/* The Tax Office — styles.css
   Monochrome, grid-based, type-led. No frameworks. */

@font-face {
  font-family: "Inter";
  font-style: normal;
  font-weight: 100 900;
  font-display: swap;
  src: url("fonts/inter-var.woff2") format("woff2");
}

:root {
  --black: #000000;
  --white: #ffffff;
  --paper: #f5f5f3;
  --ink: #1c1c1c;      /* charcoal body text */
  --gray: #5e5e5c;     /* secondary text, 6.4:1 on white */
  --line: #d2d2ce;     /* light dividers */
  --font: "Inter", "Helvetica Neue", Helvetica, Arial, sans-serif;
  --max: 1440px;
  --pad: clamp(1rem, 4vw, 3rem);
  --gap: clamp(1rem, 2vw, 2rem);
  --sec: clamp(4.5rem, 10vw, 9rem);
  --header: 4rem;
  color-scheme: light;
}

/* ---------- Base ---------- */
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; text-size-adjust: 100%; scroll-padding-top: calc(var(--header) + 1rem); }
@media (prefers-reduced-motion: no-preference) { html { scroll-behavior: smooth; } }
body {
  margin: 0;
  background: var(--white);
  color: var(--ink);
  font: 400 1.0625rem/1.55 var(--font);
  font-optical-sizing: auto;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}
h1, h2, h3, h4, p, ul, ol, dl, dd, figure { margin: 0; }
ul, ol { padding: 0; list-style: none; }
a { color: inherit; text-decoration: none; }
img, svg { display: block; max-width: 100%; }
button, input, select, textarea { font: inherit; color: inherit; }
strong { font-weight: 650; color: var(--black); }

:focus-visible { outline: 3px solid var(--black); outline-offset: 3px; }
.on-black :focus-visible { outline-color: var(--white); }

.skip {
  position: absolute; left: var(--pad); top: -100px; z-index: 100;
  background: var(--black); color: var(--white); padding: .75rem 1rem; font-weight: 600;
}
.skip:focus { top: .5rem; }

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

.wrap { max-width: var(--max); margin: 0 auto; padding-left: var(--pad); padding-right: var(--pad); }

/* ---------- Type ---------- */
.t-display {
  font-weight: 800;
  font-size: clamp(3rem, 13.6vw, 13.25rem);
  font-size: 15cqi; /* fills the measure: "MADE SIMPLE." spans the grid */
  line-height: .86;
  letter-spacing: -.04em;
  color: var(--black);
  margin-left: -.045em; /* optical alignment of the cap stems */
}
.t-display span { display: block; }

.t-page {
  font-weight: 800;
  font-size: clamp(3rem, 11vw, 10.5rem);
  line-height: .88;
  letter-spacing: -.04em;
  text-transform: uppercase;
  color: var(--black);
  margin-left: -.045em;
}

.h2 {
  font-weight: 750;
  font-size: clamp(2.25rem, 4.8vw, 4.25rem);
  line-height: 1;
  letter-spacing: -.04em;
  color: var(--black);
}
.h3 {
  font-weight: 700;
  font-size: clamp(1.375rem, 2.1vw, 1.875rem);
  line-height: 1.15;
  letter-spacing: -.025em;
  color: var(--black);
}
.lead {
  font-size: clamp(1.1875rem, 1.55vw, 1.5rem);
  line-height: 1.4;
  letter-spacing: -.012em;
  color: var(--ink);
  max-width: 34ch;
}
.muted { color: var(--gray); }
.label {
  font-size: .75rem;
  font-weight: 650;
  letter-spacing: .08em;
  text-transform: uppercase;
  color: var(--black);
}
.prose p + p { margin-top: 1em; }
.prose p { max-width: 62ch; }

/* Animated underline for text links */
.u {
  background: linear-gradient(currentColor, currentColor) 0 100% / 0 1.5px no-repeat;
  transition: background-size .22s ease;
  padding-bottom: 2px;
}
.u:hover, .u[aria-current="page"] { background-size: 100% 1.5px; }
.u-on { background-size: 100% 1.5px; }
.u-on:hover { background-size: 0 1.5px; background-position: 100% 100%; }

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex; align-items: center; justify-content: center;
  min-height: 3.25rem; padding: 0 1.75rem;
  border: 2px solid var(--black);
  background: var(--black); color: var(--white);
  font-weight: 600; font-size: 1rem; letter-spacing: -.005em;
  cursor: pointer; white-space: nowrap;
  transition: background-color .15s ease, color .15s ease;
}
.btn:hover { background: var(--white); color: var(--black); }
.btn:active { transform: translateY(1px); }
.btn--line { background: transparent; color: var(--black); }
.btn--line:hover { background: var(--black); color: var(--white); }
.btn--inv { background: var(--white); color: var(--black); border-color: var(--white); }
.btn--inv:hover { background: var(--black); color: var(--white); }
.btn--sm { min-height: 2.5rem; padding: 0 1.125rem; font-size: .9375rem; }
.actions { display: flex; flex-wrap: wrap; gap: .75rem; }

/* ---------- Header ---------- */
.site-header {
  position: sticky; top: 0; z-index: 50;
  background: var(--white);
  border-bottom: 1px solid var(--black);
}
.header-in { height: var(--header); display: flex; align-items: center; gap: 1.5rem; }
.brand { display: flex; align-items: center; gap: .625rem; font-weight: 800; font-size: 1.1875rem; letter-spacing: -.03em; color: var(--black); margin-right: auto; }
.brand svg { width: 2.125rem; height: auto; }

.nav { display: flex; align-items: center; gap: 2rem; }
.nav ul { display: flex; gap: 1.75rem; }
.nav a { font-size: .9375rem; font-weight: 500; color: var(--black); }
.nav-login { color: var(--gray) !important; }
.nav-login:hover { color: var(--black) !important; }

.menu-btn {
  display: none;
  background: none; border: 0; padding: .5rem 0 .5rem .25rem;
  font-weight: 600; font-size: .9375rem; cursor: pointer;
}

@media (max-width: 899px) {
  .menu-btn { display: block; }
  .header-in { gap: 1rem; }
  .js .nav { display: none; }
  .nav {
    position: absolute; left: 0; right: 0; top: 100%;
    flex-direction: column; align-items: stretch; gap: 0;
    background: var(--white); border-bottom: 2px solid var(--black);
    padding: .5rem var(--pad) 1.75rem;
    max-height: calc(100svh - var(--header)); overflow-y: auto;
  }
  .js .nav.is-open { display: flex; }
  .nav ul { flex-direction: column; gap: 0; }
  .nav li a { display: block; padding: .7rem 0; font-size: 2rem; font-weight: 750; letter-spacing: -.035em; border-bottom: 1px solid var(--line); background: none; }
  .nav li a[aria-current="page"] { text-decoration: underline; text-decoration-thickness: 3px; text-underline-offset: .2em; }
  .nav-login { display: inline-block; margin-top: 1.25rem; font-size: 1rem !important; }
}


/* ---------- Sections ---------- */
.section { padding: var(--sec) 0; }
.section--paper { background: var(--paper); }
.on-black { background: var(--black); color: var(--white); }
.on-black .h2, .on-black .t-display, .on-black .t-page { color: var(--white); }

.split { display: grid; gap: 1.5rem var(--gap); }
@media (min-width: 900px) {
  .split { grid-template-columns: repeat(12, minmax(0, 1fr)); }
  .split > :first-child { grid-column: 1 / span 5; }
  .split > :last-child { grid-column: 7 / span 6; align-self: end; }
}
.sec-head { margin-bottom: clamp(2.5rem, 5vw, 4.5rem); }

/* ---------- Hero ---------- */
.hero { padding: clamp(2rem, 6vw, 5rem) 0 clamp(3rem, 7vw, 6rem); }
.hero-in { display: flex; flex-direction: column; container-type: inline-size; }
@media (min-width: 900px) and (min-height: 700px) {
  .hero-in { min-height: calc(100svh - var(--header) - clamp(2rem, 6vw, 5rem) - clamp(3rem, 7vw, 6rem)); }
  .hero-title { margin-top: auto; }
}
.hero-tag {
  align-self: flex-end; text-align: right;
  font-size: .875rem; line-height: 1.45; color: var(--gray);
  margin-bottom: clamp(2.5rem, 8vw, 4rem);
}
.bar {
  height: clamp(8px, 1.1vw, 16px);
  background: var(--black);
  margin: clamp(1.25rem, 2.2vw, 2rem) 0 clamp(1.5rem, 3vw, 2.5rem);
  transform-origin: left center;
}
.on-black .bar { background: var(--white); }
@media (prefers-reduced-motion: no-preference) {
  .bar--draw { animation: draw .9s cubic-bezier(.7, 0, .2, 1) .15s both; }
}
@keyframes draw { from { transform: scaleX(0); } to { transform: scaleX(1); } }

.hero-foot { display: grid; gap: 2rem; }
@media (min-width: 900px) {
  .hero-foot { grid-template-columns: repeat(12, minmax(0, 1fr)); align-items: end; column-gap: var(--gap); }
  .hero-foot .lead { grid-column: 1 / span 6; }
  .hero-foot .actions { grid-column: 8 / span 5; justify-content: flex-end; }
}

/* ---------- Service index (home) ---------- */
.svc-list { border-top: 2px solid var(--black); counter-reset: svc; }
.svc-row {
  display: grid;
  grid-template-columns: 3rem minmax(0, 1fr);
  gap: .375rem var(--gap);
  padding: 1.5rem 0 1.625rem;
  border-bottom: 1px solid var(--black);
  transition: background-color .15s ease;
}
.svc-num { font-size: .9375rem; font-weight: 600; font-variant-numeric: tabular-nums; padding-top: .3rem; }
.svc-title { font-weight: 700; font-size: clamp(1.375rem, 2.3vw, 2.125rem); line-height: 1.1; letter-spacing: -.03em; color: var(--black); }
.svc-title span { background: linear-gradient(currentColor, currentColor) 0 100% / 0 2px no-repeat; transition: background-size .22s ease; }
.svc-row:hover .svc-title span { background-size: 100% 2px; }
.svc-desc, .svc-price { grid-column: 2; }
.svc-desc { color: var(--gray); max-width: 46ch; }
.svc-price { font-size: .9375rem; font-weight: 600; color: var(--black); font-variant-numeric: tabular-nums; }
@media (min-width: 900px) {
  .svc-row { grid-template-columns: 4rem minmax(0, 5fr) minmax(0, 4.5fr) minmax(0, 2fr); align-items: baseline; padding: 2rem 0; }
  .svc-desc, .svc-price { grid-column: auto; }
  .svc-price { text-align: right; }
  .svc-row:hover { background: var(--paper); }
}
.svc-note { margin-top: 1.5rem; font-size: .9375rem; }

/* ---------- Why ---------- */
.why { display: grid; gap: 2.5rem var(--gap); }
.why-head .h2 { max-width: 9ch; }
.why-grid { display: grid; gap: 2.5rem var(--gap); }
.why-item { border-top: 2px solid var(--black); padding-top: 1.25rem; }
.why-item p { margin-top: .75rem; color: var(--gray); max-width: 38ch; }
@media (min-width: 700px) { .why-grid { grid-template-columns: 1fr 1fr; row-gap: 3.5rem; } }
@media (min-width: 900px) {
  .why { grid-template-columns: repeat(12, minmax(0, 1fr)); }
  .why-head { grid-column: 1 / span 4; }
  .why-head > div { position: sticky; top: calc(var(--header) + 2rem); }
  .why-grid { grid-column: 5 / span 8; }
}

/* ---------- Steps ---------- */
.steps { display: grid; gap: 3rem var(--gap); counter-reset: step; }
.step { border-top: 1px solid var(--black); padding-top: 1rem; }
.step-num {
  display: block;
  font-weight: 800; font-size: clamp(4.5rem, 9vw, 8.5rem);
  line-height: .9; letter-spacing: -.06em; color: var(--black);
  font-variant-numeric: tabular-nums;
  margin: 0 0 1.5rem -.04em;
}
.step p { margin-top: .625rem; color: var(--gray); max-width: 34ch; }
@media (min-width: 900px) { .steps { grid-template-columns: repeat(3, minmax(0, 1fr)); } }

/* ---------- Closing CTA ---------- */
.cta { padding: var(--sec) 0 calc(var(--sec) * .8); }
.cta .wrap { container-type: inline-size; }
.cta .t-display { font-size: clamp(3rem, 11.2vw, 11rem); font-size: 14.2cqi; }
.cta-foot { display: grid; gap: 1.75rem; }
.cta-foot p { color: #c9c9c6; max-width: 36ch; font-size: clamp(1.0625rem, 1.4vw, 1.25rem); line-height: 1.45; }
@media (min-width: 900px) {
  .cta-foot { grid-template-columns: 1fr auto; align-items: end; }
}

/* ---------- Page hero (inner pages) ---------- */
.page-hero { padding: clamp(3rem, 8vw, 7rem) 0 clamp(2.5rem, 5vw, 4rem); border-bottom: 1px solid var(--black); }
.page-hero .lead { max-width: 40ch; }
.page-hero + .section { padding-top: clamp(3rem, 6vw, 5rem); }

/* ---------- Services detail ---------- */
.svc-detail { display: grid; gap: 1.5rem var(--gap); padding: clamp(3rem, 6vw, 5rem) 0; border-top: 2px solid var(--black); }
.svc-detail:first-child { border-top: 0; }
.svc-detail .svc-num { display: block; margin-bottom: .75rem; padding: 0; }
.svc-detail .h2 { font-size: clamp(2rem, 3.6vw, 3.25rem); max-width: 12ch; }
.svc-body { display: grid; gap: 2rem; }
.svc-body > p:first-child { font-size: clamp(1.125rem, 1.4vw, 1.3125rem); line-height: 1.45; color: var(--black); max-width: 48ch; }
.cols { display: grid; gap: 2rem var(--gap); }
@media (min-width: 700px) { .cols { grid-template-columns: 1fr 1fr; } }
.list-title { margin-bottom: .75rem; }
.ticks li { padding: .5rem 0; border-top: 1px solid var(--line); }
.ticks li:last-child { border-bottom: 1px solid var(--line); }
@media (min-width: 900px) {
  .svc-detail { grid-template-columns: repeat(12, minmax(0, 1fr)); }
  .svc-detail > header { grid-column: 1 / span 4; }
  .svc-body { grid-column: 5 / span 8; }
}

.price-table { width: 100%; border-collapse: collapse; font-variant-numeric: tabular-nums; }
.price-table caption { text-align: left; margin-bottom: .75rem; }
.price-table th, .price-table td { text-align: left; padding: .875rem 0; border-top: 1px solid var(--black); vertical-align: baseline; }
.price-table tr:last-child th, .price-table tr:last-child td { border-bottom: 1px solid var(--black); }
.price-table th { font-weight: 500; padding-right: 1rem; }
.price-table td { text-align: right; font-weight: 650; color: var(--black); white-space: nowrap; }
.price-table small { display: block; font-size: .875rem; color: var(--gray); font-weight: 400; }
.fine { font-size: .9375rem; color: var(--gray); max-width: 60ch; }

/* ---------- About ---------- */
.about-grid { display: grid; gap: 3rem var(--gap); }
@media (min-width: 900px) {
  .about-grid { grid-template-columns: repeat(12, minmax(0, 1fr)); }
  .about-grid > :first-child { grid-column: 1 / span 4; }
  .about-grid > :last-child { grid-column: 5 / span 8; }
}
.statement { font-weight: 700; font-size: clamp(1.75rem, 3.4vw, 3rem); line-height: 1.08; letter-spacing: -.035em; color: var(--black); max-width: 20ch; }
.facts { display: grid; gap: 0; border-top: 2px solid var(--black); }
.facts div { display: grid; grid-template-columns: minmax(0, 1fr); gap: .25rem; padding: 1.125rem 0; border-bottom: 1px solid var(--black); }
.facts dt { font-weight: 650; color: var(--black); }
.facts dd { color: var(--ink); }
@media (min-width: 700px) { .facts div { grid-template-columns: 14rem minmax(0, 1fr); } }

/* ---------- FAQ ---------- */
.faq-group + .faq-group { margin-top: clamp(3.5rem, 7vw, 6rem); }
.faq-group > .about-grid { align-items: start; }
.faq { border-top: 2px solid var(--black); }
.faq details { border-bottom: 1px solid var(--black); }
.faq summary {
  display: flex; justify-content: space-between; align-items: baseline; gap: 1.5rem;
  padding: 1.375rem 0; cursor: pointer; list-style: none;
  font-weight: 650; font-size: clamp(1.1875rem, 1.6vw, 1.4375rem); letter-spacing: -.02em; line-height: 1.25; color: var(--black);
}
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after {
  content: ""; flex: none; width: .875rem; height: .875rem;
  background:
    linear-gradient(var(--black), var(--black)) center / 100% 2px no-repeat,
    linear-gradient(var(--black), var(--black)) center / 2px 100% no-repeat;
  transition: transform .2s ease;
  transform: translateY(-.1em);
}
.faq details[open] summary::after { transform: translateY(-.1em) rotate(45deg); }
.faq summary:hover { text-decoration: underline; text-decoration-thickness: 2px; text-underline-offset: .2em; }
.faq .answer { padding: 0 0 1.75rem; max-width: 62ch; }
.faq .answer p + p, .faq .answer p + ul, .faq .answer ul + p { margin-top: .875rem; }
.faq .answer ul { list-style: square; padding-left: 1.25rem; }
.faq .answer li + li { margin-top: .25rem; }
.faq .answer a { text-decoration: underline; text-underline-offset: .15em; }

/* ---------- Contact ---------- */
.contact-grid { display: grid; gap: 4rem var(--gap); }
@media (min-width: 1000px) {
  .contact-grid { grid-template-columns: repeat(12, minmax(0, 1fr)); }
  .contact-grid > :first-child { grid-column: 1 / span 7; }
  .contact-grid > :last-child { grid-column: 9 / span 4; }
}
.notice { border: 2px solid var(--black); padding: 1.125rem 1.25rem; margin-bottom: 2.5rem; font-size: .9375rem; line-height: 1.5; }
.notice strong { display: block; margin-bottom: .25rem; }

.form { display: grid; gap: 1.5rem; }
.form-row { display: grid; gap: 1.5rem; }
@media (min-width: 700px) { .form-row { grid-template-columns: 1fr 1fr; } }
.field { display: grid; gap: .5rem; }
.field label, .field legend { font-weight: 600; font-size: .9375rem; color: var(--black); }
.field .opt { font-weight: 400; color: var(--gray); }
.input {
  width: 100%; min-height: 3.25rem; padding: .75rem .875rem;
  border: 1.5px solid var(--black); border-radius: 0; background: var(--white);
  font-size: 1rem; line-height: 1.4;
  transition: box-shadow .12s ease;
  -webkit-appearance: none; appearance: none;
}
.input:focus { outline: none; box-shadow: inset 0 0 0 1.5px var(--black); }
.input:focus-visible { outline: none; }
textarea.input { min-height: 9rem; resize: vertical; }
select.input {
  background-image: linear-gradient(45deg, transparent 50%, var(--black) 50%), linear-gradient(135deg, var(--black) 50%, transparent 50%);
  background-position: calc(100% - 1.25rem) 55%, calc(100% - .875rem) 55%;
  background-size: .375rem .375rem;
  background-repeat: no-repeat;
  padding-right: 2.5rem;
}
.input:user-invalid { border-color: var(--black); box-shadow: inset 0 0 0 1.5px var(--black); background: var(--paper); }
.hint { font-size: .875rem; color: var(--gray); }
fieldset.field { border: 0; padding: 0; margin: 0; }
.choices { display: flex; flex-wrap: wrap; gap: .5rem; }
.choice { position: relative; }
.choice input { position: absolute; opacity: 0; inset: 0; margin: 0; cursor: pointer; }
.choice span {
  display: inline-flex; align-items: center; min-height: 2.75rem; padding: 0 1.125rem;
  border: 1.5px solid var(--black); font-size: .9375rem; font-weight: 500;
  transition: background-color .12s ease, color .12s ease;
}
.choice input:checked + span { background: var(--black); color: var(--white); }
.choice input:focus-visible + span { outline: 3px solid var(--black); outline-offset: 3px; }
.hp { position: absolute; left: -10000px; width: 1px; height: 1px; overflow: hidden; }
.form-status { font-weight: 600; min-height: 1.5em; }
.form-status[data-state="error"] { border-left: 4px solid var(--black); padding-left: .75rem; }
.form-done { border: 2px solid var(--black); padding: 2rem; }
.form-done .h3 { margin-bottom: .5rem; }

.aside-block { border-top: 2px solid var(--black); padding: 1.125rem 0 2rem; }
.aside-block .label { margin-bottom: .625rem; }
.aside-block .big { font-size: clamp(1.25rem, 1.8vw, 1.5rem); font-weight: 650; letter-spacing: -.02em; color: var(--black); }
.aside-block p + p { margin-top: .375rem; }

/* ---------- Footer ---------- */
.site-footer { border-top: 1px solid var(--black); padding: clamp(3rem, 6vw, 5rem) 0 2rem; font-size: .9375rem; }
.foot-grid { display: grid; gap: 2.5rem var(--gap); grid-template-columns: 1fr 1fr; }
.foot-brand { grid-column: 1 / -1; }
.foot-brand .brand { margin-bottom: .75rem; }
.foot-brand p { color: var(--gray); }
.foot-grid .label { margin-bottom: .75rem; }
.foot-grid li + li { margin-top: .375rem; }
@media (min-width: 900px) {
  .foot-grid { grid-template-columns: repeat(12, minmax(0, 1fr)); }
  .foot-brand { grid-column: 1 / span 3; }
  .foot-col:nth-child(2) { grid-column: 4 / span 2; }
  .foot-col:nth-child(3) { grid-column: 6 / span 3; }
  .foot-col:nth-child(4) { grid-column: 9 / span 2; }
  .foot-col:nth-child(5) { grid-column: 11 / span 2; }
}
.foot-base {
  display: flex; flex-wrap: wrap; justify-content: space-between; gap: .75rem 2rem;
  margin-top: clamp(3rem, 6vw, 5rem); padding-top: 1.25rem; border-top: 1px solid var(--line);
  font-size: .8125rem; color: var(--gray);
}

/* ---------- 404 ---------- */
.nf { padding: clamp(4rem, 12vw, 10rem) 0; }
.nf .lead { margin-bottom: 2rem; }

/* ---------- Private Client ---------- */
.svc-foot { display: flex; flex-wrap: wrap; justify-content: space-between; gap: .5rem 2rem; }
.svc-foot .svc-note { margin-top: 1.5rem; }
.pc { padding: var(--sec) 0; }
.pc .wrap { container-type: inline-size; display: flex; flex-direction: column; }
.pc .t-display { font-size: clamp(3rem, 11.2vw, 11rem); font-size: 21cqi; }
.pc-tag { align-self: flex-end; text-align: right; font-size: .875rem; line-height: 1.45; color: #b9b9b6; margin-bottom: clamp(2rem, 6vw, 3.5rem); }
.pc-grid { display: grid; gap: 3rem var(--gap); }
.pc-lead { font-size: clamp(1.25rem, 2vw, 1.75rem); line-height: 1.3; letter-spacing: -.02em; color: var(--white); max-width: 26ch; font-weight: 500; }
.pc-price { margin: 2.5rem 0 2rem; border-top: 1px solid var(--white); padding-top: 1.25rem; }
.pc-amount { font-weight: 800; font-size: clamp(3rem, 6vw, 5.5rem); line-height: .95; letter-spacing: -.045em; color: var(--white); font-variant-numeric: tabular-nums; }
.pc-amount span { font-size: .3em; font-weight: 600; letter-spacing: -.01em; }
.pc-terms { margin-top: .75rem; color: #c9c9c6; }
.pc-label { color: var(--white); margin-bottom: .75rem; }
.pc-list { border-top: 1px solid var(--white); }
.pc-list li { padding: .875rem 0; border-bottom: 1px solid #3a3a3a; color: var(--white); }
.pc-fine { margin-top: 1rem; font-size: .875rem; color: #a9a9a6; }
@media (min-width: 900px) {
  .pc-grid { grid-template-columns: repeat(12, minmax(0, 1fr)); }
  .pc-intro { grid-column: 1 / span 5; }
  .pc-grid > :last-child { grid-column: 7 / span 6; }
}