/* ── Reset & Base ── */
*, *::before, *::after {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

:root {
  --navy: #1e3a5f;
  --navy-light: #2a4d7a;
  --gold: #c8a45e;
  --gold-light: #e0c882;
  --cream: #faf8f4;
  --warm-white: #ffffff;
  --text: #3a3a3a;
  --text-light: #6b6b6b;
  --border: #e8e4de;
  --shadow: rgba(30, 58, 95, 0.08);
}

html {
  scroll-behavior: smooth;
}

body {
  font-family: 'Source Sans 3', 'Segoe UI', system-ui, sans-serif;
  color: var(--text);
  background: var(--cream);
  line-height: 1.7;
  font-size: 17px;
}

a {
  color: var(--navy);
  text-decoration: none;
  transition: color 0.2s;
}

a:hover {
  color: var(--gold);
}

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

/* ── Header / Nav ── */
header {
  background: var(--warm-white);
  border-bottom: 1px solid var(--border);
  position: sticky;
  top: 0;
  z-index: 100;
  box-shadow: 0 1px 8px var(--shadow);
}

.header-inner {
  max-width: 1000px;
  margin: 0 auto;
  padding: 0 2rem;
  display: flex;
  align-items: center;
  justify-content: space-between;
  height: 72px;
}

.logo {
  font-family: 'Playfair Display', Georgia, serif;
  font-size: 1.35rem;
  font-weight: 700;
  color: var(--navy);
  letter-spacing: 0.02em;
}

.logo span {
  color: var(--gold);
  font-weight: 400;
  margin-left: 0.35rem;
}

nav {
  display: flex;
  gap: 0.25rem;
}

nav a {
  padding: 0.5rem 1rem;
  border-radius: 6px;
  font-size: 0.92rem;
  font-weight: 500;
  color: var(--text-light);
  transition: background 0.2s, color 0.2s;
}

nav a:hover,
nav a.active {
  background: var(--navy);
  color: var(--warm-white);
}

/* Mobile nav toggle */
.nav-toggle {
  display: none;
  background: none;
  border: none;
  cursor: pointer;
  padding: 0.5rem;
}

.nav-toggle span {
  display: block;
  width: 24px;
  height: 2px;
  background: var(--navy);
  margin: 5px 0;
  transition: 0.3s;
}

/* ── Hero ── */
.hero {
  background: linear-gradient(135deg, var(--navy) 0%, var(--navy-light) 100%);
  color: var(--warm-white);
  padding: 4.5rem 2rem;
  text-align: center;
}

.hero h1 {
  font-family: 'Playfair Display', Georgia, serif;
  font-size: 2.6rem;
  font-weight: 700;
  margin-bottom: 0.75rem;
  letter-spacing: -0.01em;
}

.hero p {
  font-size: 1.15rem;
  opacity: 0.85;
  max-width: 580px;
  margin: 0 auto;
  line-height: 1.6;
}

.hero .divider {
  width: 60px;
  height: 3px;
  background: var(--gold);
  margin: 1.25rem auto;
  border-radius: 2px;
}

/* ── Main Content ── */
main {
  max-width: 820px;
  margin: 0 auto;
  padding: 3rem 2rem 4rem;
}

.card {
  background: var(--warm-white);
  border-radius: 10px;
  padding: 2.5rem;
  margin-bottom: 2rem;
  box-shadow: 0 2px 12px var(--shadow);
  border: 1px solid var(--border);
}

.card h2 {
  font-family: 'Playfair Display', Georgia, serif;
  font-size: 1.5rem;
  color: var(--navy);
  margin-bottom: 1rem;
}

.card h2::after {
  content: '';
  display: block;
  width: 40px;
  height: 2px;
  background: var(--gold);
  margin-top: 0.5rem;
  border-radius: 2px;
}

.card p {
  margin-bottom: 1rem;
}

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

.card ul {
  list-style: none;
  padding: 0;
  margin: 1rem 0;
}

.card ul li {
  padding: 0.5rem 0 0.5rem 1.75rem;
  position: relative;
  border-bottom: 1px solid var(--border);
}

.card ul li:last-child {
  border-bottom: none;
}

.card ul li::before {
  content: '';
  position: absolute;
  left: 0;
  top: 0.95rem;
  width: 8px;
  height: 8px;
  background: var(--gold);
  border-radius: 50%;
}

/* ── Credentials grid ── */
.credentials {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 1rem;
  margin-top: 1rem;
}

.credential-item {
  background: var(--cream);
  padding: 1rem 1.25rem;
  border-radius: 8px;
  font-size: 0.95rem;
  border-left: 3px solid var(--gold);
}

/* ── Page headings (non-home pages) ── */
.page-hero {
  background: linear-gradient(135deg, var(--navy) 0%, var(--navy-light) 100%);
  color: var(--warm-white);
  padding: 3rem 2rem;
  text-align: center;
}

.page-hero h1 {
  font-family: 'Playfair Display', Georgia, serif;
  font-size: 2rem;
  font-weight: 700;
}

.page-hero .divider {
  width: 50px;
  height: 3px;
  background: var(--gold);
  margin: 1rem auto 0;
  border-radius: 2px;
}

/* ── FAQ ── */
.faq-item {
  border-bottom: 1px solid var(--border);
  padding: 1.5rem 0;
}

.faq-item:first-child {
  padding-top: 0;
}

.faq-item:last-child {
  border-bottom: none;
  padding-bottom: 0;
}

.faq-item h3 {
  font-size: 1.05rem;
  color: var(--navy);
  margin-bottom: 0.5rem;
  font-weight: 600;
}

.faq-item p {
  margin-bottom: 0.5rem;
}

.faq-item ul {
  margin: 0.5rem 0;
}

/* ── Tax links ── */
.link-list {
  list-style: none;
  padding: 0;
}

.link-list li {
  padding: 0;
  border-bottom: 1px solid var(--border);
}

.link-list li:last-child {
  border-bottom: none;
}

.link-list a {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  padding: 1rem 0;
  font-weight: 500;
  color: var(--navy);
  transition: padding-left 0.2s, color 0.2s;
}

.link-list a:hover {
  padding-left: 0.5rem;
  color: var(--gold);
}

.link-list .arrow {
  color: var(--gold);
  font-size: 1.1rem;
}

/* ── Contact page ── */
.contact-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 2rem;
}

.contact-detail {
  display: flex;
  gap: 1rem;
  align-items: flex-start;
  padding: 1.25rem;
  background: var(--cream);
  border-radius: 8px;
}

.contact-detail .label {
  font-size: 0.82rem;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  color: var(--text-light);
  font-weight: 600;
  margin-bottom: 0.25rem;
}

.contact-detail .value {
  font-size: 1.05rem;
  color: var(--navy);
  font-weight: 500;
}

.contact-detail .value a {
  color: var(--navy);
}

/* ── Footer ── */
footer {
  background: var(--navy);
  color: rgba(255, 255, 255, 0.6);
  text-align: center;
  padding: 2rem;
  font-size: 0.88rem;
}

footer a {
  color: var(--gold-light);
}

/* ── Responsive ── */
@media (max-width: 768px) {
  .header-inner {
    height: 60px;
  }

  .logo {
    font-size: 1.15rem;
  }

  .nav-toggle {
    display: block;
  }

  nav {
    display: none;
    position: absolute;
    top: 60px;
    left: 0;
    right: 0;
    background: var(--warm-white);
    flex-direction: column;
    padding: 1rem;
    border-bottom: 1px solid var(--border);
    box-shadow: 0 4px 12px var(--shadow);
  }

  nav.open {
    display: flex;
  }

  .hero {
    padding: 3rem 1.5rem;
  }

  .hero h1 {
    font-size: 2rem;
  }

  main {
    padding: 2rem 1.25rem 3rem;
  }

  .card {
    padding: 1.75rem;
  }

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

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