827c52f?w=1600&q=80") center/cover no-repeat;
  opacity: 0.22;
}
.band-bg::after {
  content: ""; position: absolute; inset: 0; z-index: 0;
  background: linear-gradient(135deg, rgba(15,41,66,0.82), rgba(63,110,163,0.78));
}
.band .container { padding: 56px 24px; position: relative; z-index: 1; }
.band-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 40px; }
.band h2 { color: var(--white); }
.band p { font-size: 1.1rem; color: #eaf1f8; max-width: 40ch; margin: 8px auto 0; }

/* ---------- Pricing ---------- */
.pricing { display: grid; grid-template-columns: 1fr 1fr; gap: 40px; align-items: center; }
.price-card {
  background: var(--navy); color: var(--white); border-radius: 18px; padding: 44px;
  box-shadow: var(--shadow-lg); text-align: center;
}
.price-card .amount { font-size: 3rem; font-weight: 800; color: var(--gold-light); }
.price-card .per { color: #c7d2dd; font-size: 1rem; }
.price-card .divider { height: 1px; background: rgba(255,255,255,.18); margin: 22px 0; }
.price-list { list-style: none; text-align: left; max-width: 320px; margin: 0 auto; }
.price-list li { padding: 7px 0 7px 26px; position: relative; color: #e4eaf0; }
.price-list li::before { content: "✓"; position: absolute; left: 0; color: var(--gold); font-weight: 800; }
.price-note { margin-top: 22px; font-size: 0.9rem; color: #b9c5d1; }
.price-disclaimer { margin-top: 18px; font-size: 0.85rem; line-height: 1.6; color: var(--slate); }

/* ---------- Contact form ---------- */
.form-card {
  background: var(--white); border: 1px solid var(--line); border-radius: var(--radius);
  padding: 36px; box-shadow: var(--shadow);
}
.field { margin-bottom: 18px; }
.field label { display: block; font-weight: 600; margin-bottom: 6px; font-size: 0.92rem; }
.field input, .field select, .field textarea {
  width: 100%; padding: 12px 14px; border: 1px solid var(--line); border-radius: 8px;
  font-size: 1rem; font-family: inherit; color: var(--ink); background: var(--white);
}
.field input:focus, .field select:focus, .field textarea:focus {
  outline: none; border-color: var(--gold); box-shadow: 0 0 0 3px rgba(201,161,74,.18);
}
.form-card .btn { width: 100%; }
.or-divider { display: flex; align-items: center; text-align: center; color: var(--slate); margin: 4px 0 20px; font-size: 0.88rem; }
.or-divider::before, .or-divider::after { content: ""; flex: 1; height: 1px; background: var(--line); }
.or-divider span { padding: 0 14px; }
.schedule-cta { border-top: 1px solid var(--line); padding-top: 24px; margin-top: 4px; }
.form-status { margin-top: 14px; padding: 12px 14px; border-radius: 8px; font-size: 0.95rem; line-height: 1.5; }
.form-status.success { background: #e6f4ec; color: #1d6b47; border: 1px solid #b6e0c8; }
.form-status.error { background: #fbeaea; color: #9a2a2a; border: 1px solid #f0c4c4; }

/* ---------- FAQ accordion ---------- */
.faq-item { border-bottom: 1px solid var(--line); }
.faq-q {
  width: 100%; text-align: left; background: none; border: 0; cursor: pointer;
  padding: 22px 40px 22px 0; font-size: 1.1rem; font-weight: 600; color: var(--navy);
  position: relative; font-family: inherit;
}
.faq-q::after {
  content: "+"; position: absolute; right: 4px; top: 50%; transform: translateY(-50%);
  font-size: 1.6rem; color: var(--gold); font-weight: 400; transition: transform .2s;
}
.faq-item.open .faq-q::after { content: "−"; }
.faq-a { max-height: 0; overflow: hidden; transition: max-height .3s ease; }
.faq-a p { color: var(--slate); padding-bottom: 22px; }

/* ---------- Service detail ---------- */
.svc { display: grid; grid-template-columns: 200px 1fr; gap: 32px; padding: 32px 0; border-bottom: 1px solid var(--line); }
.svc:last-child { border-bottom: 0; }
.svc h3 { font-size: 1.4rem; }
.svc .tag { color: var(--gold); font-weight: 700; font-size: 0.85rem; text-transform: uppercase; letter-spacing: .08em; }
.svc p { color: var(--slate); margin-top: 8px; }

/* ---------- Footer ---------- */
.site-footer { background: var(--navy); color: #c7d2dd; padding: 56px 0 32px; }
.footer-top { display: flex; justify-content: space-between; gap: 40px; flex-wrap: wrap; margin-bottom: 36px; }
.footer-brand { max-width: 36ch; }
.footer-brand .brand { color: var(--white); margin-bottom: 14px; }
.footer-brand p { color: #9fb0c0; font-size: 0.95rem; }
.footer-links h4 { color: var(--white); margin-bottom: 14px; font-size: 1rem; }
.footer-links ul { list-style: none; }
.footer-links a { color: #c7d2dd; display: block; padding: 5px 0; }
.footer-links a:hover { color: var(--gold-light); }
.footer-legal { border-top: 1px solid rgba(255,255,255,.12); padding-top: 24px; font-size: 0.82rem; color: #8497a8; }
.footer-legal p { margin-bottom: 4px; }

/* ---------- Page hero (subpages) ---------- */
.page-hero {
  background:
    linear-gradient(135deg, rgba(15,41,66,0.93), rgba(27,58,92,0.88)),
    url("https://images.unsplash.com/photo-1454165804606-c3d57bc86b40?w=1600&q=80") center/cover no-repeat;
  color: var(--white); padding: 64px 0;
}
.page-hero h1 { color: var(--white); }
.page-hero p { color: #d4dde6; font-size: 1.15rem; max-width: 60ch; margin-top: 14px; }

/* ---------- Responsive ---------- */
@media (max-width: 900px) {
  .strategy-wrap, .pricing, .cards, .features, .band-grid, .svc, .meet { grid-template-columns: 1fr; }
  .meet-photo { max-width: 360px; margin: 0 auto; }
  .nav-links {
    position: absolute; top: 104px; left: 0; right: 0; background: var(--white);
    flex-direction: column; align-items: flex-start; gap: 0; padding: 8px 24px 18px;
    border-bottom: 1px solid var(--line); box-shadow: var(--shadow); display: none;
  }
  .nav-links.open { display: flex; }
  .nav-links li { width: 100%; }
  .nav-links a { display: block; padding: 12px 0; width: 100%; }
  .nav-toggle { display: block; }
  .strategy-list { columns: 1; }
  .svc { gap: 8px; }
}