/* Luis C. Orozco, CPA — redesign concept by WebologyWORX */
:root{
  --ink:#0B2227; --ink-2:#3B5157; --muted:#6B7F84;
  --teal-900:#08383A; --teal-700:#0E5A5C; --teal-500:#2C8C88; --teal-100:#E3F1EF; --teal-50:#F2F8F7;
  --gold:#F2B544; --gold-soft:#FDF3DE;
  --bg:#FFFFFF; --line:#E2E9E8;
  --radius:16px; --shadow:0 1px 2px rgba(11,34,39,.06),0 8px 28px rgba(11,34,39,.08);
  --max:1200px;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{font-family:'Inter',system-ui,-apple-system,'Segoe UI',Roboto,sans-serif;color:var(--ink);background:var(--bg);line-height:1.6;font-size:17px;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:inherit;text-decoration:none}
.container{width:100%;max-width:var(--max);margin:0 auto;padding:0 24px}
h1,h2,h3,h4{line-height:1.15;letter-spacing:-.02em;font-weight:700}
h1{font-size:clamp(2.3rem,5.2vw,3.9rem);letter-spacing:-.035em}
h2{font-size:clamp(1.8rem,3.4vw,2.6rem)}
h3{font-size:1.2rem}
p{color:var(--ink-2)}
.eyebrow{display:inline-flex;align-items:center;gap:8px;font-size:.78rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:var(--teal-500);margin-bottom:14px}
.eyebrow::before{content:"";width:22px;height:2px;background:var(--gold);border-radius:2px}
.lead{font-size:1.15rem;max-width:620px}
.section{padding:96px 0}
.section-sm{padding:64px 0}
.bg-soft{background:var(--teal-50)}
.center{text-align:center}.center .lead{margin:0 auto}
.section-head{max-width:720px;margin-bottom:48px}
.section-head.center{margin-left:auto;margin-right:auto}

/* Buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;padding:14px 24px;border-radius:999px;font-weight:600;font-size:.98rem;transition:.2s ease;border:2px solid transparent;cursor:pointer;font-family:inherit}
.btn-primary{background:var(--gold);color:var(--ink)}
.btn-primary:hover{background:#e9a62b;transform:translateY(-1px)}
.btn-dark{background:var(--teal-700);color:#fff}
.btn-dark:hover{background:var(--teal-900)}
.btn-ghost{border-color:rgba(255,255,255,.4);color:#fff}
.btn-ghost:hover{background:rgba(255,255,255,.1)}
.btn-outline{border-color:var(--teal-700);color:var(--teal-700)}
.btn-outline:hover{background:var(--teal-700);color:#fff}
.btn svg{width:18px;height:18px}

/* Top bar + header */
.topbar{background:var(--teal-900);color:#cfe3e1;font-size:.84rem}
.topbar .container{display:flex;justify-content:space-between;gap:16px;padding-top:9px;padding-bottom:9px;flex-wrap:wrap}
.topbar a:hover{color:#fff}
.topbar span{display:inline-flex;align-items:center;gap:6px}
.topbar .tb-right{display:flex;gap:22px}
header.site{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.92);backdrop-filter:saturate(180%) blur(12px);border-bottom:1px solid var(--line)}
.nav{display:flex;align-items:center;justify-content:space-between;height:78px}
.logo img{height:44px;width:auto;color:var(--ink)}
.nav-links{display:flex;align-items:center;gap:34px;list-style:none}
.nav-links a{font-weight:500;font-size:.96rem;color:var(--ink-2);position:relative;padding:6px 0}
.nav-links a:hover,.nav-links a.active{color:var(--teal-700)}
.nav-links a.active::after{content:"";position:absolute;left:0;right:0;bottom:-2px;height:2px;background:var(--gold);border-radius:2px}
.nav-cta{padding:11px 20px}
.menu-btn{display:none;background:none;border:0;width:44px;height:44px;border-radius:10px;cursor:pointer;color:var(--ink)}
.menu-btn svg{width:26px;height:26px}

/* Hero */
.hero{position:relative;color:#fff;overflow:hidden;background:var(--teal-900)}
.hero-bg{position:absolute;inset:0;background:url(../img/hero.jpg) center/cover no-repeat}
.hero-bg::after{content:"";position:absolute;inset:0;background:linear-gradient(100deg,rgba(6,40,42,.95) 0%,rgba(8,56,58,.86) 45%,rgba(8,56,58,.35) 100%)}
.hero .container{position:relative;padding-top:120px;padding-bottom:140px}
.hero h1{max-width:760px;margin-bottom:22px}
.hero h1 em{font-style:normal;color:var(--gold)}
.hero p{color:#d6e7e5;font-size:1.2rem;max-width:580px;margin-bottom:36px}
.hero .eyebrow{color:#9fd3cd}
.hero-actions{display:flex;gap:14px;flex-wrap:wrap}
.hero-badges{display:flex;gap:28px;flex-wrap:wrap;margin-top:56px;padding-top:28px;border-top:1px solid rgba(255,255,255,.15);max-width:720px}
.hero-badges div{font-size:.9rem;color:#bcd8d5}
.hero-badges strong{display:block;font-size:1.7rem;color:#fff;letter-spacing:-.02em}

/* Page hero */
.page-hero{background:linear-gradient(135deg,var(--teal-900),var(--teal-700));color:#fff;padding:88px 0 80px;position:relative;overflow:hidden}
.page-hero::after{content:"";position:absolute;right:-120px;top:-120px;width:420px;height:420px;border-radius:50%;border:60px solid rgba(242,181,68,.12)}
.page-hero h1{font-size:clamp(2.2rem,4.5vw,3.3rem);margin-bottom:14px;max-width:760px}
.page-hero p{color:#cfe3e1;font-size:1.15rem;max-width:620px}
.page-hero .eyebrow{color:#9fd3cd}
.crumbs{font-size:.85rem;color:#9fc4c0;margin-bottom:18px}
.crumbs a:hover{color:#fff}

/* Trust strip */
.trust{background:#fff;border-bottom:1px solid var(--line)}
.trust .container{display:grid;grid-template-columns:repeat(4,1fr);gap:24px;padding-top:30px;padding-bottom:30px}
.trust-item{display:flex;gap:14px;align-items:center}
.trust-item .ic{flex:none;width:44px;height:44px;border-radius:12px;background:var(--teal-100);color:var(--teal-700);display:grid;place-items:center}
.trust-item .ic svg{width:22px;height:22px}
.trust-item strong{display:block;font-size:.98rem}
.trust-item span{font-size:.86rem;color:var(--muted)}

/* Cards */
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}
.grid-2{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:center}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:32px;transition:.25s ease}
.card:hover{box-shadow:var(--shadow);transform:translateY(-3px);border-color:transparent}
.card .ic{width:52px;height:52px;border-radius:14px;background:var(--teal-100);color:var(--teal-700);display:grid;place-items:center;margin-bottom:22px}
.card .ic svg{width:26px;height:26px}
.card h3{margin-bottom:10px}
.card p{font-size:.97rem}
.card .more{display:inline-flex;align-items:center;gap:6px;margin-top:18px;font-weight:600;font-size:.92rem;color:var(--teal-700)}
.card .more:hover{gap:10px}

/* Split feature */
.split-img{position:relative}
.split-img img{border-radius:22px;aspect-ratio:4/3.4;object-fit:cover;width:100%}
.split-img .float{position:absolute;bottom:-28px;left:-28px;background:#fff;border-radius:16px;box-shadow:var(--shadow);padding:20px 24px;display:flex;gap:14px;align-items:center}
.split-img .float strong{font-size:2rem;color:var(--teal-700);letter-spacing:-.03em;line-height:1}
.split-img .float span{font-size:.85rem;color:var(--muted);line-height:1.3}
.checks{list-style:none;margin:26px 0 32px;display:grid;gap:14px}
.checks li{display:flex;gap:12px;align-items:flex-start;color:var(--ink-2)}
.checks li::before{content:"";flex:none;width:22px;height:22px;margin-top:2px;border-radius:50%;background:var(--teal-100) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%230E5A5C' stroke-width='3' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M5 12l5 5L20 7'/%3E%3C/svg%3E") center/13px no-repeat}
.checks strong{color:var(--ink)}

/* Principles */
.principles{background:var(--teal-900);color:#fff}
.principles p{color:#bcd8d5}
.principles h2{color:#fff}
.principles .eyebrow{color:#9fd3cd}
.pillar{padding:36px 32px;border-radius:var(--radius);background:rgba(255,255,255,.05);border:1px solid rgba(255,255,255,.1)}
.pillar .num{font-size:.85rem;font-weight:700;color:var(--gold);letter-spacing:.1em;margin-bottom:28px;display:block}
.pillar h3{font-size:1.45rem;margin-bottom:12px}

/* Steps */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:24px;counter-reset:step}
.step{position:relative;padding-top:56px}
.step::before{counter-increment:step;content:counter(step,decimal-leading-zero);position:absolute;top:0;left:0;font-size:.85rem;font-weight:700;color:var(--teal-700);background:var(--teal-100);border-radius:999px;padding:6px 14px}
.step h3{margin-bottom:8px}
.step p{font-size:.95rem}

/* Testimonials */
.quote{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:32px;display:flex;flex-direction:column;gap:20px}
.stars{color:var(--gold);letter-spacing:2px;font-size:1.05rem}
.quote blockquote{font-size:1.04rem;color:var(--ink);line-height:1.6}
.quote .who{display:flex;align-items:center;gap:12px;margin-top:auto}
.quote .av{width:42px;height:42px;border-radius:50%;background:var(--teal-700);color:#fff;display:grid;place-items:center;font-weight:700;font-size:.9rem}
.quote .who strong{display:block;font-size:.95rem}
.quote .who span{font-size:.84rem;color:var(--muted)}
.sample-tag{display:inline-block;font-size:.7rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;background:var(--gold-soft);color:#8a5d06;padding:4px 10px;border-radius:999px;margin-top:14px}

/* Tax center */
.tax-center{display:grid;grid-template-columns:1.1fr 1fr;gap:28px}
.deadlines{background:#fff;border-radius:var(--radius);border:1px solid var(--line);overflow:hidden}
.deadlines h3{padding:24px 28px;border-bottom:1px solid var(--line)}
.dl{display:flex;gap:18px;align-items:center;padding:18px 28px;border-bottom:1px solid var(--line)}
.dl:last-child{border-bottom:0}
.dl .date{flex:none;width:58px;text-align:center;border-radius:12px;background:var(--teal-50);padding:8px 0}
.dl .date b{display:block;font-size:1.35rem;line-height:1;color:var(--teal-700)}
.dl .date small{font-size:.7rem;font-weight:700;letter-spacing:.08em;color:var(--muted);text-transform:uppercase}
.dl strong{display:block;font-size:.98rem}
.dl span{font-size:.88rem;color:var(--muted)}
.links-list{display:grid;gap:14px}
.res{display:flex;align-items:center;justify-content:space-between;gap:16px;background:#fff;border:1px solid var(--line);border-radius:14px;padding:20px 24px;transition:.2s}
.res:hover{border-color:var(--teal-500);box-shadow:var(--shadow)}
.res strong{display:block}
.res span{font-size:.88rem;color:var(--muted)}
.res svg{flex:none;width:20px;height:20px;color:var(--teal-500)}

/* CTA band */
.cta-band{position:relative;overflow:hidden;border-radius:28px;background:var(--teal-700);color:#fff;padding:72px 64px;display:grid;grid-template-columns:1.4fr 1fr;gap:32px;align-items:center}
.cta-band::before{content:"";position:absolute;inset:0;background:url(../img/handshake.jpg) center/cover;opacity:.16}
.cta-band>*{position:relative}
.cta-band h2{color:#fff;margin-bottom:12px}
.cta-band p{color:#d6e7e5;font-size:1.1rem}
.cta-band .actions{display:flex;flex-direction:column;gap:12px;align-items:flex-end}

/* Services page */
.svc-block{display:grid;grid-template-columns:1fr 1.15fr;gap:64px;align-items:center;padding:72px 0;border-bottom:1px solid var(--line)}
.svc-block:last-child{border-bottom:0}
.svc-block.rev .svc-media{order:2}
.svc-media img{border-radius:22px;aspect-ratio:4/3;object-fit:cover;width:100%}
.svc-list{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:28px}
.svc-item{background:var(--teal-50);border-radius:14px;padding:20px}
.svc-item h4{font-size:1rem;margin-bottom:6px;display:flex;align-items:center;gap:8px}
.svc-item h4::before{content:"";width:8px;height:8px;border-radius:50%;background:var(--gold)}
.svc-item p{font-size:.9rem}
.tag-new{font-size:.66rem;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--teal-700);background:#fff;border:1px solid var(--teal-100);border-radius:999px;padding:2px 8px;margin-left:auto}

/* FAQ */
.faq{max-width:820px;margin:0 auto;display:grid;gap:12px}
.faq details{background:#fff;border:1px solid var(--line);border-radius:14px;padding:4px 24px}
.faq summary{list-style:none;cursor:pointer;padding:18px 0;font-weight:600;display:flex;justify-content:space-between;gap:16px;align-items:center}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";font-size:1.5rem;font-weight:400;color:var(--teal-500);transition:.2s}
.faq details[open] summary::after{transform:rotate(45deg)}
.faq details p{padding-bottom:20px;font-size:.97rem}

/* About */
.values{display:grid;grid-template-columns:repeat(5,1fr);gap:16px}
.value{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:28px 24px}
.value .ic{width:44px;height:44px;border-radius:12px;background:var(--gold-soft);color:#a06b00;display:grid;place-items:center;margin-bottom:18px}
.value .ic svg{width:22px;height:22px}
.value h3{font-size:1.08rem;margin-bottom:8px}
.value p{font-size:.92rem}
.bio{display:grid;grid-template-columns:340px 1fr;gap:56px;align-items:center}
.bio-card{background:linear-gradient(160deg,var(--teal-700),var(--teal-900));border-radius:24px;aspect-ratio:4/5;display:flex;flex-direction:column;justify-content:flex-end;padding:32px;color:#fff;position:relative;overflow:hidden}
.bio-card .mono{position:absolute;top:28px;left:28px;width:84px;height:84px;border-radius:22px;background:rgba(255,255,255,.1);display:grid;place-items:center;font-size:2rem;font-weight:800;letter-spacing:-.04em;color:var(--gold)}
.bio-card small{color:#9fd3cd;font-weight:600;letter-spacing:.1em;text-transform:uppercase;font-size:.75rem}
.bio-card strong{font-size:1.5rem;display:block;margin-top:4px}
.photo-note{font-size:.78rem;color:#9fc4c0;margin-top:10px}
.timeline{display:grid;gap:0;border-left:2px solid var(--teal-100);margin-left:8px}
.tl{position:relative;padding:0 0 30px 32px}
.tl::before{content:"";position:absolute;left:-9px;top:4px;width:16px;height:16px;border-radius:50%;background:#fff;border:3px solid var(--teal-500)}
.tl b{color:var(--teal-700);font-size:.9rem}
.tl h4{margin:2px 0 4px;font-size:1.05rem}
.tl p{font-size:.94rem}

/* Contact */
.contact-grid{display:grid;grid-template-columns:1fr 1.15fr;gap:40px;align-items:start}
.info-card{background:var(--teal-900);color:#fff;border-radius:22px;padding:40px}
.info-card h3{font-size:1.5rem;margin-bottom:8px}
.info-card>p{color:#bcd8d5;margin-bottom:28px}
.info-row{display:flex;gap:16px;padding:18px 0;border-top:1px solid rgba(255,255,255,.1)}
.info-row .ic{flex:none;width:42px;height:42px;border-radius:12px;background:rgba(255,255,255,.08);color:var(--gold);display:grid;place-items:center}
.info-row .ic svg{width:20px;height:20px}
.info-row small{display:block;color:#9fc4c0;font-size:.8rem;text-transform:uppercase;letter-spacing:.08em;font-weight:600}
.info-row a,.info-row div div{color:#fff;font-weight:500}
.hours{display:grid;grid-template-columns:auto auto;gap:4px 24px;font-size:.95rem;color:#fff}
.hours span:nth-child(odd){color:#bcd8d5}
.form-card{background:#fff;border:1px solid var(--line);border-radius:22px;padding:40px;box-shadow:var(--shadow)}
.form-card h3{font-size:1.5rem;margin-bottom:6px}
.form-card>p{margin-bottom:26px;font-size:.97rem}
.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.field{display:flex;flex-direction:column;gap:6px}
.field.full{grid-column:1/-1}
.field label{font-size:.86rem;font-weight:600;color:var(--ink)}
.field input,.field select,.field textarea{font:inherit;font-size:.97rem;padding:13px 15px;border:1.5px solid var(--line);border-radius:12px;background:#fff;color:var(--ink);transition:.15s;width:100%}
.field textarea{min-height:130px;resize:vertical}
.field input:focus,.field select:focus,.field textarea:focus{outline:0;border-color:var(--teal-500);box-shadow:0 0 0 4px var(--teal-100)}
.form-note{font-size:.84rem;color:var(--muted);margin-top:14px}
.form-success{display:none;background:var(--teal-50);border:1px solid var(--teal-100);color:var(--teal-700);padding:16px 18px;border-radius:12px;margin-top:16px;font-weight:500}
.map{border-radius:22px;overflow:hidden;border:1px solid var(--line);height:420px}
.map iframe{width:100%;height:100%;border:0;display:block}

/* Footer */
footer.site{background:#071E21;color:#9fbab7;padding:72px 0 28px;font-size:.94rem}
.foot-grid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1.2fr;gap:40px;margin-bottom:48px}
.foot-logo{color:#fff}
.foot-logo img{height:44px;margin-bottom:18px}
footer h4{color:#fff;font-size:.95rem;margin-bottom:16px;letter-spacing:0}
footer ul{list-style:none;display:grid;gap:10px}
footer a:hover{color:#fff}
.foot-bottom{border-top:1px solid rgba(255,255,255,.08);padding-top:24px;display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap;font-size:.84rem}

/* Reveal */
.reveal{opacity:0;transform:translateY(18px);transition:opacity .7s ease,transform .7s ease}
.reveal.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){.reveal{opacity:1;transform:none;transition:none}html{scroll-behavior:auto}}

/* Responsive */
@media (max-width:1060px){
  .values{grid-template-columns:repeat(3,1fr)}
  .steps{grid-template-columns:repeat(2,1fr);row-gap:40px}
  .foot-grid{grid-template-columns:1fr 1fr}
  .trust .container{grid-template-columns:repeat(2,1fr)}
}
@media (max-width:900px){
  body{font-size:16px}
  .section{padding:72px 0}
  .nav-links{position:fixed;inset:78px 0 auto 0;background:#fff;flex-direction:column;align-items:stretch;gap:0;padding:12px 24px 24px;border-bottom:1px solid var(--line);box-shadow:0 20px 40px rgba(11,34,39,.12);transform:translateY(-8px);opacity:0;pointer-events:none;transition:.2s}
  .nav-links.open{transform:none;opacity:1;pointer-events:auto}
  .nav-links li a{display:block;padding:14px 0;border-bottom:1px solid var(--line);font-size:1.05rem}
  .nav-links li:last-child a{border:0;margin-top:14px;text-align:center;display:flex}
  .nav-links a.active::after{display:none}
  .menu-btn{display:grid;place-items:center}
  .grid-3,.tax-center,.contact-grid{grid-template-columns:1fr}
  .grid-2,.svc-block,.bio{grid-template-columns:1fr;gap:40px}
  .svc-block.rev .svc-media{order:0}
  .split-img .float{left:16px;bottom:-24px}
  .cta-band{grid-template-columns:1fr;padding:48px 32px}
  .cta-band .actions{align-items:flex-start}
  .hero .container{padding-top:88px;padding-bottom:96px}
  .bio-card{max-width:360px;aspect-ratio:4/4}
  .topbar .tb-left{display:none}
}
@media (max-width:600px){
  .container{padding:0 20px}
  .values,.steps,.svc-list,.form-grid{grid-template-columns:1fr}
  .trust .container{grid-template-columns:1fr;gap:18px}
  .foot-grid{grid-template-columns:1fr}
  .hero-badges{gap:20px}
  .hero-badges strong{font-size:1.4rem}
  .card,.quote{padding:26px}
  .form-card,.info-card{padding:28px 22px}
  .logo img{height:38px}
  .topbar .tb-right{gap:14px;width:100%;justify-content:center}
  .topbar .container{justify-content:center}
  .map{height:320px}
  .hero-actions .btn{width:100%}
}
.topbar svg{width:14px;height:14px}
.nav-links a.btn,.nav-links a.btn:hover{color:#fff}
.nav-links a.btn::after{display:none}
.card .more svg{width:16px;height:16px;transition:.2s}
.card .more{white-space:nowrap}
.nav-links a.nav-cta{padding:11px 20px}
.svc-item h4{flex-wrap:wrap}
.svc-item h4 .tag-new{order:-1;flex-basis:100%;max-width:max-content;margin:0 0 6px}