/* KE & Associates — Kirkland CPA.
   One stylesheet, no framework, no webfonts. The old site shipped 1.5 MB of CSS
   and JS before a single image; the whole point here is that it doesn't. */

:root {
  --ink:        #10293f;   /* headings, deepened from the logo's wordmark blue */
  --navy:       #16344e;
  --blue:       #2a6da6;   /* the logo blue itself — links, accents */
  --blue-dark:  #1d5688;
  --tint:       #eaf2f9;
  --green:      #2f8b57;   /* the logo green, taken down to something a CPA can wear */
  --paper:      #ffffff;
  --paper-warm: #f8fafb;
  --text:       #2b3743;
  --muted:      #5d6c7b;
  --line:       #dde5ec;
  --ink-deep:   #081a2b;   /* the dark end, for hero and footer */
  --sky:        #7cc3ea;   /* light blue, on dark only */
  --mint:       #6fd39d;   /* light green, on dark only */
  --shadow:     0 1px 2px rgba(16,41,63,.06), 0 8px 24px rgba(16,41,63,.06);
  --lift:       0 2px 4px rgba(16,41,63,.05), 0 14px 34px rgba(16,41,63,.10);
  --glow:       0 10px 28px rgba(42,109,166,.30);
  --serif:      "Iowan Old Style", "Palatino Linotype", Palatino, Georgia, "Times New Roman", serif;
  --sans:       -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  --wrap:       1120px;
}

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

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

body {
  margin: 0;
  font-family: var(--sans);
  font-size: 17px;
  line-height: 1.65;
  color: var(--text);
  background: var(--paper);
  -webkit-font-smoothing: antialiased;
}

h1, h2, h3, h4 { font-family: var(--serif); color: var(--ink); line-height: 1.2; margin: 0 0 .5em; font-weight: 600; }
h1 { font-size: clamp(2rem, 4.6vw, 3.1rem); letter-spacing: -.01em; }
h2 { font-size: clamp(1.55rem, 3vw, 2.15rem); }
h3 { font-size: 1.2rem; }
p  { margin: 0 0 1.1em; }
a  { color: var(--blue-dark); }
a:hover { color: var(--ink); }
img { max-width: 100%; height: auto; display: block; }

.wrap { max-width: var(--wrap); margin: 0 auto; padding: 0 24px; }
.narrow { max-width: 760px; }

/* ── preview notice ─────────────────────────────────────────────── */
.preview-bar {
  background: #7a2e18; color: #fff; font-size: 14.5px; line-height: 1.5;
  padding: 10px 0; text-align: center;
}
.preview-bar strong { color: #ffd9a8; }
.preview-bar a { color: #ffd9a8; }

/* ── header ─────────────────────────────────────────────────────── */
.topbar {
  background: var(--navy); color: #c9dbea; font-size: 14.5px;
  padding: 7px 0;
}
.topbar .wrap { display: flex; gap: 22px; flex-wrap: wrap; align-items: center; justify-content: flex-end; }
.topbar a { color: #eaf2f9; text-decoration: none; font-weight: 600; }
.topbar a:hover { color: #fff; text-decoration: underline; }

.site-header { background: var(--paper); border-bottom: 1px solid var(--line); position: sticky; top: 0; z-index: 40; }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; gap: 20px; padding-top: 14px; padding-bottom: 14px; }
.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; }
.brand img { width: 132px; height: auto; }
.brand-text { display: none; }

.nav { display: flex; align-items: center; gap: 6px; flex-wrap: wrap; }
.nav a {
  color: var(--ink); text-decoration: none; font-weight: 600; font-size: 15.5px;
  padding: 9px 13px; border-radius: 6px;
}
.nav a:hover { background: var(--tint); color: var(--blue-dark); }
.nav a[aria-current="page"] { color: var(--blue-dark); background: var(--tint); }

.btn {
  display: inline-block;
  background: linear-gradient(135deg, var(--blue) 0%, var(--blue-dark) 62%, #16496f 100%);
  color: #fff !important;
  text-decoration: none; font-weight: 600; font-size: 16px;
  padding: 13px 26px; border-radius: 7px; border: 1px solid rgba(255,255,255,.10);
  box-shadow: var(--glow);
  transition: transform .15s ease, box-shadow .15s ease, filter .15s ease;
}
.btn:hover { transform: translateY(-1px); box-shadow: 0 14px 34px rgba(42,109,166,.42); filter: brightness(1.06); }
.btn:active { transform: translateY(0); }

.btn-ghost {
  background: transparent; color: var(--ink) !important;
  border-color: var(--line); box-shadow: none;
}
.btn-ghost:hover { background: var(--tint); border-color: var(--blue); color: var(--blue-dark) !important; box-shadow: none; filter: none; }

/* ghost sitting on the dark hero */
.hero .btn-ghost, .sec-navy .btn-ghost {
  color: #eaf4fb !important; border-color: rgba(160,205,235,.36);
  background: rgba(255,255,255,.05);
}
.hero .btn-ghost:hover, .sec-navy .btn-ghost:hover {
  background: rgba(255,255,255,.12); border-color: var(--sky); color: #fff !important;
}
.btn-sm { padding: 9px 16px; font-size: 15px; }

/* ── hero ───────────────────────────────────────────────────────────
   Dark panel lit by two large off-canvas radial glows, over a faint grid
   that is masked out towards the bottom so it never reads as a texture.
   The blue-to-green sweep is taken from the firm's own logo — a green
   arrow rising across blue bars — not borrowed from anywhere. */
.hero {
  position: relative; isolation: isolate; overflow: hidden;
  background:
    radial-gradient(1100px 560px at 12% -12%, rgba(42,109,166,.55), transparent 62%),
    radial-gradient(820px 460px at 92% 6%,   rgba(47,139,87,.28),  transparent 60%),
    linear-gradient(180deg, #103049 0%, var(--ink-deep) 78%);
  border-bottom: 1px solid #0c2438;
  color: #cfe0ee;
}
.hero::before {                       /* graph-paper grid, quietly */
  content: ""; position: absolute; inset: 0; z-index: -1; pointer-events: none;
  background-image:
    linear-gradient(rgba(124,195,234,.07) 1px, transparent 1px),
    linear-gradient(90deg, rgba(124,195,234,.07) 1px, transparent 1px);
  background-size: 46px 46px;
  -webkit-mask-image: radial-gradient(120% 92% at 50% 0%, #000 32%, transparent 80%);
          mask-image: radial-gradient(120% 92% at 50% 0%, #000 32%, transparent 80%);
}
.hero .wrap { padding-top: 76px; padding-bottom: 76px; }
.hero-grid { display: grid; grid-template-columns: 1.15fr .85fr; gap: 56px; align-items: center; }
.hero h1, .hero h2 { color: #fff; }
.hero h1 { margin-bottom: .35em; }
.hero .lede { color: #b3cadd; }

.eyebrow {
  text-transform: uppercase; letter-spacing: .13em; font-size: 13px; font-weight: 700;
  color: var(--mint); margin: 0 0 14px;
}
.grad {
  background: linear-gradient(100deg, var(--mint), var(--sky) 62%);
  -webkit-background-clip: text; background-clip: text; color: transparent;
}
.lede { font-size: 19px; color: var(--muted); max-width: 34em; }
.hero-actions { display: flex; gap: 12px; flex-wrap: wrap; margin-top: 28px; }

/* glass panel on the dark hero */
.hero-card {
  background: linear-gradient(180deg, rgba(255,255,255,.085), rgba(255,255,255,.03));
  border: 1px solid rgba(160,205,235,.22); border-radius: 12px;
  padding: 26px 28px;
  -webkit-backdrop-filter: blur(14px); backdrop-filter: blur(14px);
  box-shadow: 0 18px 46px rgba(4,16,28,.42);
}
.hero-card h2 { font-size: 1.15rem; margin-bottom: .6em; color: #fff; }
.hero-card dl { margin: 0; display: grid; grid-template-columns: auto 1fr; gap: 9px 14px; font-size: 16px; }
.hero-card dt { color: #93b2cb; }
.hero-card dd { margin: 0; font-weight: 600; color: #fff; }
.hero-card dd a { text-decoration: none; color: var(--sky); }
.hero-card dd a:hover { color: #fff; }
.hero-card .muted-line { font-size: 16px; color: #a8c2d6; }

/* ── sections ───────────────────────────────────────────────────── */
.sec { padding: 64px 0; }
.sec-tint { background: var(--paper-warm); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.sec-navy {
  position: relative; isolation: isolate; overflow: hidden; color: #d6e4f0;
  background:
    radial-gradient(700px 260px at 50% 0%, rgba(47,139,87,.20), transparent 70%),
    linear-gradient(180deg, #14344e 0%, #0d2639 100%);
}
.sec-navy h2, .sec-navy h3 { color: #fff; }
.sec-head { max-width: 42em; margin-bottom: 38px; }
.sec-head p { color: var(--muted); font-size: 18px; margin-bottom: 0; }
.sec-navy .sec-head p { color: #b9cee0; }

/* ── service cards ──────────────────────────────────────────────── */
.cards { display: grid; grid-template-columns: repeat(auto-fill, minmax(268px, 1fr)); gap: 18px; }
.card {
  position: relative; overflow: hidden;
  background: linear-gradient(180deg, #fff 0%, #fbfdfe 100%);
  border: 1px solid var(--line); border-radius: 10px;
  padding: 22px 22px 20px;
  box-shadow: var(--shadow);
  transition: border-color .18s ease, transform .18s ease, box-shadow .18s ease;
}
.card::after {                        /* a light that comes up on hover */
  content: ""; position: absolute; inset: 0; pointer-events: none; opacity: 0;
  background: radial-gradient(340px 130px at 12% 0%, rgba(42,109,166,.09), transparent 68%);
  transition: opacity .18s ease;
}
.card:hover { border-color: #a9c9e2; transform: translateY(-3px); box-shadow: var(--lift); }
.card:hover::after { opacity: 1; }
.card h3 { font-size: 1.06rem; margin-bottom: .45em; position: relative; }
.card h3 a { color: inherit; text-decoration: none; }
.card p { font-size: 15.5px; color: var(--muted); margin: 0; position: relative; }
.card-rule {
  width: 34px; height: 3px; border-radius: 2px; margin-bottom: 15px;
  background: linear-gradient(90deg, var(--green), var(--blue));
}

/* ── service detail ─────────────────────────────────────────────── */
.svc { padding: 34px 0; border-bottom: 1px solid var(--line); }
.svc:last-child { border-bottom: 0; }
.svc h2 { font-size: 1.5rem; scroll-margin-top: 90px; }
.svc h3 { font-size: 1.05rem; margin-top: 1.4em; color: var(--blue-dark); font-family: var(--sans); font-weight: 700; }
.svc ul { padding-left: 1.15em; }
.svc li { margin-bottom: .35em; }

/* ── testimonials ───────────────────────────────────────────────── */
.quotes { display: grid; grid-template-columns: repeat(auto-fit, minmax(300px, 1fr)); gap: 20px; }
.quote {
  background: #fff; border: 1px solid var(--line); border-left: 3px solid var(--green);
  border-radius: 8px; padding: 24px 26px; font-size: 16px;
}
.quote p { color: var(--text); }
.quote footer { font-size: 14.5px; color: var(--muted); margin-top: 14px; }
.quote footer b { color: var(--ink); display: block; font-size: 15.5px; }

/* ── facts strip ────────────────────────────────────────────────── */
.facts { display: grid; grid-template-columns: repeat(auto-fit, minmax(210px, 1fr)); gap: 30px; }
.facts > div { padding-left: 18px; border-left: 1px solid rgba(124,195,234,.22); }
.facts .l {
  font-size: 12.5px; letter-spacing: .13em; text-transform: uppercase;
  color: #8fb0c9; font-weight: 700; margin-bottom: 10px;
}
.facts .n {
  font-family: var(--serif); font-size: 2.5rem; line-height: 1.05;
  background: linear-gradient(100deg, #ffffff, var(--sky) 78%);
  -webkit-background-clip: text; background-clip: text; color: transparent;
}
/* The gradient is for the single big number only. On a phrase it fades the
   last words out and just reads as broken. */
.facts .n.sm {
  font-size: 1.42rem; line-height: 1.28;
  background: none;
  -webkit-background-clip: border-box; background-clip: border-box;
  color: #e9f3fb;
}

/* ── tax tips ───────────────────────────────────────────────────── */
.tip { border-bottom: 1px solid var(--line); padding: 30px 0; }
.tip:last-child { border-bottom: 0; }
.tip h3 { font-size: 1.28rem; font-family: var(--serif); color: var(--ink); scroll-margin-top: 90px; }
.toc { background: var(--tint); border-radius: 8px; padding: 20px 24px; margin-bottom: 8px; }
.toc h2 { font-size: 1.05rem; font-family: var(--sans); margin-bottom: .6em; }
.toc ul { margin: 0; padding-left: 1.1em; columns: 2; column-gap: 32px; }
.toc li { margin-bottom: .3em; font-size: 15.5px; }

/* ── form ───────────────────────────────────────────────────────── */
.form { display: grid; gap: 16px; max-width: 620px; }
.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.form label { display: block; font-weight: 600; font-size: 15px; color: var(--ink); }
.form label i { color: #b4442a; font-style: normal; }
.form input, .form select, .form textarea {
  width: 100%; margin-top: 6px; padding: 11px 13px; font: inherit; font-size: 16px;
  color: var(--text); background: #fff;
  border: 1px solid #c6d2de; border-radius: 6px;
}
.form input:focus, .form select:focus, .form textarea:focus {
  outline: 2px solid var(--blue); outline-offset: 1px; border-color: var(--blue);
}
.form textarea { resize: vertical; }
.hp { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }
.form-note { font-size: 14.5px; color: var(--muted); }
#formMsg { font-size: 15.5px; padding: 12px 14px; border-radius: 6px; display: none; }
#formMsg.ok  { display: block; background: #e6f4ec; border: 1px solid #9ed0b4; color: #1d6b41; }
#formMsg.err { display: block; background: #fbecea; border: 1px solid #e2b4ac; color: #92301c; }

/* ── contact panel ──────────────────────────────────────────────── */
.contact-grid { display: grid; grid-template-columns: 1.1fr .9fr; gap: 48px; align-items: start; }
.info-card { background: var(--paper-warm); border: 1px solid var(--line); border-radius: 9px; padding: 26px 28px; }
.info-card h2 { font-size: 1.2rem; }
.info-card dl { display: grid; grid-template-columns: auto 1fr; gap: 10px 16px; margin: 0 0 4px; font-size: 16px; }
.info-card dt { color: var(--muted); }
.info-card dd { margin: 0; color: var(--ink); font-weight: 600; }
.info-card dd a { text-decoration: none; }

.flag {
  background: #fff8ec; border: 1px solid #e8cfa4; border-left: 3px solid #c98a2b;
  border-radius: 6px; padding: 14px 18px; font-size: 15px; color: #6b4a15; margin: 18px 0;
}
.flag b { color: #4d340c; }

/* ── footer ─────────────────────────────────────────────────────── */
.site-footer {
  position: relative; overflow: hidden; color: #a9c1d6; padding: 54px 0 26px; font-size: 15.5px;
  background:
    radial-gradient(900px 320px at 20% 0%, rgba(42,109,166,.34), transparent 66%),
    radial-gradient(600px 260px at 88% 12%, rgba(47,139,87,.16), transparent 64%),
    linear-gradient(180deg, #0e2a41 0%, var(--ink-deep) 76%);
}
.foot-grid { display: grid; grid-template-columns: 1.4fr 1fr 1fr; gap: 40px; }
.site-footer h3 { color: #fff; font-size: 1rem; font-family: var(--sans); margin-bottom: .8em; }
.site-footer a { color: #cfe0ee; text-decoration: none; }
.site-footer a:hover { color: #fff; text-decoration: underline; }
.site-footer ul { list-style: none; margin: 0; padding: 0; }
.site-footer li { margin-bottom: .45em; }
.foot-bottom { border-top: 1px solid #24455f; margin-top: 38px; padding-top: 20px; font-size: 14px; color: #7f9bb3; }

/* ── responsive ─────────────────────────────────────────────────── */
@media (max-width: 900px) {
  .hero-grid, .contact-grid, .foot-grid { grid-template-columns: 1fr; gap: 34px; }
  .hero .wrap { padding-top: 46px; padding-bottom: 46px; }
  .sec { padding: 48px 0; }
}
@media (max-width: 640px) {
  body { font-size: 16.5px; }
  .site-header .wrap { flex-wrap: wrap; }
  .nav { width: 100%; gap: 2px; }
  .nav a { padding: 8px 10px; font-size: 15px; }
  .form-row { grid-template-columns: 1fr; }
  .toc ul { columns: 1; }
  .topbar .wrap { justify-content: center; gap: 14px; }
}

@media print {
  .preview-bar, .topbar, .nav, .hero-actions, .site-footer { display: none; }
}