/* Layout: full-width colour bands (yellow / white / cream) with a centred 1120px column, as in the original design. Single light look by choice: brand colours. */
:root{
  --yellow:#c9b231; --yellow-deep:#b09a22; --ink:#16130c; --ink-soft:#4a4436;
  --paper:#ffffff; --cream:#fbf8ea; --line:#e6dfbd; --hero:#1b1810;
  --font:"Poppins","Segoe UI",Helvetica,Arial,sans-serif;
  color-scheme:light;
}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--ink);font:400 16px/1.65 var(--font)}
img{max-width:100%;height:auto;display:block}
a{color:inherit}
h1,h2,h3{line-height:1.2;margin:0;text-wrap:balance}
p{margin:0}
:focus-visible{outline:3px solid var(--ink);outline-offset:3px;border-radius:4px}
.vh{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}
.skip{position:absolute;left:-999px;top:8px;background:var(--ink);color:var(--paper);padding:8px 14px;border-radius:6px;z-index:50}
.skip:focus{left:8px}
.wrap{max-width:1120px;margin-inline:auto;padding-inline:20px}
.narrow{max-width:900px}
.center{text-align:center}

/* header */
.site-head{position:sticky;top:env(safe-area-inset-top,0px);z-index:20;background:var(--paper);border-bottom:1px solid var(--line)}
.head-row{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:76px}
.logo img{width:230px;padding-block:8px}
.site-foot .logo img{width:300px;padding:0}
.nav,.sub,.foot-links,.discs,.res{list-style:none;margin:0;padding:0}
.nav{display:flex;align-items:center;gap:28px}
.nav a,.sub-toggle{font:500 13px/1 var(--font);letter-spacing:.06em;text-transform:uppercase;text-decoration:none;color:var(--ink);background:none;border:0;padding:10px 0;cursor:pointer}
.nav a:hover,.sub-toggle:hover,.nav a[aria-current],.sub-toggle[data-current]{box-shadow:0 2px 0 var(--yellow)}
.has-sub{position:relative}
.sub{display:none;position:absolute;top:100%;left:-16px;min-width:290px;background:var(--paper);border:1px solid var(--line);border-top:3px solid var(--yellow);padding:8px 0;box-shadow:0 12px 30px rgba(22,19,12,.12)}
.has-sub.open .sub,.has-sub:hover .sub{display:block}
.sub a{display:block;padding:11px 16px;text-transform:none;letter-spacing:0;font-size:14px}
.sub a:hover{background:var(--cream);box-shadow:none}
.menu-btn{display:none;font:600 14px/1 var(--font);background:var(--yellow);color:var(--ink);border:0;border-radius:999px;padding:11px 18px;cursor:pointer}

/* buttons */
.btn{display:inline-block;background:var(--yellow);color:var(--ink);font:600 14px/1 var(--font);text-decoration:none;border:0;border-radius:999px;padding:13px 26px;cursor:pointer;transition:background .15s}
.btn:hover{background:var(--yellow-deep)}
.btn-dark{background:var(--ink);color:var(--paper)}
.btn-dark:hover{background:var(--ink-soft)}

/* hero: dark ledger paper */
.hero{background:var(--hero);color:var(--paper);padding-block:84px;
  background-image:linear-gradient(90deg,transparent 0 62px,rgba(201,178,49,.6) 62px 64px,transparent 64px),repeating-linear-gradient(0deg,transparent 0 31px,rgba(255,255,255,.07) 31px 32px)}
.hero .wrap{display:flex;flex-direction:column;align-items:flex-start;gap:22px;padding-left:92px}
.hero h1{font-size:clamp(30px,4.6vw,48px);font-weight:500;max-width:17ch}
.hero p{max-width:52ch;color:#e8e2d2}
.hero-sm{padding-block:60px}
.hero-sm h1{max-width:22ch;font-weight:600}
.eyebrow{font-size:13px;letter-spacing:.2em;text-transform:uppercase;color:var(--yellow)!important}
.banner{background:var(--yellow);padding-block:52px;text-align:center}
.banner h1{font-size:clamp(24px,3.6vw,34px);font-weight:500;letter-spacing:.12em;text-transform:uppercase}
.banner p{margin-top:10px;font-weight:500}

/* bands */
.band{padding-block:64px}
.band h2{font-size:clamp(24px,3vw,32px);font-weight:600;margin-bottom:28px}
.yellow{background:var(--yellow)}
.cream{background:var(--cream)}

/* values */
.values{display:flex;flex-wrap:wrap;justify-content:center;gap:18px}
.value{flex:1 1 230px;max-width:262px;background:var(--paper);border-radius:22px;padding:26px 20px;text-align:center}
.value h3{font-size:16px;font-weight:600;margin-bottom:10px}
.value p{font-size:13.5px;line-height:1.6;color:var(--ink-soft)}
.values.lined .value{background:var(--cream)}

/* service cards */
.svc-grid{display:flex;flex-wrap:wrap;justify-content:center;gap:20px}
.svc{flex:1 1 240px;max-width:262px;background:var(--cream);border-top:6px solid var(--yellow);border-radius:14px;padding:24px 20px;display:flex;flex-direction:column;align-items:center;gap:14px;text-align:center}
.svc h3{font-size:15px;font-weight:700;letter-spacing:.04em;text-transform:uppercase;color:#7a6a10}
.svc p{font-size:13.5px;line-height:1.6;flex:1}

/* service detail */
/* honeycomb: rows of --per hexagons, every second row shifted half a cell and tucked up */
.discs{--w:200px;--g:8px;display:flex;flex-wrap:wrap;gap:var(--g);width:calc(var(--w)*3.5 + var(--g)*2.5);max-width:100%;margin-inline:auto}
.discs li{flex:0 0 var(--w);width:var(--w);aspect-ratio:0.866;position:relative;isolation:isolate;background:var(--ink);clip-path:polygon(50% 0,100% 25%,100% 75%,50% 100%,0 75%,0 25%);display:grid;place-items:center;text-align:center;padding:50px 18px;font-size:13.5px;font-weight:500;line-height:1.4}
.discs li::before{content:"";position:absolute;inset:1.5px;z-index:-1;background:var(--paper);clip-path:inherit}
.prose{max-width:780px;text-align:center}
.prose.left{text-align:left;margin-inline:auto}
.prose p,.lead{font-size:17px;color:var(--ink-soft)}
.lead{max-width:60ch;margin-bottom:28px}

/* table */
.table-scroll{overflow-x:auto;max-width:720px;margin-inline:auto}
.matrix{width:100%;border-collapse:collapse;background:var(--paper);font-size:14px}
.matrix th,.matrix td{border:1px solid var(--line);padding:11px 14px;text-align:center}
.matrix thead th{background:var(--ink);color:var(--paper);font-weight:600}
.matrix tbody th{font-weight:500;text-align:left}
.matrix tbody tr:nth-child(odd){background:var(--cream)}
.yes{font-weight:700}.no{color:#a39a82}

/* contact */
.contact-split{display:grid;grid-template-columns:1fr 1.7fr;gap:40px;align-items:start}
.contact-split>*{min-width:0}
.cform{display:flex;flex-direction:column;gap:16px;align-items:stretch}
.f2{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.cform label{display:flex;flex-direction:column;gap:6px;font-size:13px;font-weight:500}
.cform input,.cform textarea{font:400 16px/1.4 var(--font);color:var(--ink);background:var(--paper);border:1px solid var(--ink);border-radius:6px;padding:11px 12px;width:100%}
.cform textarea{resize:vertical}
.cform .btn{align-self:flex-start}
.hp{position:absolute!important;left:-9999px}
.form-note{background:var(--paper);border-left:4px solid var(--ink);padding:12px 14px;font-size:14px;border-radius:4px}
.loc h2{margin-bottom:12px}.loc p{margin-bottom:20px}
.info{display:grid;grid-template-columns:1fr 1.4fr;gap:40px;align-items:stretch}
.info>*{min-width:0}
.info h3{font-size:17px;margin:20px 0 6px}
.info .btn{margin-top:22px}
.info a{text-decoration:none}
.map{width:100%;min-height:340px;border:0;border-radius:14px;background:var(--cream)}

/* about */
.mv{display:flex;flex-wrap:wrap;justify-content:center;gap:28px}
.mv-card{flex:1 1 280px;max-width:400px;background:var(--yellow);border-radius:28px;padding:34px 30px;text-align:center}
.mv-card:first-child{transform:rotate(-1.2deg)}.mv-card:last-child{transform:rotate(1.2deg)}
.mv-card h2{font-size:20px;margin-bottom:12px}
.mv-card p{font-size:14.5px}

/* resources */
.res{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:18px}
.res a{display:flex;flex-direction:column;gap:8px;height:100%;text-decoration:none;background:var(--cream);border-top:6px solid var(--yellow);border-radius:14px;padding:22px}
.res a:hover{background:#f3ecc9}
.res span{font-size:14px;color:var(--ink-soft);flex:1}
.res em{font-style:normal;font-size:13px;font-weight:600}

/* footer */
.site-foot{border-top:1px solid var(--line);padding-block:44px 24px;font-size:14px}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1.2fr;gap:32px}
.foot-links{display:flex;flex-direction:column;gap:10px}
.site-foot a{text-decoration:none}
.site-foot a:hover{color:#7a6a10}
address{font-style:normal}
.copy{margin-top:32px;padding-top:18px;border-top:1px solid var(--line);font-size:12.5px;color:var(--ink-soft)}

@media (max-width:860px){
  .menu-btn{display:block}
  #site-nav{display:none;position:absolute;left:0;right:0;top:100%;background:var(--paper);border-bottom:1px solid var(--line);padding:8px 20px 20px;max-height:80vh;overflow:auto}
  #site-nav.open{display:block}
  .nav{flex-direction:column;align-items:stretch;gap:0}
  .nav a,.sub-toggle{display:block;width:100%;text-align:left;padding:14px 0}
  .sub{position:static;box-shadow:none;border:0;border-left:3px solid var(--yellow);padding:0;min-width:0}
  .has-sub:hover .sub{display:none}.has-sub.open .sub{display:block}
  .contact-split,.info,.foot-grid,.f2{grid-template-columns:1fr}
  .hero{padding-block:56px;background-image:repeating-linear-gradient(0deg,transparent 0 31px,rgba(255,255,255,.07) 31px 32px)}
  .hero .wrap{padding-left:20px}
  .band{padding-block:48px}
  .value,.svc{max-width:none}
  
}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}.btn{transition:none}}
.member{margin-top:32px;display:flex;flex-wrap:wrap;align-items:center;gap:28px}
.member img{width:120px}
.member img.ciba{width:133px}
.site-foot .copy{margin-top:22px}
@media (min-width:861px){
  .discs li:nth-child(n+4){margin-top:calc(var(--w)*-0.2887 + var(--g)*.1)}
  .discs li:nth-child(6n+4){margin-left:calc(var(--w)/2 + var(--g)/2)}
}
@media (max-width:860px){
  .discs{--w:min(150px,calc((100vw - 40px - 9px)/2.5));--g:6px;width:calc(var(--w)*2.5 + var(--g)*1.5)}
  .discs li{font-size:11.5px;line-height:1.3;padding:30px 8px}
  .discs li:nth-child(n+3){margin-top:calc(var(--w)*-0.2887 + var(--g)*.1)}
  .discs li:nth-child(4n+3){margin-left:calc(var(--w)/2 + var(--g)/2)}
}
@media (min-width:861px){
  /* four cells: two rows of two */
  .discs:has(> li:nth-child(4):last-child){width:calc(var(--w)*2.5 + var(--g)*1.5)}
  .discs:has(> li:nth-child(4):last-child) li:nth-child(3){margin-top:calc(var(--w)*-0.2887 + var(--g)*.1);margin-left:calc(var(--w)/2 + var(--g)/2)}
  .discs:has(> li:nth-child(4):last-child) li:nth-child(4){margin-left:0}
}
.member .pr{font-size:14px;line-height:1.5;padding-left:28px;border-left:1px solid var(--line)}
.member .pr strong{font-size:16px;letter-spacing:.04em}
@media (max-width:860px){.member .pr{padding-left:0;border-left:0;flex-basis:100%}}
@media (max-width:860px){.logo img{width:170px}.site-foot .logo img{width:240px}}

/* tighter layout */
.band{padding-block:44px}
.hero{padding-block:56px}.hero-sm{padding-block:40px}.banner{padding-block:38px}
.band h2{margin-bottom:22px}
.visit{margin:18px 0 16px}
.combo{display:grid;grid-template-columns:minmax(280px,1fr) auto;gap:40px;align-items:center}
.combo>*{min-width:0}
.combo .discs{margin:0}
.combo-text h2{font-size:clamp(22px,2.4vw,28px);margin-bottom:14px}
.combo-text p{font-size:16px}
.foot-grid{grid-template-columns:auto 1fr 1.3fr auto;gap:40px;align-items:start}
.foot-grid .member{margin-top:0;gap:20px;flex-wrap:nowrap}
.site-foot .logo img{width:260px}
.site-foot{padding-block:36px 20px}
@media (max-width:1100px){.combo{grid-template-columns:1fr}.combo-text{text-align:center;max-width:700px;margin-inline:auto}.combo .discs{margin-inline:auto}
  .foot-grid{grid-template-columns:1fr 1fr}}
@media (max-width:860px){.band{padding-block:34px}.hero{padding-block:40px}.foot-grid{grid-template-columns:1fr}.foot-grid .member{flex-wrap:wrap}}
.band.yellow + .band.yellow{background:var(--cream)}
.combo + .combo{margin-top:44px;padding-top:44px;border-top:1px solid rgba(22,19,12,.25)}
.table-scroll{max-width:960px}
.matrix th,.matrix td{padding:10px 12px}
.table-scroll{position:relative}
.site-head .logo img,.site-foot .logo img{filter:drop-shadow(1px 1px 0 rgba(22,19,12,.28)) drop-shadow(2px 3px 0 rgba(22,19,12,.14)) drop-shadow(4px 7px 5px rgba(22,19,12,.30))}
.map-box{position:relative;min-height:340px;border-radius:14px;overflow:hidden;background:var(--paper)}
.map-fallback{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:10px;text-align:center;padding:20px;
  background-image:linear-gradient(var(--line) 1px,transparent 1px),linear-gradient(90deg,var(--line) 1px,transparent 1px);background-size:44px 44px}
.map-fallback strong{font-size:18px}
.map-fallback a{font-weight:600;text-decoration:underline}
.map-box .map{position:absolute;inset:0;width:100%;height:100%;min-height:0;border-radius:0;background:transparent}
.slogan{margin-top:32px;padding-top:24px;border-top:1px solid rgba(22,19,12,.25);text-align:center;font-size:clamp(18px,2.2vw,24px);font-weight:600;line-height:1.4;text-wrap:balance}
.slogan{font-style:italic;font-size:clamp(14px,1.55vw,19px)}
@media (min-width:760px){.slogan{white-space:nowrap}}
.slogan{font-size:clamp(13px,1.25vw,15px);font-weight:500}

/* ===== Tax Centre ===== */
.tc-strip{background:var(--paper)}
.tc-tiles{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:20px}
.tc-tile{display:flex;flex-direction:column;gap:10px;padding:26px 24px;border-radius:14px;background:var(--hero);color:var(--paper);text-decoration:none;border-top:6px solid var(--yellow)}
.tc-tile strong{font-size:19px}
.tc-tile span{color:#e8e2d2;font-size:14.5px;flex:1}
.tc-tile em{font-style:normal;font-weight:600;color:var(--yellow)}
.tc-tile:hover{background:#2a251a}
.steps{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:20px;counter-reset:s}
.steps li{counter-increment:s;display:flex;flex-direction:column;gap:8px;padding:24px 22px;border:1px solid var(--line);border-radius:14px}
.steps li::before{content:counter(s);display:grid;place-items:center;width:38px;height:38px;border-radius:50%;background:var(--yellow);font-weight:700}
.steps strong{font-size:17px}.steps span{font-size:14.5px;color:var(--ink-soft)}
.finder{display:grid;grid-template-columns:minmax(240px,.8fr) 1.4fr;gap:40px;align-items:start}
.finder>*{min-width:0}
.calc{display:flex;flex-direction:column;gap:14px}
.calc fieldset{border:1px solid var(--line);border-radius:10px;padding:14px 16px;margin:0;display:flex;flex-direction:column;gap:8px;background:var(--paper)}
.calc legend{font-weight:600;padding:0 6px}
.calc fieldset label{display:flex;gap:10px;align-items:center;font-size:15px;cursor:pointer}
.calc .btn{align-self:flex-start}
.calc>label,.calc .f2>label{display:flex;flex-direction:column;gap:6px;font-size:13px;font-weight:500}
.calc small{font-weight:400;color:var(--ink-soft)}
.calc input[type=text],.calc select{font:400 16px/1.4 var(--font);color:var(--ink);background:var(--paper);border:1px solid var(--ink);border-radius:6px;padding:10px 12px;width:100%}
.calc label.check{flex-direction:row;align-items:center;gap:10px;font-size:14px}
.calc input[type=checkbox],.calc input[type=radio]{width:18px;height:18px;accent-color:var(--ink)}
.quiz-result{background:var(--paper);border:2px solid var(--ink);border-radius:12px;padding:22px}
.quiz-result h3{font-size:22px}.quiz-result h4{margin:16px 0 6px}
.quiz-result ul{margin:0;padding-left:20px}
.quiz-actions{display:flex;gap:18px;align-items:center;margin-top:16px;flex-wrap:wrap}
.eyebrow-dark{font-size:12px;letter-spacing:.16em;text-transform:uppercase;font-weight:600;color:var(--ink-soft)}
.pkg-group{font-size:15px;letter-spacing:.14em;text-transform:uppercase;margin:34px 0 14px;color:#7a6a10}
.center-lead{margin-inline:auto;text-align:center}
.pkg-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:20px;align-items:start}
.pkg{display:flex;flex-direction:column;gap:10px;background:var(--cream);border-top:6px solid var(--yellow);border-radius:14px;padding:22px 20px}
.pkg h3{font-size:18px}
.pkg-price{font-size:20px;font-weight:700}
.pkg-who{font-size:14px;color:var(--ink-soft)}
.pkg ul{margin:0;padding-left:18px;font-size:14px}
.pkg details{font-size:14px;border-top:1px solid var(--line);padding-top:10px}
.pkg summary{cursor:pointer;font-weight:600}
.pkg .btn{align-self:flex-start;margin-top:6px}
.chips{display:flex;flex-wrap:wrap;gap:10px;margin-bottom:28px}
.chips a{padding:9px 16px;border-radius:999px;border:1px solid var(--ink);text-decoration:none;font-size:14px;font-weight:500}
.chips a:hover{background:var(--yellow);border-color:var(--yellow)}
.calc-card{border:1px solid var(--line);border-radius:16px;overflow:hidden;margin-bottom:28px;scroll-margin-top:170px}
.calc-head{background:var(--yellow);padding:20px 24px}
.calc-head h2{font-size:22px;margin-bottom:4px}
.calc-body{display:grid;grid-template-columns:1fr 1fr;gap:28px;padding:24px}
.calc-body>*{min-width:0}
.calc-out{background:var(--cream);border-radius:12px;padding:20px 22px;align-self:start}
.out-big{font-size:15px;margin-bottom:12px}
.out-big b{display:block;font-size:30px;line-height:1.2}
.out-big.good b{color:#2f6b1f}.out-big.owe b{color:#9a2b12}
.out-empty{color:var(--ink-soft)}
.calc-out dl{margin:0;font-variant-numeric:tabular-nums}
.calc-out dl div{display:flex;justify-content:space-between;gap:12px;padding:7px 0;border-bottom:1px solid var(--line);font-size:14.5px}
.calc-out dl div.total{font-weight:700}
.calc-out dd{margin:0;white-space:nowrap}
.out-tip{font-size:13px;color:var(--ink-soft);margin-top:12px}
.calc-note{font-size:13.5px;color:var(--ink-soft);background:var(--cream);border-radius:10px;padding:14px 16px}
.dls{list-style:none;margin:0 0 10px;padding:0;display:flex;flex-direction:column;gap:14px}
.dl{display:grid;grid-template-columns:96px 1fr;gap:18px;padding:18px;border:1px solid var(--line);border-radius:14px}
.dl>*{min-width:0}
.dl time{display:flex;flex-direction:column;align-items:center;justify-content:center;background:var(--yellow);border-radius:10px;padding:10px 6px;font-size:13px;font-weight:600;text-align:center}
.dl time b{font-size:30px;line-height:1}
.dl h3{font-size:18px}
.dl-who{font-size:13px;font-weight:600;color:#7a6a10;margin:2px 0 6px}
.dl-actions{display:flex;flex-wrap:wrap;gap:8px 18px;margin-top:10px;font-size:13.5px}
.dl-actions a{font-weight:600}
.dl-day{color:var(--ink-soft);flex-basis:100%}
.dl.past{opacity:.5}.dl.past .dl-actions a{display:none}
.dl.past h3::after{content:" (passed)";font-weight:400;font-size:14px}
.monthly{padding-left:20px;margin:0 0 20px}
.mt{margin-top:40px}
@media (max-width:860px){.finder,.calc-body{grid-template-columns:1fr}.calc-body{padding:18px}.dl{grid-template-columns:72px 1fr;gap:12px}.calc-card{scroll-margin-top:110px}}
[hidden]{display:none!important}
/* ===== Client portal ===== */
.head-row{position:relative}
.portal-btn{order:3;margin-left:8px;font:600 13px/1 var(--font);text-decoration:none;color:var(--paper);background:var(--ink);border-radius:999px;padding:11px 18px;white-space:nowrap}
.portal-btn:hover{background:var(--ink-soft)}
#site-nav{order:2;margin-left:auto}
.menu-btn{order:4}
.portal-hero .wrap{gap:16px}
.portal-hero p:not(.eyebrow){max-width:52ch;color:#e8e2d2}
.soon{display:inline-block;border:1px solid var(--yellow);color:var(--yellow);border-radius:999px;padding:10px 20px;font-weight:600;font-size:14px}
.portal-note{background:var(--cream);border-left:5px solid var(--yellow);border-radius:8px;padding:16px 18px;margin-bottom:36px;font-size:15px}
.feat-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:20px}
.feat{border:1px solid var(--line);border-radius:14px;padding:22px}
.feat h3{font-size:17px;margin-bottom:6px}.feat p{font-size:14.5px;color:var(--ink-soft)}
.track{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(5,1fr);gap:0;counter-reset:t}
.track li{counter-increment:t;position:relative;display:flex;flex-direction:column;gap:6px;padding:52px 14px 0;text-align:center;font-size:14px}
.track li::before{content:counter(t);position:absolute;top:0;left:50%;transform:translateX(-50%);width:38px;height:38px;border-radius:50%;background:var(--yellow);display:grid;place-items:center;font-weight:700;z-index:1}
.track li::after{content:"";position:absolute;top:18px;left:50%;width:100%;height:2px;background:var(--ink)}
.track li:last-child::after{display:none}
.track span{color:var(--ink-soft)}
@media (max-width:860px){
  .portal-btn{margin-left:auto;padding:10px 14px;font-size:12px}
  .track{grid-template-columns:1fr}
  .track li{text-align:left;padding:0 0 22px 56px}
  .track li::before{left:0;transform:none}
  .track li::after{top:38px;left:18px;width:2px;height:calc(100% - 38px)}
}
/* ===== Tax Answers ===== */
.faq-search input{width:100%;font:400 17px/1.4 var(--font);padding:14px 18px;border:2px solid var(--ink);border-radius:999px;background:var(--paper);color:var(--ink)}
.faq-cats{margin:18px 0 24px}
.faq-cats button{font:500 14px/1 var(--font);padding:9px 16px;border-radius:999px;border:1px solid var(--ink);background:var(--paper);color:var(--ink);cursor:pointer}
.faq-cats button.on,.faq-cats button:hover{background:var(--yellow);border-color:var(--yellow)}
.faq{display:flex;flex-direction:column;gap:10px;margin-bottom:24px}
.faq-item{border:1px solid var(--line);border-radius:12px;background:var(--paper)}
.faq-item summary{cursor:pointer;padding:16px 20px;font-weight:600;font-size:16px;list-style:none;display:flex;justify-content:space-between;gap:16px}
.faq-item summary::after{content:"+";font-size:22px;line-height:1;color:#7a6a10}
.faq-item[open] summary::after{content:"–"}
.faq-item[open]{border-color:var(--yellow);box-shadow:inset 4px 0 0 var(--yellow)}
.faq-a{padding:0 20px 18px;display:flex;flex-direction:column;gap:10px;font-size:15px;color:var(--ink-soft)}
.faq-a a{color:var(--ink);font-weight:600}
.faq-none{margin-bottom:20px}
/* ===== Calculator tabs ===== */
.tabs{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:22px;border-bottom:2px solid var(--line);padding-bottom:12px}
.tabs button{font:600 15px/1 var(--font);padding:12px 20px;border-radius:10px;border:1px solid var(--line);background:var(--paper);color:var(--ink);cursor:pointer}
.tabs button.on{background:var(--ink);color:var(--paper);border-color:var(--ink)}
.tabs button:hover:not(.on){background:var(--cream)}
.calc-law{grid-column:1/-1;margin:0;padding:12px 24px;border-top:1px solid var(--line);font-size:12.5px;color:var(--ink-soft);background:var(--paper)}
.out-warn{background:#fff4d6;border-left:4px solid #b07a00;padding:10px 12px;border-radius:6px;font-size:14px;margin:0 0 12px}
.calc-help{font-size:14px;border:1px solid var(--line);border-radius:8px;padding:10px 14px}
.calc-help summary{cursor:pointer;font-weight:600}
.calc-help ul{margin:8px 0 0;padding-left:18px}
/* ===== Estate planner ===== */
.ep-top{display:grid;grid-template-columns:1fr auto;gap:20px;align-items:start;margin-bottom:18px}
.ep-top>*{min-width:0}
.ep-steps{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:6px}
.ep-steps button{display:flex;align-items:center;gap:8px;font:500 14px/1 var(--font);padding:9px 14px 9px 9px;border-radius:999px;border:1px solid var(--line);background:var(--paper);color:var(--ink);cursor:pointer}
.ep-steps button span{display:grid;place-items:center;width:24px;height:24px;border-radius:50%;background:var(--cream);font-weight:700;font-size:12px}
.ep-steps button[aria-current]{background:var(--ink);color:var(--paper);border-color:var(--ink)}
.ep-steps button[aria-current] span{background:var(--yellow);color:var(--ink)}
.ep-summary{display:grid;grid-template-columns:repeat(4,auto);gap:4px 18px;margin:0;background:var(--hero);color:var(--paper);border-radius:12px;padding:12px 18px;font-variant-numeric:tabular-nums}
.ep-summary dt{font-size:11.5px;letter-spacing:.06em;text-transform:uppercase;color:#cfc8b6}
.ep-summary dd{margin:0;font-weight:700;font-size:17px}
.ep-summary .bad dd{color:#ffb39d}.ep-summary .ok dd{color:#b8e0a0}
.ep-example{background:#fff4d6;border-left:4px solid #b07a00;border-radius:8px;padding:12px 16px;font-size:14px}
.ep-example button,.ep-privacy button{font:inherit;background:none;border:0;padding:0;color:var(--ink);font-weight:600;text-decoration:underline;cursor:pointer}
.ep-body{border:1px solid var(--line);border-radius:16px;padding:26px;margin-top:14px}
.ep-body h2{font-size:24px;margin-bottom:6px}
.ep-lead{color:var(--ink-soft);margin-bottom:20px}
.ep-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:14px 18px;margin-bottom:16px}
.ep-f{display:flex;flex-direction:column;gap:6px;font-size:13px;font-weight:500;min-width:0}
.ep-f small{font-weight:400;color:var(--ink-soft)}
.ep-f input,.ep-f select{font:400 15px/1.4 var(--font);color:var(--ink);background:var(--paper);border:1px solid var(--ink);border-radius:6px;padding:9px 10px;width:100%;min-width:0}
#planner .check{display:flex;gap:8px;align-items:center;font-size:14px;margin:8px 0}
#planner .check input{width:18px;height:18px;accent-color:var(--ink)}
.ep-rows{display:flex;flex-direction:column;gap:10px;margin-bottom:12px}
.ep-row{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr)) 36px;gap:10px;align-items:end;background:var(--cream);border-radius:10px;padding:12px}
.ep-row .check{align-self:center}
.ep-del{width:36px;height:38px;border-radius:8px;border:1px solid var(--line);background:var(--paper);cursor:pointer;font-size:14px}
.ep-add{margin-bottom:16px;padding:10px 18px}
.ep-total{font-size:16px;margin:4px 0 12px}
.ep-note{font-size:14px;color:var(--ink-soft);background:var(--cream);border-radius:8px;padding:12px 14px;margin:8px 0}
.ep-warn{background:#fdeae4;border-left:4px solid #9a2b12;border-radius:8px;padding:12px 14px;font-size:14px;margin:10px 0}
.ep-calc{margin:12px 0 0;font-variant-numeric:tabular-nums}
.ep-calc div{display:flex;justify-content:space-between;gap:16px;padding:8px 0;border-bottom:1px solid var(--line);font-size:14.5px}
.ep-calc dd{margin:0;white-space:nowrap}.ep-calc .total{font-weight:700}
.ep-nav{display:flex;justify-content:space-between;gap:12px;margin-top:16px;flex-wrap:wrap}
.ep-back{background:var(--paper);border:1px solid var(--ink)}
.ep-privacy{font-size:13px;color:var(--ink-soft);margin-top:14px}
.ep-results{display:grid;grid-template-columns:1fr 1fr;gap:22px;margin-bottom:22px;align-items:start}
.ep-results>*{min-width:0}
.ep-acc{width:100%;border-collapse:collapse;font-size:14px;font-variant-numeric:tabular-nums}
.ep-acc caption{text-align:left;font-weight:700;font-size:17px;padding-bottom:8px}
.ep-acc td{padding:7px 4px;border-bottom:1px solid var(--line);vertical-align:top}
.ep-acc td:last-child{text-align:right;white-space:nowrap}
.ep-acc tr.subt td{font-weight:600;border-top:1px solid var(--ink-soft)}
.ep-acc tr.total td{font-weight:700;background:var(--cream);border-top:2px solid var(--ink)}
.ep-acc small{color:var(--ink-soft)}
.ep-liq{border-radius:12px;padding:16px 18px;background:var(--cream)}
.ep-liq.bad{border-left:5px solid #9a2b12}.ep-liq.ok{border-left:5px solid #2f6b1f}
.ep-liq h3{font-size:17px}
.ep-liq p{font-size:14px;margin-top:10px}
.ep-more{border:1px solid var(--line);border-radius:10px;padding:12px 16px;margin-bottom:20px}
.ep-more summary{cursor:pointer;font-weight:600}
.ep-actions{display:flex;gap:12px;flex-wrap:wrap;margin:6px 0 18px}
.ep-cta{background:var(--hero);color:var(--paper)}
.ep-cta .wrap{display:flex;justify-content:space-between;align-items:center;gap:24px;flex-wrap:wrap}
.ep-cta h2{margin-bottom:8px}.ep-cta p{max-width:60ch;color:#e8e2d2}
.ep-cta .btn-dark{background:var(--yellow);color:var(--ink)}
@media (max-width:860px){.ep-top{grid-template-columns:1fr}.ep-summary{grid-template-columns:1fr 1fr}.ep-results{grid-template-columns:1fr}.ep-body{padding:16px}.ep-row{grid-template-columns:1fr 1fr}.ep-row .ep-del{grid-column:2;justify-self:end}}
@media print{.site-head,.site-foot,.band.yellow,.hero,.ep-steps,.ep-nav,.ep-privacy,.ep-actions,.ep-example{display:none!important}.ep-body{border:0;padding:0}.ep-summary{background:#fff;color:#000;border:1px solid #000}}
/* Take control of your tax: four tiles on one line */
.tc-tiles:not(.diy){grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}
.tc-tiles:not(.diy) .tc-tile{padding:22px 18px}
@media (max-width:860px){.tc-tiles:not(.diy){grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:520px){.tc-tiles:not(.diy){grid-template-columns:1fr}}
.ep-h3{font-size:17px;margin:22px 0 10px}
.ep-flags{display:flex;flex-wrap:wrap;gap:4px 16px;grid-column:1/-2}
.ep-law{font-size:12.5px;color:var(--ink-soft);border-top:1px solid var(--line);padding-top:10px;margin-top:18px}
.ep-checks{background:var(--cream);border-radius:10px;padding:4px 16px 10px;margin-bottom:16px}
.ep-warn ul{margin:6px 0 0;padding-left:18px}
.ep-lawlist{margin:10px 0 0;padding-left:18px;font-size:14px;display:flex;flex-direction:column;gap:6px}
/* ===== Legal pages, footer links, consent, cookie notice ===== */
.legal{display:grid;grid-template-columns:240px minmax(0,1fr);gap:44px;align-items:start}
.legal-toc{position:sticky;top:150px;font-size:14px;background:var(--cream);border-radius:12px;padding:16px 18px}
.legal-toc>p:first-child{font-weight:700;margin-bottom:8px}
.legal-toc ol{margin:0;padding-left:18px;display:flex;flex-direction:column;gap:6px}
.legal-toc a{text-decoration:none}.legal-toc a:hover{text-decoration:underline}
.legal-other{margin-top:14px;padding-top:12px;border-top:1px solid var(--line);font-size:13px;color:var(--ink-soft)}
.legal-body{max-width:760px}
.legal-body section{padding-top:8px;scroll-margin-top:150px}
.legal-body h2{font-size:21px;margin:26px 0 10px}
.legal-body p,.legal-body li{font-size:15.5px;color:var(--ink-soft);line-height:1.7}
.legal-body p+p{margin-top:10px}
.legal-body ul{padding-left:20px;margin:8px 0}
.legal-body b{color:var(--ink)}
.legal-dl{margin:0}.legal-dl div{display:grid;grid-template-columns:220px 1fr;gap:12px;padding:9px 0;border-bottom:1px solid var(--line);font-size:15px}
.legal-dl dt{font-weight:600}.legal-dl dd{margin:0;color:var(--ink-soft)}
.legal-table{width:100%;border-collapse:collapse;font-size:14px;margin:8px 0}
.legal-table th,.legal-table td{border:1px solid var(--line);padding:9px 10px;text-align:left;vertical-align:top}
.legal-table th{background:var(--cream)}
.tba{background:#fff4d6;color:#7a4b00;border-radius:4px;padding:0 6px;font-weight:600}
.legal-links{display:flex;flex-wrap:wrap;gap:6px 18px;margin-bottom:10px}
.legal-links a{font-weight:500;color:var(--ink)}
.site-foot .copy p{max-width:none}
.consent{font-size:12.5px;line-height:1.5;color:var(--ink)}
.consent a{font-weight:600}
.cookie-note{position:fixed;left:16px;right:16px;bottom:calc(16px + env(safe-area-inset-bottom,0px));z-index:40;max-width:760px;margin-inline:auto;display:flex;gap:16px;align-items:center;background:var(--hero);color:var(--paper);border-radius:12px;padding:14px 18px;box-shadow:0 10px 30px rgba(0,0,0,.25);font-size:14px}
.cookie-note a{color:var(--yellow);font-weight:600}
.cookie-note .btn{background:var(--yellow);color:var(--ink);flex-shrink:0}
.map-fallback small{font-size:12px;color:var(--ink-soft)}
@media (max-width:860px){.legal{grid-template-columns:1fr;gap:20px}.legal-toc{position:static}.legal-dl div{grid-template-columns:1fr;gap:2px}}
@media print{.cookie-note{display:none!important}}