/* Tax Captain — one stylesheet for the whole site.
   ------------------------------------------------------------------
   The look is a ship's log: a paper ground, hairline rules, navy ink
   and one brass accent used sparingly. A captain keeping the log is
   the oldest version of what this app does, so the site is set like a
   logbook page rather than like a SaaS landing page. */

:root {
  --ink:        #12222F;
  --ink-soft:   #4A5C68;
  --paper:      #F7F4ED;
  --paper-2:    #FFFFFF;
  --rule:       #D9D2C4;
  --brass:      #A9761B;
  --brass-soft: #F0E3C8;
  --navy:       #0E2233;

  --measure: 66ch;
  --wide: 1080px;

  --step--1: clamp(0.82rem, 0.79rem + 0.15vw, 0.9rem);
  --step-0:  clamp(1rem, 0.96rem + 0.2vw, 1.09rem);
  --step-1:  clamp(1.2rem, 1.12rem + 0.4vw, 1.45rem);
  --step-2:  clamp(1.5rem, 1.34rem + 0.8vw, 2rem);
  --step-3:  clamp(1.95rem, 1.6rem + 1.75vw, 3.1rem);
}

@media (prefers-color-scheme: dark) {
  :root {
    --ink:        #EDE7DA;
    --ink-soft:   #A9B4BD;
    --paper:      #0C1922;
    --paper-2:    #12232F;
    --rule:       #263B49;
    --brass:      #E0AE4E;
    --brass-soft: #2A2013;
    --navy:       #081520;
  }
}

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

html { -webkit-text-size-adjust: 100%; }

body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: 'IBM Plex Sans', ui-sans-serif, system-ui, -apple-system,
    'Segoe UI', Roboto, sans-serif;
  font-size: var(--step-0);
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
}

h1, h2, h3, .brand {
  font-family: Archivo, ui-sans-serif, system-ui, -apple-system, sans-serif;
  font-weight: 700;
  line-height: 1.1;
  letter-spacing: -0.02em;
  text-wrap: balance;
  margin: 0 0 0.5em;
}

h1 { font-size: var(--step-3); }
h2 { font-size: var(--step-2); margin-top: 2.2em; }
h3 { font-size: var(--step-1); margin-top: 1.8em; }

p, ul, ol { margin: 0 0 1.1em; }
ul, ol { padding-left: 1.2em; }
li { margin-bottom: 0.4em; }

a { color: inherit; text-decoration-color: var(--brass); text-underline-offset: 3px; }
a:hover { color: var(--brass); }
a:focus-visible, button:focus-visible {
  outline: 2px solid var(--brass);
  outline-offset: 3px;
  border-radius: 3px;
}

.wrap { width: 100%; max-width: var(--wide); margin-inline: auto; padding-inline: 20px; }
.prose { max-width: var(--measure); }
.prose h2:first-of-type { margin-top: 1.2em; }

/* ---------------------------------------------------------- masthead -- */

.masthead {
  border-bottom: 1px solid var(--rule);
  background: var(--paper);
  position: sticky;
  top: 0;
  z-index: 10;
}

.masthead .wrap {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 8px 22px;
  padding-block: 14px;
}

.brand {
  font-size: 1.2rem;
  letter-spacing: -0.03em;
  margin: 0;
  display: inline-flex;
  align-items: center;
  gap: 9px;
  text-decoration: none;
  margin-right: auto;
}

.brand svg { width: 26px; height: 26px; flex: none; color: var(--brass); }

.nav { display: flex; flex-wrap: wrap; gap: 4px 20px; font-size: var(--step--1); }

.nav a {
  text-decoration: none;
  color: var(--ink-soft);
  padding-block: 4px;
  border-bottom: 2px solid transparent;
}

.nav a:hover { color: var(--brass); }

.nav a[aria-current='page'] {
  color: var(--ink);
  border-bottom-color: var(--brass);
  font-weight: 600;
}

/* ------------------------------------------------------------- hero -- */

.hero {
  background: var(--navy);
  color: #F2EDE1;
  padding-block: clamp(56px, 9vw, 104px);
  border-bottom: 1px solid var(--rule);
}

.hero h1 { max-width: 16ch; }
.hero .lede { font-size: var(--step-1); max-width: 46ch; color: #C7D2DA; margin-bottom: 1.4em; }
.hero .rule { width: 72px; height: 3px; background: var(--brass); margin-bottom: 26px; }

.badges { display: flex; flex-wrap: wrap; gap: 10px; font-size: var(--step--1); }

.badge {
  border: 1px solid rgba(233, 222, 200, 0.28);
  border-radius: 999px;
  padding: 5px 13px;
  color: #E4DBC9;
}

/* ------------------------------------------------------------ pages -- */

.page-head {
  border-bottom: 1px solid var(--rule);
  padding-block: clamp(36px, 6vw, 64px);
}

.page-head .kicker {
  font-size: var(--step--1);
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--brass);
  font-weight: 600;
  margin-bottom: 10px;
}

.page-head p { max-width: var(--measure); color: var(--ink-soft); margin-bottom: 0; }

section { padding-block: clamp(36px, 5vw, 60px); }
section + section { border-top: 1px solid var(--rule); }

/* ------------------------------------------------------------- grid -- */

.cards {
  display: grid;
  gap: 22px;
  grid-template-columns: repeat(auto-fit, minmax(258px, 1fr));
  margin-top: 8px;
}

.card {
  background: var(--paper-2);
  border: 1px solid var(--rule);
  border-radius: 10px;
  padding: 22px;
}

.card h3 { margin-top: 0; font-size: var(--step-1); }
.card p:last-child { margin-bottom: 0; }

.card .num {
  font-family: Archivo, sans-serif;
  font-size: var(--step--1);
  letter-spacing: 0.14em;
  color: var(--brass);
  font-weight: 700;
  display: block;
  margin-bottom: 8px;
}

/* A ledger row: label left, detail right, hairline between. */
.ledger { border-top: 1px solid var(--rule); margin-top: 18px; }

.ledger > div {
  border-bottom: 1px solid var(--rule);
  padding-block: 16px;
  display: grid;
  gap: 4px 28px;
  grid-template-columns: minmax(0, 15rem) minmax(0, 1fr);
}

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

.ledger dt, .ledger .term {
  font-family: Archivo, sans-serif;
  font-weight: 700;
  margin: 0;
}

.ledger dd, .ledger .detail { margin: 0; color: var(--ink-soft); }

.note {
  background: var(--brass-soft);
  border-left: 3px solid var(--brass);
  padding: 16px 18px;
  border-radius: 0 8px 8px 0;
  margin-block: 1.6em;
  max-width: var(--measure);
}

.note p:last-child { margin-bottom: 0; }
.note strong { font-family: Archivo, sans-serif; }

.cta {
  display: inline-block;
  background: var(--brass);
  color: #12222F;
  font-family: Archivo, sans-serif;
  font-weight: 700;
  text-decoration: none;
  padding: 12px 24px;
  border-radius: 8px;
  margin-top: 6px;
}

.cta:hover { color: #12222F; filter: brightness(1.07); }

.updated {
  font-size: var(--step--1);
  color: var(--ink-soft);
  border-top: 1px solid var(--rule);
  padding-top: 14px;
  margin-top: 2.4em;
  max-width: var(--measure);
}

/* ----------------------------------------------------------- footer -- */

footer {
  border-top: 1px solid var(--rule);
  background: var(--paper-2);
  padding-block: 36px;
  font-size: var(--step--1);
  color: var(--ink-soft);
}

footer .cols {
  display: flex;
  flex-wrap: wrap;
  gap: 18px 44px;
  justify-content: space-between;
}

footer nav { display: flex; flex-wrap: wrap; gap: 6px 22px; }
footer a { text-decoration: none; }
footer a:hover { color: var(--brass); }
footer .fine { margin-top: 26px; margin-bottom: 0; max-width: 62ch; }

@media (prefers-reduced-motion: reduce) {
  * { animation: none !important; transition: none !important; }
}

/* On a phone the six nav links wrap to three lines. A sticky header that
   tall eats a third of the screen, so below 700px it scrolls away with the
   rest of the page and the links tighten up. */
@media (max-width: 700px) {
  .masthead { position: static; }
  .nav { gap: 2px 16px; }
}