/* MJ Professionals homepage
   Design idea: the accountant's ledger. Ruled rows, a red margin line,
   and a checklist that ticks itself off once on load. */

:root {
  --paper: #f4f6f2;
  --sheet: #fcfdfb;
  --ink: #13211b;
  --muted: #4f5f58;
  --green: #0f3b2e;
  --green-2: #1d5842;
  --green-deep: #0a2a20;
  --rule: #d3dcd5;
  --maple: #c2312b;
  --maple-dark: #a32722;

  --font-display: "Bricolage Grotesque", "Segoe UI", system-ui, sans-serif;
  --font-body: "Public Sans", system-ui, -apple-system, "Segoe UI", sans-serif;

  --gutter: clamp(1.25rem, 4vw, 2.5rem);
  --max: 1160px;
  --radius: 6px;
  --header-h: 72px;
}


.nav a.active {
  color: #007bff;
  font-weight: 700;
  border-bottom: 2px solid #007bff;
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: calc(var(--header-h) + 1rem);
  -webkit-text-size-adjust: 100%;
}

body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--font-body);
  font-size: 1.0625rem;
  line-height: 1.6;
}

h1,
h2,
h3 {
  margin: 0;
  font-family: var(--font-display);
  line-height: 1.08;
  letter-spacing: -0.02em;
  text-wrap: balance;
}

h1 {
  font-size: clamp(2.6rem, 5.6vw, 4.5rem);
  font-weight: 700;
}

h2 {
  font-size: clamp(1.9rem, 3.6vw, 2.8rem);
  font-weight: 700;
}

h3 {
  font-size: 1.35rem;
  font-weight: 600;
  letter-spacing: -0.01em;
}

p {
  margin: 0;
}

ul {
  margin: 0;
  padding: 0;
  list-style: none;
}

a {
  color: inherit;
}

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

.wrap {
  width: min(100% - 2 * var(--gutter), var(--max));
  margin-inline: auto;
}

.sr {
  position: absolute;
  width: 1px;
  height: 1px;
  margin: -1px;
  padding: 0;
  overflow: hidden;
  clip: rect(0 0 0 0);
  white-space: nowrap;
  border: 0;
}

.skip {
  position: absolute;
  left: 1rem;
  top: -4rem;
  z-index: 100;
  padding: 0.7rem 1rem;
  background: var(--green);
  color: var(--paper);
  border-radius: var(--radius);
}

.skip:focus {
  top: 1rem;
}

:focus-visible {
  outline: 3px solid var(--green-2);
  outline-offset: 3px;
}

.on-dark :focus-visible {
  outline-color: var(--paper);
}

/* ---------- Buttons ---------- */

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  padding: 0.85rem 1.4rem;
  border: 2px solid transparent;
  border-radius: var(--radius);
  font-weight: 600;
  line-height: 1.2;
  text-decoration: none;
  transition: background-color 0.15s ease, color 0.15s ease, border-color 0.15s ease;
}

.btn-maple {
  background: var(--maple);
  color: #fff;
}

.btn-maple:hover {
  background: var(--maple-dark);
}

.btn-line {
  border-color: var(--green);
  color: var(--green);
}

.btn-line:hover {
  background: var(--green);
  color: var(--paper);
}

.actions {
  display: flex;
  flex-wrap: wrap;
  gap: 0.85rem;
}


/* ---------- Header layout ---------- */

.site-header__inner {
  display: flex;
  align-items: center;
  gap: 2rem;
  min-height: var(--header-h);
}

.brand__mark {
  display: grid;
  place-items: center;
  width: 40px;
  height: 40px;
  flex-shrink: 0;
  background: var(--green);
  color: var(--paper);
  border-radius: var(--radius);
  font-family: var(--font-display);
  font-weight: 700;
  font-size: 1.05rem;
}

.desktop-nav {
  margin-left: auto;
}

/* Hidden on desktop */
.nav-toggle {
  display: none;
}

/* ---------- Mobile slide-out menu ---------- */

.mobile-menu {
  position: fixed;
  top: 0;
  right: 0;
  width: min(85vw, 360px);
  height: 100vh;
  height: 100dvh;
  z-index: 102;
  padding: 5rem 1.75rem 2rem;
  background: var(--paper);

  display: flex;
  flex-direction: column;
  gap: 2rem;

  overflow-y: auto;
  box-shadow: -10px 0 40px rgba(0, 0, 0, 0.12);

  transform: translateX(100%);
  visibility: hidden;
  transition:
    transform 0.3s ease,
    visibility 0.3s ease;
}

.mobile-menu.is-open {
  transform: translateX(0);
  visibility: visible;
}

.mobile-menu__close {
  position: absolute;
  top: 1rem;
  right: 1.25rem;
  width: 44px;
  height: 44px;
  border: 0;
  background: transparent;
  color: var(--green);
  font-size: 2.25rem;
  cursor: pointer;
}

.mobile-menu__brand {
  color: var(--green);
  font-family: var(--font-display);
  font-size: 1.4rem;
  font-weight: 700;
  text-decoration: none;
}

.mobile-menu__nav {
  display: flex;
  flex-direction: column;
  gap: 0;
}

.mobile-menu__nav a {
  padding: 1rem 0;
  color: var(--green);
  font-weight: 600;
  text-decoration: none;
  border-bottom: 1px solid var(--rule);
}

.mobile-menu__nav a:hover,
.mobile-menu__nav a[aria-current="page"] {
  color: var(--maple);
}

.mobile-menu__call {
  align-self: flex-start;
  text-decoration: none;
}

/* Background overlay */
.menu-overlay {
  position: fixed;
  inset: 0;
  z-index: 101;
  background: rgba(0, 0, 0, 0.4);
  opacity: 0;
  visibility: hidden;
  transition:
    opacity 0.3s ease,
    visibility 0.3s ease;
}

.menu-overlay.is-visible {
  opacity: 1;
  visibility: visible;
}

/* ---------- Responsive behaviour ---------- */

@media (max-width: 768px) {
  .site-header__inner {
    gap: 0.75rem;
  }

  .desktop-nav {
    display: none;
  }

  .site-header .header-call {
    display: none;
  }

  .nav-toggle {
    display: flex;
    flex-direction: column;
    justify-content: center;
    gap: 5px;
    width: 44px;
    height: 44px;
    margin-left: auto;
    padding: 10px;
    border: 0;
    background: transparent;
    cursor: pointer;
  }

  .nav-toggle span {
    display: block;
    width: 24px;
    height: 2px;
    background: var(--green);
    border-radius: 2px;
  }

  .brand {
    font-size: 1rem;
  }

  .brand__mark {
    width: 36px;
    height: 36px;
  }
}

/* Respect reduced-motion preferences */
@media (prefers-reduced-motion: reduce) {

  .mobile-menu,
  .menu-overlay {
    transition: none;
  }
}


/* ---------- Hero ---------- */

.hero {
  padding-block: clamp(3rem, 7vw, 6rem) clamp(3.5rem, 7vw, 5.5rem);
}

.hero-grid {
  display: grid;
  grid-template-columns: 1.1fr 0.9fr;
  gap: clamp(2.5rem, 6vw, 5rem);
  align-items: center;
}

.hero-copy .lead {
  margin-top: 1.5rem;
  max-width: 54ch;
  font-size: 1.2rem;
  color: var(--muted);
}

.hero-copy .actions {
  margin-top: 2rem;
}

.hero-contact {
  margin-top: 1.5rem;
  color: var(--muted);
  font-size: 0.98rem;
}

.hero-contact a {
  color: var(--green);
  font-weight: 600;
  text-underline-offset: 3px;
}

.hero-contact a:hover {
  color: var(--maple);
}

/* The ledger sheet: the one memorable element */

.sheet {
  position: relative;
  isolation: isolate;
  margin: 0;
  background: var(--sheet);
  border: 1px solid var(--rule);
  border-radius: var(--radius);
  box-shadow: 0 28px 40px -30px rgba(15, 59, 46, 0.5);
}

.sheet::after {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background: var(--sheet);
  border: 1px solid var(--rule);
  border-radius: var(--radius);
  transform: translate(10px, 10px);
}

/* red margin line */
.sheet::before {
  content: "";
  position: absolute;
  top: 0;
  bottom: 0;
  left: 56px;
  width: 1px;
  background: var(--maple);
  opacity: 0.75;
}

.sheet-head {
  padding: 1rem 20px 1rem 76px;
  border-bottom: 1px solid var(--rule);
  font-family: var(--font-display);
  font-weight: 600;
  font-size: 1.15rem;
  letter-spacing: -0.01em;
}

.row {
  display: grid;
  grid-template-columns: 56px 1fr auto;
  align-items: center;
  min-height: 58px;
  padding-right: 20px;
  border-bottom: 1px solid var(--rule);
}

.row-name {
  padding-left: 20px;
  font-weight: 500;
}

.row-for {
  color: var(--muted);
  font-size: 0.9rem;
  text-align: right;
}

.tick {
  display: grid;
  place-items: center;
}

.tick svg {
  width: 24px;
  height: 24px;
}

.tick path {
  fill: none;
  stroke: var(--green-2);
  stroke-width: 2.6;
  stroke-linecap: round;
  stroke-linejoin: round;
  stroke-dasharray: 24;
  stroke-dashoffset: 24;
  animation: draw 0.45s ease-out calc(0.5s + var(--i) * 0.35s) forwards;
}

.sheet-foot {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  min-height: 76px;
  padding: 0.75rem 20px 0.75rem 76px;
  color: var(--muted);
  font-size: 0.92rem;
}

.stamp {
  padding: 0.3rem 0.9rem;
  border: 2px solid var(--maple);
  border-radius: 4px;
  color: var(--maple);
  font-family: var(--font-display);
  font-weight: 700;
  font-size: 1.25rem;
  transform: rotate(-8deg);
  animation: stamp 0.35s cubic-bezier(0.2, 1.4, 0.4, 1) 2.4s both;
}

@keyframes draw {
  to {
    stroke-dashoffset: 0;
  }
}

@keyframes stamp {
  from {
    opacity: 0;
    transform: rotate(-8deg) scale(1.7);
  }

  to {
    opacity: 1;
    transform: rotate(-8deg) scale(1);
  }
}

/* ---------- Facts ---------- */

.facts-band {
  border-block: 1px solid var(--rule);
  background: var(--sheet);
}

.facts {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  margin-block: 0;
  padding-block: 1.75rem;
}

.fact {
  padding: 0.25rem 1.25rem;
  border-left: 1px solid var(--rule);
}

.fact dt {
  font-family: var(--font-display);
  font-weight: 700;
  font-size: 1.5rem;
  letter-spacing: -0.02em;
  color: var(--green);
}

.fact dd {
  margin: 0.15rem 0 0;
  color: var(--muted);
  font-size: 0.95rem;
  line-height: 1.45;
}

/* ---------- Sections ---------- */

.section {
  padding-block: clamp(4rem, 8vw, 7rem);
}

.on-dark {
  background: var(--green);
  color: var(--paper);
}

/* Services */

.services-grid {
  display: grid;
  grid-template-columns: 1fr 1.7fr;
  gap: clamp(2.5rem, 6vw, 5rem);
  align-items: start;
}

.services-intro {
  position: sticky;
  top: calc(var(--header-h) + 2rem);
}

.services-intro p {
  margin: 1.25rem 0 1.75rem;
  color: var(--muted);
  max-width: 40ch;
}

.ledger {
  border-bottom: 1px solid var(--rule);
}

.ledger li {
  border-top: 1px solid var(--rule);
}

.ledger a {
  display: grid;
  grid-template-columns: 13rem 1fr;
  gap: 0.5rem 1.5rem;
  margin-inline: -0.75rem;
  padding: 1.25rem 0.75rem;
  text-decoration: none;
  transition: background-color 0.15s ease;
}

.ledger a:hover {
  background: rgba(15, 59, 46, 0.05);
}

.svc-name {
  font-family: var(--font-display);
  font-weight: 600;
  font-size: 1.3rem;
  letter-spacing: -0.01em;
  line-height: 1.2;
}

.ledger a:hover .svc-name {
  color: var(--maple);
}

.svc-desc {
  color: var(--muted);
}

/* Approach */

.approach h2 {
  max-width: 20ch;
}

.principles {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 2.5rem;
  margin-top: 3rem;
}

.principles>div {
  padding-top: 1.25rem;
  border-top: 1px solid rgba(244, 246, 242, 0.35);
}

.principles p {
  margin-top: 0.6rem;
  color: rgba(244, 246, 242, 0.84);
  max-width: 34ch;
}

/* Testimonials */

.quotes {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: clamp(2rem, 5vw, 4rem);
  margin-top: 2.5rem;
}

.quote {
  margin: 0;
}

.quote blockquote {
  margin: 0;
  padding-left: 1.5rem;
  border-left: 4px solid var(--maple);
  font-size: 1.25rem;
  line-height: 1.55;
}

.quote figcaption {
  display: grid;
  margin: 1.25rem 0 0 calc(1.5rem + 4px);
  color: var(--muted);
  font-size: 0.95rem;
}

.quote figcaption strong {
  color: var(--ink);
  font-size: 1.05rem;
}

/* CTA */

.cta {
  padding-block: clamp(3.5rem, 7vw, 5.5rem);
  background: var(--sheet);
  border-block: 1px solid var(--rule);
}

.cta-grid {
  display: grid;
  grid-template-columns: 1.1fr 0.9fr;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.cta p {
  margin-top: 1rem;
  max-width: 46ch;
  color: var(--muted);
}

.cta-phone {
  display: inline-block;
  margin-bottom: 1.25rem;
  font-family: var(--font-display);
  font-weight: 700;
  font-size: clamp(1.9rem, 3.6vw, 2.6rem);
  letter-spacing: -0.02em;
  text-decoration: none;
  color: var(--green);
}

.cta-phone:hover {
  color: var(--maple);
}

/* Blog */

.blog-grid {
  display: grid;
  grid-template-columns: 1fr 1.7fr;
  gap: clamp(2.5rem, 6vw, 5rem);
  align-items: start;
}

.blog-intro p {
  margin: 1.25rem 0 1.75rem;
  color: var(--muted);
  max-width: 40ch;
}

.posts {
  border-bottom: 1px solid var(--rule);
}

.post {
  display: grid;
  grid-template-columns: 8.5rem 1fr;
  gap: 1rem;
  padding: 1.25rem 0;
  border-top: 1px solid var(--rule);
}

.post time {
  color: var(--muted);
  font-size: 0.95rem;
  font-variant-numeric: tabular-nums;
  padding-top: 0.2rem;
}

.post a {
  font-family: var(--font-display);
  font-weight: 600;
  font-size: 1.3rem;
  letter-spacing: -0.01em;
  line-height: 1.25;
  text-decoration: none;
}

.post a:hover {
  color: var(--maple);
  text-decoration: underline;
  text-underline-offset: 4px;
}

.byline {
  display: block;
  margin-top: 0.25rem;
  color: var(--muted);
  font-size: 0.92rem;
}

/* ---------- Footer ---------- */

.site-footer {
  background: var(--green-deep);
  padding-top: clamp(3rem, 6vw, 4.5rem);
}

.footer-grid {
  display: grid;
  grid-template-columns: 1.5fr 1fr 1fr 1fr;
  gap: 2.5rem;
}

.footer-brand p {
  margin-top: 1rem;
  max-width: 34ch;
  color: rgba(244, 246, 242, 0.78);
  font-size: 0.98rem;
}

.site-footer .mark {
  background: var(--paper);
  color: var(--green);
}

.site-footer h3 {
  margin-bottom: 0.9rem;
  font-size: 1.05rem;
}

.site-footer li+li {
  margin-top: 0.5rem;
}

.site-footer li a {
  color: rgba(244, 246, 242, 0.82);
  text-decoration: none;
  font-size: 0.98rem;
}

.site-footer li a:hover {
  color: #fff;
  text-decoration: underline;
  text-underline-offset: 3px;
}

.footer-base {
  margin-top: clamp(2.5rem, 5vw, 3.5rem);
  padding-block: 1.5rem;
  border-top: 1px solid rgba(244, 246, 242, 0.2);
  color: rgba(244, 246, 242, 0.7);
  font-size: 0.9rem;
}

/* ---------- Responsive ---------- */

@media (max-width: 960px) {

  .hero-grid,
  .services-grid,
  .blog-grid,
  .cta-grid {
    grid-template-columns: 1fr;
  }

  .services-intro {
    position: static;
  }

  .principles {
    grid-template-columns: 1fr;
    gap: 1.75rem;
  }

  .quotes {
    grid-template-columns: 1fr;
  }

  .facts {
    grid-template-columns: repeat(2, 1fr);
    row-gap: 1.25rem;
  }

  .footer-grid {
    grid-template-columns: 1fr 1fr;
  }

  .footer-brand {
    grid-column: 1 / -1;
  }
}

@media (max-width: 880px) {
  .header-cta {
    display: none;
  }

  .nav-toggle {
    display: inline-flex;
  }

  .nav {
    display: none;
    position: absolute;
    top: var(--header-h);
    left: 0;
    right: 0;
    flex-direction: column;
    gap: 0;
    margin: 0;
    padding: 0.5rem var(--gutter) 1.25rem;
    background: var(--paper);
    border-bottom: 1px solid var(--rule);
  }

  .nav.open {
    display: flex;
  }

  .nav a {
    padding: 0.9rem 0;
    border-bottom: 1px solid var(--rule);
    font-size: 1.1rem;
  }
}

@media (max-width: 640px) {
  .ledger a {
    grid-template-columns: 1fr;
  }

  .post {
    grid-template-columns: 1fr;
    gap: 0.25rem;
  }

  .actions .btn {
    flex: 1 1 100%;
  }

  .facts {
    grid-template-columns: 1fr;
  }

  .footer-grid {
    grid-template-columns: 1fr;
  }

  .row {
    grid-template-columns: 48px 1fr;
  }

  .row-for {
    display: none;
  }

  .sheet::before {
    left: 48px;
  }

  .sheet-head,
  .sheet-foot {
    padding-left: 68px;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  .tick path {
    animation: none;
    stroke-dashoffset: 0;
  }

  .stamp {
    animation: none;
    opacity: 1;
  }

  .btn,
  .ledger a {
    transition: none;
  }
}

/* ==========================================================================
   MJ Professionals – Services page
   Template: off-white page, deep green ink, red call-to-action
   ========================================================================== */

:root {
  --bg: #f5f7f3;
  --bg-raised: #fcfdfb;
  --ink: #12261c;
  /* headings, logo, outlined buttons */
  --text: #4b5a52;
  /* body copy */
  --line: #d8ddd5;
  /* hairline rules */
  --brand: #0f4d38;
  /* logo square, checks */
  --accent: #c62f2a;
  /* call buttons, stamp, active nav */
  --accent-dark: #a82420;
  --on-dark: #e7eee9;
  --on-dark-muted: #a9b9b0;

  --font: "Public Sans", "Segoe UI", system-ui, -apple-system, Roboto, Helvetica, Arial, sans-serif;
  --wrap: 1160px;
  --gutter: 24px;
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  font-family: var(--font);
  font-size: 16px;
  line-height: 1.6;
  color: var(--text);
  background: var(--bg);
  -webkit-font-smoothing: antialiased;
}

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

a {
  color: inherit;
}

h1,
h2,
h3 {
  margin: 0;
  color: var(--ink);
  line-height: 1.1;
  letter-spacing: -0.02em;
}

p {
  margin: 0;
}

:focus-visible {
  outline: 3px solid var(--accent);
  outline-offset: 3px;
  border-radius: 4px;
}

.wrap {
  width: 100%;
  max-width: calc(var(--wrap) + var(--gutter) * 2);
  margin-inline: auto;
  padding-inline: var(--gutter);
}

.skip-link {
  position: absolute;
  left: -9999px;
  top: 8px;
  background: var(--ink);
  color: #fff;
  padding: 10px 16px;
  border-radius: 6px;
  z-index: 100;
}

.skip-link:focus {
  left: 8px;
}

/* ---------- Buttons ---------- */

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  padding: 14px 24px;
  font: inherit;
  font-weight: 600;
  line-height: 1.2;
  text-decoration: none;
  border: 2px solid transparent;
  border-radius: 4px;
  cursor: pointer;
  transition: background-color .15s ease, color .15s ease, border-color .15s ease;
}

.btn--solid {
  background: var(--accent);
  color: #fff;
}

.btn--solid:hover {
  background: var(--accent-dark);
}

.btn--outline {
  background: transparent;
  color: var(--ink);
  border-color: var(--ink);
}

.btn--outline:hover {
  background: var(--ink);
  color: #fff;
}

.btn--sm {
  padding: 13px 24px;
}

/* ---------- Header ---------- */

.site-header {
  position: sticky;
  top: 0;
  z-index: 50;
  background: rgba(245, 247, 243, .96);
  border-bottom: 1px solid var(--line);
  backdrop-filter: blur(6px);
}

.site-header__inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  min-height: 76px;
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 12px;
  text-decoration: none;
  color: var(--ink);
  font-weight: 700;
  font-size: 1.28rem;
  letter-spacing: -0.015em;
}

.brand__mark {
  display: grid;
  place-items: center;
  width: 40px;
  height: 40px;
  background: var(--brand);
  color: #fff;
  border-radius: 6px;
  font-size: .95rem;
  font-weight: 800;
  letter-spacing: 0;
}

.nav {
  display: flex;
  gap: 28px;
}

.nav a {
  position: relative;
  padding: 6px 0;
  text-decoration: none;
  color: var(--ink);
  font-weight: 500;
}

.nav a::after {
  content: "";
  position: absolute;
  left: 0;
  right: 0;
  bottom: -2px;
  height: 2px;
  background: var(--accent);
  transform: scaleX(0);
  transform-origin: left;
  transition: transform .2s ease;
}

.nav a:hover::after,
.nav a[aria-current="page"]::after {
  transform: scaleX(1);
}

/* ---------- Hero ---------- */

.hero {
  padding: 88px 0 96px;
}

.hero__grid {
  display: grid;
  grid-template-columns: minmax(0, 1.1fr) minmax(0, .9fr);
  gap: 64px;
  align-items: center;
}

.hero h1 {
  font-size: clamp(2.6rem, 5.4vw, 4.4rem);
  font-weight: 800;
  margin-bottom: 20px;
}

.hero__lead {
  max-width: 34em;
  font-size: 1.15rem;
  margin-bottom: 32px;
}

.hero__actions {
  display: flex;
  flex-wrap: wrap;
  gap: 16px;
  margin-bottom: 24px;
}

.hero__alt {
  font-size: .97rem;
}

.hero__alt a {
  color: var(--ink);
  font-weight: 500;
  text-underline-offset: 3px;
}

/* Checklist card with “Filed” stamp */

.sheet {
  position: relative;
  background: var(--bg-raised);
  border: 1px solid var(--line);
  border-radius: 8px;
  box-shadow: 0 24px 40px -24px rgba(18, 38, 28, .28);
  overflow: hidden;
}

.sheet::before {
  /* ledger margin line */
  content: "";
  position: absolute;
  top: 0;
  bottom: 0;
  left: 46px;
  width: 1px;
  background: var(--accent);
  opacity: .75;
}

.sheet__list {
  list-style: none;
  margin: 0;
  padding: 0;
}

.sheet__row {
  display: flex;
  align-items: center;
  gap: 0;
  min-height: 64px;
  border-bottom: 1px solid var(--line);
}

.sheet__check {
  flex: 0 0 47px;
  display: grid;
  place-items: center;
  color: var(--brand);
}

.sheet__label {
  flex: 1;
  padding-left: 20px;
  color: var(--ink);
  font-weight: 500;
}

.sheet__tag {
  padding-right: 20px;
  font-size: .88rem;
  color: var(--text);
}

.sheet__foot {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
  min-height: 78px;
  padding: 0 20px 0 67px;
  font-size: .93rem;
}

.stamp {
  display: inline-block;
  padding: 6px 18px;
  color: var(--accent);
  font-size: 1.3rem;
  font-weight: 800;
  letter-spacing: -0.01em;
  border: 2px solid var(--accent);
  border-radius: 4px;
  transform: rotate(-6deg);
  background: var(--bg-raised);
}

/* ---------- Facts strip ---------- */

.facts {
  background: var(--bg-raised);
  border-block: 1px solid var(--line);
}

.facts__grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
}

.fact {
  padding: 28px 28px 30px 20px;
  border-left: 1px solid var(--line);
}

.fact h2 {
  font-size: 1.45rem;
  margin-bottom: 4px;
  letter-spacing: -0.01em;
}

.fact p {
  font-size: .95rem;
  line-height: 1.55;
  max-width: 16em;
}

/* ---------- Services list ---------- */

.services {
  padding: 112px 0 120px;
}

.services__grid {
  display: grid;
  grid-template-columns: minmax(0, 5fr) minmax(0, 7fr);
  gap: 80px;
  align-items: start;
}

.services__intro {
  position: sticky;
  top: 120px;
}

.services__intro h2 {
  font-size: clamp(2.2rem, 4vw, 3.2rem);
  font-weight: 800;
  margin-bottom: 24px;
}

.services__intro p {
  max-width: 24em;
  margin-bottom: 32px;
}

.service-list {
  list-style: none;
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
}

.service {
  display: grid;
  grid-template-columns: minmax(0, 4fr) minmax(0, 6fr);
  gap: 32px;
  padding: 28px 0 30px;
  border-bottom: 1px solid var(--line);
}

.service h3 {
  font-size: 1.28rem;
  font-weight: 700;
  letter-spacing: -0.01em;
  line-height: 1.25;
}

.service p {
  margin-bottom: 10px;
}

.service__more {
  color: var(--accent);
  font-weight: 600;
  text-underline-offset: 3px;
}

.service__more:hover {
  color: var(--accent-dark);
}

/* ---------- Closing call-out ---------- */

.cta {
  padding: 0 0 112px;
}

.cta__box {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 32px;
  padding: 48px 56px;
  background: var(--ink);
  border-radius: 8px;
  color: var(--on-dark);
}

.cta__box h2 {
  color: #fff;
  font-size: clamp(1.7rem, 3vw, 2.3rem);
  font-weight: 800;
  margin-bottom: 8px;
}

.cta__box p {
  color: var(--on-dark-muted);
  max-width: 30em;
}

.cta__actions {
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
}

.btn--ghost {
  background: transparent;
  color: #fff;
  border-color: rgba(255, 255, 255, .55);
}

.btn--ghost:hover {
  background: #fff;
  color: var(--ink);
  border-color: #fff;
}

/* ---------- Footer ---------- */

.site-footer {
  background: #0d1d15;
  color: var(--on-dark-muted);
  padding-top: 72px;
}

.footer__grid {
  display: grid;
  grid-template-columns: 1.6fr 1fr 1fr 1.2fr;
  gap: 48px;
  padding-bottom: 56px;
}

.site-footer .brand {
  color: #fff;
  margin-bottom: 16px;
}

.site-footer .brand__mark {
  background: #1b6a4e;
}

.footer__about {
  max-width: 22em;
  margin-bottom: 20px;
}

.social {
  display: flex;
  flex-wrap: wrap;
  gap: 8px 16px;
  list-style: none;
  margin: 0;
  padding: 0;
}

.social a {
  color: var(--on-dark);
  text-underline-offset: 3px;
}

.social a:hover {
  color: #fff;
}

.footer__col h2 {
  color: #fff;
  font-size: 1.05rem;
  letter-spacing: 0;
  margin-bottom: 16px;
}

.footer__col ul {
  list-style: none;
  margin: 0;
  padding: 0;
  display: grid;
  gap: 10px;
}

.footer__col a {
  text-decoration: none;
}

.footer__col a:hover {
  color: #fff;
  text-decoration: underline;
  text-underline-offset: 3px;
}

.footer__bottom {
  border-top: 1px solid rgba(255, 255, 255, .12);
  padding: 22px 0;
  font-size: .9rem;
}

/* ---------- Responsive ---------- */

@media (max-width: 1020px) {

  .hero__grid,
  .services__grid {
    grid-template-columns: 1fr;
    gap: 48px;
  }

  .services__intro {
    position: static;
  }

  .facts__grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .fact:nth-child(-n+2) {
    border-bottom: 1px solid var(--line);
  }

  .footer__grid {
    grid-template-columns: 1fr 1fr;
  }
}

@media (max-width: 860px) {
  .site-header__inner {
    flex-wrap: wrap;
    padding-block: 12px;
  }

  .nav {
    order: 3;
    width: 100%;
    gap: 24px;
    overflow-x: auto;
    padding-bottom: 4px;
  }

  .nav a {
    white-space: nowrap;
  }
}

@media (max-width: 640px) {
  :root {
    --gutter: 18px;
  }

  .hero {
    padding: 56px 0 64px;
  }

  .services {
    padding: 72px 0 80px;
  }

  .cta {
    padding-bottom: 72px;
  }

  .service {
    grid-template-columns: 1fr;
    gap: 10px;
  }

  .facts__grid {
    grid-template-columns: 1fr;
  }

  .fact {
    border-bottom: 1px solid var(--line);
  }

  .fact:last-child {
    border-bottom: 0;
  }

  .cta__box {
    padding: 36px 24px;
  }

  .footer__grid {
    grid-template-columns: 1fr;
    gap: 36px;
  }

  .header-call {
    padding: 11px 16px;
    font-size: .92rem;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  * {
    transition: none !important;
  }
}

/* ==========================================================================
   MJ Professionals – About page
   Load AFTER styles.css (uses its tokens and shared components)
   ========================================================================== */

/* ---------- Intro ---------- */

.about-hero {
  padding: 88px 0 72px;
}

.about-hero__grid {
  display: grid;
  grid-template-columns: minmax(0, 5fr) minmax(0, 7fr);
  gap: 80px;
  align-items: start;
}

.about-hero h1 {
  font-size: clamp(2.6rem, 5.4vw, 4.4rem);
  font-weight: 800;
  margin-bottom: 24px;
}

.about-hero__sub {
  font-size: clamp(1.35rem, 2.2vw, 1.7rem);
  font-weight: 700;
  line-height: 1.25;
  letter-spacing: -0.015em;
  color: var(--ink);
  max-width: 16em;
}

.about-hero__copy {
  display: grid;
  gap: 20px;
  padding-top: 8px;
}

.about-hero__copy p {
  font-size: 1.1rem;
  max-width: 38em;
}

.about-hero__copy p:first-child {
  color: var(--ink);
}

.about-hero__actions {
  display: flex;
  flex-wrap: wrap;
  gap: 16px;
  margin-top: 12px;
}

/* ---------- Team photo ---------- */

.team {
  padding-bottom: 96px;
}

.team__figure {
  margin: 0;
}

.team__figure img {
  width: 100%;
  height: auto;
  aspect-ratio: 2 / 1;
  object-fit: cover;
  background: var(--line);
  border: 1px solid var(--line);
  border-radius: 8px;
}

.team__figure figcaption {
  display: flex;
  align-items: center;
  gap: 14px;
  margin-top: 16px;
  font-size: .97rem;
}

.team__figure figcaption::before {
  content: "";
  flex: 0 0 28px;
  height: 2px;
  background: var(--accent);
}

/* ---------- What we deal with ---------- */

.scope {
  padding: 104px 0 112px;
  background: var(--bg-raised);
  border-bottom: 1px solid var(--line);
}

.scope__grid {
  display: grid;
  grid-template-columns: minmax(0, 5fr) minmax(0, 7fr);
  gap: 80px;
  align-items: start;
}

.scope__intro {
  position: sticky;
  top: 120px;
}

.scope__intro h2 {
  font-size: clamp(2.1rem, 3.8vw, 3rem);
  font-weight: 800;
  margin-bottom: 24px;
}

.scope__intro p {
  max-width: 24em;
  margin-bottom: 32px;
}

.scope__list {
  list-style: none;
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
}

.scope__item {
  display: flex;
  align-items: center;
  gap: 18px;
  padding: 22px 0;
  border-bottom: 1px solid var(--line);
  color: var(--ink);
  font-size: 1.15rem;
  font-weight: 600;
  letter-spacing: -0.01em;
}

.scope__item svg {
  flex: 0 0 20px;
  color: var(--brand);
}

.scope__item a {
  color: inherit;
  text-decoration-color: var(--accent);
  text-decoration-thickness: 2px;
  text-underline-offset: 5px;
}

.scope__item a:hover {
  color: var(--accent);
}

/* This page's CTA sits directly under the scope section */
.about-cta {
  padding: 104px 0 112px;
}

/* ---------- Responsive ---------- */

@media (max-width: 1020px) {

  .about-hero__grid,
  .scope__grid {
    grid-template-columns: 1fr;
    gap: 40px;
  }

  .scope__intro {
    position: static;
  }
}

@media (max-width: 640px) {
  .about-hero {
    padding: 56px 0 48px;
  }

  .team {
    padding-bottom: 64px;
  }

  .scope {
    padding: 72px 0 80px;
  }

  .about-cta {
    padding: 72px 0 72px;
  }

  .team__figure img {
    aspect-ratio: 4 / 3;
  }

  .scope__item {
    font-size: 1.05rem;
    padding: 18px 0;
  }
}


/* ===== Tokens ===== */
:root {
  --bg: #f4f5f0;
  --surface: #fbfbf8;
  --ink: #14211c;
  --text: #4a5450;
  --muted: #6b7470;
  --green: #133a2e;
  --red: #c4302b;
  --red-dark: #a8261f;
  --line: #dcdfd8;
  --radius: 4px;
  --max: 1160px;
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  background: var(--bg);
  color: var(--text);
  font-family: "Public Sans", system-ui, sans-serif;
  font-size: 17px;
  line-height: 1.6;
}

a {
  color: inherit;
}

h1,
h2,
h3,
h4 {
  color: var(--ink);
  margin: 0;
  line-height: 1.1;
  letter-spacing: -0.02em;
}

.container {
  width: 100%;
  max-width: var(--max);
  margin: 0 auto;
  padding: 0 24px;
}

/* ===== Buttons ===== */
.btn {
  display: inline-block;
  padding: 14px 24px;
  border-radius: var(--radius);
  font: 600 17px/1.2 inherit;
  font-family: inherit;
  text-decoration: none;
  border: 2px solid transparent;
  cursor: pointer;
  transition: background .2s, color .2s;
}

.btn-primary {
  background: var(--red);
  color: #fff;
}

.btn-primary:hover {
  background: var(--red-dark);
}

.btn-outline {
  border-color: var(--green);
  color: var(--green);
  background: transparent;
}

.btn-outline:hover {
  background: var(--green);
  color: #fff;
}

/* ===== Header ===== */
.site-header {
  position: sticky;
  top: 0;
  z-index: 50;
  background: var(--bg);
  border-bottom: 1px solid var(--line);
}

.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  height: 76px;
}

.brand {
  display: flex;
  align-items: center;
  gap: 12px;
  text-decoration: none;
}

.brand-mark {
  width: 40px;
  height: 40px;
  display: grid;
  place-items: center;
  background: var(--green);
  color: #fff;
  border-radius: var(--radius);
  font-weight: 700;
  font-size: 15px;
}

.brand-name {
  font-weight: 700;
  font-size: 20px;
  color: var(--ink);
  letter-spacing: -0.02em;
}

.main-nav {
  display: flex;
  align-items: center;
  gap: 28px;
}

.main-nav a:not(.btn) {
  text-decoration: none;
  color: var(--ink);
  font-weight: 500;
  padding: 6px 0;
  border-bottom: 2px solid transparent;
}

.main-nav a.active,
.main-nav a:not(.btn):hover {
  border-bottom-color: var(--red);
}

.btn-call {
  margin-left: 8px;
}

.nav-toggle,
.nav-burger {
  display: none;
}

/* ===== Hero ===== */
.hero {
  padding: 88px 0 96px;
}

.hero-grid {
  display: grid;
  grid-template-columns: 1.1fr 1fr;
  gap: 64px;
  align-items: center;
}

.eyebrow {
  color: var(--red);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: .08em;
  font-size: 14px;
  margin: 0 0 16px;
}

.hero h1 {
  font-size: clamp(40px, 5vw, 60px);
  font-weight: 800;
}

.lead {
  font-size: 19px;
  margin: 24px 0 32px;
  max-width: 540px;
}

.hero-actions {
  display: flex;
  gap: 14px;
  flex-wrap: wrap;
}

.hero-note {
  font-size: 15px;
  margin-top: 28px;
}

.hero-note a {
  color: var(--green);
  font-weight: 600;
  text-underline-offset: 3px;
}

/* Ledger card */
.ledger-card {
  position: relative;
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 6px;
  box-shadow: 0 24px 48px -24px rgba(20, 33, 28, .25);
  overflow: hidden;
}

.ledger-card::before {
  content: "";
  position: absolute;
  top: 0;
  bottom: 0;
  left: 46px;
  width: 1px;
  background: var(--red);
}

.ledger-row {
  display: grid;
  grid-template-columns: 46px 1fr auto;
  align-items: center;
  gap: 18px;
  padding: 20px 22px 20px 0;
  border-bottom: 1px solid var(--line);
  color: var(--ink);
  font-weight: 500;
}

.ledger-row>span:first-child {
  text-align: center;
}

.ledger-row:last-child {
  border-bottom: 0;
}

.ledger-head {
  font-weight: 700;
}

.ledger-row .muted {
  color: var(--muted);
  font-weight: 400;
  font-size: 14px;
}

.tick {
  color: var(--green);
  font-weight: 700;
}

.ledger-foot {
  padding-top: 26px;
  padding-bottom: 26px;
}

.stamp {
  color: var(--red);
  border: 2px solid var(--red);
  border-radius: 4px;
  padding: 6px 14px;
  font-weight: 800;
  font-size: 20px;
  transform: rotate(-7deg);
  display: inline-block;
}

/* ===== Stats strip ===== */
.stats {
  background: var(--surface);
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
  padding: 28px 0;
}

.stats-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
}

.stat {
  border-left: 1px solid var(--line);
  padding: 4px 20px 8px;
}

.stat h3 {
  font-size: 24px;
  font-weight: 700;
  margin-bottom: 10px;
}

.stat p {
  margin: 0;
  font-size: 15px;
  color: var(--text);
  overflow-wrap: anywhere;
}

.stat a {
  text-decoration: none;
}

.stat a:hover {
  color: var(--red);
}

/* ===== Split section ===== */
.split {
  padding: 112px 0;
}

.split-grid {
  display: grid;
  grid-template-columns: 1fr 1.3fr;
  gap: 80px;
  align-items: start;
}

.split-intro h2,
.appt-intro h2 {
  font-size: clamp(36px, 4.2vw, 48px);
  font-weight: 800;
}

.split-intro p,
.appt-intro p {
  margin: 24px 0 32px;
  max-width: 420px;
}

.row-list {
  list-style: none;
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
}

.row-list li {
  display: grid;
  grid-template-columns: 200px 1fr;
  gap: 32px;
  padding: 28px 0;
  border-bottom: 1px solid var(--line);
}

.row-list h3 {
  font-size: 20px;
  font-weight: 700;
}

.row-list p {
  margin: 0;
}

.row-list a {
  text-decoration: none;
}

.row-list a:hover {
  color: var(--red);
}

.socials {
  display: flex;
  flex-wrap: wrap;
  gap: 8px 18px;
}

/* ===== Appointment ===== */
.appointment {
  padding: 0 0 112px;
}

.appt-grid {
  display: grid;
  grid-template-columns: 1fr 1.3fr;
  gap: 80px;
  align-items: start;
}

.form-card {
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 6px;
  padding: 36px;
  display: grid;
  gap: 20px;
  box-shadow: 0 24px 48px -28px rgba(20, 33, 28, .22);
}

.form-row {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 20px;
}

.form-card label {
  display: grid;
  gap: 8px;
  font-weight: 600;
  color: var(--ink);
  font-size: 15px;
}

.form-card input,
.form-card textarea {
  font: inherit;
  font-weight: 400;
  color: var(--ink);
  padding: 12px 14px;
  background: var(--bg);
  border: 1px solid var(--line);
  border-radius: var(--radius);
}

.form-card input:focus,
.form-card textarea:focus {
  outline: 2px solid var(--green);
  outline-offset: 1px;
}

.form-card .btn {
  justify-self: start;
}

/* ===== Footer ===== */
.site-footer {
  background: var(--green);
  color: #cfd9d4;
  padding: 64px 0 24px;
}

.footer-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr;
  gap: 48px;
}

.brand-light .brand-mark {
  background: #fff;
  color: var(--green);
}

.brand-light .brand-name {
  color: #fff;
}

.site-footer p {
  max-width: 320px;
  margin-top: 16px;
}

.site-footer h4 {
  color: #fff;
  font-size: 16px;
  margin-bottom: 14px;
}

.site-footer a,
.site-footer span {
  display: block;
  text-decoration: none;
  margin-bottom: 8px;
  font-size: 15px;
}

.site-footer a:hover {
  color: #fff;
}

.footer-bottom {
  border-top: 1px solid rgba(255, 255, 255, .15);
  margin-top: 48px;
  padding-top: 20px;
  font-size: 14px;
}

/* ===== Responsive ===== */
@media (max-width: 980px) {

  .hero-grid,
  .split-grid,
  .appt-grid {
    grid-template-columns: 1fr;
    gap: 48px;
  }

  .stats-grid {
    grid-template-columns: repeat(2, 1fr);
    row-gap: 24px;
  }

  .footer-grid {
    grid-template-columns: 1fr 1fr;
  }

  .footer-grid>div:first-child {
    grid-column: 1 / -1;
  }

  .nav-burger {
    display: block;
    width: 32px;
    height: 24px;
    position: relative;
    cursor: pointer;
  }

  .nav-burger span,
  .nav-burger span::before,
  .nav-burger span::after {
    position: absolute;
    left: 0;
    width: 100%;
    height: 2px;
    background: var(--ink);
    content: "";
  }

  .nav-burger span {
    top: 11px;
  }

  .nav-burger span::before {
    top: -8px;
  }

  .nav-burger span::after {
    top: 8px;
  }

  .main-nav {
    display: none;
    position: absolute;
    top: 76px;
    left: 0;
    right: 0;
    flex-direction: column;
    align-items: flex-start;
    gap: 16px;
    background: var(--bg);
    padding: 24px;
    border-bottom: 1px solid var(--line);
  }

  .nav-toggle:checked~.main-nav {
    display: flex;
  }

  .btn-call {
    margin-left: 0;
  }
}

@media (max-width: 600px) {
  .container {
    padding: 0 16px;
  }

  .hero {
    padding: 56px 0 64px;
  }

  .split {
    padding: 72px 0;
  }

  .appointment {
    padding-bottom: 72px;
  }

  .stats-grid,
  .form-row,
  .footer-grid {
    grid-template-columns: 1fr;
  }

  .row-list li {
    grid-template-columns: 1fr;
    gap: 8px;
  }

  .form-card {
    padding: 24px;
  }

  .ledger-row .muted {
    display: none;
  }

  .ledger-foot .muted {
    display: inline;
  }
}

/* Personal tax return page additions — loads after styles.css */

.section-head {
  max-width: 560px;
  margin-bottom: 40px;
}

.section-head h2,
.newcomer h2,
.cta-band h2 {
  font-size: clamp(32px, 4vw, 44px);
  font-weight: 800;
}

.section-head p {
  margin: 16px 0 0;
}

.btn-light {
  background: #fff;
  color: var(--green);
}

.btn-light:hover {
  background: var(--bg);
}

/* Hero tweaks */
.hero h1 {
  font-size: clamp(42px, 5.4vw, 64px);
}

/* ===== Income types ===== */
.income {
  padding: 0 0 112px;
}

.income-grid {
  display: grid;
  grid-template-columns: repeat(5, 1fr);
  border-top: 1px solid var(--line);
}

.income-card {
  display: flex;
  flex-direction: column;
  gap: 10px;
  padding: 28px 22px 8px 20px;
  border-left: 1px solid var(--line);
  text-decoration: none;
  color: inherit;
}

.income-card:first-child {
  border-left: 0;
  padding-left: 0;
}

.income-card h3 {
  font-size: 22px;
  font-weight: 700;
}

.income-card p {
  margin: 0;
  font-size: 15px;
}

.income-card span {
  margin-top: auto;
  padding-top: 10px;
  font-weight: 600;
  color: var(--green);
  font-size: 15px;
}

a.income-card:hover h3 {
  color: var(--red);
}

/* ===== Do I need to file ===== */
.need {
  background: var(--surface);
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}

.need .split-intro p {
  margin-bottom: 0;
}

.check-list {
  list-style: none;
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
}

.check-list li {
  display: grid;
  grid-template-columns: 28px 1fr;
  gap: 16px;
  align-items: start;
  padding: 20px 0;
  border-bottom: 1px solid var(--line);
  color: var(--ink);
  font-weight: 500;
}

.check-list .tick {
  font-size: 20px;
  line-height: 1.4;
}

/* ===== Penalties ===== */
.penalties {
  padding: 112px 0 96px;
}

.penalty-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 24px;
}

.penalty-card {
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 6px;
  padding: 32px;
  box-shadow: 0 24px 48px -32px rgba(20, 33, 28, .25);
}

.penalty-card .eyebrow {
  margin-bottom: 12px;
}

.penalty-card h3 {
  font-size: 32px;
  font-weight: 800;
  margin-bottom: 14px;
}

.penalty-card p:last-child {
  margin: 0;
}

.penalty-repeat {
  border-top: 4px solid var(--red);
}

.notes {
  margin: 36px 0 0;
  padding: 0;
  list-style: none;
  border-top: 1px solid var(--line);
}

.notes li {
  position: relative;
  padding: 16px 0 16px 28px;
  border-bottom: 1px solid var(--line);
}

.notes li::before {
  content: "";
  position: absolute;
  left: 4px;
  top: 26px;
  width: 8px;
  height: 8px;
  background: var(--red);
  border-radius: 50%;
}

.source {
  margin: 20px 0 0;
  font-size: 15px;
  color: var(--muted);
}

.source a {
  color: var(--green);
  font-weight: 600;
  text-underline-offset: 3px;
}

/* ===== Newcomers ===== */
.newcomer {
  padding: 0 0 112px;
}

.newcomer-card {
  display: grid;
  grid-template-columns: 1fr 1.4fr;
  gap: 64px;
  align-items: start;
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 6px;
  padding: 48px;
  max-width: calc(var(--max) - 0px);
  border-left: 4px solid var(--red);
}

.newcomer-card p {
  margin: 0 0 16px;
}

.newcomer-card p:last-child {
  margin: 0;
}

/* ===== CTA band ===== */
.cta-band {
  background: var(--green);
  color: #cfd9d4;
  padding: 72px 0;
}

.cta-band h2 {
  color: #fff;
}

.cta-band p {
  margin: 12px 0 0;
}

.cta-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 32px;
  flex-wrap: wrap;
}

/* ===== Responsive ===== */
@media (max-width: 980px) {
  .income-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .income-card,
  .income-card:first-child {
    padding: 24px 20px 24px 0;
    border-left: 0;
    border-bottom: 1px solid var(--line);
  }

  .newcomer-card {
    grid-template-columns: 1fr;
    gap: 24px;
    padding: 36px 28px;
  }
}

@media (max-width: 700px) {

  .income,
  .newcomer {
    padding-bottom: 72px;
  }

  .penalties {
    padding: 72px 0 64px;
  }

  .income-grid,
  .penalty-grid {
    grid-template-columns: 1fr;
  }

  .penalty-card {
    padding: 24px;
  }

  .cta-band {
    padding: 56px 0;
  }

  .cta-inner .btn {
    width: 100%;
    text-align: center;
  }
}

/* GST/HST page additions — loads after styles.css */

html {
  scroll-padding-top: 24px;
}

.btn-light {
  background: #fff;
  color: var(--green);
}

.btn-light:hover {
  background: var(--bg);
}

.hero h1 {
  font-size: clamp(42px, 5.4vw, 64px);
}

/* ===== Guide layout ===== */
.guide {
  padding: 96px 0 112px;
}

.guide-grid {
  display: grid;
  grid-template-columns: 240px minmax(0, 1fr);
  gap: 72px;
  align-items: start;
}

/* Table of contents */
.toc {
  position: sticky;
  top: 24px;
}

.toc-title {
  margin: 0 0 14px;
  font-weight: 700;
  color: var(--ink);
  font-size: 14px;
  text-transform: uppercase;
  letter-spacing: .08em;
}

.toc ol {
  list-style: none;
  margin: 0;
  padding: 0;
  border-top: 1px solid var(--line);
  counter-reset: toc;
}

.toc li {
  counter-increment: toc;
  border-bottom: 1px solid var(--line);
}

.toc a {
  display: grid;
  grid-template-columns: 28px 1fr;
  padding: 11px 0;
  text-decoration: none;
  font-size: 15px;
  color: var(--text);
  line-height: 1.35;
}

.toc a::before {
  content: counter(toc, decimal-leading-zero);
  color: var(--red);
  font-weight: 600;
  font-size: 13px;
  padding-top: 1px;
}

.toc a:hover {
  color: var(--ink);
}

/* ===== Article ===== */
.article {
  max-width: 760px;
}

.article section {
  padding-bottom: 72px;
  margin-bottom: 72px;
  border-bottom: 1px solid var(--line);
}

.article section:last-of-type {
  border-bottom: 0;
  margin-bottom: 24px;
  padding-bottom: 0;
}

.article h2 {
  font-size: clamp(30px, 3.6vw, 40px);
  font-weight: 800;
  margin-bottom: 24px;
}

.article h3 {
  font-size: 22px;
  font-weight: 700;
  margin: 36px 0 12px;
}

.article p {
  margin: 0 0 18px;
}

.article a {
  color: var(--green);
  font-weight: 600;
  text-underline-offset: 3px;
}

.article a:hover {
  color: var(--red);
}

.article strong {
  color: var(--ink);
  font-weight: 600;
}

.label {
  margin: 0 0 8px !important;
  color: var(--red);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: .08em;
  font-size: 13px;
}

/* Chips */
.chips {
  list-style: none;
  margin: 0;
  padding: 0;
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
}

.chips li {
  background: #fff;
  border: 1px solid var(--line);
  color: var(--green);
  font-weight: 600;
  font-size: 15px;
  padding: 7px 16px;
  border-radius: 999px;
}

/* ===== Tables ===== */
.table-wrap {
  overflow-x: auto;
  margin: 24px 0;
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 6px;
}

table {
  width: 100%;
  border-collapse: collapse;
  font-size: 16px;
}

th {
  text-align: left;
  background: var(--surface);
  color: var(--ink);
  font-weight: 700;
  font-size: 14px;
  letter-spacing: .02em;
  padding: 14px 18px;
  border-bottom: 1px solid var(--line);
  white-space: nowrap;
}

td {
  padding: 14px 18px;
  border-bottom: 1px solid var(--line);
  vertical-align: top;
}

tbody tr:last-child td {
  border-bottom: 0;
}

td.total {
  font-weight: 700;
  color: var(--ink);
}

td small {
  color: var(--muted);
  font-size: 13px;
}

.hst-row td:first-child {
  box-shadow: inset 3px 0 0 var(--red);
}

.table-wrap table td.num {
  text-align: right;
  white-space: nowrap;
  font-variant-numeric: tabular-nums;
  color: var(--ink);
  font-weight: 500;
}

tr.sum td {
  background: var(--surface);
  font-weight: 700;
  color: var(--ink);
  border-top: 2px solid var(--green);
}

/* ===== Cards ===== */
.case-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 20px;
  margin: 28px 0;
}

.case-grid.three {
  grid-template-columns: repeat(3, 1fr);
}

.case {
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 6px;
  padding: 26px;
  box-shadow: 0 24px 48px -36px rgba(20, 33, 28, .3);
}

.case .eyebrow {
  margin: 0 0 10px;
}

.article .case h3 {
  margin: 0 0 14px;
  font-size: 21px;
}

.case>p:last-child {
  margin-bottom: 0;
}

.case ul {
  margin: 0 0 18px;
  padding-left: 20px;
}

.case li {
  margin-bottom: 8px;
}

.case .example {
  margin: 0;
}

.example {
  background: var(--surface);
  border: 1px solid var(--line);
  border-left: 3px solid var(--red);
  border-radius: 4px;
  padding: 18px 20px;
  margin: 20px 0;
}

.example p:last-child {
  margin-bottom: 0;
}

.example .table-wrap {
  margin: 16px 0 4px;
}

.example.worked {
  padding: 22px 24px;
}

.callout {
  background: var(--green);
  color: #cfd9d4;
  border-radius: 6px;
  padding: 26px 28px;
  margin: 32px 0 0;
}

.callout .label {
  color: #fff !important;
}

.callout p:last-child {
  margin: 0;
}

/* Lists */
.steps {
  margin: 20px 0 24px;
  padding: 0;
  list-style: none;
  counter-reset: step;
  border-top: 1px solid var(--line);
}

.steps li {
  counter-increment: step;
  position: relative;
  padding: 18px 0 18px 52px;
  border-bottom: 1px solid var(--line);
  color: var(--ink);
  font-weight: 500;
}

.steps li::before {
  content: counter(step);
  position: absolute;
  left: 0;
  top: 16px;
  width: 32px;
  height: 32px;
  border-radius: 50%;
  background: var(--green);
  color: #fff;
  display: grid;
  place-items: center;
  font-weight: 700;
  font-size: 15px;
}

.bullets {
  margin: 20px 0;
  padding: 0;
  list-style: none;
  border-top: 1px solid var(--line);
}

.bullets li {
  position: relative;
  padding: 14px 0 14px 28px;
  border-bottom: 1px solid var(--line);
}

.bullets li::before {
  content: "";
  position: absolute;
  left: 4px;
  top: 24px;
  width: 8px;
  height: 8px;
  background: var(--red);
  border-radius: 50%;
}

.formula {
  background: #fff;
  border: 1px dashed var(--green);
  border-radius: 4px;
  padding: 16px 20px;
  color: var(--ink);
  font-weight: 600;
  text-align: center;
}

.disclaimer {
  font-size: 14px;
  color: var(--muted);
  margin-top: 40px !important;
}

/* ===== CTA band ===== */
.cta-band {
  background: var(--green);
  color: #cfd9d4;
  padding: 72px 0;
}

.cta-band h2 {
  color: #fff;
  font-size: clamp(30px, 3.8vw, 42px);
  font-weight: 800;
}

.cta-band p {
  margin: 12px 0 0;
}

.cta-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 32px;
  flex-wrap: wrap;
}

/* ===== Responsive ===== */
@media (max-width: 980px) {
  .guide {
    padding: 64px 0 80px;
  }

  .guide-grid {
    grid-template-columns: 1fr;
    gap: 40px;
  }

  .toc {
    position: static;
  }

  .toc ol {
    columns: 2;
    column-gap: 32px;
  }

  .toc li {
    break-inside: avoid;
  }

  .case-grid.three {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 700px) {
  .toc ol {
    columns: 1;
  }

  .case-grid {
    grid-template-columns: 1fr;
  }

  .article section {
    padding-bottom: 48px;
    margin-bottom: 48px;
  }

  th,
  td {
    padding: 12px 14px;
  }

  table {
    font-size: 15px;
  }

  .cta-band {
    padding: 56px 0;
  }

  .cta-inner .btn {
    width: 100%;
    text-align: center;
  }
}


/* Fix mobile slide-out navigation */
@media (max-width: 768px) {
  .site-header {
    position: sticky;
    top: 0;
    z-index: 1000;
  }

  .site-header__inner {
    display: flex;
    align-items: center;
    width: 100%;
  }

  .desktop-nav,
  .site-header .header-call {
    display: none !important;
  }

  .nav-toggle {
    display: flex !important;
    flex-direction: column;
    justify-content: center;
    gap: 5px;
    width: 44px;
    height: 44px;
    margin-left: auto;
    padding: 10px;
    border: 0;
    background: transparent;
    cursor: pointer;
  }

  .nav-toggle span {
    display: block;
    width: 24px;
    height: 2px;
    background: var(--green, #14513d);
  }

  .mobile-menu {
    position: fixed !important;
    top: 0 !important;
    right: 0 !important;
    bottom: 0 !important;
    left: auto !important;

    display: flex !important;
    flex-direction: column;
    gap: 2rem;

    width: min(85vw, 360px) !important;
    height: 100vh !important;
    height: 100dvh !important;
    max-height: none !important;
    box-sizing: border-box;
    overflow-x: hidden;
    overflow-y: auto;

    padding: 5rem 1.5rem 2rem;
    background: var(--paper, #f4f6f2);
    z-index: 10002;

    transform: translateX(100%);
    visibility: hidden;
    transition: transform 0.3s ease, visibility 0.3s ease;
  }

  .mobile-menu.is-open {
    transform: translateX(0);
    visibility: visible;
  }

  .mobile-menu__nav {
    display: flex;
    flex-direction: column;
    gap: 0;
  }

  .mobile-menu__nav a {
    display: block;
    padding: 1rem 0;
    border-bottom: 1px solid var(--rule, #d4dcd3);
    text-decoration: none;
  }

  .mobile-menu__close {
    position: absolute;
    top: 1rem;
    right: 1rem;
    width: 44px;
    height: 44px;
    font-size: 2rem;
    cursor: pointer;
  }

  .menu-overlay {
    position: fixed !important;
    inset: 0 !important;
    z-index: 10001;

    background: rgba(0, 0, 0, 0.4);
    opacity: 0;
    visibility: hidden;
    pointer-events: none;
    transition: opacity 0.3s ease, visibility 0.3s ease;
  }

  .menu-overlay.is-visible {
    opacity: 1;
    visibility: visible;
    pointer-events: auto;
  }
}
/* Plain numbered and nested lists inside guide articles */
.article ol.num,
.article ol.num ol,
.article ul.bullets ul,
.article ul.bullets ol {
  margin: 12px 0 18px;
  padding-left: 24px;
}

.article ol.num li,
.article ul.bullets ul li,
.article ul.bullets ol li {
  padding: 6px 0;
}

.article ul.bullets ul,
.article ul.bullets ol {
  border-top: 0;
  list-style: decimal;
}

.article ul.bullets ul li,
.article ul.bullets ol li {
  border-bottom: 0;
}

.article ul.bullets ul li::before,
.article ul.bullets ol li::before {
  content: none;
}

/* Approach section (dark background): keep headings and copy readable */
.on-dark h2,
.on-dark h3 {
  color: #fff;
}

.on-dark p {
  color: #d6e0da;
}

.approach .principles>div {
  border-top-color: rgba(255, 255, 255, 0.3);
}