/* Gardian Accounting — Modern Tax Clarity */
:root {
  --navy: #102235;
  --navy-2: #18324a;
  --teal: #1f6f68;
  --teal-2: #2c837b;
  --sage: #ddeae4;
  --sage-2: #edf5f1;
  --cream: #f7f4ee;
  --white: #ffffff;
  --gold: #c99a45;
  --charcoal: #202a33;
  --muted: #5a6875;
  --line: rgba(16,34,53,.12);
  --shadow: 0 24px 60px rgba(16,34,53,.12);
  --radius: 22px;
  --max: 1180px;
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  background: var(--cream);
  color: var(--charcoal);
  font-size: 16px;
  line-height: 1.65;
}
a { color: inherit; text-decoration: none; }
img, svg { max-width: 100%; }

.skip-link { position:absolute; left:-999px; top:auto; width:1px; height:1px; overflow:hidden; }
.skip-link:focus { left: 1rem; top: 1rem; width: auto; height: auto; z-index: 99; padding:.7rem 1rem; background:#fff; border-radius:10px; }

.site-header {
  position: sticky;
  top: 0;
  z-index: 50;
  backdrop-filter: blur(16px);
  background: rgba(247,244,238,.86);
  border-bottom: 1px solid var(--line);
}
.nav {
  max-width: var(--max);
  margin: 0 auto;
  padding: .9rem 1.2rem;
  display:flex;
  align-items:center;
  justify-content:space-between;
  gap:1rem;
}
.brand { display:flex; align-items:center; gap:.7rem; font-weight:800; color:var(--navy); letter-spacing:-.02em; }
.brand-mark { width:42px; height:42px; border-radius:14px; background:linear-gradient(135deg,var(--navy),var(--teal)); display:grid; place-items:center; color:#fff; font-weight:900; box-shadow:0 12px 30px rgba(31,111,104,.22); }
.nav-links { display:flex; align-items:center; gap:1.1rem; color:var(--navy); font-size:.94rem; }
.nav-links a:not(.btn) { opacity:.82; }
.nav-links a:hover { opacity:1; color:var(--teal); }

.btn { display:inline-flex; align-items:center; justify-content:center; gap:.45rem; padding:.86rem 1.12rem; border-radius:999px; border:1px solid transparent; font-weight:750; line-height:1.1; transition: .18s ease; }
.btn-primary { background:var(--teal); color:#fff; box-shadow:0 12px 30px rgba(31,111,104,.2); }
.btn-primary:hover { background:var(--navy); transform:translateY(-1px); }
.btn-secondary { background:#fff; color:var(--navy); border-color:var(--line); }
.btn-secondary:hover { border-color:var(--teal); color:var(--teal); transform:translateY(-1px); }
.btn-ghost { color:var(--navy); border-color:rgba(255,255,255,.28); background:rgba(255,255,255,.1); }

main { overflow:hidden; }
.section { padding: 5.2rem 1.2rem; }
.section-tight { padding: 3.4rem 1.2rem; }
.container { max-width: var(--max); margin: 0 auto; }
.grid { display:grid; gap:1.2rem; }
.grid-2 { grid-template-columns: repeat(2, minmax(0,1fr)); }
.grid-3 { grid-template-columns: repeat(3, minmax(0,1fr)); }
.grid-4 { grid-template-columns: repeat(4, minmax(0,1fr)); }

.eyebrow { color:var(--teal); font-weight:850; text-transform:uppercase; letter-spacing:.12em; font-size:.78rem; margin-bottom:.7rem; }
h1, h2, h3 { margin:0 0 1rem; color:var(--navy); line-height:1.05; letter-spacing:-.045em; }
h1 { font-size: clamp(2.65rem, 6vw, 5.9rem); max-width: 930px; }
h2 { font-size: clamp(2rem, 4.2vw, 4rem); max-width: 880px; }
h3 { font-size: clamp(1.25rem, 2vw, 1.55rem); letter-spacing:-.025em; }
p { margin:0 0 1rem; }
.lead { font-size: clamp(1.1rem, 2vw, 1.34rem); color:var(--muted); max-width: 780px; }

.hero { position:relative; padding: 6.1rem 1.2rem 4.5rem; }
.hero::before { content:""; position:absolute; inset:-18% -10% auto auto; width:620px; height:620px; background:radial-gradient(circle, rgba(31,111,104,.18), transparent 62%); pointer-events:none; }
.hero-wrap { max-width: var(--max); margin:0 auto; display:grid; grid-template-columns: 1.08fr .92fr; gap:2rem; align-items:center; position:relative; }
.hero-actions { display:flex; flex-wrap:wrap; gap:.8rem; margin:1.6rem 0 1.4rem; }
.proof-strip { display:flex; flex-wrap:wrap; gap:.7rem; margin-top:1rem; }
.proof-pill { background:#fff; border:1px solid var(--line); border-radius:999px; padding:.55rem .8rem; color:var(--navy); font-size:.9rem; box-shadow:0 10px 28px rgba(16,34,53,.06); }
.hero-card { background:var(--navy); color:#fff; border-radius:34px; padding:1.25rem; box-shadow:var(--shadow); position:relative; overflow:hidden; }
.hero-card::after { content:""; position:absolute; width:240px; height:240px; border-radius:50%; right:-90px; top:-80px; background:rgba(201,154,69,.22); }
.dashboard { background:rgba(255,255,255,.08); border:1px solid rgba(255,255,255,.16); border-radius:26px; padding:1.2rem; position:relative; z-index:1; }
.dashboard-top { display:flex; justify-content:space-between; gap:1rem; align-items:center; border-bottom:1px solid rgba(255,255,255,.15); padding-bottom:1rem; margin-bottom:1rem; }
.status-dot { width:10px; height:10px; border-radius:50%; background:#7ee3aa; box-shadow:0 0 0 6px rgba(126,227,170,.12); display:inline-block; margin-right:.4rem; }
.metric-row { display:grid; grid-template-columns: repeat(2,1fr); gap:.8rem; }
.metric { background:#fff; color:var(--navy); border-radius:18px; padding:1rem; }
.metric strong { display:block; font-size:1.5rem; letter-spacing:-.04em; }
.task-list { margin:1rem 0 0; display:grid; gap:.7rem; }
.task { background:rgba(255,255,255,.1); border:1px solid rgba(255,255,255,.12); border-radius:16px; padding:.8rem; display:flex; gap:.7rem; align-items:flex-start; }
.check { color:#7ee3aa; font-weight:900; }

.card { background:#fff; border:1px solid var(--line); border-radius:var(--radius); padding:1.35rem; box-shadow:0 18px 44px rgba(16,34,53,.06); }
.card.sage { background:var(--sage-2); }
.card.dark { background:var(--navy); color:#fff; }
.card.dark h3, .card.dark h2 { color:#fff; }
.card.dark p { color:rgba(255,255,255,.78); }
.icon { width:42px; height:42px; border-radius:14px; display:grid; place-items:center; background:var(--sage); color:var(--teal); font-weight:900; margin-bottom:.9rem; }

.split { display:grid; grid-template-columns: .9fr 1.1fr; gap:2rem; align-items:start; }
.check-list { list-style:none; padding:0; margin:1rem 0 0; display:grid; gap:.7rem; }
.check-list li { display:flex; gap:.7rem; align-items:flex-start; }
.check-list li::before { content:"✓"; flex:0 0 24px; height:24px; border-radius:50%; background:var(--sage); color:var(--teal); display:grid; place-items:center; font-weight:900; font-size:.82rem; margin-top:.15rem; }
.before-after { display:grid; grid-template-columns:1fr 1fr; gap:1rem; }
.before-after .before { background:#fff5f0; }
.before-after .after { background:#eef8f4; }

.band { background:var(--navy); color:#fff; }
.band h2, .band h3 { color:#fff; }
.band .lead, .band p { color:rgba(255,255,255,.76); }
.band .card { background:rgba(255,255,255,.08); border-color:rgba(255,255,255,.12); box-shadow:none; color:#fff; }
.band .icon { background:rgba(255,255,255,.1); color:#9be4dc; }

.process { counter-reset: step; }
.process .card { position:relative; }
.process .card::before { counter-increment: step; content: counter(step); width:36px; height:36px; border-radius:50%; background:var(--gold); color:var(--navy); display:grid; place-items:center; font-weight:900; margin-bottom:1rem; }

.quote { font-size:1.35rem; line-height:1.35; color:var(--navy); font-weight:700; letter-spacing:-.02em; }
.note { font-size:.92rem; color:var(--muted); }
.service-hero { background:linear-gradient(135deg, var(--navy), #143d4d); color:#fff; padding:5rem 1.2rem; }
.service-hero h1, .service-hero p { color:#fff; }
.breadcrumb { font-size:.9rem; color:rgba(255,255,255,.7); margin-bottom:1rem; }
.review-note { display:inline-block; margin-top:1rem; padding:.65rem .85rem; border:1px solid rgba(255,255,255,.18); border-radius:999px; color:rgba(255,255,255,.78); font-size:.92rem; }
.article-section { background:linear-gradient(180deg, var(--cream), #fff); }
.article-layout { display:grid; grid-template-columns:minmax(0, 1fr) 330px; gap:1.4rem; align-items:start; }
.article-card { background:#fff; border:1px solid var(--line); border-radius:28px; padding:clamp(1.35rem, 4vw, 2.4rem); box-shadow:0 18px 44px rgba(16,34,53,.06); }
.article-card h2 { font-size:clamp(1.7rem, 3vw, 2.55rem); margin-top:2rem; }
.article-card h2:first-of-type { margin-top:0; }
.side-panel { position:sticky; top:6.5rem; background:var(--sage-2); border:1px solid var(--line); border-radius:24px; padding:1.25rem; box-shadow:0 18px 44px rgba(16,34,53,.06); }
.side-panel ul { margin:0; padding-left:1.1rem; color:var(--muted); }
.side-panel a { color:var(--teal); font-weight:750; }

.footer { background:#0b1724; color:#d8e1e8; padding:3.5rem 1.2rem 7rem; }
.footer h2, .footer h3 { color:#fff; }
.footer a { color:#fff; }
.footer-grid { display:grid; grid-template-columns:1.2fr .8fr .8fr; gap:2rem; }
.mobile-cta { display:none; position:fixed; left:1rem; right:1rem; bottom:.85rem; z-index:60; box-shadow:0 16px 40px rgba(16,34,53,.3); }

@media (max-width: 900px) {
  .nav-links a:not(.btn) { display:none; }
  .hero-wrap, .grid-2, .grid-3, .grid-4, .split, .footer-grid, .article-layout { grid-template-columns:1fr; }
  .before-after { grid-template-columns:1fr; }
  .side-panel { position:static; }
  .hero { padding-top:4.2rem; }
  .section { padding:3.8rem 1rem; }
  .mobile-cta { display:flex; }
  .hero-card { border-radius:26px; }
}

@media (max-width: 560px) {
  .nav { padding:.75rem .9rem; }
  .brand span:last-child { max-width:150px; line-height:1.1; }
  .nav .btn { padding:.72rem .82rem; font-size:.86rem; }
  h1 { font-size:2.55rem; }
  .metric-row { grid-template-columns:1fr; }
  .hero-actions .btn { width:100%; }
}


/* Conversion and non-template polish pass */
.review-ribbon {
  display:grid;
  grid-template-columns: 1.05fr .95fr;
  gap:1rem;
  align-items:stretch;
  margin-top:2rem;
}
.review-panel {
  position:relative;
  overflow:hidden;
  background:linear-gradient(145deg,#ffffff 0%,#f5fbf8 100%);
  border:1px solid rgba(31,111,104,.16);
  border-radius:30px;
  padding:1.55rem;
  box-shadow:0 26px 70px rgba(16,34,53,.1);
}
.review-panel::before {
  content:"";
  position:absolute;
  inset:0 auto 0 0;
  width:7px;
  background:linear-gradient(var(--gold),var(--teal));
}
.micro-steps { counter-reset: micro; display:grid; gap:.85rem; margin-top:1rem; }
.micro-step { counter-increment: micro; display:grid; grid-template-columns:42px 1fr; gap:.8rem; align-items:start; }
.micro-step::before { content:counter(micro); width:42px; height:42px; border-radius:15px; display:grid; place-items:center; background:var(--navy); color:#fff; font-weight:900; }
.fit-list { display:grid; gap:.7rem; margin:1rem 0 0; }
.fit-item { padding:.8rem .9rem; border-radius:16px; background:rgba(255,255,255,.72); border:1px solid var(--line); }
.editorial-note { font-family: Georgia, 'Times New Roman', serif; font-size:1.25rem; line-height:1.45; color:var(--navy); border-left:4px solid var(--gold); padding-left:1rem; }
.proof-stamp { display:inline-flex; align-items:center; gap:.45rem; color:var(--navy); border:1px solid rgba(201,154,69,.45); background:#fffaf0; border-radius:999px; padding:.55rem .8rem; font-weight:800; font-size:.86rem; transform:rotate(-1deg); }
.card { position:relative; }
.card h3::after { content:""; display:block; width:38px; height:3px; border-radius:999px; background:var(--gold); margin:.65rem 0 0; opacity:.75; }
.service-hero { position:relative; overflow:hidden; }
.service-hero::after { content:""; position:absolute; right:-120px; top:-150px; width:440px; height:440px; border-radius:50%; border:1px solid rgba(255,255,255,.16); box-shadow: inset 0 0 0 34px rgba(255,255,255,.04); }
@media (max-width:900px){ .review-ribbon { grid-template-columns:1fr; } }


/* High-end redesign pass: The Small Business Tax Desk */
:root {
  --ink: #0d1b2a;
  --ink-2: #172b3d;
  --paper: #f8f3ea;
  --paper-2: #fffaf2;
  --mist: #e8f1ed;
  --teal: #176b63;
  --teal-soft: #dceee9;
  --brass: #b9852f;
  --clay: #9b6046;
  --shadow-premium: 0 32px 90px rgba(13,27,42,.14);
}
body { background: var(--paper); }
h1, h2 { font-family: Georgia, 'Times New Roman', serif; font-weight: 650; letter-spacing: -.055em; }
.hero { padding-top: 5.2rem; background:
  linear-gradient(90deg, rgba(13,27,42,.045) 1px, transparent 1px),
  linear-gradient(rgba(13,27,42,.035) 1px, transparent 1px);
  background-size: 44px 44px;
}
.hero::before { width: 420px; height: 420px; background: radial-gradient(circle, rgba(185,133,47,.13), transparent 68%); }
.tax-desk {
  background: linear-gradient(145deg, #fffaf2 0%, #ffffff 100%);
  color: var(--ink);
  border: 1px solid rgba(13,27,42,.14);
  border-radius: 34px;
  padding: 1.2rem;
  box-shadow: var(--shadow-premium);
  transform: rotate(.35deg);
}
.desk-inner { border:1px solid rgba(13,27,42,.1); border-radius:26px; padding:1rem; background:
  linear-gradient(90deg, rgba(13,27,42,.045) 1px, transparent 1px), #fff;
  background-size: 22px 22px;
}
.desk-header { display:flex; justify-content:space-between; gap:1rem; align-items:center; padding-bottom:.8rem; border-bottom:1px solid var(--line); color:var(--muted); font-size:.9rem; }
.stamp { display:inline-flex; border:2px solid var(--brass); color:var(--brass); border-radius:999px; padding:.35rem .65rem; font-weight:900; text-transform:uppercase; letter-spacing:.08em; transform:rotate(-4deg); background:#fffaf2; }
.paper-stack { display:grid; gap:.8rem; margin-top:1rem; }
.paper-note { background:#fff; border:1px solid rgba(13,27,42,.13); border-radius:18px; padding:1rem; box-shadow:0 10px 25px rgba(13,27,42,.06); }
.paper-note h3 { font-family: Inter, system-ui, sans-serif; font-size:1rem; letter-spacing:-.02em; margin-bottom:.35rem; }
.paper-note h3::after { display:none; }
.paper-note small { color:var(--muted); }
.annotation { font-family: Georgia, 'Times New Roman', serif; color:var(--clay); font-size:1.08rem; border-left:3px solid var(--brass); padding-left:.8rem; margin-top:.8rem; }
.editorial-chooser { display:grid; grid-template-columns:1.15fr .85fr; gap:1rem; align-items:stretch; }
.scenario-panel { background:#fff; border:1px solid var(--line); border-radius:30px; padding:1.45rem; box-shadow:var(--shadow-soft); }
.scenario-panel.featured { background:var(--ink); color:#fff; }
.scenario-panel.featured h3, .scenario-panel.featured p { color:#fff; }
.scenario-kicker { color:var(--brass); font-weight:900; text-transform:uppercase; letter-spacing:.1em; font-size:.76rem; }
.trust-timeline { display:grid; grid-template-columns: repeat(4,1fr); gap:1px; background:var(--line); border:1px solid var(--line); border-radius:28px; overflow:hidden; }
.trust-timeline > div { background:#fff; padding:1.2rem; }
.trust-timeline strong { display:block; color:var(--ink); font-size:1.22rem; }
.service-matrix { border:1px solid var(--line); border-radius:28px; overflow:hidden; background:#fff; box-shadow:var(--shadow-soft); }
.matrix-row { display:grid; grid-template-columns:1fr 1fr .75fr; border-top:1px solid var(--line); }
.matrix-row:first-child { border-top:0; background:var(--ink); color:#fff; font-weight:900; }
.matrix-row > div { padding:1rem; border-left:1px solid var(--line); }
.matrix-row > div:first-child { border-left:0; }
.faq-block { display:grid; gap:.8rem; }
.faq-item { background:#fff; border:1px solid var(--line); border-radius:18px; padding:1rem 1.1rem; }
.faq-item h3 { font-size:1.08rem; margin-bottom:.4rem; }
.faq-item h3::after { display:none; }
.authority-box { background:#fffaf2; border:1px solid rgba(185,133,47,.35); border-radius:24px; padding:1.15rem; margin:1.2rem 0; }
@media(max-width:900px){ .editorial-chooser,.matrix-row{grid-template-columns:1fr}.trust-timeline{grid-template-columns:1fr 1fr}.tax-desk{transform:none} }
@media(max-width:560px){ .trust-timeline{grid-template-columns:1fr}.matrix-row > div{border-left:0;border-top:1px solid var(--line)} }