:root {
  --ink: #1d2a33;
  --muted: #5b6770;
  --line: #dfe4e2;
  --bg: #fbfaf7;
  --panel: #ffffff;
  --brand: #1f4e46;
  --brand-dark: #163a34;
  --accent: #c9832e;
  --soft: #eef3f1;
  --radius: 10px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  background: var(--bg);
  color: var(--ink);
  font-family: "Inter", "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
  font-size: 17px;
  line-height: 1.6;
}
a { color: var(--brand); }
img { max-width: 100%; }

.wrap { max-width: 1080px; margin: 0 auto; padding: 0 20px; }

/* Header */
header.site {
  background: var(--panel);
  border-bottom: 1px solid var(--line);
  position: sticky; top: 0; z-index: 10;
}
header.site .wrap {
  display: flex; align-items: center; justify-content: space-between;
  min-height: 68px; gap: 16px;
}
.logo { text-decoration: none; color: var(--ink); line-height: 1.15; }
.logo strong { display: block; font-size: 21px; letter-spacing: .2px; color: var(--brand-dark); }
.logo span { font-size: 12.5px; color: var(--muted); }
nav.main a { color: var(--ink); text-decoration: none; margin-left: 22px; font-size: 15px; }
nav.main a:hover { color: var(--brand); }
nav.main a.btn { color: #fff; }

.btn {
  display: inline-block; background: var(--brand); color: #fff; text-decoration: none;
  padding: 11px 20px; border-radius: 8px; font-weight: 600; font-size: 15.5px; border: 0; cursor: pointer;
}
.btn:hover { background: var(--brand-dark); }
.btn.light { background: transparent; color: var(--brand); border: 1.5px solid var(--brand); }
.btn.light:hover { background: var(--soft); }

/* Hero */
.hero { padding: 72px 0 56px; background: linear-gradient(180deg, #fff 0%, var(--bg) 100%); }
.hero h1 { font-weight: 700; font-size: 44px; line-height: 1.15; letter-spacing: -0.8px; margin: 0 0 18px; max-width: 760px; color: var(--brand-dark); }
.hero p.lead { font-size: 19.5px; color: var(--muted); max-width: 680px; margin: 0 0 28px; }
.hero .ctas { display: flex; gap: 12px; flex-wrap: wrap; }
.hero .facts { display: flex; gap: 28px; flex-wrap: wrap; margin-top: 36px; color: var(--muted); font-size: 15px; }
.hero .facts b { color: var(--ink); }

section { padding: 64px 0; }
section.alt { background: var(--panel); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
h2 { font-weight: 700; font-size: 32px; letter-spacing: -0.4px; margin: 0 0 10px; color: var(--brand-dark); }
.sub { color: var(--muted); margin: 0 0 36px; max-width: 700px; }

.grid { display: grid; gap: 20px; }
.grid.three { grid-template-columns: repeat(3, 1fr); }
.grid.two { grid-template-columns: repeat(2, 1fr); }

.card { background: var(--panel); border: 1px solid var(--line); border-radius: var(--radius); padding: 24px; }
section.alt .card { background: var(--bg); }
.card h3 { margin: 0 0 8px; font-size: 19px; }
.card p { margin: 0; color: var(--muted); font-size: 16px; }
.step-no { display: inline-block; width: 32px; height: 32px; border-radius: 50%; background: var(--soft); color: var(--brand); font-weight: 700; text-align: center; line-height: 32px; margin-bottom: 12px; }

/* Pricing */
.price-card { display: flex; flex-direction: column; }
.price-card.featured { border: 2px solid var(--brand); }
.price-card .tag { font-size: 12.5px; font-weight: 700; color: var(--accent); text-transform: uppercase; letter-spacing: .6px; margin-bottom: 6px; }
.price { font-size: 38px; font-weight: 700; color: var(--ink); margin: 8px 0 2px; }
.price small { font-size: 15px; font-weight: 500; color: var(--muted); }
.price-card ul { padding-left: 18px; margin: 14px 0 20px; color: var(--muted); font-size: 15.5px; flex: 1; }
.price-card li { margin-bottom: 6px; }
.extra-table { width: 100%; border-collapse: collapse; margin-top: 28px; background: var(--panel); border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; }
.extra-table td { padding: 14px 18px; border-bottom: 1px solid var(--line); font-size: 16px; }
.extra-table tr:last-child td { border-bottom: 0; }
.extra-table td:last-child { text-align: right; font-weight: 600; white-space: nowrap; }
.note { font-size: 14.5px; color: var(--muted); margin-top: 14px; }

/* CPA firms */
.firms { background: var(--brand-dark); color: #e8efed; }
.firms h2 { color: #fff; }
.firms .sub { color: #c4d3cf; }
.firms .card { background: rgba(255,255,255,.06); border-color: rgba(255,255,255,.14); }
.firms .card h3 { color: #fff; }
.firms .card p { color: #c4d3cf; }
.firms .rate { font-size: 46px; font-weight: 700; color: #fff; line-height: 1; }
.firms .rate small { font-size: 17px; font-weight: 500; color: #c4d3cf; }
.firms .btn { background: var(--accent); }
.firms .btn:hover { background: #b0711f; }

/* About */
.about { display: grid; grid-template-columns: 1fr 1.6fr; gap: 40px; align-items: start; }
.about .who { background: var(--soft); border-radius: var(--radius); padding: 28px; }
.about .who strong { font-size: 21px; display: block; }
.about .who span { color: var(--muted); font-size: 15px; }
.checks { list-style: none; padding: 0; margin: 0; }
.checks li { padding-left: 28px; position: relative; margin-bottom: 12px; }
.checks li::before { content: ""; position: absolute; left: 4px; top: 8px; width: 10px; height: 6px; border-left: 2px solid var(--brand); border-bottom: 2px solid var(--brand); transform: rotate(-45deg); }

/* FAQ */
details { background: var(--panel); border: 1px solid var(--line); border-radius: var(--radius); padding: 16px 20px; margin-bottom: 10px; }
summary { cursor: pointer; font-weight: 600; }
details p { color: var(--muted); margin: 10px 0 0; }

/* Contact */
form.contact { display: grid; gap: 14px; }
form.contact label { font-size: 14.5px; font-weight: 600; display: block; margin-bottom: 4px; }
form.contact input, form.contact select, form.contact textarea {
  width: 100%; padding: 11px 12px; border: 1px solid #c9d1ce; border-radius: 8px; font: inherit; font-size: 16px; background: #fff; color: var(--ink);
}
form.contact textarea { min-height: 110px; resize: vertical; }
.row2 { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }

footer.site { background: #fff; border-top: 1px solid var(--line); padding: 32px 0; font-size: 14px; color: var(--muted); }
footer.site .wrap { display: flex; justify-content: space-between; gap: 20px; flex-wrap: wrap; }
footer.site a { color: var(--muted); margin-right: 16px; }
.disclaimer { max-width: 640px; }

/* Legal pages */
.legal { max-width: 780px; padding: 48px 20px 72px; }
.legal h1 { color: var(--brand-dark); font-size: 34px; margin-bottom: 4px; }
.legal h2 { font-size: 22px; margin-top: 30px; }
.legal p, .legal li { color: #3b4851; }

@media (max-width: 860px) {
  .grid.three, .grid.two, .about { grid-template-columns: 1fr; }
  nav.main a:not(.btn) { display: none; }
  .hero { padding: 48px 0 40px; }
  .hero h1 { font-size: 33px; }
  .hero p.lead { font-size: 18px; }
  section { padding: 48px 0; }
  h2 { font-size: 27px; }
}
@media (max-width: 520px) {
  .row2 { grid-template-columns: 1fr; }
  .logo span { display: none; }
  .wrap { padding: 0 16px; }
}