/* ============================================================
   Elev8 Tax & Accounting — production stylesheet
   Recreated from design handoff (design_handoff_elev8_website).
   Tokens per README: ivory/navy/gold, Cormorant Garamond + Manrope.
   ============================================================ */

:root{
  --navy:#14304f;
  --navy-dark:#0f2440;
  --navy-border:#2a4568;
  --ivory:#f6f2ea;
  --ivory-dark:#efe9dc;
  --card:#fdfbf6;
  --white:#fff;
  --gold:#b3893f;
  --gold-light:#c6a15b;
  --border:#e7dfd0;
  --border-2:#e2dac9;
  --border-3:#ddd2bd;
  --body:#5c6675;
  --muted:#6f6754;
  --ink-soft:#3d4658;
  --on-navy:#a9b7cb;
  --on-navy-2:#8fa2ba;
  --serif:'Cormorant Garamond',Georgia,serif;
  --sans:'Manrope',system-ui,sans-serif;
}

*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:var(--sans);background:var(--ivory);color:var(--body);line-height:1.65;-webkit-font-smoothing:antialiased}
a{text-decoration:none;color:inherit}
img{max-width:100%;display:block}
a:focus-visible,input:focus-visible,textarea:focus-visible,button:focus-visible{outline:2px solid var(--gold);outline-offset:3px}

.wrap{max-width:1180px;margin:0 auto}
section{padding:96px 64px}

h1,h2,h3{font-family:var(--serif);font-weight:600;color:var(--navy);line-height:1.08}
.overline{font-size:12px;letter-spacing:3px;text-transform:uppercase;color:var(--gold);margin-bottom:16px}
.accent-line{font-family:var(--serif);font-style:italic;color:var(--gold)}

/* Buttons — pill */
.btn{display:inline-block;padding:16px 32px;border-radius:40px;font-weight:600;font-size:15px;font-family:var(--sans);border:0;cursor:pointer;transition:opacity .2s ease,transform .2s ease}
.btn:hover{opacity:.88}
.btn-gold{background:var(--gold);color:#fff}
.btn-goldlight{background:var(--gold-light);color:var(--navy);font-weight:700}
.btn-navy{background:var(--navy);color:var(--ivory)}
.btn-outline{border:1px solid #cbb48a;color:var(--navy);background:transparent}
.link-gold{font-size:15px;font-weight:700;color:var(--gold);transition:opacity .2s}
.link-gold:hover{opacity:.75}
.link-underline{border-bottom:1px solid var(--gold);padding-bottom:3px}

/* ------------------------------------------------ NAV */
.nav{position:sticky;top:0;z-index:60;display:flex;align-items:center;justify-content:space-between;padding:20px 64px;background:rgba(246,242,234,.96);backdrop-filter:blur(8px);border-bottom:1px solid var(--border)}
.brand{display:flex;align-items:baseline;gap:12px}
.brand .word{font-family:var(--serif);font-size:31px;font-weight:700;color:var(--navy)}
.brand .word em{font-style:normal;color:var(--gold)}
.brand .tag{font-size:10px;letter-spacing:2.5px;text-transform:uppercase;color:var(--muted)}
.brand .tag-cfo{font-weight:800;letter-spacing:2px;color:var(--navy)}
.nav-links{display:flex;align-items:center;gap:30px;font-size:14px;font-weight:500;color:var(--ink-soft)}
.nav-links a{transition:color .2s}
.nav-links a:hover{color:var(--gold)}
.nav-links .login{color:#8a8578}
.nav-links .lang{color:var(--gold);font-weight:700}
.nav-links .btn{padding:11px 22px;font-size:13px}
.nav-links .btn:hover{color:var(--ivory)}
.nav-toggle{display:none;flex-direction:column;gap:5px;padding:8px;background:none;border:0;cursor:pointer}
.nav-toggle span{width:22px;height:2px;background:var(--navy);transition:transform .25s ease,opacity .25s ease}
.nav-open .nav-toggle span:nth-child(1){transform:translateY(7px) rotate(45deg)}
.nav-open .nav-toggle span:nth-child(2){opacity:0}
.nav-open .nav-toggle span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}

/* ------------------------------------------------ HERO */
.hero{padding:88px 64px 64px;text-align:center}
.hero-inner{max-width:860px;margin:0 auto}
.hero h1{font-size:76px;line-height:1.03;letter-spacing:-.5px;margin:0 0 26px}
.hero .lede{font-size:18px;line-height:1.65;margin:0 auto 36px;max-width:640px}
.hero-ctas{display:flex;gap:14px;align-items:center;justify-content:center;margin-bottom:18px}
.hero-note{font-size:13px;color:var(--muted)}
.hero-img{width:100%;max-width:1180px;height:340px;margin:56px auto 0;object-fit:cover;border-radius:6px}

/* Inner-page hero */
.hero-sub{padding:80px 64px 70px;text-align:left}
.hero-sub h1{font-size:62px;margin:0 0 22px}
.hero-sub .lede{margin:0 0 34px;max-width:640px}
.hero-sub .hero-ctas{justify-content:flex-start}
.crumbs{font-size:13px;color:var(--muted);margin-bottom:24px}
.crumbs a{color:var(--gold)}

/* Navy hero (inner pages) */
.hero-navy{background:linear-gradient(180deg,#14304f 0%,#16304e 100%);padding:96px 64px 88px;text-align:center}
.hero-navy .hero-inner{max-width:900px}
.hero-navy .overline{color:var(--gold-light);margin-bottom:28px}
.hero-navy h1{color:var(--ivory);font-size:66px;line-height:1.06;letter-spacing:-.5px;margin:0 0 26px}
.hero-navy h1 .accent-line{color:var(--gold-light)}
.hero-navy .lede{color:var(--on-navy);max-width:680px}
.hero-navy .hero-note{color:var(--on-navy-2);font-size:13.5px;max-width:560px;margin:0 auto;line-height:1.6}
.hero-navy .btn-outline{border-color:#3a557a;color:var(--ivory)}
.nav-links .active{color:var(--navy);font-weight:700;border-bottom:2px solid var(--gold);padding-bottom:2px}

/* Platform screenshot stack (CFO page) */
.shot-stack{display:flex;flex-direction:column;gap:18px}
.shot-stack img{width:100%;border-radius:8px;box-shadow:0 24px 50px -20px rgba(0,0,0,.5)}
.shot-stack img+img{width:78%;margin-left:auto;margin-top:-60px}

/* Serif open-row FAQ (CFO page) */
.faq2{display:flex;flex-direction:column}
.faq2 details{border-top:1px solid var(--border-2)}
.faq2 details:last-child{border-bottom:1px solid var(--border-2)}
.faq2 summary{cursor:pointer;list-style:none;display:flex;justify-content:space-between;align-items:center;gap:24px;padding:24px 0}
.faq2 summary::-webkit-details-marker{display:none}
.faq2 summary .q{font-family:var(--serif);font-weight:600;font-size:23px;color:var(--navy)}
.faq2 summary::after{content:"+";font-family:var(--serif);font-size:28px;color:var(--gold);flex-shrink:0}
.faq2 details[open] summary::after{content:"–"}
.faq2 details p{font-size:14.5px;line-height:1.7;margin:0 0 26px;max-width:740px}

/* ------------------------------------------------ CREDIBILITY BAR */
.cred{background:var(--navy);padding:30px 64px}
.cred-grid{max-width:1180px;margin:0 auto;display:grid;grid-template-columns:1.1fr 1.3fr .9fr 1fr;gap:36px;align-items:center}
.cred-grid>div{font-size:13px;line-height:1.5;color:var(--ivory)}
.cred-grid>div+div{border-left:1px solid var(--navy-border);padding-left:36px}
.cred-grid b{font-weight:700}
.cred-grid small{display:block;color:var(--on-navy-2);font-size:12px}

/* ------------------------------------------------ SECTION HEADS */
.head-split{display:flex;justify-content:space-between;align-items:flex-end;gap:60px;margin-bottom:48px}
.head-split h2{font-size:52px;line-height:1.06}
.head-split .aside{max-width:460px}
.head-split .aside .accent-line{display:block;font-size:21px;margin-bottom:12px}
.head-split .aside p{font-size:15px;line-height:1.7}
.head-center{text-align:center;margin-bottom:50px}
.head-center h2{font-size:46px}

/* ------------------------------------------------ SERVICE GRID (1px gap cells) */
.cell-grid{display:grid;grid-template-columns:1fr 1fr;gap:1px;background:var(--border-2);border:1px solid var(--border-2);border-radius:4px;overflow:hidden}
.cell{background:var(--card);padding:42px 44px}
.cell .kicker,.pillar .kicker,.res-card .kicker{font-family:var(--serif);font-style:italic;font-size:16px;color:var(--gold);margin-bottom:12px}
.cell h3{font-size:27px;margin:0 0 18px}
.dash-list{display:flex;flex-direction:column;gap:9px;font-size:14px;line-height:1.55}
.dash-list>div{display:flex;gap:10px}
.dash-list>div::before{content:"—";color:var(--gold)}
.cell .link-gold{display:inline-block;margin-top:24px;font-size:14px}
.cell-sm{padding:28px 32px;font-size:14.5px}
.cell-sm b{color:var(--navy);font-weight:700}

/* ------------------------------------------------ CFO band + pillars */
.band-alt{background:var(--ivory-dark)}
.two-col{display:grid;grid-template-columns:1fr 1fr;gap:70px;align-items:start}
.two-col h2{font-size:46px;line-height:1.1}
.prose{font-size:15.5px;line-height:1.75;display:flex;flex-direction:column;gap:16px}
.pillars{display:grid;grid-template-columns:repeat(3,1fr);gap:28px;margin:56px 0 44px}
.pillar{background:var(--ivory);border:1px solid var(--border-2);border-radius:4px;padding:34px 32px}
.pillar h3{font-size:24px;margin:0 0 12px}
.pillar p{font-size:14.5px;line-height:1.65}
.band-alt .pillar{background:var(--ivory)}
.anchor-row{display:flex;align-items:center;justify-content:space-between;gap:40px;border-top:1px solid var(--border-3);padding-top:32px}
.anchor-row .note{font-size:14px}
.anchor-row .note b{color:var(--navy);font-weight:700}
.anchor-row .links{display:flex;gap:28px;flex-shrink:0}
.anchor-row .plain{font-size:15px;font-weight:600;color:var(--navy)}

/* ------------------------------------------------ TESTIMONIALS */
.quotes{display:grid;grid-template-columns:repeat(4,1fr);gap:24px;align-items:stretch}
.quote{background:var(--white);border:1px solid var(--border);border-radius:4px;padding:32px 28px;display:flex;flex-direction:column;gap:18px}
.stars{color:var(--gold-light);font-size:13px;letter-spacing:2px}
.quote p{font-family:var(--serif);font-size:19px;line-height:1.45;color:var(--navy);flex:1}
.quote cite{font-style:normal;font-size:13px;color:var(--muted)}
.quote cite b{font-weight:600;color:var(--ink-soft)}
.quotes-foot{text-align:center;margin-top:34px;font-size:14px}
.quotes-foot a{color:var(--gold);font-weight:600}

/* ------------------------------------------------ WHO WE SERVE (navy) */
.band-navy{background:var(--navy);text-align:center}
.band-navy h2{color:var(--ivory);font-size:42px;margin-bottom:18px}
.band-navy .lede{color:var(--on-navy);font-size:15.5px;line-height:1.7;max-width:640px;margin:0 auto 40px}
.industries{display:flex;justify-content:center;align-items:center;gap:26px;flex-wrap:wrap}
.industries span{font-family:var(--serif);font-size:27px;font-weight:600;color:var(--ivory)}
.industries .dot{width:5px;height:5px;background:var(--gold-light);border-radius:50%;padding:0}

/* ------------------------------------------------ ABOUT */
.about-grid{display:grid;grid-template-columns:340px 1fr;gap:70px;align-items:start;margin-bottom:54px}
.about-photo img{width:340px;height:400px;object-fit:cover;object-position:32% 22%;border-radius:5px;background:#e4dccb}
.about-photo .cap{margin-top:16px;font-size:14px;color:var(--navy);font-weight:600}
.about-photo .cap-sub{font-size:12.5px;color:var(--muted);margin-top:4px;line-height:1.5}
.about-grid h2{font-size:48px;margin:0 0 22px}
.lead-in{font-family:var(--serif);font-style:italic;font-size:22px;color:var(--navy);margin-bottom:28px}
.about-close{display:flex;align-items:flex-end;justify-content:space-between;gap:50px;margin-top:44px}
.about-close .prose{max-width:720px;gap:14px}
.about-close .strong{font-weight:600;color:var(--navy)}

/* ------------------------------------------------ STEPS */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:28px}
.step .num{font-family:var(--serif);font-style:italic;font-size:38px;color:var(--gold);margin-bottom:14px}
.step .t{font-family:var(--serif);font-weight:600;font-size:21px;color:var(--navy);margin-bottom:10px}
.step p{font-size:14px;line-height:1.65}

/* ------------------------------------------------ RESOURCES */
.res-grid{display:grid;grid-template-columns:1fr 1fr;gap:28px}
.res-card{background:var(--white);border:1px solid var(--border);border-radius:4px;padding:40px 42px;display:flex;flex-direction:column}
.res-card h3{font-size:27px;margin:0 0 14px}
.res-card p{font-size:14.5px;line-height:1.7;margin-bottom:26px;flex:1}
.res-card-navy{background:var(--navy);border:0}
.res-card-navy h3{color:var(--ivory)}
.res-card-navy p{color:var(--on-navy);flex:none}
.cal-form{display:flex;gap:10px;margin-bottom:12px}
.cal-form input{padding:13px 16px;border-radius:3px;border:1px solid var(--navy-border);background:var(--navy-dark);color:var(--ivory);font-family:var(--sans);font-size:14px}
.cal-form input::placeholder{color:#7f93ab}
.cal-form input[name="name"]{flex:.7;min-width:0}
.cal-form input[name="email"]{flex:1;min-width:0}
.cal-form button{padding:13px 22px;background:var(--gold-light);color:var(--navy);border:0;border-radius:3px;font-family:var(--sans);font-weight:700;font-size:14px;white-space:nowrap;cursor:pointer}
.cal-form button:hover{opacity:.9}
.fine{font-size:12px;color:var(--on-navy-2)}

/* ------------------------------------------------ CLOSING CTA */
.cta-band{background:var(--navy);text-align:center;padding:100px 64px}
.cta-band .accent-line{display:block;font-size:23px;color:var(--gold-light);margin-bottom:20px}
.cta-band h2{font-size:56px;color:var(--ivory);margin-bottom:18px}
.cta-band h2 em{font-style:normal;color:var(--gold-light)}
.cta-band p{font-size:16px;color:var(--on-navy);margin:0 auto 36px;max-width:540px}
.cta-band .btn{padding:17px 38px;font-size:16px}

/* ------------------------------------------------ CONTACT */
.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:80px;align-items:start}
.contact-grid h2{font-size:44px;margin-bottom:34px}
.rows{display:flex;flex-direction:column}
.row-line{display:flex;justify-content:space-between;align-items:baseline;gap:20px;padding:17px 0;border-bottom:1px solid var(--border)}
.row-line .k{font-size:13px;font-weight:700;color:var(--navy);letter-spacing:.5px;flex-shrink:0}
.row-line .v,.row-line a{font-size:14px;color:var(--body);text-align:right}
.row-line a.gold{color:var(--gold);font-weight:600}
.cform{background:var(--white);border:1px solid var(--border);border-radius:5px;padding:42px}
.cform h3{font-size:26px;margin:0 0 8px}
.cform .sub{font-size:14px;margin-bottom:26px;line-height:1.6}
.cform .fields{display:flex;flex-direction:column;gap:14px}
.cform .pair{display:flex;gap:14px}
.cform input,.cform textarea{width:100%;padding:14px 16px;border-radius:3px;border:1px solid #ddd4c4;background:var(--card);font-family:var(--sans);font-size:14px;color:var(--ink-soft)}
.cform textarea{min-height:110px;resize:vertical}
.cform .btn{width:100%;text-align:center;padding:15px}
.hidden-field{display:none}

/* ------------------------------------------------ PLATFORM (CFO page) */
.platform-band{background:var(--navy)}
.platform-band h2{color:var(--ivory)}
.platform-band .prose{color:var(--on-navy)}
.platform-shots{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin-top:44px}
.platform-shots img{width:100%;border-radius:4px;border:1px solid var(--navy-border)}

/* ------------------------------------------------ CFO APP SUB-SITE (app.elev8cfo.com) */
.badge-pill{display:inline-block;font-size:11px;letter-spacing:2.5px;text-transform:uppercase;color:var(--gold);border:1px solid #cbb48a;border-radius:20px;padding:7px 16px;margin-bottom:26px}

/* dashboard mockup card — CFO home hero */
.dash-mock{background:var(--white);border:1px solid var(--border);border-radius:8px;box-shadow:0 30px 70px -30px rgba(20,48,79,.35);overflow:hidden}
.dash-mock-bar{display:flex;align-items:center;justify-content:space-between;padding:14px 22px;background:var(--navy)}
.dash-mock-dots{display:flex;align-items:center;gap:8px}
.dash-mock-dots span{width:9px;height:9px;border-radius:50%;background:var(--navy-border);display:block}
.dash-mock-dots span:last-child{background:var(--gold-light)}
.dash-mock-label{font-size:12px;color:var(--on-navy-2)}
.dash-mock-body{padding:26px}
.dash-mock-stats{display:grid;grid-template-columns:1fr 1fr 1fr;gap:14px;margin-bottom:18px}
.dash-mock-stat{background:var(--card);border:1px solid #eee5d4;border-radius:6px;padding:16px 18px}
.dash-mock-stat .l{font-size:11px;letter-spacing:1px;text-transform:uppercase;color:#9a917f;margin-bottom:6px}
.dash-mock-stat .v{font-size:24px;font-weight:800;color:var(--navy)}
.dash-mock-stat .d{font-size:12px;font-weight:700;color:#1f8a5b;margin-top:3px}
.dash-mock-chart{border:1px solid #eee5d4;border-radius:6px;padding:18px 20px}
.dash-mock-chart-head{display:flex;justify-content:space-between;align-items:baseline;margin-bottom:14px}
.dash-mock-chart-head .t{font-size:13px;font-weight:700;color:var(--navy)}
.dash-mock-legend{display:flex;gap:14px;font-size:11px;color:#9a917f}
.dash-mock-legend span{display:inline-flex;align-items:center;gap:5px}
.dash-mock-legend i{width:8px;height:8px;border-radius:2px;display:inline-block;font-style:normal}
.dash-mock-bars{display:flex;align-items:flex-end;gap:9px;height:110px}
.dash-mock-bars div{flex:1;border-radius:3px 3px 0 0}

/* stats strip — reuses .cred/.cred-grid band, serif figure modifier */
.cred-grid .stat-n{font-family:var(--serif);font-weight:600;font-size:30px;color:var(--ivory)}
.cred-grid .stat-l{font-size:13px;color:var(--on-navy-2);margin-top:4px}

/* "what sets us apart" — 4-col top-rule band (CFO about) */
.divider-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:22px}
.divider-grid>div{border-top:1px solid var(--navy-border);padding-top:22px}
.divider-grid h3{font-family:var(--serif);font-weight:600;font-size:21px;color:var(--ivory);margin:0 0 10px}
.divider-grid p{font-size:13.5px;line-height:1.65;color:var(--on-navy);margin:0}

/* flat 3-tier pricing grid (equal height, no plinth) — CFO pricing */
.tiers-flat{display:grid;grid-template-columns:repeat(3,1fr);gap:26px;align-items:stretch}

/* monthly/annual billing toggle — CFO pricing */
.billing-toggle{display:inline-flex;align-items:center;gap:4px;background:var(--white);border:1px solid var(--border);border-radius:40px;padding:5px}
.billing-toggle button{padding:11px 20px;border-radius:40px;border:0;cursor:pointer;font-family:var(--sans);font-size:13.5px;font-weight:700;display:flex;align-items:center;gap:8px;background:transparent;color:var(--body)}
.billing-toggle button.active{background:var(--navy);color:var(--ivory)}
.billing-toggle .save-tag{font-size:10.5px;font-weight:700;letter-spacing:.5px;padding:3px 8px;border-radius:12px;background:var(--ivory-dark);color:var(--gold)}
.billing-toggle button.active .save-tag{background:var(--gold-light);color:var(--navy)}

/* two-column footer with Product/Company link groups — used across all 6 CFO pages */
footer.footer-cfo{padding:52px 64px 40px;background:var(--navy-dark);display:block}
.footer-cfo-top{max-width:1180px;margin:0 auto;display:flex;justify-content:space-between;gap:60px;padding-bottom:34px;border-bottom:1px solid var(--navy-border)}
.footer-cfo-brand{max-width:420px}
.footer-cfo-brand .desc{font-size:13px;line-height:1.7;color:#7f93ab;margin-top:14px}
.footer-cfo-cols{display:flex;gap:70px}
.footer-cfo-col .h{font-size:11px;letter-spacing:2px;text-transform:uppercase;color:var(--gold-light);margin-bottom:14px}
.footer-cfo-col{display:flex;flex-direction:column;gap:10px;font-size:13.5px}
.footer-cfo-col a{color:#8ba0bb}
.footer-cfo-col a:hover{color:var(--ivory)}
.footer-cfo-bottom{max-width:1180px;margin:0 auto;display:flex;justify-content:space-between;padding-top:20px;font-size:12px;color:#7f93ab;flex-wrap:wrap;gap:10px}

/* ------------------------------------------------ FAQ */
.faq{max-width:820px;margin:0 auto;display:flex;flex-direction:column;gap:12px}
.faq details{background:var(--white);border:1px solid var(--border);border-radius:4px;padding:0 26px}
.faq summary{cursor:pointer;list-style:none;padding:20px 0;font-weight:600;font-size:15.5px;color:var(--navy);display:flex;justify-content:space-between;align-items:center;gap:16px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";color:var(--gold);font-weight:600;font-size:22px;line-height:1;font-family:var(--serif)}
.faq details[open] summary::after{content:"–"}
.faq details p{padding:0 0 20px;font-size:14.5px;line-height:1.7}

/* ------------------------------------------------ BOOKING EMBED */
.booking{background:var(--ivory-dark)}
.embed-wrap{background:var(--white);border:1px solid var(--border);border-radius:4px;overflow:hidden;max-width:920px;margin:0 auto}
.calendly-inline-widget{min-width:320px;height:680px}

/* ------------------------------------------------ PRICING GATE */
.gate-grid{display:grid;grid-template-columns:1.05fr .95fr;gap:80px;align-items:start}
.gate-grid h1{font-size:58px;line-height:1.05;margin-bottom:22px}
.gate-grid .lede{font-size:16.5px;max-width:520px;margin-bottom:14px}
.gate-panel{background:var(--navy);border-radius:6px;padding:46px 48px}
.gate-panel h2{color:var(--ivory);font-size:30px;margin-bottom:8px}
.gate-panel .sub{font-size:14px;color:var(--on-navy);margin-bottom:28px}
.gate-fields{display:flex;flex-direction:column;gap:16px}
.gate-fields label{display:block;font-size:12.5px;font-weight:700;color:var(--gold-light);margin-bottom:7px}
.gate-fields input{width:100%;padding:14px 16px;border-radius:3px;border:1px solid var(--navy-border);background:var(--navy-dark);color:var(--ivory);font-family:var(--sans);font-size:15px}
.gate-fields input::placeholder{color:#7f93ab}
.gate-error{font-size:13px;color:#e8b4a0}
.gate-submit{margin-top:8px;padding:16px;background:var(--gold-light);color:var(--navy);border:0;border-radius:40px;font-family:var(--sans);font-weight:700;font-size:15px;cursor:pointer;width:100%}
.gate-submit:hover{opacity:.9}
.gate-fine{font-size:12px;line-height:1.6;color:var(--on-navy-2);text-align:center}
.gate-fine a{color:var(--on-navy);text-decoration:underline}

/* ------------------------------------------------ SERVICE TIERS */
.greeting{font-family:var(--serif);font-style:italic;font-size:20px;color:var(--gold);margin-bottom:18px}
.tier-credential{font-size:12.5px;letter-spacing:1.5px;text-transform:uppercase;color:#9a917f}
.ladder{display:grid;grid-template-columns:1fr 1.06fr 1fr;gap:24px;align-items:end}
.tier{display:flex;flex-direction:column;position:relative}
.tier-card{border-radius:6px 6px 0 0;padding:38px 34px;display:flex;flex-direction:column}
.tier-plinth{border-radius:0 0 2px 2px;background:linear-gradient(180deg,#1c3a5e,var(--navy))}
.tier-light{background:var(--white);border:1px solid var(--border)}
.tier-label{font-size:11px;letter-spacing:2.5px;text-transform:uppercase;color:#9a917f;margin-bottom:14px}
.tier-card h2{font-size:29px;margin-bottom:10px}
.tier-price{display:flex;align-items:baseline;gap:7px;margin-bottom:8px}
.tier-price .from{font-size:13px;color:#8a8578}
.tier-price .amt{font-family:var(--serif);font-weight:700;font-size:40px;color:var(--navy);font-variant-numeric:tabular-nums}
.tier-price .per{font-size:13.5px;color:#8a8578}
.tier-promise{font-family:var(--serif);font-style:italic;font-size:17.5px;line-height:1.4;color:var(--gold);margin-bottom:22px}
.tier-leadin{font-size:12.5px;font-weight:700;letter-spacing:1px;text-transform:uppercase;color:#9a917f;margin-bottom:14px}
.tier-list{display:flex;flex-direction:column;gap:10px;font-size:13.5px;line-height:1.55;color:var(--body)}
.tier-list>div{display:flex;gap:9px}
.tier-list>div::before{content:"—";color:var(--gold);font-weight:700;flex-shrink:0}
.tier-list sup a,.tier-list a.fn{color:var(--gold);font-weight:700}
.tier-cta{margin-top:28px;padding:14px;text-align:center;border:1px solid var(--navy);color:var(--navy);border-radius:40px;font-weight:600;font-size:14px}
.tier-featured{position:relative}
.tier-badge{position:absolute;top:-15px;left:50%;transform:translateX(-50%);background:var(--gold-light);color:var(--navy);font-size:11px;font-weight:700;letter-spacing:2px;text-transform:uppercase;padding:7px 20px;border-radius:40px;white-space:nowrap;z-index:2}
.tier-dark{background:var(--navy);border:2px solid var(--gold-light);box-shadow:0 28px 60px -24px rgba(20,48,79,.45);padding:42px 36px}
.tier-dark .tier-label{color:var(--gold-light)}
.tier-dark h2{color:var(--ivory)}
.tier-dark .tier-price .from,.tier-dark .tier-price .per{color:var(--on-navy-2)}
.tier-dark .tier-price .amt{color:var(--ivory);font-size:44px}
.tier-dark .tier-promise{color:var(--gold-light);font-size:18px}
.tier-dark .tier-leadin{color:var(--on-navy-2)}
.tier-dark .tier-list{color:var(--on-navy)}
.tier-dark .tier-list>div::before{color:var(--gold-light)}
.tier-dark .tier-cta{background:var(--gold-light);color:var(--navy);border:0;font-weight:700}
.ladder-foot-rule{height:1px;background:var(--navy);opacity:.35;margin-top:1px}
.ladder-foot{display:flex;justify-content:space-between;font-size:11px;letter-spacing:2px;text-transform:uppercase;color:#9a917f;padding-top:10px}
.conditions-box{max-width:1180px;margin:0 auto;background:var(--white);border:1px solid var(--border);border-radius:6px;padding:44px 48px}
.conditions-box h2{font-size:28px;margin-bottom:26px}
.conditions-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px 44px;font-size:13.5px;line-height:1.7;color:var(--body)}
.conditions-grid>div{display:flex;gap:12px}
.conditions-grid .num{font-family:var(--serif);font-weight:700;font-size:20px;color:var(--gold);line-height:1.2;flex-shrink:0}
.conditions-grid b{color:var(--navy);font-weight:700}
.fine-print{margin-top:30px;padding:20px 24px;background:#faf7f0;border-left:3px solid var(--gold-light);font-size:12.5px;line-height:1.75;color:var(--muted)}
.engage-steps{display:grid;grid-template-columns:repeat(4,1fr);gap:28px}
.engage-steps .num{font-family:var(--serif);font-weight:700;font-size:44px;color:var(--gold-light);margin-bottom:12px}
.engage-steps .t{font-size:15px;font-weight:700;color:var(--ivory);margin-bottom:8px}
.engage-steps p{font-size:13.5px;line-height:1.7;color:var(--on-navy)}

/* ------------------------------------------------ RESOURCES v2 */
.res-featured{background:var(--navy);border-radius:5px;padding:48px 52px;margin-bottom:26px;display:grid;grid-template-columns:1.25fr .75fr;gap:48px;align-items:center}
.res-featured .tag{font-size:11px;letter-spacing:2.5px;text-transform:uppercase;color:var(--gold-light);margin-bottom:14px}
.res-featured h3{color:var(--ivory);font-size:34px;line-height:1.15;margin-bottom:14px}
.res-featured p{color:var(--on-navy);font-size:15px;line-height:1.7;margin-bottom:26px;max-width:520px}
.res-stats{display:flex;flex-direction:column;gap:16px;border-left:1px solid var(--navy-border);padding-left:44px}
.res-stats .n{font-family:var(--serif);font-weight:700;font-size:30px;color:var(--ivory);font-variant-numeric:tabular-nums}
.res-stats .l{font-size:12px;color:var(--on-navy-2);margin-top:2px}
.res-tool-grid{display:grid;grid-template-columns:1fr 1fr;gap:26px}
.res-tool-grid-3{grid-template-columns:1fr 1fr 1fr}
.res-tool-grid .res-card,.res-tool-grid .res-card-navy{padding:40px 42px}
.res-tool-grid .tag{font-size:11px;letter-spacing:2.5px;text-transform:uppercase;color:var(--gold);margin-bottom:12px}
.res-tool-grid .res-card-navy .tag{color:var(--gold-light)}
.res-section-head{display:flex;align-items:baseline;gap:14px;margin-bottom:36px}
.res-section-head h2{font-size:38px}
.res-section-head .rule{flex:1;height:1px;background:var(--border-2)}

/* ------------------------------------------------ CALCULATORS (S-Corp / Quarterly Tax) */
.calc-grid{max-width:1080px;margin:0 auto;display:grid;grid-template-columns:1fr 1fr;gap:34px;align-items:start}
.calc-card{background:var(--white);border:1px solid var(--border);border-radius:5px;padding:42px}
.calc-card h2{font-size:26px;margin:0 0 26px}
.calc-field{margin-bottom:0}
.calc-field label{display:block;font-size:13px;font-weight:700;color:var(--navy);margin-bottom:8px}
.calc-input-row{display:flex;align-items:center;gap:12px;margin-bottom:8px}
.calc-input-row .cur{font-family:var(--serif);font-size:22px;color:var(--gold)}
.calc-input-row input[type=number]{flex:1;padding:14px 16px;border-radius:3px;border:1px solid #ddd4c4;background:var(--card);font-family:var(--sans);font-size:18px;font-weight:600;color:var(--navy)}
.calc-field input[type=range]{width:100%;margin-bottom:30px;accent-color:var(--gold)}
.calc-hint{font-size:12.5px;line-height:1.6;color:var(--muted);margin-bottom:0}
.calc-filing{display:flex;gap:10px;margin-bottom:30px}
.calc-filing button{flex:1;padding:12px 8px;border-radius:40px;font-family:var(--sans);font-size:13px;font-weight:600;cursor:pointer;background:var(--card);color:var(--body);border:1px solid #ddd4c4}
.calc-filing button.active{background:var(--navy);color:var(--ivory);border-color:var(--navy)}
.calc-result{display:flex;flex-direction:column;gap:18px}
.calc-result-hero{background:var(--navy);border-radius:5px;padding:38px 42px;text-align:center}
.calc-result-hero .tag{font-size:11px;letter-spacing:2.5px;text-transform:uppercase;color:var(--gold-light);margin-bottom:12px}
.calc-result-hero .amt{font-family:var(--serif);font-weight:600;font-size:58px;line-height:1;color:var(--ivory);font-variant-numeric:tabular-nums}
.calc-result-hero .note{font-size:13px;color:var(--on-navy-2);margin-top:12px}
.calc-breakdown{background:var(--white);border:1px solid var(--border);border-radius:5px;padding:30px 36px}
.calc-row{display:flex;justify-content:space-between;align-items:baseline;padding:13px 0;border-bottom:1px solid var(--border)}
.calc-row:last-child{border-bottom:0}
.calc-row .k{font-size:14px;color:var(--body)}
.calc-row .v{font-size:17px;font-weight:700;color:var(--navy);font-variant-numeric:tabular-nums}
.calc-row.total .k{font-weight:700;color:var(--navy)}
.calc-row.total .v{color:var(--gold)}
.calc-fine{font-size:12.5px;line-height:1.65;color:var(--muted);padding:0 6px}

/* ------------------------------------------------ TAX REFERENCE TABLES */
.ref-stack{max-width:920px;margin:0 auto;display:flex;flex-direction:column;gap:40px}
.ref-grid{display:grid;grid-template-columns:1fr 1fr;gap:40px}
.ref-card{background:var(--white);border:1px solid var(--border);border-radius:5px;padding:38px 42px}
.ref-card h2{font-size:28px;margin:0 0 6px}
.ref-card .sub{font-size:13.5px;color:var(--muted);margin:0 0 18px}
.ref-card .table-wrap{overflow-x:auto}
.ref-card table{border-collapse:collapse;width:100%}
.ref-card th{font-family:var(--sans);font-size:12px;letter-spacing:1.5px;text-transform:uppercase;color:var(--gold);text-align:left;padding:12px 18px;border-bottom:2px solid var(--border-2);font-weight:700;white-space:nowrap}
.ref-card td{font-family:var(--sans);font-size:14.5px;color:var(--body);padding:13px 18px;border-bottom:1px solid var(--border);white-space:nowrap}
.ref-card td:first-child{font-weight:700;color:var(--navy)}
.ref-card tr:last-child td{border-bottom:none}
.ref-foot-note{font-size:12.5px;line-height:1.65;color:var(--muted)}

/* ------------------------------------------------ DEDUCTIONS CHECKLIST */
.ded-progress{position:sticky;top:73px;z-index:50;background:var(--ivory-dark);border-bottom:1px solid var(--border-2);padding:16px 64px}
.ded-progress-inner{max-width:840px;margin:0 auto;display:flex;align-items:center;gap:24px}
.ded-progress-inner .count{font-family:var(--serif);font-weight:600;font-size:22px;color:var(--navy);white-space:nowrap}
.ded-progress-track{flex:1;height:6px;background:var(--border-3);border-radius:3px;overflow:hidden}
.ded-progress-fill{height:100%;background:var(--gold);border-radius:3px;transition:width .3s ease}
.ded-progress-note{font-size:13px;color:var(--muted);white-space:nowrap}
.ded-list{max-width:840px;margin:0 auto;display:flex;flex-direction:column;gap:44px}
.ded-section-head{display:flex;align-items:baseline;gap:14px;margin-bottom:18px}
.ded-section-head h2{font-size:28px;margin:0}
.ded-section-head .rule{flex:1;height:1px;background:var(--border-2)}
.ded-items{display:flex;flex-direction:column;gap:10px}
.ded-row{display:flex;gap:16px;align-items:flex-start;padding:16px 20px;border-radius:4px;cursor:pointer;border:1px solid var(--border);background:var(--white);font:inherit;text-align:left;width:100%}
.ded-row.checked{border-color:#cbb48a;background:var(--card)}
.ded-box{flex-shrink:0;width:22px;height:22px;margin-top:2px;border-radius:3px;display:flex;align-items:center;justify-content:center;font-size:14px;font-weight:700;background:var(--white);border:1px solid #cbb48a;color:transparent}
.ded-row.checked .ded-box{background:var(--gold);color:#fff;border-color:var(--gold)}
.ded-row .txt{font-size:14.5px;line-height:1.6;color:var(--body)}
.ded-row .txt b{font-weight:700;color:var(--navy)}
.ded-fine{font-size:12.5px;line-height:1.65;color:var(--muted)}

/* ------------------------------------------------ ENTITY QUIZ */
.quiz-shell{max-width:760px;margin:0 auto}
.quiz-progress-head{display:flex;justify-content:space-between;align-items:center;margin-bottom:14px}
.quiz-progress-track{height:6px;background:var(--border-2);border-radius:4px;overflow:hidden;margin-bottom:44px}
.quiz-progress-fill{height:100%;background:var(--gold);transition:width .4s ease}
.quiz-question{font-size:28px;margin-bottom:30px}
.quiz-options{display:flex;flex-direction:column;gap:14px;margin-bottom:34px}
.quiz-option{text-align:left;padding:20px 24px;border:1.5px solid var(--border);border-radius:6px;background:var(--white);font-family:var(--sans);font-size:15px;font-weight:600;color:var(--ink-soft);cursor:pointer}
.quiz-option:hover{border-color:var(--gold)}
.quiz-option.selected{border-color:var(--gold);background:#faf7f0}
.quiz-nav{display:flex;justify-content:space-between}
.quiz-back{font-size:14px;font-weight:600;color:var(--body);background:none;border:0;cursor:pointer}
.quiz-verdict{text-align:center}
.quiz-verdict h2{font-size:40px;margin-bottom:16px}
.quiz-reasons{text-align:left;max-width:560px;margin:0 auto 34px;display:flex;flex-direction:column;gap:12px}
.quiz-reasons>div{display:flex;gap:10px;font-size:14.5px;line-height:1.6;color:var(--body)}
.quiz-reasons>div::before{content:"—";color:var(--gold);font-weight:700;flex-shrink:0}
.quiz-card{background:var(--white);border:1px solid var(--border);border-radius:6px;padding:44px 46px}
.quiz-sub{font-size:14px;line-height:1.6;color:var(--muted);margin:0 0 6px}
.quiz-result{background:var(--navy);border-radius:6px;padding:52px 54px}
.quiz-result h2{color:var(--ivory)}
.quiz-result-eyebrow{font-size:12px;letter-spacing:2.5px;text-transform:uppercase;color:var(--gold-light);margin-bottom:16px}
.quiz-ctas{display:flex;gap:14px;flex-wrap:wrap;justify-content:center;margin-bottom:28px}
.quiz-result .btn-outline{border-color:#3a557a;color:var(--ivory)}
.quiz-restart button{background:none;border:0;padding:0;font-family:var(--sans);font-size:13.5px;font-weight:600;color:var(--on-navy-2);cursor:pointer}
.quiz-disclaimer{font-size:12.5px;line-height:1.65;color:var(--muted);margin-top:22px;padding:0 6px}

/* ------------------------------------------------ FOOTER */
footer{padding:46px 64px;background:var(--navy-dark);display:flex;align-items:center;justify-content:space-between;gap:20px;flex-wrap:wrap}
footer .brand-line{display:flex;align-items:baseline;gap:16px}
footer .word{font-family:var(--serif);font-size:25px;font-weight:700;color:var(--ivory)}
footer .word em{font-style:normal;color:var(--gold-light)}
footer .tag-cfo{color:var(--ivory)}
footer .copy{font-size:12px;color:#7f93ab}
footer nav{font-size:13px;color:#8ba0bb;display:flex;gap:26px;flex-wrap:wrap}
footer nav a:hover{color:var(--ivory)}

/* ------------------------------------------------ SCROLL REVEAL */
@media (prefers-reduced-motion:no-preference){
  .reveal-init section{transition:opacity .65s ease,transform .65s ease}
  section.reveal-pending{opacity:0;transform:translateY(22px)}
}

/* ============================================================
   RESPONSIVE — per Elev8 Mobile Preview.dc.html
   ============================================================ */
@media (max-width:980px){
  section,.hero,.hero-sub,.cta-band{padding-left:32px;padding-right:32px}
  .nav{padding:14px 24px}
  .cred{padding:24px 32px}
  footer{padding:36px 32px}
  .hero h1{font-size:54px}
  .hero-sub h1{font-size:46px}
  .head-split{flex-direction:column;align-items:flex-start;gap:24px}
  .head-split h2,.two-col h2{font-size:40px}
  .two-col,.about-grid,.contact-grid,.res-grid,.platform-shots{grid-template-columns:1fr;gap:36px}
  .pillars,.steps{grid-template-columns:1fr 1fr;gap:20px}
  .quotes{grid-template-columns:1fr 1fr}
  .cred-grid{grid-template-columns:1fr 1fr;gap:20px}
  .cred-grid>div+div{border-left:0;padding-left:0}
  .about-photo img{width:100%;height:320px;object-position:32% 20%}
  .anchor-row,.about-close{flex-direction:column;align-items:flex-start;gap:22px}
  .gate-grid{grid-template-columns:1fr;gap:40px}
  .ladder{grid-template-columns:1fr;gap:36px}
  .tier-plinth{display:none}
  .conditions-grid{grid-template-columns:1fr}
  .engage-steps{grid-template-columns:1fr 1fr}
  .res-featured{grid-template-columns:1fr;gap:28px}
  .res-stats{border-left:0;padding-left:0;flex-direction:row;flex-wrap:wrap;gap:28px}
  .res-tool-grid{grid-template-columns:1fr}
  .calc-grid,.ref-grid{grid-template-columns:1fr;gap:30px}
  .ded-progress{padding:14px 32px;top:62px}
  .dash-mock-stats{gap:10px}
  .divider-grid{grid-template-columns:1fr 1fr}
  .tiers-flat{grid-template-columns:1fr;gap:30px}
  .footer-cfo-top{flex-direction:column;gap:30px}
  .footer-cfo-cols{gap:40px}
}

@media (max-width:640px){
  section,.hero,.hero-sub,.cta-band{padding:58px 20px}
  .nav{padding:12px 20px}
  .brand .tag{display:none}
  .brand .word{font-size:24px}
  .nav-toggle{display:flex}
  .nav-links{display:none;position:absolute;top:100%;left:0;right:0;flex-direction:column;align-items:stretch;gap:0;background:var(--ivory);border-bottom:1px solid var(--border);padding:8px 20px 20px}
  .nav-open .nav-links{display:flex}
  .nav-links a{padding:13px 0;border-bottom:1px solid var(--border);font-size:15px}
  .nav-links a:last-child{border-bottom:0}
  .nav-links .btn{margin-top:12px;text-align:center;padding:14px}
  .hero{padding-top:38px}
  .hero h1{font-size:40px;line-height:1.05}
  .hero .lede{font-size:14px}
  .hero-ctas{flex-direction:column;align-items:stretch}
  .hero-ctas .btn{padding:15px;text-align:center}
  .hero-img{height:190px;margin-top:34px;border-radius:4px}
  .hero-sub h1{font-size:36px}
  .hero-navy{padding:58px 20px}
  .hero-navy h1{font-size:38px}
  .shot-stack img+img{width:100%;margin-top:0}
  .faq2 summary .q{font-size:19px}
  .head-split h2,.two-col h2,.about-grid h2{font-size:30px}
  .head-center h2,.band-navy h2,.contact-grid h2{font-size:30px}
  .cta-band h2{font-size:36px}
  .cell-grid{grid-template-columns:1fr;gap:12px;background:transparent;border:0;overflow:visible}
  .cell{border:1px solid var(--border-2);border-radius:4px;padding:20px 22px}
  .cell h3{font-size:21px}
  /* mobile spec: CFO card renders navy */
  .cell-cfo{background:var(--navy);border-color:var(--navy)}
  .cell-cfo .kicker{color:var(--gold-light)}
  .cell-cfo h3{color:var(--ivory)}
  .cell-cfo .dash-list{color:var(--on-navy)}
  .cell-cfo .link-gold{color:var(--gold-light)}
  .pillars,.steps,.quotes,.cred-grid{grid-template-columns:1fr}
  .industries span{font-size:21px}
  .cal-form{flex-direction:column}
  .cform{padding:26px 20px}
  .cform .pair{flex-direction:column}
  .row-line{flex-direction:column;align-items:flex-start;gap:4px}
  .row-line .v,.row-line a{text-align:left}
  footer{flex-direction:column;align-items:flex-start}
  .gate-grid h1,.tier-card h2{font-size:32px}
  .gate-panel{padding:30px 26px}
  .tier-card{padding:28px 24px}
  .tier-price .amt,.tier-dark .tier-price .amt{font-size:34px}
  .tier-badge{position:static;transform:none;display:inline-block;margin-bottom:14px}
  .conditions-box{padding:28px 22px}
  .engage-steps{grid-template-columns:1fr}
  .res-featured{padding:32px 26px}
  .quiz-question{font-size:22px}
  .quiz-card{padding:28px 24px}
  .quiz-result{padding:34px 28px}
  .quiz-verdict h2{font-size:28px}
  .quiz-ctas{flex-direction:column;align-items:stretch}
  .quiz-ctas .btn{text-align:center}
  .calc-card{padding:26px 22px}
  .calc-result-hero{padding:28px 24px}
  .calc-result-hero .amt{font-size:44px}
  .calc-filing{flex-direction:column}
  .calc-breakdown{padding:22px 20px}
  .ref-card{padding:26px 22px}
  .ref-card h2{font-size:23px}
  .ded-progress{padding:12px 20px;top:53px}
  .ded-progress-inner{flex-wrap:wrap;gap:10px}
  .ded-progress-inner .count{font-size:18px}
  .ded-progress-note{width:100%}
  .ded-list{gap:32px}
  .ded-row{padding:14px 16px}
  .dash-mock-body{padding:18px}
  .dash-mock-stats{grid-template-columns:1fr 1fr 1fr;gap:8px}
  .dash-mock-stat{padding:12px 12px}
  .dash-mock-stat .v{font-size:19px}
  .divider-grid{grid-template-columns:1fr}
  .billing-toggle{width:100%}
  .billing-toggle button{flex:1;justify-content:center}
  .footer-cfo-cols{flex-direction:column;gap:26px}
  .footer-cfo-bottom{flex-direction:column}
}