/* TaxMaga.com — site styles
   Layout: corporate split-hero carousel, white content bands, navy strips, dark navy footer.
   Single light brand theme by design (navy + red on white). */
:root {
  --navy: #13386b;
  --navy-deep: #0a2342;
  --navy-ink: #0e2a52;
  --red: #d71f26;
  --red-dark: #b5161c;
  --gold: #f2b33d;
  --ink: #16243a;
  --muted: #586780;
  --line: #e2e8f1;
  --paper: #ffffff;
  --tint-blue: #f2f6fc;
  --tint-red: #fdf2f2;
  --on-dark: #e6edf7;
  --on-dark-muted: #a9b9d1;
  --wa: #25d366;
  --wa-dark: #1da851;

  --font-display: "Poppins", "Segoe UI", system-ui, -apple-system, sans-serif;
  --font-body: "Mulish", "Segoe UI", system-ui, -apple-system, sans-serif;

  --radius: 14px;
  --radius-sm: 8px;
  --shadow: 0 10px 30px -12px rgba(14, 42, 82, .18);
  --shadow-sm: 0 4px 14px -6px rgba(14, 42, 82, .15);
  --gutter-l: max(16px, env(safe-area-inset-left, 0px));
  --gutter-r: max(16px, env(safe-area-inset-right, 0px));
  color-scheme: light;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--font-body);
  font-size: 1rem;
  line-height: 1.65;
}
body::before {
  content: ""; position: fixed; inset: 0 0 auto; height: env(safe-area-inset-top, 0px);
  z-index: 60; background: var(--paper);
}
img { max-width: 100%; height: auto; display: block; }
[hidden] { display: none !important; }
a { color: var(--navy); }
h1, h2, h3, h4 { font-family: var(--font-display); color: var(--navy-ink); line-height: 1.2; margin: 0; text-wrap: balance; }
p { margin: 0; }
ul { margin: 0; padding: 0; list-style: none; }
:focus-visible { outline: 3px solid var(--gold); outline-offset: 2px; border-radius: 4px; }
.sr-only { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }

.wrap {
  width: 100%; max-width: 1200px; margin-inline: auto;
  padding-left: var(--gutter-l); padding-right: var(--gutter-r);
}
.ic { width: 1.25em; height: 1.25em; fill: none; stroke: currentColor; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; flex: none; }

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: .5em;
  font-family: var(--font-display); font-weight: 600; font-size: .95rem;
  padding: .8em 1.4em; border-radius: var(--radius-sm); border: 2px solid transparent;
  text-decoration: none; cursor: pointer; transition: background .2s, color .2s, border-color .2s, transform .2s;
  white-space: nowrap;
}
.btn .ic { width: 1.1em; height: 1.1em; transition: transform .2s; }
.btn:hover .ic-arrow { transform: translateX(3px); }
.btn-red { background: var(--red); color: #fff; }
.btn-red:hover { background: var(--red-dark); }
.btn-navy { background: var(--navy); color: #fff; }
.btn-navy:hover { background: var(--navy-deep); }
.btn-outline { border-color: var(--navy); color: var(--navy); background: transparent; }
.btn-outline:hover { background: var(--navy); color: #fff; }
.btn-wa { background: var(--wa); color: #0b3d20; }
.btn-wa:hover { background: var(--wa-dark); color: #fff; }
.btn-ghost-light { border-color: rgba(255,255,255,.55); color: #fff; }
.btn-ghost-light:hover { background: #fff; color: var(--navy); }

/* ---------- Top bar ---------- */
.topbar { background: var(--navy-deep); color: var(--on-dark); font-size: .85rem; }
.topbar-in { display: flex; justify-content: space-between; align-items: center; gap: 12px; padding-block: 7px; }
.tb-contact { display: flex; flex-wrap: wrap; gap: 6px 22px; }
.tb-contact a { color: var(--on-dark); text-decoration: none; display: inline-flex; align-items: center; gap: 7px; }
.tb-contact a:hover { color: #fff; }
.tb-contact .ic { width: 15px; height: 15px; color: var(--gold); }
.social { display: flex; gap: 8px; }
.social a {
  width: 30px; height: 30px; border-radius: 50%; display: grid; place-items: center;
  color: var(--on-dark); background: rgba(255,255,255,.08); transition: background .2s, color .2s;
}
.social a:hover { background: var(--red); color: #fff; }
.social .ic { width: 15px; height: 15px; }
@media (max-width: 720px) { .topbar .tb-mail, .topbar .social { display: none; } }

/* ---------- Header ---------- */
.site-header {
  position: sticky; top: env(safe-area-inset-top, 0px); z-index: 50;
  background: var(--paper); border-bottom: 1px solid var(--line);
  box-shadow: 0 2px 12px -8px rgba(14,42,82,.25);
}
.hdr { display: flex; align-items: center; gap: 28px; padding-block: 12px; }
.logo { text-decoration: none; display: inline-flex; flex-direction: column; line-height: 1; }
.logo-word { font-family: var(--font-display); font-weight: 800; font-style: italic; font-size: 1.9rem; letter-spacing: -.035em; }
.logo-word .t { color: var(--red); }
.logo-word .m { color: var(--navy); }
.logo-word .c { color: var(--navy); font-size: .7em; letter-spacing: -.02em; }
.logo-tag { font-size: .78rem; color: var(--muted); letter-spacing: .04em; margin-top: 5px; padding-left: 8px; }
.nav { display: flex; gap: 4px; margin-left: auto; }
.nav a {
  font-family: var(--font-display); font-weight: 500; font-size: .95rem; color: var(--ink);
  text-decoration: none; padding: 8px 14px; border-radius: 6px; position: relative;
}
.nav a::after {
  content: ""; position: absolute; left: 14px; right: 14px; bottom: 2px; height: 2px;
  background: var(--red); transform: scaleX(0); transition: transform .2s; transform-origin: left;
}
.nav a:hover::after, .nav a[aria-current="page"]::after { transform: scaleX(1); }
.nav a[aria-current="page"] { color: var(--red); }
.nav-toggle {
  display: none; margin-left: auto; background: none; border: 1px solid var(--line); border-radius: 8px;
  width: 44px; height: 44px; align-items: center; justify-content: center; color: var(--navy); cursor: pointer;
}
.nav-toggle .ic { width: 24px; height: 24px; }
.nav-toggle .i-close { display: none; }
.nav-toggle[aria-expanded="true"] .i-open { display: none; }
.nav-toggle[aria-expanded="true"] .i-close { display: block; }
@media (max-width: 960px) {
  .hdr { gap: 12px; }
  .hdr-cta { display: none; }
  .nav-toggle { display: inline-flex; }
  .nav {
    position: absolute; left: 0; right: 0; top: 100%; flex-direction: column; gap: 0;
    background: var(--paper); border-bottom: 1px solid var(--line); box-shadow: var(--shadow);
    padding: 8px var(--gutter-r) 16px var(--gutter-l); display: none;
  }
  .nav.open { display: flex; }
  .nav a { padding: 13px 4px; border-bottom: 1px solid var(--line); border-radius: 0; }
  .nav a::after { display: none; }
  .nav .nav-cta { display: flex; margin-top: 14px; border: 0; color: #fff; justify-content: center; border-radius: var(--radius-sm); }
}
@media (min-width: 961px) { .nav .nav-cta { display: none; } }
@media (max-width: 420px) { .logo-word { font-size: 1.6rem; } }

/* ---------- Hero carousel ---------- */
.hero { position: relative; background: var(--paper); overflow: hidden; }
.hero-track { position: relative; display: grid; grid-template-columns: minmax(0, 1fr); }
.slide {
  grid-area: 1 / 1; display: grid; grid-template-columns: 44% 56%; align-items: stretch;
  opacity: 0; visibility: hidden; transition: opacity .8s ease, visibility .8s;
}
.slide.is-active { opacity: 1; visibility: visible; }
.slide-copy {
  position: relative; z-index: 2; display: flex; flex-direction: column; justify-content: center; gap: 18px; min-width: 0;
  padding-block: 56px 72px;
  padding-left: max(var(--gutter-l), calc((100vw - 1200px) / 2 + 16px)); padding-right: 24px;
}
.slide-eyebrow {
  align-self: flex-start; display: inline-flex; gap: 8px; align-items: center;
  font-family: var(--font-display); font-weight: 600; font-size: .78rem; letter-spacing: .12em; text-transform: uppercase;
  color: var(--red); background: var(--tint-red); padding: 6px 12px; border-radius: 999px;
}
.slide-eyebrow .num { color: var(--navy); font-variant-numeric: tabular-nums; }
.slide-title { font-size: clamp(2rem, 1.2rem + 2.6vw, 3.25rem); font-weight: 700; letter-spacing: -.02em; }
.slide-title em { font-style: normal; color: var(--red); }
.slide-sub { font-family: var(--font-display); font-size: clamp(1.05rem, .95rem + .4vw, 1.3rem); color: var(--navy); font-weight: 500; }
.slide-text { color: var(--muted); max-width: 46ch; font-size: 1.05rem; }
.slide-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 6px; }
.slide-media { position: relative; min-height: 520px; }
.slide-media img {
  position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover;
  -webkit-mask-image: linear-gradient(90deg, transparent 0, #000 16%);
  mask-image: linear-gradient(90deg, transparent 0, #000 16%);
  transform: scale(1.06); transition: transform 7s ease-out;
}
.slide.is-active .slide-media img { transform: scale(1); }
.hero-ctrl {
  position: absolute; z-index: 5; top: 50%; translate: 0 -50%;
  width: 46px; height: 46px; border-radius: 50%; border: 0; cursor: pointer;
  background: rgba(10,35,66,.55); color: #fff; display: grid; place-items: center; transition: background .2s;
}
.hero-ctrl:hover { background: var(--red); }
.hero-ctrl .ic { width: 22px; height: 22px; }
.hero-prev { left: max(10px, env(safe-area-inset-left, 0px)); }
.hero-next { right: max(10px, env(safe-area-inset-right, 0px)); }
.hero-dots {
  position: absolute; z-index: 5; bottom: 22px;
  left: max(var(--gutter-l), calc((100vw - 1200px) / 2 + 16px)); display: flex; gap: 8px;
}
.hero-dots button {
  width: 34px; height: 6px; border-radius: 4px; border: 0; padding: 0; cursor: pointer;
  background: var(--line); position: relative; overflow: hidden;
}
.hero-dots button::after { content: ""; position: absolute; inset: 0; background: var(--red); transform: scaleX(0); transform-origin: left; }
.hero-dots button[aria-current="true"]::after { transform: scaleX(1); transition: transform var(--dot-time, 6s) linear; }
.hero.paused .hero-dots button[aria-current="true"]::after { transition: none; }
@media (max-width: 900px) {
  .slide { grid-template-columns: minmax(0, 1fr); }
  .slide-media { order: -1; min-height: 0; aspect-ratio: 16 / 9; max-width: 100%; }
  .slide-media img { -webkit-mask-image: none; mask-image: none; }
  .slide-copy { padding: 26px var(--gutter-r) 64px var(--gutter-l); gap: 14px; }
  .hero-ctrl { top: 28vw; width: 40px; height: 40px; }
  .hero-dots { left: var(--gutter-l); }
}

/* ---------- Highlight strip ---------- */
.strip { background: var(--navy); color: #fff; }
.strip-in { display: grid; grid-template-columns: repeat(4, 1fr); }
.strip-item { display: flex; align-items: center; gap: 14px; padding-block: 22px; padding-inline: 18px; font-family: var(--font-display); font-weight: 500; }
.strip-item + .strip-item { border-left: 1px solid rgba(255,255,255,.15); }
.strip-item .ic { width: 30px; height: 30px; color: var(--gold); stroke-width: 1.5; }
.strip-item small { display: block; font-family: var(--font-body); font-weight: 400; color: var(--on-dark-muted); font-size: .82rem; }
@media (max-width: 900px) {
  .strip-in { grid-template-columns: 1fr 1fr; }
  .strip-item:nth-child(3) { border-left: 0; }
  .strip-item:nth-child(n+3) { border-top: 1px solid rgba(255,255,255,.15); }
}
@media (max-width: 480px) { .strip-item { padding-inline: 4px; gap: 10px; font-size: .9rem; } .strip-item small { display: none; } }

/* ---------- Sections ---------- */
.section { padding-block: clamp(56px, 7vw, 96px); }
.section-tint { background: var(--tint-blue); }
.section-head { text-align: center; max-width: 720px; margin: 0 auto clamp(32px, 4vw, 52px); display: grid; gap: 12px; justify-items: center; }
.section-head.left { text-align: left; justify-items: start; margin-left: 0; }
.kicker { font-family: var(--font-display); font-weight: 600; font-size: .8rem; letter-spacing: .14em; text-transform: uppercase; color: var(--red); }
.section-title { font-size: clamp(1.75rem, 1.3rem + 1.6vw, 2.6rem); font-weight: 700; letter-spacing: -.015em; }
.section-lead { color: var(--muted); font-size: 1.08rem; }
.rule { width: 56px; height: 3px; background: var(--red); border-radius: 2px; }

/* ---------- Service cards (home) ---------- */
.svc-grid { display: grid; grid-template-columns: repeat(5, 1fr); gap: 18px; }
.svc-card {
  display: flex; flex-direction: column; gap: 14px; padding: 26px 20px 22px; border-radius: var(--radius);
  background: var(--tint-blue); border: 1px solid #dfe7f3; transition: transform .25s, box-shadow .25s;
}
.svc-card.red { background: var(--tint-red); border-color: #f6dcdc; }
.svc-card:hover { transform: translateY(-4px); box-shadow: var(--shadow); }
.svc-icon { width: 62px; height: 62px; border-radius: 50%; display: grid; place-items: center; background: var(--navy); color: #fff; margin-inline: auto; }
.svc-card.red .svc-icon { background: var(--red); }
.svc-icon .ic { width: 30px; height: 30px; stroke-width: 1.6; }
.svc-card h3 { text-align: center; font-size: 1.12rem; font-weight: 600; min-height: 2.4em; display: grid; place-items: center; }
.svc-card.red h3 { color: var(--red); }
.svc-card ul { display: grid; gap: 8px; font-size: .92rem; color: var(--ink); flex: 1; }
.svc-card li { position: relative; padding-left: 16px; line-height: 1.4; }
.svc-card li::before { content: ""; position: absolute; left: 0; top: .5em; width: 7px; height: 7px; border-radius: 50%; background: var(--navy); }
.svc-card.red li::before { background: var(--red); }
.more { display: inline-flex; align-items: center; gap: 6px; font-family: var(--font-display); font-weight: 600; font-size: .9rem; color: var(--navy); text-decoration: none; }
.svc-card.red .more { color: var(--red); }
.more .ic { width: 16px; height: 16px; transition: transform .2s; }
.more:hover .ic { transform: translateX(3px); }
@media (max-width: 1100px) { .svc-grid { grid-template-columns: repeat(3, 1fr); } }
@media (max-width: 760px) { .svc-grid { grid-template-columns: repeat(2, 1fr); } }
@media (max-width: 520px) { .svc-grid { grid-template-columns: 1fr; } .svc-card h3 { min-height: 0; } }

/* ---------- Why choose ---------- */
.why { display: grid; grid-template-columns: 1fr 1fr; gap: clamp(28px, 5vw, 64px); align-items: center; }
.why-photo { position: relative; border-radius: var(--radius); overflow: hidden; box-shadow: var(--shadow); aspect-ratio: 4 / 3; max-width: 100%; }
.why-photo img { width: 100%; height: 100%; object-fit: cover; object-position: 30% center; }
.why-badge {
  position: absolute; left: 16px; bottom: 16px; background: var(--paper); border-radius: 10px; padding: 12px 16px;
  display: flex; gap: 12px; align-items: center; box-shadow: var(--shadow-sm);
}
.why-badge .ic { width: 30px; height: 30px; color: var(--red); }
.why-badge strong { font-family: var(--font-display); display: block; color: var(--navy-ink); font-size: .95rem; }
.why-badge span { font-size: .82rem; color: var(--muted); }
.why-list { display: grid; grid-template-columns: 1fr 1fr; gap: 22px 26px; margin-top: 28px; }
.why-item { display: flex; gap: 14px; align-items: flex-start; }
.why-item .ic-wrap { width: 46px; height: 46px; border-radius: 10px; background: var(--tint-blue); color: var(--navy); display: grid; place-items: center; flex: none; }
.why-item:nth-child(even) .ic-wrap { background: var(--tint-red); color: var(--red); }
.why-item .ic { width: 24px; height: 24px; }
.why-item h3 { font-size: 1rem; font-weight: 600; margin-bottom: 2px; }
.why-item p { font-size: .9rem; color: var(--muted); line-height: 1.5; }
@media (max-width: 900px) { .why { grid-template-columns: 1fr; } }
@media (max-width: 520px) { .why-list { grid-template-columns: 1fr; } }

/* ---------- Stats ---------- */
.stats { display: grid; grid-template-columns: repeat(4, 1fr); background: var(--paper); border-radius: var(--radius); box-shadow: var(--shadow); margin-top: clamp(40px, 5vw, 64px); }
.stat { text-align: center; padding: 26px 12px; }
.stat + .stat { border-left: 1px solid var(--line); }
.stat b { font-family: var(--font-display); font-size: clamp(1.8rem, 1.4rem + 1.2vw, 2.4rem); color: var(--navy-ink); font-variant-numeric: tabular-nums; display: block; line-height: 1.1; }
.stat b span { color: var(--red); }
.stat small { color: var(--muted); font-size: .9rem; }
@media (max-width: 640px) {
  .stats { grid-template-columns: 1fr 1fr; }
  .stat:nth-child(3) { border-left: 0; }
  .stat:nth-child(n+3) { border-top: 1px solid var(--line); }
}

/* ---------- Process ---------- */
.steps { display: grid; grid-template-columns: repeat(4, 1fr); gap: 20px; counter-reset: step; }
.step { position: relative; padding: 26px 22px; background: var(--paper); border: 1px solid var(--line); border-radius: var(--radius); }
.step::before {
  counter-increment: step; content: counter(step, decimal-leading-zero);
  font-family: var(--font-display); font-weight: 700; font-size: 2.2rem; color: var(--tint-red);
  -webkit-text-stroke: 1.5px var(--red); line-height: 1; display: block; margin-bottom: 14px;
}
.step h3 { font-size: 1.05rem; font-weight: 600; margin-bottom: 6px; }
.step p { color: var(--muted); font-size: .93rem; }
@media (max-width: 900px) { .steps { grid-template-columns: 1fr 1fr; } }
@media (max-width: 520px) { .steps { grid-template-columns: 1fr; } }

/* ---------- CTA band ---------- */
.cta-band { background: linear-gradient(110deg, var(--navy-deep) 0%, var(--navy) 60%, #1b4a8a 100%); color: #fff; position: relative; overflow: hidden; }
.cta-band::after {
  content: ""; position: absolute; right: -80px; top: -80px; width: 320px; height: 320px; border-radius: 50%;
  border: 40px solid rgba(215,31,38,.25); pointer-events: none;
}
.cta-in { display: flex; align-items: center; justify-content: space-between; gap: 24px; flex-wrap: wrap; padding-block: 48px; position: relative; z-index: 1; }
.cta-in h2 { color: #fff; font-size: clamp(1.5rem, 1.2rem + 1vw, 2.1rem); }
.cta-in p { color: var(--on-dark); margin-top: 6px; }
.cta-actions { display: flex; gap: 12px; flex-wrap: wrap; }

/* ---------- Page banner (inner pages) ---------- */
.page-banner { position: relative; color: #fff; background: var(--navy-deep); overflow: hidden; }
.page-banner img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; opacity: .28; }
.page-banner::before { content: ""; position: absolute; inset: 0; background: linear-gradient(90deg, rgba(10,35,66,.95) 0%, rgba(19,56,107,.75) 60%, rgba(19,56,107,.5) 100%); z-index: 1; }
.page-banner .wrap { position: relative; z-index: 2; padding-block: clamp(48px, 7vw, 84px); display: grid; gap: 12px; }
.page-banner h1 { color: #fff; font-size: clamp(2rem, 1.4rem + 2vw, 3rem); }
.page-banner p { color: var(--on-dark); font-size: 1.1rem; max-width: 60ch; }
.crumbs { display: flex; gap: 8px; font-size: .88rem; color: var(--on-dark-muted); }
.crumbs a { color: var(--gold); text-decoration: none; }

/* ---------- Services page ---------- */
.jump { display: flex; flex-wrap: wrap; gap: 10px; justify-content: center; }
.jump a {
  display: inline-flex; align-items: center; gap: 8px; text-decoration: none; font-family: var(--font-display); font-weight: 500; font-size: .92rem;
  padding: 9px 16px; border-radius: 999px; border: 1px solid var(--line); color: var(--navy-ink); background: var(--paper);
}
.jump a:hover { border-color: var(--red); color: var(--red); }
.jump .ic { width: 18px; height: 18px; }
.svc-block { display: grid; grid-template-columns: 5fr 7fr; gap: clamp(28px, 5vw, 60px); align-items: start; scroll-margin-top: 110px; }
.svc-block + .svc-block { margin-top: clamp(56px, 7vw, 88px); padding-top: clamp(56px, 7vw, 88px); border-top: 1px solid var(--line); }
.svc-block.flip .svc-aside { order: 2; }
.svc-aside { display: grid; gap: 18px; position: sticky; top: 120px; }
.svc-num { display: flex; align-items: center; gap: 14px; }
.svc-num .svc-icon { margin: 0; width: 56px; height: 56px; }
.svc-num span { font-family: var(--font-display); font-weight: 700; font-size: .85rem; letter-spacing: .14em; color: var(--muted); }
.svc-aside h2 { font-size: clamp(1.6rem, 1.3rem + 1vw, 2.2rem); }
.svc-aside.red h2 { color: var(--red); }
.svc-aside.red .svc-icon { background: var(--red); }
.svc-aside p { color: var(--muted); font-size: 1.04rem; }
.svc-photo { border-radius: var(--radius); overflow: hidden; aspect-ratio: 16 / 10; max-width: 100%; }
.svc-photo img { width: 100%; height: 100%; object-fit: cover; }
.svc-items { display: grid; gap: 14px; }
.svc-item { display: flex; gap: 16px; padding: 20px 22px; border: 1px solid var(--line); border-radius: var(--radius); background: var(--paper); transition: border-color .2s, box-shadow .2s; }
.svc-item:hover { border-color: #c9d6ea; box-shadow: var(--shadow-sm); }
.svc-item .tick { width: 30px; height: 30px; border-radius: 50%; display: grid; place-items: center; background: var(--tint-blue); color: var(--navy); flex: none; margin-top: 2px; }
.red-items .svc-item .tick { background: var(--tint-red); color: var(--red); }
.svc-item .tick .ic { width: 16px; height: 16px; stroke-width: 2.4; }
.svc-item h3 { font-size: 1.05rem; font-weight: 600; margin-bottom: 4px; }
.svc-item p { color: var(--muted); font-size: .94rem; }
.svc-items.cols { grid-template-columns: 1fr 1fr; }
@media (max-width: 900px) {
  .svc-block { grid-template-columns: 1fr; }
  .svc-block.flip .svc-aside { order: 0; }
  .svc-aside { position: static; }
}
@media (max-width: 640px) { .svc-items.cols { grid-template-columns: 1fr; } }

/* ---------- About ---------- */
.split { display: grid; grid-template-columns: 1fr 1fr; gap: clamp(28px, 5vw, 64px); align-items: center; }
.split-photo { border-radius: var(--radius); overflow: hidden; box-shadow: var(--shadow); aspect-ratio: 4 / 3; max-width: 100%; }
.split-photo img { width: 100%; height: 100%; object-fit: cover; }
.prose { display: grid; gap: 16px; color: var(--muted); font-size: 1.04rem; max-width: 62ch; }
.prose h2 { color: var(--navy-ink); }
.values { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; margin-top: 8px; }
.value { display: flex; gap: 12px; align-items: center; padding: 14px 16px; border: 1px solid var(--line); border-radius: 10px; background: var(--paper); }
.value .ic { width: 26px; height: 26px; color: var(--navy); }
.value:nth-child(even) .ic { color: var(--red); }
.value strong { font-family: var(--font-display); color: var(--navy-ink); font-size: .95rem; display: block; line-height: 1.3; }
.value span { font-size: .84rem; color: var(--muted); }
.who { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }
.who div { padding: 22px; background: var(--paper); border-radius: var(--radius); border: 1px solid var(--line); }
.who h3 { font-size: 1.02rem; font-weight: 600; margin-bottom: 4px; }
.who p { color: var(--muted); font-size: .92rem; }
@media (max-width: 900px) { .split { grid-template-columns: 1fr; } .split.rev .split-photo { order: -1; } .who { grid-template-columns: 1fr 1fr; } }
@media (max-width: 520px) { .values, .who { grid-template-columns: 1fr; } }

/* ---------- Resources ---------- */
.table-wrap { overflow-x: auto; border: 1px solid var(--line); border-radius: var(--radius); background: var(--paper); }
table.cal { width: 100%; border-collapse: collapse; font-size: .95rem; }
.cal th, .cal td { text-align: left; padding: 13px 16px; border-bottom: 1px solid var(--line); vertical-align: top; }
.cal thead th { background: var(--navy); color: #fff; font-family: var(--font-display); font-weight: 600; font-size: .85rem; letter-spacing: .04em; }
.cal tbody tr:last-child td { border-bottom: 0; }
.cal tbody tr:nth-child(even) td { background: #f8fafd; }
.cal td:first-child { font-family: var(--font-display); font-weight: 600; color: var(--red); white-space: nowrap; font-variant-numeric: tabular-nums; }
.cal .tag { margin-bottom: 4px; }
.tag { display: inline-block; font-size: .75rem; font-weight: 700; letter-spacing: .04em; padding: 2px 8px; border-radius: 999px; background: var(--tint-blue); color: var(--navy); margin-right: 6px; }
.tag.red { background: var(--tint-red); color: var(--red); }
.note { font-size: .88rem; color: var(--muted); margin-top: 14px; }
.cal-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 28px; }
.cal-grid > div { min-width: 0; }
.cal-grid h3 { font-size: 1.2rem; margin-bottom: 14px; }
@media (max-width: 960px) { .cal-grid { grid-template-columns: 1fr; } }
.acc { display: grid; gap: 12px; }
.acc details { border: 1px solid var(--line); border-radius: 12px; background: var(--paper); }
.acc summary {
  cursor: pointer; list-style: none; padding: 16px 20px; font-family: var(--font-display); font-weight: 600; color: var(--navy-ink);
  display: flex; justify-content: space-between; align-items: center; gap: 12px;
}
.acc summary::-webkit-details-marker { display: none; }
.acc summary .ic { width: 20px; height: 20px; color: var(--red); transition: transform .2s; }
.acc details[open] summary .ic { transform: rotate(90deg); }
.acc .acc-body { padding: 0 20px 18px; color: var(--muted); }
.acc .acc-body ul { display: grid; gap: 6px; }
.acc .acc-body li { padding-left: 18px; position: relative; }
.acc .acc-body li::before { content: ""; position: absolute; left: 2px; top: .62em; width: 6px; height: 6px; border-radius: 50%; background: var(--red); }
.links-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 14px; }
.links-grid a {
  display: flex; flex-direction: column; gap: 4px; padding: 18px; border: 1px solid var(--line); border-radius: 12px;
  text-decoration: none; background: var(--paper); transition: border-color .2s, box-shadow .2s;
}
.links-grid a:hover { border-color: var(--navy); box-shadow: var(--shadow-sm); }
.links-grid strong { font-family: var(--font-display); color: var(--navy-ink); display: flex; justify-content: space-between; gap: 8px; }
.links-grid strong .ic { width: 16px; height: 16px; color: var(--red); }
.links-grid span { color: var(--muted); font-size: .88rem; overflow-wrap: anywhere; }
@media (max-width: 960px) { .links-grid { grid-template-columns: 1fr 1fr; } }
@media (max-width: 520px) { .links-grid { grid-template-columns: 1fr; } }

/* ---------- Contact ---------- */
.contact-grid { display: grid; grid-template-columns: 4fr 7fr; gap: clamp(24px, 4vw, 48px); align-items: start; }
.contact-info { display: grid; gap: 22px; }
.contact-info h2 { font-size: 1.6rem; }
.c-list { display: grid; gap: 16px; }
.c-row { display: flex; gap: 14px; align-items: flex-start; }
.c-row .ic-wrap { width: 44px; height: 44px; border-radius: 50%; display: grid; place-items: center; background: var(--navy); color: #fff; flex: none; }
.c-row.wa .ic-wrap { background: var(--wa); color: #fff; }
.c-row .ic { width: 20px; height: 20px; }
.c-row small { display: block; color: var(--muted); font-size: .82rem; text-transform: uppercase; letter-spacing: .08em; font-weight: 700; }
.c-row a, .c-row span.v { color: var(--navy-ink); font-weight: 600; text-decoration: none; overflow-wrap: anywhere; }
.c-row a:hover { color: var(--red); }
.map-card { border-radius: var(--radius); overflow: hidden; border: 1px solid var(--line); background: var(--paper); }
.map-card iframe { display: block; width: 100%; height: 240px; border: 0; }
.map-card a { display: flex; justify-content: space-between; align-items: center; padding: 12px 16px; text-decoration: none; font-weight: 600; color: var(--navy); }
.social.dark a { background: var(--paper); border: 1px solid var(--line); color: var(--navy); width: 42px; height: 42px; }
.social.dark a:hover { background: var(--red); color: #fff; }
.social.dark .ic { width: 18px; height: 18px; }
@media (max-width: 900px) { .contact-grid { grid-template-columns: 1fr; } }

/* ---------- Forms ---------- */
.form-card { background: var(--paper); border-radius: var(--radius); box-shadow: var(--shadow); padding: clamp(22px, 3vw, 36px); border-top: 4px solid var(--red); scroll-margin-top: 110px; }
.form-card h2 { font-size: 1.5rem; margin-bottom: 4px; }
.form-card > p { color: var(--muted); margin-bottom: 22px; }
.fgrid { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.field { display: grid; gap: 6px; min-width: 0; }
.field.full { grid-column: 1 / -1; }
.field label { font-weight: 700; font-size: .88rem; color: var(--navy-ink); }
.field label .req { color: var(--red); }
.field input, .field select, .field textarea {
  font: inherit; color: var(--ink); background: #fbfcfe; border: 1px solid #ccd6e4; border-radius: var(--radius-sm);
  padding: 12px 14px; width: 100%; transition: border-color .2s, box-shadow .2s;
}
.field textarea { min-height: 120px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus { outline: none; border-color: var(--navy); box-shadow: 0 0 0 3px rgba(19,56,107,.15); }
.field .err { color: var(--red); font-size: .82rem; min-height: 0; }
.field.invalid input, .field.invalid select, .field.invalid textarea { border-color: var(--red); }
.form-actions { display: flex; align-items: center; gap: 16px; flex-wrap: wrap; margin-top: 20px; }
.form-actions .fine { font-size: .84rem; color: var(--muted); }
.form-status { margin-top: 18px; padding: 16px 18px; border-radius: 10px; font-size: .95rem; display: grid; gap: 10px; }
.form-status.ok { background: #ecf9f0; border: 1px solid #bfe8cd; color: #135c2f; }
.form-status.wa { background: var(--tint-blue); border: 1px solid #cfdcf0; color: var(--navy-ink); }
.form-status.err { background: var(--tint-red); border: 1px solid #f3c9c9; color: var(--red-dark); }
.form-status .btn { justify-self: start; }
.hp { position: absolute; left: -9999px; }
@media (max-width: 560px) { .fgrid { grid-template-columns: 1fr; } }

/* ---------- Footer ---------- */
.site-footer { background: var(--navy-deep); color: var(--on-dark); font-size: .97rem; }
.f-grid { display: grid; grid-template-columns: 1.35fr 1fr 0.8fr 1.15fr; gap: 40px; padding-block: 64px 48px; }
.f-brand .logo-word .m, .f-brand .logo-word .c { color: #fff; }
.f-brand .logo-tag { color: var(--on-dark-muted); }
.f-brand p { color: var(--on-dark); margin-top: 18px; line-height: 1.75; }
.f-contact { display: grid; gap: 10px; margin-top: 22px; }
.f-contact a, .f-contact span { color: var(--on-dark); text-decoration: none; display: inline-flex; gap: 10px; align-items: flex-start; overflow-wrap: anywhere; }
.f-contact a:hover { color: #fff; }
.f-contact .ic { width: 18px; height: 18px; color: var(--gold); margin-top: 3px; }
.f-col h4 { color: var(--gold); font-size: 1.2rem; font-weight: 500; padding-bottom: 12px; margin-bottom: 22px; position: relative; }
.f-col h4::after { content: ""; position: absolute; left: 0; bottom: 0; width: 64px; height: 2px; background: var(--gold); }
.f-col ul { display: grid; gap: 14px; }
.f-col ul a { color: var(--on-dark); text-decoration: none; transition: color .2s, padding .2s; }
.f-col ul a:hover { color: #fff; padding-left: 4px; }
.f-form { display: grid; gap: 12px; }
.f-form input {
  font: inherit; color: #fff; background: transparent; border: 1px solid rgba(169,185,209,.55); border-radius: 999px;
  padding: 12px 20px; width: 100%;
}
.f-form input::placeholder { color: var(--on-dark-muted); }
.f-form input:focus { outline: none; border-color: var(--gold); }
.f-form .btn { justify-self: start; border-radius: 999px; background: #1d5a8f; color: #fff; padding: .7em 1.5em; }
.f-form .btn:hover { background: var(--red); }
.f-form .form-status { margin-top: 4px; font-size: .88rem; padding: 12px 14px; }
.f-follow { margin-top: 26px; }
.f-follow h4 { margin-bottom: 16px; font-size: 1.05rem; }
.f-follow h4::after { width: 40px; }
.f-bottom { border-top: 1px solid rgba(255,255,255,.1); }
.f-bottom .wrap { display: flex; justify-content: space-between; gap: 12px; flex-wrap: wrap; padding-block: 18px; font-size: .88rem; color: var(--on-dark-muted); }
.f-bottom a { color: var(--on-dark-muted); text-decoration: none; }
.f-bottom a:hover { color: #fff; }
@media (max-width: 1000px) { .f-grid { grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px) { .f-grid { grid-template-columns: 1fr; gap: 34px; } }

/* ---------- WhatsApp float ---------- */
.wa-float {
  position: fixed; z-index: 70;
  right: calc(18px + env(safe-area-inset-right, 0px)); bottom: calc(18px + env(safe-area-inset-bottom, 0px));
  display: inline-flex; align-items: center; gap: 10px; text-decoration: none;
  background: var(--wa); color: #fff; border-radius: 999px; padding: 12px; box-shadow: 0 10px 24px -8px rgba(18,140,70,.6);
  font-family: var(--font-display); font-weight: 600; transition: transform .2s;
}
.wa-float:hover { transform: translateY(-3px); }
.wa-float .ic { width: 32px; height: 32px; }
.wa-float span { max-width: 0; overflow: hidden; white-space: nowrap; transition: max-width .3s, padding .3s; }
.wa-float:hover span, .wa-float:focus-visible span { max-width: 160px; padding-right: 8px; }

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { transition-duration: .01ms !important; animation-duration: .01ms !important; scroll-behavior: auto !important; }
  .slide-media img { transform: none !important; }
}

/* Key dates card (Income Tax) */
.keydates { border-radius: var(--radius); background: var(--navy); color: var(--on-dark); padding: 22px 24px; display: grid; gap: 12px; }
.keydates h3 { color: #fff; font-size: 1.05rem; }
.keydates ul { display: grid; gap: 8px; }
.keydates li { display: flex; gap: 14px; font-size: .93rem; }
.keydates li b { font-family: var(--font-display); color: var(--gold); min-width: 4.2em; font-variant-numeric: tabular-nums; }
.keydates a { color: #fff; font-weight: 700; font-size: .9rem; }