/* Sandy J. Hodges, CPA — redesign concept by WebologyWORX */
:root{
  --maroon:#7b1c12;
  --maroon-dark:#5c140c;
  --brown:#5d4022;
  --brown-dark:#2e2015;
  --wheat:#e9c98f;
  --cream:#faf6ef;
  --sand:#f3ebdd;
  --ink:#1f1a16;
  --body:#4a423b;
  --muted:#7d736a;
  --line:#e7dfd2;
  --white:#fff;
  --radius:16px;
  --shadow:0 1px 2px rgba(46,32,21,.06),0 8px 30px rgba(46,32,21,.08);
  --max:1180px;
}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{margin:0;font-family:'Inter',system-ui,-apple-system,'Segoe UI',Roboto,sans-serif;color:var(--body);background:var(--white);font-size:17px;line-height:1.65;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:var(--maroon);text-decoration:none}
a:hover{color:var(--maroon-dark)}
h1,h2,h3,h4{color:var(--ink);line-height:1.15;margin:0 0 .5em;letter-spacing:-.02em;font-weight:700}
h1{font-size:clamp(2.3rem,5vw,3.9rem);letter-spacing:-.035em}
h2{font-size:clamp(1.8rem,3.4vw,2.6rem)}
h3{font-size:1.2rem;letter-spacing:-.01em}
p{margin:0 0 1.1em}
.container{width:100%;max-width:var(--max);margin:0 auto;padding:0 24px}
.eyebrow{display:inline-flex;align-items:center;gap:10px;font-size:.78rem;font-weight:600;letter-spacing:.14em;text-transform:uppercase;color:var(--maroon);margin-bottom:16px}
.eyebrow::before{content:"";width:26px;height:2px;background:currentColor}
.lead{font-size:1.18rem;color:var(--body);max-width:640px}
.section{padding:clamp(64px,9vw,112px) 0}
.section--cream{background:var(--cream)}
.section--sand{background:var(--sand)}
.section-head{max-width:720px;margin-bottom:48px}
.section-head.center{margin-left:auto;margin-right:auto;text-align:center}
.section-head.center .eyebrow{justify-content:center}

/* 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;border:2px solid transparent;transition:all .2s ease;cursor:pointer;font-family:inherit;line-height:1.2}
.btn svg{width:18px;height:18px}
.btn-primary{background:var(--maroon);color:#fff}
.btn-primary:hover{background:var(--maroon-dark);color:#fff;transform:translateY(-1px)}
.btn-ghost{border-color:rgba(255,255,255,.55);color:#fff}
.btn-ghost:hover{background:#fff;color:var(--ink)}
.btn-outline{border-color:var(--line);color:var(--ink);background:#fff}
.btn-outline:hover{border-color:var(--maroon);color:var(--maroon)}
.btn-row{display:flex;flex-wrap:wrap;gap:12px}

/* Utility bar */
.topbar{background:var(--brown-dark);color:#d9cbb8;font-size:.84rem}
.topbar .container{display:flex;justify-content:space-between;align-items:center;gap:16px;min-height:42px}
.topbar a{color:#f1e6d6}
.topbar a:hover{color:#fff}
.topbar-info{display:flex;gap:22px;flex-wrap:wrap}
.topbar-info span{display:inline-flex;align-items:center;gap:7px}
.topbar svg{width:14px;height:14px;opacity:.8}

/* Header */
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.94);backdrop-filter:saturate(1.6) blur(12px);-webkit-backdrop-filter:saturate(1.6) blur(12px);border-bottom:1px solid var(--line)}
.nav{display:flex;align-items:center;justify-content:space-between;min-height:84px;gap:24px}
.brand{display:block;width:190px;flex-shrink:0}
.brand svg{width:100%;height:auto;display:block}
.nav-links{display:flex;align-items:center;gap:6px;list-style:none;margin:0;padding:0}
.nav-links a{display:block;padding:10px 14px;border-radius:999px;color:var(--ink);font-weight:500;font-size:.96rem}
.nav-links a:hover{background:var(--sand);color:var(--ink)}
.nav-links a.active{color:var(--maroon);background:#f7ece9}
.nav-cta{display:flex;align-items:center;gap:10px}
.nav-cta .btn{padding:11px 20px;font-size:.92rem}
.portal-link{display:inline-flex;align-items:center;gap:8px;font-weight:600;font-size:.92rem;color:var(--ink);padding:10px 12px}
.portal-link svg{width:17px;height:17px;color:var(--maroon)}
.menu-toggle{display:none;background:none;border:1px solid var(--line);border-radius:12px;width:46px;height:46px;align-items:center;justify-content:center;cursor:pointer;color:var(--ink)}
.menu-toggle svg{width:22px;height:22px}

/* Hero */
.hero{position:relative;color:#fff;overflow:hidden;background:var(--brown-dark)}
.hero-bg{position:absolute;inset:0;background:url(../img/wheat.jpg) center/cover no-repeat}
.hero>.hero-bg{background:url(../img/wheat-fade.jpg) center bottom/max(100%,1100px) auto no-repeat,linear-gradient(180deg,#24170d 0%,#3b2716 60%)}
.hero::after{content:"";position:absolute;inset:0;background:linear-gradient(100deg,rgba(30,19,11,.9) 0%,rgba(46,30,17,.6) 45%,rgba(46,30,17,.1) 100%),linear-gradient(0deg,rgba(30,19,11,.35) 0%,transparent 40%)}
.hero .container{position:relative;z-index:2;padding-top:clamp(72px,10vw,130px);padding-bottom:clamp(120px,14vw,190px)}
.hero h1{color:#fff;max-width:760px}
.hero h1 em{font-style:normal;color:var(--wheat)}
.hero .lead{color:#eadfcf;margin-bottom:34px}
.hero .eyebrow{color:var(--wheat)}
.hero-stats{display:grid;grid-template-columns:repeat(3,auto);gap:clamp(24px,5vw,64px);margin-top:64px;padding-top:32px;border-top:1px solid rgba(255,255,255,.18);max-width:640px}
.stat strong{display:block;font-size:clamp(1.9rem,3.5vw,2.6rem);font-weight:700;color:#fff;letter-spacing:-.03em;line-height:1}
.stat span{font-size:.88rem;color:#d4c4ae}

/* Page hero (interior) */
.page-hero{position:relative;background:var(--brown-dark);color:#fff;overflow:hidden}
.page-hero .hero-bg{opacity:.55}
.page-hero::after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(30,19,11,.95),rgba(46,30,17,.7))}
.page-hero .container{position:relative;z-index:2;padding-top:clamp(64px,8vw,104px);padding-bottom:clamp(56px,7vw,88px)}
.page-hero h1{color:#fff;font-size:clamp(2.1rem,4.5vw,3.3rem)}
.page-hero p{color:#e5d8c5;max-width:640px;font-size:1.12rem;margin:0}
.page-hero .eyebrow{color:var(--wheat)}
.crumbs{font-size:.85rem;color:#bfae97;margin-bottom:18px}
.crumbs a{color:#e5d8c5}

/* Notice */
.notice{background:#fff;border:1px solid var(--line);border-left:4px solid var(--maroon);border-radius:var(--radius);padding:24px 28px;display:flex;gap:20px;align-items:flex-start;box-shadow:var(--shadow)}
.notice-icon{flex-shrink:0;width:44px;height:44px;border-radius:12px;background:#f7ece9;color:var(--maroon);display:grid;place-items:center}
.notice-icon svg{width:22px;height:22px}
.notice h3{margin-bottom:6px;font-size:1.08rem}
.notice p{margin:0;font-size:.98rem}
.notice-wrap{margin-top:-46px;position:relative;z-index:5}

/* Cards / grids */
.grid{display:grid;gap:24px}
.grid-2{grid-template-columns:repeat(2,1fr)}
.grid-3{grid-template-columns:repeat(3,1fr)}
.grid-4{grid-template-columns:repeat(4,1fr)}
.card{color:var(--body);background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:32px;transition:transform .25s ease,box-shadow .25s ease,border-color .25s ease;position:relative}
.card:hover{transform:translateY(-4px);box-shadow:var(--shadow);border-color:transparent}
.card p{font-size:.98rem;margin-bottom:0}
.icon{width:52px;height:52px;border-radius:14px;background:var(--sand);color:var(--brown);display:grid;place-items:center;margin-bottom:22px}
.icon svg{width:26px;height:26px}
.card:hover .icon{background:var(--maroon);color:#fff}
.card-link{display:inline-flex;align-items:center;gap:6px;margin-top:18px;font-weight:600;font-size:.94rem}
.card-link svg{width:16px;height:16px;transition:transform .2s}
.card:hover .card-link svg{transform:translateX(3px)}

/* Split */
.split{display:grid;grid-template-columns:1fr 1fr;gap:clamp(40px,6vw,88px);align-items:center}
.portrait{position:relative;max-width:460px}
.portrait img{border-radius:24px;width:100%;aspect-ratio:4/5;object-fit:cover;object-position:center 20%;box-shadow:0 30px 60px -20px rgba(46,32,21,.35)}
.portrait::before{content:"";position:absolute;inset:24px -24px -24px 24px;border-radius:24px;background:var(--wheat);opacity:.45;z-index:-1}
.portrait-badge{position:absolute;left:-20px;bottom:36px;background:#fff;border-radius:16px;padding:16px 20px;box-shadow:var(--shadow);display:flex;align-items:center;gap:14px}
.portrait-badge strong{font-size:1.9rem;color:var(--maroon);line-height:1;letter-spacing:-.03em}
.portrait-badge span{font-size:.85rem;line-height:1.3;color:var(--body)}
.checklist{list-style:none;padding:0;margin:24px 0 32px;display:grid;gap:14px}
.checklist li{display:flex;gap:12px;align-items:flex-start}
.checklist svg{flex-shrink:0;width:22px;height:22px;color:var(--maroon);margin-top:2px}
.signature{font-weight:600;color:var(--ink)}
.signature small{display:block;font-weight:400;color:var(--muted);font-size:.9rem}

/* Steps */
.steps{counter-reset:step}
.step{padding:28px;border-radius:var(--radius);background:#fff;border:1px solid var(--line)}
.step::before{counter-increment:step;content:"0" counter(step);display:block;font-size:.85rem;font-weight:700;color:var(--maroon);letter-spacing:.1em;margin-bottom:14px}
.step p{font-size:.96rem;margin:0}

/* Tools strip */
.tool{display:flex;gap:18px;align-items:flex-start;padding:26px;border-radius:var(--radius);background:#fff;border:1px solid var(--line);color:var(--body);transition:all .2s}
.tool:hover{border-color:var(--maroon);color:var(--body)}
.tool .icon{margin:0;flex-shrink:0}
.tool h3{margin-bottom:4px;font-size:1.05rem}
.tool p{margin:0;font-size:.93rem}

/* Articles */
.article{display:flex;flex-direction:column;background:#fff;border-radius:var(--radius);border:1px solid var(--line);overflow:hidden}
.article-top{height:8px;background:linear-gradient(90deg,var(--maroon),var(--brown),var(--wheat))}
.article-body{padding:28px;display:flex;flex-direction:column;flex:1}
.tag{display:inline-block;font-size:.74rem;font-weight:600;text-transform:uppercase;letter-spacing:.1em;color:var(--brown);background:var(--sand);padding:5px 10px;border-radius:999px;margin-bottom:14px;align-self:flex-start}
.article p{font-size:.96rem}
.article .card-link{margin-top:auto}

/* CTA band */
.cta-band{position:relative;border-radius:28px;overflow:hidden;color:#fff;padding:clamp(40px,6vw,72px);background:var(--brown-dark)}
.cta-band .hero-bg{opacity:.5}
.cta-band::after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(92,20,12,.95),rgba(46,30,17,.75))}
.cta-band>*{position:relative;z-index:2}
.cta-band h2{color:#fff;max-width:640px}
.cta-band p{color:#f0e2d0;max-width:560px}
.cta-inner{display:flex;justify-content:space-between;align-items:center;gap:32px;flex-wrap:wrap}

/* Services detail */
.service-block{display:grid;grid-template-columns:320px 1fr;gap:clamp(32px,5vw,72px);padding:56px 0;border-top:1px solid var(--line)}
.service-block:first-of-type{border-top:0;padding-top:0}
.service-block .icon{width:64px;height:64px;border-radius:18px;background:var(--maroon);color:#fff}
.service-block .icon svg{width:30px;height:30px}
.service-block aside h2{font-size:1.75rem}
.service-block aside p{color:var(--muted);font-size:.98rem}
.feature-list{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:1fr 1fr;gap:16px}
.feature-list li{background:var(--cream);border-radius:14px;padding:20px 22px;font-size:.97rem}
.feature-list strong{display:block;color:var(--ink);margin-bottom:4px}
.callout{background:var(--sand);border-radius:var(--radius);padding:28px 30px;margin-top:24px}
.callout h3{display:flex;align-items:center;gap:10px}
.callout p{margin:0}

/* Table */
.table-wrap{overflow-x:auto;border-radius:var(--radius);border:1px solid var(--line);background:#fff}
table{width:100%;border-collapse:collapse;font-size:.96rem;min-width:560px}
th,td{text-align:left;padding:16px 20px;border-bottom:1px solid var(--line);vertical-align:top}
th{background:var(--cream);color:var(--ink);font-weight:600;font-size:.84rem;text-transform:uppercase;letter-spacing:.06em}
tr:last-child td{border-bottom:0}
td.date{font-weight:600;color:var(--maroon);white-space:nowrap}

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

/* Tabs nav for resources */
.subnav{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:40px;position:sticky;top:96px;z-index:5;background:rgba(255,255,255,.92);backdrop-filter:blur(8px);padding:10px 0}
.subnav a{padding:9px 16px;border-radius:999px;border:1px solid var(--line);color:var(--ink);font-size:.9rem;font-weight:500;background:#fff}
.subnav a:hover{border-color:var(--maroon);color:var(--maroon)}

/* Contact */
.contact-grid{display:grid;grid-template-columns:1fr 1.25fr;gap:32px;align-items:start}
.contact-card{background:var(--brown-dark);color:#e8dccb;border-radius:24px;padding:40px;position:relative;overflow:hidden}
.contact-card h2{color:#fff;font-size:1.8rem}
.contact-card a{color:#fff}
.contact-item{display:flex;gap:16px;padding:18px 0;border-top:1px solid rgba(255,255,255,.12)}
.contact-item:first-of-type{border-top:0}
.contact-item .icon{background:rgba(255,255,255,.08);color:var(--wheat);margin:0;width:44px;height:44px;flex-shrink:0}
.contact-item .icon svg{width:20px;height:20px}
.contact-item small{display:block;color:#b8a78f;font-size:.8rem;text-transform:uppercase;letter-spacing:.1em;margin-bottom:2px}
.form{background:#fff;border:1px solid var(--line);border-radius:24px;padding:40px;box-shadow:var(--shadow)}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.field{display:flex;flex-direction:column;gap:6px;margin-bottom:16px}
.field label{font-size:.88rem;font-weight:600;color:var(--ink)}
.field input,.field select,.field textarea{font:inherit;font-size:.98rem;padding:13px 15px;border:1px solid var(--line);border-radius:12px;background:var(--cream);color:var(--ink);transition:border-color .2s,background .2s}
.field input:focus,.field select:focus,.field textarea:focus{outline:none;border-color:var(--maroon);background:#fff}
.field textarea{min-height:130px;resize:vertical}
.form-note{font-size:.84rem;color:var(--muted);margin:14px 0 0}
.map{border-radius:24px;overflow:hidden;border:1px solid var(--line);height:360px;margin-top:32px;background:var(--sand)}
.map iframe{width:100%;height:100%;border:0;display:block}

/* Footer */
.site-footer{background:#1b130c;color:#b5a690;padding:80px 0 0;font-size:.95rem}
.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:48px;padding-bottom:56px}
.site-footer h4{color:#fff;font-size:.82rem;text-transform:uppercase;letter-spacing:.14em;margin-bottom:20px;font-weight:600}
.site-footer ul{list-style:none;padding:0;margin:0;display:grid;gap:10px}
.site-footer a{color:#d8cab4}
.site-footer a:hover{color:#fff}
.footer-brand svg{width:200px;height:auto;margin-bottom:20px}
.footer-brand p{max-width:300px;font-size:.92rem}
.footer-bottom{border-top:1px solid rgba(255,255,255,.08);padding:24px 0;display:flex;justify-content:space-between;flex-wrap:wrap;gap:12px;font-size:.84rem}
.footer-bottom nav{display:flex;gap:20px}

/* 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:1080px){
  .nav-links a{padding:10px 10px}
  .portal-link span{display:none}
  .grid-4{grid-template-columns:repeat(2,1fr)}
  .footer-grid{grid-template-columns:1fr 1fr}
}
@media (max-width:920px){
  .menu-toggle{display:inline-flex}
  .nav-links{position:absolute;top:100%;left:0;right:0;flex-direction:column;align-items:stretch;background:#fff;padding:16px 24px 28px;border-bottom:1px solid var(--line);box-shadow:0 20px 40px rgba(0,0,0,.08);gap:2px;transform:translateY(-12px);opacity:0;pointer-events:none;transition:all .25s ease}
  .nav-links.open{transform:none;opacity:1;pointer-events:auto}
  .nav-links a{padding:14px 16px;font-size:1.05rem;border-radius:12px}
  .nav-cta .btn{display:none}
  .grid-3{grid-template-columns:1fr 1fr}
  .split,.contact-grid{grid-template-columns:1fr}
  .portrait{margin:0 auto 24px}
  .service-block{grid-template-columns:1fr}
  .subnav{top:84px}
}
@media (max-width:640px){
  body{font-size:16px}
  .container{padding:0 20px}
  .topbar .hide-sm{display:none}
  .topbar-info{gap:14px}
  .nav{min-height:72px}
  .brand{width:150px}
  .grid-2,.grid-3,.grid-4,.feature-list,.form-row{grid-template-columns:1fr}
  .hero-stats{grid-template-columns:1fr 1fr 1fr;gap:16px}
  .stat span{font-size:.78rem;display:block;line-height:1.3;margin-top:6px}
  .card,.form,.contact-card{padding:26px}
  .notice{flex-direction:column;padding:22px}
  .portrait-badge{left:12px;bottom:16px}
  .portrait::before{inset:16px -12px -12px 16px}
  .footer-grid{grid-template-columns:1fr;gap:36px}
  .btn-row .btn{width:100%}
  .subnav{top:72px;flex-wrap:nowrap;overflow-x:auto;-webkit-overflow-scrolling:touch}
  .subnav a{white-space:nowrap}
}