/* ============================================================
   PRANAV DAVE CPA — Design System: "Modern Trust"
   Blue / White / Black — no other hues
   ============================================================ */

/* ── 1. DESIGN TOKENS ──────────────────────────────────────── */
:root {
  --ink:        #0A0C10;
  --white:      #FFFFFF;
  --soft-white: #F5F7FA;
  --blue:       #1E5EFF;
  --deep-blue:  #0B2A6B;
  --gray:       #6B7280;
  --blue-rule:  rgba(30, 94, 255, 0.18);

  --font-display: 'Space Grotesk', sans-serif;
  --font-body:    'Inter', sans-serif;

  --sp-1:  0.25rem;
  --sp-2:  0.5rem;
  --sp-3:  0.75rem;
  --sp-4:  1rem;
  --sp-5:  1.25rem;
  --sp-6:  1.5rem;
  --sp-8:  2rem;
  --sp-10: 2.5rem;
  --sp-12: 3rem;
  --sp-16: 4rem;
  --sp-20: 5rem;
  --sp-24: 6rem;
  --sp-32: 8rem;

  --max-width: 1200px;
  --gutter:    1.25rem;

  --ease-out:    cubic-bezier(0.16, 1, 0.3, 1);
  --ease-in-out: cubic-bezier(0.45, 0, 0.55, 1);

  --z-canvas:    0;
  --z-hero:      1;
  --z-content:   2;
  --z-nav:       100;
  --z-drawer:    200;
}

/* ── 2. CSS RESET ──────────────────────────────────────────── */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

html {
  scroll-behavior: auto;
  -webkit-text-size-adjust: 100%;
  tab-size: 4;
}

body {
  font-family: var(--font-body);
  font-size: 1rem;
  line-height: 1.7;
  color: var(--ink);
  background: var(--white);
  overflow-x: hidden;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

img, video, svg { display: block; max-width: 100%; }
a { color: inherit; text-decoration: none; }
ul, ol { list-style: none; }
button, input, textarea, select { font: inherit; }

h1, h2, h3, h4, h5, h6 {
  font-family: var(--font-display);
  font-weight: 700;
  line-height: 1.1;
  letter-spacing: -0.03em;
}

/* ── 3. BASE TYPOGRAPHY ────────────────────────────────────── */
.text-display {
  font-family: var(--font-display);
  font-size: clamp(2.5rem, 6vw, 5rem);
  font-weight: 700;
  letter-spacing: -0.04em;
  line-height: 1.05;
}

.text-h1 { font-size: clamp(2rem, 4vw, 3.5rem); font-weight: 700; letter-spacing: -0.03em; }
.text-h2 { font-size: clamp(1.75rem, 3vw, 2.75rem); font-weight: 700; letter-spacing: -0.025em; }
.text-h3 { font-size: clamp(1.125rem, 2vw, 1.5rem); font-weight: 600; letter-spacing: -0.02em; }
.text-h4 { font-size: 1.0625rem; font-weight: 600; letter-spacing: -0.01em; }

.text-body-lg { font-size: 1.125rem; line-height: 1.75; }
.text-small    { font-size: 0.875rem; line-height: 1.5; }

.text-blue  { color: var(--blue); }
.text-gray  { color: var(--gray); }
.text-white { color: var(--white); }
.text-ink   { color: var(--ink); }

.text-center { text-align: center; }
.max-w-prose { max-width: 680px; }

/* ── 4. LAYOUT ─────────────────────────────────────────────── */
.container {
  width: 100%;
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 0 var(--gutter);
}

.section       { padding: var(--sp-24) 0; }
.section--lg   { padding: var(--sp-32) 0; }
.section--sm   { padding: var(--sp-16) 0; }

.section-rule {
  border: none;
  border-top: 1px solid var(--blue-rule);
}

/* Scroll-margin for anchor targets (sticky header offset) */
[id] { scroll-margin-top: 100px; }

/* ── 5. ACCESSIBILITY UTILITIES ────────────────────────────── */
.skip-link {
  position: absolute;
  top: -100px;
  left: 1rem;
  background: var(--blue);
  color: #fff;
  padding: 0.5rem 1rem;
  border-radius: 4px;
  font-family: var(--font-display);
  font-weight: 600;
  font-size: 0.875rem;
  z-index: 9999;
  transition: top 0.2s;
}
.skip-link:focus { top: 1rem; }

.visually-hidden {
  position: absolute;
  width: 1px; height: 1px;
  padding: 0; margin: -1px;
  overflow: hidden;
  clip: rect(0,0,0,0);
  white-space: nowrap;
  border: 0;
}

*:focus-visible {
  outline: 2px solid var(--blue);
  outline-offset: 3px;
}

/* ── 6. HEADER & NAV ───────────────────────────────────────── */
.site-header {
  position: fixed;
  top: 0; left: 0; right: 0;
  z-index: var(--z-nav);
  transition: background 0.35s var(--ease-out),
              padding   0.35s var(--ease-out),
              box-shadow 0.35s var(--ease-out);
  padding: 1.375rem 0;
}

.site-header.transparent { background: transparent; }
.site-header.solid {
  background: var(--white);
  box-shadow: 0 1px 0 var(--blue-rule), 0 2px 24px rgba(0,0,0,0.06);
  padding: 0.875rem 0;
}

.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: var(--sp-6);
}

/* Wordmark */
.site-logo {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  flex-shrink: 0;
}

.logo-mark {
  width: 38px; height: 38px;
  background: var(--blue);
  border-radius: 6px;
  display: flex; align-items: center; justify-content: center;
  flex-shrink: 0;
  transition: transform 0.25s var(--ease-out);
}
.site-logo:hover .logo-mark { transform: scale(1.06); }

.logo-mark span {
  font-family: var(--font-display);
  font-size: 0.875rem;
  font-weight: 700;
  color: #fff;
  letter-spacing: -0.02em;
}

.logo-text { display: flex; flex-direction: column; gap: 0; }

.logo-name {
  font-family: var(--font-display);
  font-size: 0.875rem;
  font-weight: 700;
  letter-spacing: -0.01em;
  line-height: 1.2;
  transition: color 0.3s;
}

.logo-tagline {
  font-family: var(--font-body);
  font-size: 0.625rem;
  font-weight: 500;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  color: var(--gray);
  line-height: 1.2;
}

.site-header.transparent .logo-name  { color: var(--white); }
.site-header.transparent .logo-tagline { color: rgba(255,255,255,0.55); }
.site-header.solid .logo-name        { color: var(--ink); }

/* Desktop nav */
.main-nav {
  display: none;
  align-items: center;
}

.main-nav a {
  font-family: var(--font-display);
  font-size: 0.8125rem;
  font-weight: 500;
  padding: 0.5rem 0.75rem;
  position: relative;
  transition: color 0.22s;
  white-space: nowrap;
}

.main-nav a::after {
  content: '';
  position: absolute;
  bottom: 0.2rem;
  left: 0.75rem; right: 0.75rem;
  height: 1.5px;
  background: var(--blue);
  transform: scaleX(0);
  transform-origin: left;
  transition: transform 0.28s var(--ease-out);
}

.main-nav a:hover::after,
.main-nav a.active::after { transform: scaleX(1); }
.main-nav a.active { color: var(--blue); }

.site-header.transparent .main-nav a       { color: rgba(255,255,255,0.82); }
.site-header.transparent .main-nav a:hover { color: var(--white); }
.site-header.solid .main-nav a             { color: var(--ink); }
.site-header.solid .main-nav a:hover       { color: var(--blue); }

/* Header right actions */
.header-actions {
  display: flex;
  align-items: center;
  gap: var(--sp-3);
  flex-shrink: 0;
}

/* Hamburger */
.hamburger {
  display: flex;
  flex-direction: column;
  justify-content: center;
  gap: 5px;
  width: 36px; height: 36px;
  background: none; border: none;
  cursor: pointer; padding: 4px;
  flex-shrink: 0;
  transition: opacity 0.2s;
}
.hamburger:hover { opacity: 0.7; }

.hamburger-bar {
  display: block;
  height: 1.5px;
  background: currentColor;
  border-radius: 1px;
  transition: transform 0.3s var(--ease-out), opacity 0.25s;
  transform-origin: center;
}

.hamburger.open .hamburger-bar:nth-child(1) { transform: translateY(6.5px) rotate(45deg); }
.hamburger.open .hamburger-bar:nth-child(2) { opacity: 0; transform: scaleX(0); }
.hamburger.open .hamburger-bar:nth-child(3) { transform: translateY(-6.5px) rotate(-45deg); }

.site-header.transparent .hamburger { color: var(--white); }
.site-header.solid .hamburger       { color: var(--ink); }

/* ── 7. MOBILE DRAWER ──────────────────────────────────────── */
.mobile-overlay {
  display: none;
  position: fixed; inset: 0;
  background: rgba(10,12,16,0.55);
  backdrop-filter: blur(4px);
  -webkit-backdrop-filter: blur(4px);
  z-index: var(--z-drawer);
}

.mobile-drawer {
  position: fixed;
  top: 0; right: 0; bottom: 0;
  width: min(320px, 88vw);
  background: var(--white);
  z-index: calc(var(--z-drawer) + 1);
  transform: translateX(100%);
  display: flex;
  flex-direction: column;
  overflow-y: auto;
}

.mobile-drawer-head {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 1.125rem 1.25rem;
  border-bottom: 1px solid var(--blue-rule);
}

.mobile-drawer-close {
  width: 36px; height: 36px;
  background: var(--soft-white); border: none;
  border-radius: 50%; cursor: pointer;
  display: flex; align-items: center; justify-content: center;
  font-size: 1.25rem; color: var(--ink);
  transition: background 0.2s;
}
.mobile-drawer-close:hover { background: rgba(30,94,255,0.08); color: var(--blue); }

.mobile-nav-links {
  padding: var(--sp-4) var(--sp-4);
  display: flex;
  flex-direction: column;
  gap: 0.25rem;
  flex: 1;
}

.mobile-nav-links a {
  font-family: var(--font-display);
  font-size: 1rem;
  font-weight: 600;
  color: var(--ink);
  padding: 0.65rem 0.875rem;
  border-radius: 8px;
  transition: background 0.18s, color 0.18s;
}
.mobile-nav-links a:hover        { background: var(--soft-white); color: var(--blue); }
.mobile-nav-links a.active       { color: var(--blue); background: rgba(30,94,255,0.06); }

.mobile-drawer-foot {
  padding: var(--sp-5) var(--sp-4) var(--sp-6);
  border-top: 1px solid var(--blue-rule);
  display: flex;
  flex-direction: column;
  gap: var(--sp-3);
}

/* ── 8. FOOTER ─────────────────────────────────────────────── */
.site-footer {
  background: var(--ink);
  color: var(--white);
  border-top: 1px solid var(--blue);
  padding: var(--sp-20) 0 var(--sp-8);
}

.footer-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1.5fr;
  gap: var(--sp-10);
  padding-bottom: var(--sp-12);
  border-bottom: 1px solid rgba(255,255,255,0.07);
}

.footer-col-title {
  font-family: var(--font-display);
  font-size: 0.6875rem;
  font-weight: 600;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: var(--blue);
  margin-bottom: var(--sp-4);
}

.footer-blurb {
  font-size: 0.9375rem;
  line-height: 1.7;
  color: rgba(255,255,255,0.6);
  margin-bottom: var(--sp-5);
}

.footer-links { display: flex; flex-direction: column; gap: 0.5rem; }
.footer-links a {
  font-size: 0.9375rem;
  color: rgba(255,255,255,0.6);
  transition: color 0.2s;
}
.footer-links a:hover { color: var(--white); }

.footer-contact-item {
  display: flex;
  align-items: flex-start;
  gap: 0.75rem;
  font-size: 0.9375rem;
  color: rgba(255,255,255,0.6);
  margin-bottom: 0.875rem;
  line-height: 1.5;
}
.footer-contact-item svg { flex-shrink: 0; margin-top: 2px; color: var(--blue); }
.footer-contact-item a   { color: rgba(255,255,255,0.6); transition: color 0.2s; }
.footer-contact-item a:hover { color: var(--white); }

.footer-social { display: flex; gap: 0.75rem; margin-top: var(--sp-4); }
.footer-social a {
  width: 34px; height: 34px;
  border: 1px solid rgba(255,255,255,0.15);
  border-radius: 50%;
  display: flex; align-items: center; justify-content: center;
  color: rgba(255,255,255,0.55);
  transition: border-color 0.2s, color 0.2s, background 0.2s;
}
.footer-social a:hover { border-color: var(--blue); color: #fff; background: var(--blue); }

.footer-bottom {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding-top: var(--sp-6);
  gap: var(--sp-4);
  flex-wrap: wrap;
}
.footer-copyright { font-size: 0.8125rem; color: rgba(255,255,255,0.35); }

/* ── 9. BUTTONS ────────────────────────────────────────────── */
.btn {
  display: inline-flex;
  align-items: center; justify-content: center;
  gap: 0.5rem;
  font-family: var(--font-display);
  font-size: 0.9375rem;
  font-weight: 600;
  padding: 0.75rem 1.625rem;
  border-radius: 6px;
  border: none;
  cursor: pointer;
  letter-spacing: -0.01em;
  white-space: nowrap;
  position: relative;
  transition: transform 0.25s var(--ease-out),
              box-shadow 0.25s var(--ease-out),
              background 0.22s, color 0.22s, border-color 0.22s;
}

.btn:focus-visible { outline: 3px solid var(--blue); outline-offset: 3px; }

.btn-primary {
  background: var(--blue);
  color: #fff;
  box-shadow: 0 4px 18px rgba(30,94,255,0.28);
}
.btn-primary:hover {
  background: #1a52e0;
  box-shadow: 0 6px 28px rgba(30,94,255,0.4);
  transform: translateY(-1px);
}

.btn-ghost-white {
  background: transparent;
  color: #fff;
  border: 1.5px solid rgba(255,255,255,0.38);
}
.btn-ghost-white:hover { background: rgba(255,255,255,0.09); border-color: rgba(255,255,255,0.65); }

.btn-ghost-blue {
  background: transparent;
  color: var(--blue);
  border: 1.5px solid var(--blue);
}
.btn-ghost-blue:hover { background: var(--blue); color: #fff; }

.btn-sm { font-size: 0.8125rem; padding: 0.5rem 1.125rem; }

/* ── 10. SECTION LABEL ─────────────────────────────────────── */
.section-label {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  font-family: var(--font-display);
  font-size: 0.6875rem;
  font-weight: 600;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: var(--blue);
  margin-bottom: var(--sp-4);
}
.section-label::before {
  content: '';
  display: block;
  width: 20px; height: 2px;
  background: var(--blue);
  flex-shrink: 0;
}

/* ── 11. PAGE HERO (inner pages) ───────────────────────────── */
.page-hero {
  background: var(--ink);
  padding: calc(var(--sp-32) + 60px) 0 var(--sp-20);
  position: relative;
  overflow: hidden;
}
.page-hero::before {
  content: '';
  position: absolute; inset: 0;
  background: linear-gradient(135deg, var(--deep-blue) 0%, var(--ink) 60%);
  opacity: 0.6;
}
.page-hero .container { position: relative; z-index: 1; }
.page-hero__label  { margin-bottom: var(--sp-4); }
.page-hero__headline {
  font-family: var(--font-display);
  font-size: clamp(2rem, 4vw, 3.25rem);
  font-weight: 700;
  letter-spacing: -0.03em;
  color: var(--white);
  margin-bottom: var(--sp-4);
  max-width: 680px;
}
.page-hero__sub {
  font-size: 1.0625rem;
  color: rgba(255,255,255,0.65);
  max-width: 520px;
  line-height: 1.7;
}

/* ── 12. HOMEPAGE — HERO ───────────────────────────────────── */
.hero {
  position: relative;
  min-height: 100vh;
  display: flex;
  align-items: center;
  background: var(--ink);
  overflow: hidden;
}

#hero-canvas {
  position: absolute; inset: 0;
  z-index: var(--z-canvas);
  width: 100%; height: 100%;
}

.hero-fallback {
  display: none;
  position: absolute; inset: 0;
  background: linear-gradient(135deg, var(--deep-blue) 0%, var(--ink) 70%);
  z-index: var(--z-canvas);
}

.hero-content {
  position: relative;
  z-index: var(--z-hero);
  padding-top: 160px;
  padding-bottom: var(--sp-32);
  width: 100%;
}

.hero__label   { margin-bottom: var(--sp-6); }
.hero__headline {
  font-family: var(--font-display);
  font-size: clamp(2.5rem, 5.5vw, 5.25rem);
  font-weight: 700;
  letter-spacing: -0.04em;
  line-height: 1.0;
  color: var(--white);
  max-width: 820px;
  margin-bottom: var(--sp-6);
}
.hero__headline em { font-style: normal; color: var(--blue); }

.hero__sub {
  font-size: clamp(1rem, 1.4vw, 1.1875rem);
  color: rgba(255,255,255,0.68);
  max-width: 520px;
  line-height: 1.7;
  margin-bottom: var(--sp-8);
}

.hero__actions {
  display: flex;
  align-items: center;
  gap: var(--sp-4);
  flex-wrap: wrap;
}

.scroll-cue {
  position: absolute;
  bottom: 2rem; left: 50%;
  transform: translateX(-50%);
  z-index: var(--z-hero);
  display: flex;
  flex-direction: column;
  align-items: center;
  gap: 6px;
  color: rgba(255,255,255,0.35);
  font-family: var(--font-display);
  font-size: 0.625rem;
  font-weight: 600;
  letter-spacing: 0.1em;
  text-transform: uppercase;
}

.scroll-cue__line {
  width: 1px;
  height: 40px;
  background: linear-gradient(to bottom, var(--blue), transparent);
  animation: scrollLine 2s ease-in-out infinite;
}

@keyframes scrollLine {
  0%   { transform: scaleY(0); transform-origin: top; opacity: 0; }
  30%  { opacity: 1; }
  70%  { transform: scaleY(1); transform-origin: top; }
  100% { transform: scaleY(1); transform-origin: bottom; opacity: 0; }
}

/* ── 13. SERVICE PILLARS ───────────────────────────────────── */
.service-pillars { background: var(--soft-white); }

.pillars-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: var(--sp-6);
  margin-top: var(--sp-12);
}

.pillar-card {
  background: var(--white);
  border: 1px solid var(--blue-rule);
  border-radius: 12px;
  padding: var(--sp-8);
  transition: box-shadow 0.3s var(--ease-out),
              transform   0.3s var(--ease-out),
              border-color 0.3s;
}
.pillar-card:hover {
  box-shadow: 0 16px 48px rgba(30,94,255,0.1);
  border-color: rgba(30,94,255,0.38);
  transform: translateY(-4px);
}

.pillar-numeral {
  font-family: var(--font-display);
  font-size: 3.5rem;
  font-weight: 700;
  letter-spacing: -0.04em;
  color: var(--blue);
  line-height: 1;
  margin-bottom: var(--sp-6);
  font-variant-numeric: tabular-nums;
}

.pillar-title {
  font-family: var(--font-display);
  font-size: 1.125rem;
  font-weight: 700;
  letter-spacing: -0.02em;
  color: var(--ink);
  margin-bottom: var(--sp-3);
}

.pillar-body {
  font-size: 0.9375rem;
  color: var(--gray);
  line-height: 1.7;
  margin-bottom: var(--sp-4);
}

.pillar-link {
  display: inline-flex;
  align-items: center;
  gap: 0.375rem;
  font-family: var(--font-display);
  font-size: 0.875rem;
  font-weight: 600;
  color: var(--blue);
  transition: gap 0.22s;
}
.pillar-link:hover { gap: 0.625rem; }

/* ── 14. FIRM INTRO & STATS ────────────────────────────────── */
.firm-intro { background: var(--ink); padding: var(--sp-24) 0; }

.firm-intro-inner {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--sp-20);
  align-items: center;
}

.firm-intro__headline {
  font-family: var(--font-display);
  font-size: clamp(1.75rem, 3vw, 2.375rem);
  font-weight: 700;
  letter-spacing: -0.025em;
  color: var(--white);
  margin-bottom: var(--sp-5);
}

.firm-intro__body {
  font-size: 1rem;
  color: rgba(255,255,255,0.62);
  line-height: 1.75;
  margin-bottom: var(--sp-4);
}

.stats-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: var(--sp-4);
}

.stat-item {
  padding: var(--sp-6) var(--sp-5);
  border: 1px solid rgba(255,255,255,0.09);
  border-radius: 10px;
  text-align: center;
  background: rgba(255,255,255,0.025);
  transition: border-color 0.25s;
}
.stat-item:hover { border-color: rgba(30,94,255,0.3); }

.stat-number {
  font-family: var(--font-display);
  font-size: 2.75rem;
  font-weight: 700;
  letter-spacing: -0.04em;
  color: var(--blue);
  line-height: 1;
  margin-bottom: var(--sp-2);
  font-variant-numeric: tabular-nums;
}

.stat-label {
  font-size: 0.75rem;
  font-weight: 500;
  color: rgba(255,255,255,0.45);
  letter-spacing: 0.06em;
  text-transform: uppercase;
  line-height: 1.4;
}

/* ── 15. INDUSTRIES STRIP ──────────────────────────────────── */
.industries-section {
  overflow: hidden;
  padding: var(--sp-24) 0;
  background: var(--white);
}

.industries-header { margin-bottom: var(--sp-10); }

.industries-track-wrapper {
  overflow-x: auto;
  overflow-y: visible;
  -webkit-overflow-scrolling: touch;
  scroll-snap-type: x mandatory;
  padding: var(--sp-4) var(--gutter);
  margin: 0;
  scrollbar-width: none;
}
.industries-track-wrapper::-webkit-scrollbar { display: none; }

.industries-track {
  display: flex;
  gap: var(--sp-5);
  width: max-content;
}

.industry-card {
  flex-shrink: 0;
  width: min(340px, 80vw);
  height: 260px;
  border-radius: 12px;
  overflow: hidden;
  background: var(--ink);
  position: relative;
  scroll-snap-align: start;
  cursor: pointer;
  transition: transform 0.3s var(--ease-out);
}
.industry-card:hover { transform: scale(1.025); }

.industry-card__img {
  width: 100%; height: 100%;
  object-fit: cover;
  opacity: 0.42;
  transition: opacity 0.3s;
}
.industry-card:hover .industry-card__img { opacity: 0.58; }

.industry-card__overlay {
  position: absolute; inset: 0;
  background: linear-gradient(to top, rgba(10,12,16,0.92) 0%, rgba(10,12,16,0.15) 60%, transparent 100%);
}

.industry-card__content {
  position: absolute;
  bottom: 0; left: 0; right: 0;
  padding: var(--sp-5);
}

.industry-card__num {
  font-family: var(--font-display);
  font-size: 0.625rem;
  font-weight: 600;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: var(--blue);
  margin-bottom: 0.375rem;
}

.industry-card__title {
  font-family: var(--font-display);
  font-size: 1.25rem;
  font-weight: 700;
  color: var(--white);
  letter-spacing: -0.02em;
  margin-bottom: 0.25rem;
}

.industry-card__sub { font-size: 0.8125rem; color: rgba(255,255,255,0.55); }

/* Desktop horizontal scrub override */
@media (min-width: 1024px) {
  .industries-section {
    min-height: 100vh;
    display: flex;
    flex-direction: column;
    justify-content: center;
    padding: var(--sp-16) 0 0;
    overflow: hidden;
  }

  .industries-header { margin-bottom: var(--sp-8); }

  .industries-track-wrapper {
    overflow: hidden;
    scroll-snap-type: none;
    width: 100vw;
    margin-left: calc(50% - 50vw);
    padding: var(--sp-8) 0 var(--sp-8)
             max(var(--gutter), calc(50vw - var(--max-width) / 2 + var(--gutter)));
    flex: 1;
    display: flex;
    align-items: center;
  }

  .industries-track {
    width: auto;
    will-change: transform;
    padding-right: var(--sp-16);
  }

  .industry-card {
    width: 400px;
    height: 300px;
    scroll-snap-align: none;
  }

  .industries-section .container.industries-cta { margin-top: var(--sp-6); }
}

/* ── 16. WHY US ────────────────────────────────────────────── */
.why-us { background: var(--soft-white); }

.why-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: var(--sp-5);
  margin-top: var(--sp-12);
}

.why-item {
  padding: var(--sp-7, 1.75rem);
  background: var(--white);
  border-radius: 12px;
  border: 1px solid var(--blue-rule);
  transition: box-shadow 0.3s var(--ease-out), border-color 0.3s;
}
.why-item:hover {
  box-shadow: 0 8px 32px rgba(30,94,255,0.08);
  border-color: rgba(30,94,255,0.3);
}

.why-icon {
  width: 38px; height: 38px;
  margin-bottom: var(--sp-4);
  color: var(--blue);
}

.why-title {
  font-family: var(--font-display);
  font-size: 0.9375rem;
  font-weight: 700;
  letter-spacing: -0.01em;
  color: var(--ink);
  margin-bottom: var(--sp-2);
}

.why-body { font-size: 0.9rem; color: var(--gray); line-height: 1.65; }

/* ── 17. TESTIMONIALS (homepage) ───────────────────────────── */
.testimonials-hp { background: var(--white); }

.testimonials-hp-inner {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--sp-12);
  align-items: start;
}

.featured-quote {
  padding: var(--sp-10);
  background: var(--ink);
  border-radius: 16px;
  position: relative;
  overflow: hidden;
}
.featured-quote::before {
  content: '"';
  position: absolute;
  top: -1.5rem; left: 1.25rem;
  font-family: var(--font-display);
  font-size: 12rem;
  line-height: 1;
  color: var(--blue);
  opacity: 0.1;
  pointer-events: none;
  user-select: none;
}

.featured-quote__text {
  font-family: var(--font-display);
  font-size: 1.25rem;
  font-weight: 600;
  letter-spacing: -0.02em;
  color: var(--white);
  line-height: 1.55;
  margin-bottom: var(--sp-6);
  position: relative;
  z-index: 1;
}

.featured-quote__attr {
  font-size: 0.875rem;
  color: rgba(255,255,255,0.5);
}
.featured-quote__attr strong { color: var(--blue); font-weight: 600; }

.rotator-wrap { display: flex; flex-direction: column; gap: var(--sp-6); padding-top: var(--sp-2); }

.rotator-card { display: none; }
.rotator-card.active {
  display: block;
  animation: fadeSlideUp 0.4s var(--ease-out) both;
}

@keyframes fadeSlideUp {
  from { opacity: 0; transform: translateY(12px); }
  to   { opacity: 1; transform: none; }
}

.rotator-card .stars {
  display: flex; gap: 2px;
  color: var(--blue); font-size: 0.875rem;
  margin-bottom: var(--sp-3);
}

.rotator-card .quote-text {
  font-size: 0.9375rem;
  color: var(--ink);
  line-height: 1.65;
  font-style: italic;
  margin-bottom: var(--sp-3);
}

.rotator-card .quote-author {
  font-family: var(--font-display);
  font-size: 0.8125rem;
  font-weight: 600;
  color: var(--gray);
}

.rotator-controls {
  display: flex;
  align-items: center;
  gap: var(--sp-3);
}

.rotator-btn {
  width: 34px; height: 34px;
  border: 1.5px solid var(--blue-rule);
  border-radius: 50%;
  background: none; cursor: pointer;
  display: flex; align-items: center; justify-content: center;
  color: var(--ink);
  transition: border-color 0.2s, background 0.2s, color 0.2s;
}
.rotator-btn:hover { border-color: var(--blue); background: var(--blue); color: #fff; }

.rotator-pause {
  font-family: var(--font-display);
  font-size: 0.8125rem;
  font-weight: 500;
  color: var(--gray);
  background: none; border: none; cursor: pointer;
  transition: color 0.2s;
  padding: 0.25rem;
}
.rotator-pause:hover { color: var(--blue); }

/* ── 18. CTA BAND ──────────────────────────────────────────── */
.cta-band {
  background: var(--deep-blue);
  padding: var(--sp-20) 0;
  text-align: center;
}

.cta-band__headline {
  font-family: var(--font-display);
  font-size: clamp(1.625rem, 3vw, 2.375rem);
  font-weight: 700;
  color: var(--white);
  letter-spacing: -0.025em;
  margin-bottom: var(--sp-4);
}

.cta-band__sub {
  font-size: 1rem;
  color: rgba(255,255,255,0.65);
  max-width: 460px;
  margin: 0 auto var(--sp-8);
  line-height: 1.7;
}

.cta-band__actions {
  display: flex;
  align-items: center;
  justify-content: center;
  gap: var(--sp-4);
  flex-wrap: wrap;
}

/* ── 19. ABOUT PAGE ────────────────────────────────────────── */
.about-story { padding: var(--sp-24) 0; }

.about-story-inner {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--sp-16);
  align-items: center;
}

.about-img {
  aspect-ratio: 4/5;
  background: var(--soft-white);
  border-radius: 16px;
  overflow: hidden;
  position: relative;
}
.about-img img { width: 100%; height: 100%; object-fit: cover; }
.about-img::after {
  content: '';
  position: absolute;
  bottom: -1.5rem; right: -1.5rem;
  width: 60%; height: 60%;
  border: 2px solid var(--blue);
  border-radius: 12px;
  opacity: 0.25;
  z-index: -1;
}

.about-content h2 { margin-bottom: var(--sp-5); }
.about-content p {
  font-size: 1rem;
  color: var(--gray);
  line-height: 1.75;
  margin-bottom: var(--sp-4);
}

.about-values { background: var(--ink); padding: var(--sp-24) 0; }

.values-grid {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: var(--sp-5);
  margin-top: var(--sp-12);
}

.value-item {
  padding: var(--sp-6);
  border: 1px solid rgba(255,255,255,0.07);
  border-radius: 10px;
  transition: border-color 0.25s;
}
.value-item:hover { border-color: rgba(30,94,255,0.3); }

.value-item h3 {
  font-size: 0.9375rem;
  font-weight: 700;
  color: var(--blue);
  margin-bottom: var(--sp-2);
}
.value-item p { font-size: 0.9rem; color: rgba(255,255,255,0.55); line-height: 1.65; }

/* ── 20. SERVICES PAGE ─────────────────────────────────────── */
.services-layout { padding: var(--sp-16) 0 var(--sp-24); }

.services-inner {
  display: grid;
  grid-template-columns: 200px 1fr;
  gap: var(--sp-16);
  align-items: start;
}

.services-sidenav {
  position: sticky;
  top: 100px;
  display: none;
}

.sidenav-list { display: flex; flex-direction: column; gap: 2px; }

.sidenav-list a {
  display: block;
  font-family: var(--font-display);
  font-size: 0.8125rem;
  font-weight: 500;
  color: var(--gray);
  padding: 0.45rem 0.75rem;
  border-left: 2px solid transparent;
  border-radius: 0 6px 6px 0;
  transition: color 0.2s, border-color 0.2s, background 0.2s;
  line-height: 1.4;
}
.sidenav-list a:hover,
.sidenav-list a.active {
  color: var(--blue);
  border-left-color: var(--blue);
  background: rgba(30,94,255,0.04);
}

.service-section {
  padding: var(--sp-12) 0;
  border-bottom: 1px solid var(--blue-rule);
}
.service-section:first-child { padding-top: 0; }
.service-section:last-child { border-bottom: none; }

.service-section h2 { font-size: clamp(1.375rem, 2vw, 1.75rem); margin-bottom: var(--sp-4); }
.service-section > p {
  font-size: 1rem;
  color: var(--gray);
  line-height: 1.75;
  margin-bottom: var(--sp-5);
  max-width: 640px;
}

.service-items {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 0.625rem var(--sp-6);
  margin: var(--sp-5) 0;
}

.service-item {
  display: flex;
  align-items: flex-start;
  gap: var(--sp-3);
  font-size: 0.9375rem;
  color: var(--ink);
  line-height: 1.5;
}

.service-dot {
  width: 6px; height: 6px;
  border-radius: 50%;
  background: var(--blue);
  flex-shrink: 0;
  margin-top: 7px;
}

.service-for {
  background: var(--soft-white);
  border-radius: 8px;
  padding: var(--sp-4) var(--sp-5);
  font-size: 0.9375rem;
  color: var(--gray);
  line-height: 1.6;
  margin-top: var(--sp-4);
}
.service-for strong { color: var(--ink); font-weight: 600; }

/* ── 21. INDUSTRIES PAGE ───────────────────────────────────── */
.industry-section {
  padding: var(--sp-20) 0;
  border-bottom: 1px solid var(--blue-rule);
}
.industry-section:last-child { border-bottom: none; }

.industry-section-inner {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--sp-12);
  align-items: center;
}

.industry-section:nth-child(even) .industry-img-col { order: 2; }
.industry-section:nth-child(even) .industry-text-col { order: 1; }

.industry-img-col {
  aspect-ratio: 16/10;
  background: var(--soft-white);
  border-radius: 12px;
  overflow: hidden;
}
.industry-img-col img { width: 100%; height: 100%; object-fit: cover; }

.industry-text-col h2 { font-size: clamp(1.5rem, 2.5vw, 2rem); margin-bottom: var(--sp-4); }
.industry-text-col p  { font-size: 1rem; color: var(--gray); line-height: 1.75; margin-bottom: var(--sp-4); }

/* ── 22. TESTIMONIALS PAGE ─────────────────────────────────── */
.reviews-wall { padding: var(--sp-20) 0; background: var(--soft-white); }

.reviews-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: var(--sp-5);
  margin-top: var(--sp-12);
}

.review-tile {
  background: var(--white);
  border-radius: 12px;
  padding: var(--sp-6);
  border: 1px solid var(--blue-rule);
  transition: box-shadow 0.3s var(--ease-out), transform 0.3s var(--ease-out);
}
.review-tile:hover {
  box-shadow: 0 8px 32px rgba(30,94,255,0.08);
  transform: translateY(-2px);
}

.review-tile__stars {
  display: flex; gap: 2px;
  color: var(--blue); font-size: 1rem;
  margin-bottom: var(--sp-4);
}

.review-tile__quote {
  font-size: 0.9375rem;
  color: var(--ink);
  line-height: 1.65;
  font-style: italic;
  margin-bottom: var(--sp-4);
}

.review-tile__author {
  font-family: var(--font-display);
  font-size: 0.8125rem;
  font-weight: 600;
  color: var(--gray);
}

.reviews-badge-wrap {
  margin-top: var(--sp-12);
  display: flex;
  justify-content: center;
}

.reviews-badge {
  display: inline-flex;
  align-items: center;
  gap: var(--sp-3);
  padding: 0.875rem 1.5rem;
  background: var(--white);
  border: 1px solid var(--blue-rule);
  border-radius: 10px;
  font-family: var(--font-display);
  font-size: 0.9375rem;
  font-weight: 600;
  color: var(--ink);
  transition: border-color 0.2s, box-shadow 0.2s;
}
.reviews-badge:hover {
  border-color: var(--blue);
  box-shadow: 0 4px 16px rgba(30,94,255,0.1);
}

/* ── 23. TAX CHECKLIST PAGE ────────────────────────────────── */
.checklist-layout { padding: var(--sp-16) 0 var(--sp-24); }

.checklist-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--sp-8);
  margin-top: var(--sp-10);
}

.checklist-group {
  background: var(--white);
  border: 1px solid var(--blue-rule);
  border-radius: 12px;
  padding: var(--sp-8);
}

.checklist-group__title {
  font-family: var(--font-display);
  font-size: 1rem;
  font-weight: 700;
  color: var(--ink);
  margin-bottom: var(--sp-6);
  padding-bottom: var(--sp-4);
  border-bottom: 1px solid var(--blue-rule);
  display: flex;
  align-items: center;
  gap: var(--sp-3);
}
.checklist-group__title svg { color: var(--blue); flex-shrink: 0; }

.checklist-items { display: flex; flex-direction: column; gap: 0.75rem; }

.checklist-item {
  display: flex;
  align-items: flex-start;
  gap: var(--sp-3);
}

.checklist-item input[type="checkbox"] {
  appearance: none;
  -webkit-appearance: none;
  width: 18px; height: 18px;
  border: 2px solid var(--blue-rule);
  border-radius: 4px;
  flex-shrink: 0;
  margin-top: 2px;
  cursor: pointer;
  transition: background 0.2s, border-color 0.2s;
  position: relative;
}
.checklist-item input[type="checkbox"]:hover { border-color: var(--blue); }
.checklist-item input[type="checkbox"]:checked { background: var(--blue); border-color: var(--blue); }
.checklist-item input[type="checkbox"]:checked::after {
  content: '';
  position: absolute;
  top: 2px; left: 5px;
  width: 5px; height: 9px;
  border: 2px solid #fff;
  border-top: none; border-left: none;
  transform: rotate(45deg);
}

.checklist-item label {
  font-size: 0.9375rem;
  color: var(--ink);
  line-height: 1.5;
  cursor: pointer;
}
.checklist-item input[type="checkbox"]:checked + label {
  color: var(--gray);
  text-decoration: line-through;
}

.checklist-download { margin-top: var(--sp-10); text-align: center; }

/* ── 24. PARTNERS PAGE ─────────────────────────────────────── */
.partners-intro { padding: var(--sp-20) 0 var(--sp-12); }
.partners-intro p { font-size: 1.0625rem; color: var(--gray); line-height: 1.75; max-width: 640px; margin-top: var(--sp-4); }

.partners-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: var(--sp-5);
  padding-bottom: var(--sp-24);
}

.partner-tile {
  background: var(--white);
  border: 1px solid var(--blue-rule);
  border-radius: 10px;
  padding: var(--sp-6) var(--sp-5);
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
  gap: var(--sp-2);
  min-height: 110px;
  transition: border-color 0.2s, box-shadow 0.2s;
}
.partner-tile:hover {
  border-color: rgba(30,94,255,0.3);
  box-shadow: 0 4px 16px rgba(30,94,255,0.07);
}

.partner-tile__name {
  font-family: var(--font-display);
  font-size: 1rem;
  font-weight: 700;
  color: var(--ink);
  letter-spacing: -0.01em;
  text-align: center;
}
.partner-tile__type { font-size: 0.75rem; color: var(--gray); text-align: center; }

/* ── 25. CONTACT PAGE ──────────────────────────────────────── */
.contact-layout { padding: var(--sp-16) 0 var(--sp-24); }

.contact-inner {
  display: grid;
  grid-template-columns: 1fr 360px;
  gap: var(--sp-12);
  align-items: start;
}

.contact-form-wrap h2 { margin-bottom: var(--sp-2); }
.contact-form-wrap .lead { font-size: 1rem; color: var(--gray); margin-bottom: var(--sp-8); }

.contact-form { display: flex; flex-direction: column; gap: var(--sp-5); }

.form-row {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: var(--sp-5);
}

.form-group { display: flex; flex-direction: column; gap: 0.375rem; }

.form-group label {
  font-family: var(--font-display);
  font-size: 0.8125rem;
  font-weight: 600;
  color: var(--ink);
}

.form-control {
  width: 100%;
  padding: 0.6875rem 1rem;
  border: 1.5px solid var(--blue-rule);
  border-radius: 8px;
  font-size: 0.9375rem;
  color: var(--ink);
  background: var(--white);
  outline: none;
  transition: border-color 0.2s, box-shadow 0.2s;
  -webkit-appearance: none;
  appearance: none;
}
.form-control:focus {
  border-color: var(--blue);
  box-shadow: 0 0 0 3px rgba(30,94,255,0.1);
}
.form-control::placeholder { color: rgba(107,114,128,0.55); }

textarea.form-control { resize: vertical; min-height: 130px; }

select.form-control {
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='7' fill='none'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%236B7280' stroke-width='1.5' stroke-linecap='round'/%3E%3C/svg%3E");
  background-repeat: no-repeat;
  background-position: right 1rem center;
  padding-right: 2.5rem;
  cursor: pointer;
}

.form-error {
  font-size: 0.8125rem;
  color: #dc2626;
  display: none;
}
.form-group.has-error .form-error   { display: block; }
.form-group.has-error .form-control { border-color: #dc2626; }

.form-success {
  display: none;
  padding: 0.875rem 1rem;
  background: rgba(30,94,255,0.06);
  border: 1px solid rgba(30,94,255,0.2);
  border-radius: 8px;
  font-size: 0.9375rem;
  color: var(--blue);
}

.contact-card {
  background: var(--soft-white);
  border: 1px solid var(--blue-rule);
  border-radius: 16px;
  overflow: hidden;
}

.contact-card__head {
  background: var(--ink);
  padding: var(--sp-5) var(--sp-6);
}
.contact-card__head h3 {
  font-size: 0.9375rem;
  font-weight: 600;
  color: var(--white);
  font-family: var(--font-display);
}

.contact-card__body {
  padding: var(--sp-6);
  display: flex;
  flex-direction: column;
  gap: var(--sp-4);
}

.contact-info-item {
  display: flex;
  align-items: flex-start;
  gap: 0.75rem;
}
.contact-info-item svg { color: var(--blue); flex-shrink: 0; margin-top: 2px; }
.contact-info-item a   { font-size: 0.9375rem; color: var(--ink); transition: color 0.2s; }
.contact-info-item a:hover { color: var(--blue); }
.contact-info-item p   { font-size: 0.9375rem; color: var(--ink); line-height: 1.5; }

.map-embed {
  width: 100%; height: 200px;
  border: none; display: block;
  border-top: 1px solid var(--blue-rule);
}

.office-hours {
  font-size: 0.875rem;
  color: var(--gray);
  line-height: 1.7;
  padding-top: var(--sp-3);
  border-top: 1px solid var(--blue-rule);
}
.office-hours strong { display: block; color: var(--ink); font-weight: 600; margin-bottom: var(--sp-2); }

/* ── 26. ANIMATION BASE STATES ─────────────────────────────── */
.reveal, .reveal-left, .reveal-right, .reveal-scale { will-change: opacity, transform; }

/* ── 27. RESPONSIVE — TABLET (768px+) ──────────────────────── */
@media (min-width: 768px) {
  :root { --gutter: 2rem; }
}

/* ── 28. RESPONSIVE — DESKTOP (1024px+) ────────────────────── */
@media (min-width: 1024px) {
  :root { --gutter: 3rem; }
  .hamburger   { display: none !important; }
  .main-nav    { display: flex; }
  .services-sidenav { display: block; }
}

/* ── 29. RESPONSIVE — MOBILE (<768px) ──────────────────────── */
@media (max-width: 767px) {

  /* ════ HEADER ════════════════════════════════════════════════ */
  .hamburger { display: flex; }
  .main-nav  { display: none; }

  /* Client Portal lives in the drawer — remove it from the header bar */
  .header-actions .btn-primary { display: none; }

  /* Tighter bar — logo + hamburger only */
  .header-inner { gap: var(--sp-3); }
  .logo-tagline { display: none; }
  .site-header  { padding: 0.875rem 0; }
  .site-header.solid { padding: 0.75rem 0; }


  /* ════ CANVAS / FALLBACK ══════════════════════════════════════ */
  #hero-canvas   { display: none; }
  .hero-fallback { display: block; }

  /* Richer hero fallback — layered gradients for depth */
  .hero-fallback {
    background:
      radial-gradient(ellipse 120% 55% at 10% 55%, rgba(30,94,255,0.22) 0%, transparent 55%),
      radial-gradient(ellipse 70% 90% at 90% 5%,  rgba(11,42,107,0.55)  0%, transparent 50%),
      linear-gradient(160deg, #0C2F7A 0%, #080A0E 65%);
  }


  /* ════ SECTION SPACING ════════════════════════════════════════ */
  .section     { padding: var(--sp-16) 0; }
  .section--lg { padding: var(--sp-20) 0; }
  .section--sm { padding: var(--sp-10) 0; }


  /* ════ TYPOGRAPHY ═════════════════════════════════════════════ */

  /* Section headings — push back up so they feel authoritative */
  .text-h2 { font-size: clamp(1.875rem, 7.5vw, 2.75rem); }
  .text-h3 { font-size: clamp(1.125rem, 4.5vw, 1.5rem); }

  /* Section label — keep size, remove bottom margin override */
  .section-label { margin-bottom: var(--sp-3); }

  h2, h3 { margin-bottom: var(--sp-3); }


  /* ════ HOMEPAGE HERO ══════════════════════════════════════════ */

  /* Use svh so the address bar doesn't clip the hero */
  .hero { min-height: 100svh; }

  .hero-content {
    padding-top:    88px;
    padding-bottom: var(--sp-16);
  }

  /* Headline: big and bold — this is the first thing they see */
  .hero__headline {
    font-size: clamp(2.5rem, 9.5vw, 3.25rem);
    letter-spacing: -0.035em;
    line-height: 1.05;
  }

  .hero__sub {
    font-size: 1rem;
    max-width: 100%;
    color: rgba(255,255,255,0.72);
  }

  /* Scroll cue: irrelevant on touch */
  .scroll-cue { display: none; }

  /* Buttons: full-width, easy to tap */
  .hero__actions {
    flex-direction: column;
    align-items: stretch;
    gap: var(--sp-3);
  }
  .hero__actions .btn {
    width: 100%;
    justify-content: center;
    min-height: 52px;
    font-size: 1rem;
  }


  /* ════ INNER-PAGE HERO ════════════════════════════════════════ */
  .page-hero { padding: calc(var(--sp-20) + 56px) 0 var(--sp-10); }
  .page-hero__headline {
    font-size: clamp(1.875rem, 7.5vw, 2.5rem);
    max-width: 100%;
  }
  .page-hero__sub { font-size: 0.9375rem; max-width: 100%; }


  /* ════ SERVICE PILLARS ════════════════════════════════════════ */
  .pillars-grid   { grid-template-columns: 1fr; gap: var(--sp-4); }
  .pillar-card    { padding: var(--sp-6) var(--sp-5); }
  .pillar-numeral { font-size: 2.25rem; margin-bottom: var(--sp-3); }


  /* ════ FIRM INTRO + STATS ═════════════════════════════════════ */
  .firm-intro       { padding: var(--sp-16) 0; }
  .firm-intro-inner { grid-template-columns: 1fr; gap: var(--sp-10); }

  /* Stats: centred columns — big number, label underneath */
  .stats-grid  {
    grid-template-columns: repeat(3, 1fr);
    gap: var(--sp-3);
  }
  .stat-item   {
    padding: var(--sp-5) var(--sp-3);
    text-align: center;
    align-items: center;
  }
  .stat-number { font-size: 2rem; margin-bottom: var(--sp-1); }
  .stat-label  { font-size: 0.6875rem; text-align: center; }


  /* ════ INDUSTRIES STRIP ═══════════════════════════════════════ */
  .industries-section       { min-height: auto; display: block; padding: var(--sp-16) 0; }
  .industries-header        { margin-bottom: var(--sp-6); }
  .industries-track-wrapper { padding: var(--sp-3) 0 var(--sp-3) var(--gutter); }

  /* Cards a touch taller and wider for drama on mobile */
  .industry-card { width: min(300px, 78vw); height: 280px; }


  /* ════ WHY US ═════════════════════════════════════════════════ */
  .why-us   { padding: var(--sp-16) 0; }
  .why-grid { grid-template-columns: 1fr; gap: var(--sp-4); margin-top: var(--sp-8); }

  /* Left blue accent bar so cards feel structured, not just white boxes */
  .why-item {
    border-left: 3px solid var(--blue);
    border-top: none;
    border-radius: 0 10px 10px 0;
    display: grid;
    grid-template-columns: 36px 1fr;
    column-gap: var(--sp-4);
    align-items: start;
    padding: var(--sp-5);
  }
  .why-icon { width: 32px; height: 32px; margin-bottom: 0; }
  .why-title, .why-body { grid-column: 2; }
  .why-title { margin-bottom: var(--sp-1); }


  /* ════ TESTIMONIALS ═══════════════════════════════════════════ */
  .testimonials-hp       { padding: var(--sp-16) 0; }
  .testimonials-hp-inner { grid-template-columns: 1fr; gap: var(--sp-8); }

  /* Featured quote: dramatic dark card with left blue rule */
  .featured-quote {
    padding: var(--sp-6) var(--sp-5);
    border-radius: 14px;
    border-left: 3px solid var(--blue);
  }
  .featured-quote::before {
    font-size: 6rem;
    top: -0.25rem;
    left: 1rem;
    opacity: 0.07;
  }
  .featured-quote__text {
    font-size: 1.0625rem;
    line-height: 1.6;
    margin-bottom: var(--sp-4);
  }


  /* ════ CTA BAND ═══════════════════════════════════════════════ */
  .cta-band           { padding: var(--sp-16) 0; }
  .cta-band__headline { font-size: clamp(1.5rem, 7vw, 2rem); }
  .cta-band__sub      { max-width: 100%; font-size: 0.9375rem; }
  .cta-band__actions  { flex-direction: column; align-items: stretch; gap: var(--sp-3); }
  .cta-band__actions .btn {
    width: 100%;
    justify-content: center;
    min-height: 52px;
    font-size: 1rem;
  }


  /* ════ FOOTER ═════════════════════════════════════════════════ */
  .footer-grid { grid-template-columns: 1fr; gap: var(--sp-8); }


  /* ════ REVIEWS PAGE ═══════════════════════════════════════════ */
  .reviews-wall { padding: var(--sp-16) 0; }
  .reviews-grid {
    grid-template-columns: 1fr;
    gap: var(--sp-4);
    margin-top: var(--sp-8);
  }
  .review-tile { border-left: 3px solid var(--blue); border-radius: 0 12px 12px 0; }


  /* ════ TAX CHECKLIST ══════════════════════════════════════════ */
  .checklist-layout { padding: var(--sp-10) 0 var(--sp-16); }
  .checklist-grid   { grid-template-columns: 1fr; gap: var(--sp-5); }
  .checklist-group  { padding: var(--sp-5); }


  /* ════ PARTNERS ═══════════════════════════════════════════════ */
  .partners-intro { padding: var(--sp-16) 0 var(--sp-8); }
  .partners-grid  { grid-template-columns: repeat(2, 1fr); gap: var(--sp-4); padding-bottom: var(--sp-16); }
  .partner-tile   { min-height: 88px; padding: var(--sp-4); }


  /* ════ ABOUT PAGE ═════════════════════════════════════════════ */
  .about-story        { padding: var(--sp-16) 0; }
  .about-story-inner  { grid-template-columns: 1fr; gap: var(--sp-8); }
  .about-img          { aspect-ratio: 4/3; }
  .about-img::after   { display: none; }
  .about-values       { padding: var(--sp-16) 0; }
  .values-grid        { grid-template-columns: 1fr; gap: var(--sp-4); margin-top: var(--sp-8); }
  .value-item         { border-left: 3px solid rgba(30,94,255,0.4); border-radius: 0 10px 10px 0; }


  /* ════ SERVICES PAGE ══════════════════════════════════════════ */
  .services-layout { padding: var(--sp-10) 0 var(--sp-16); }
  .services-inner  { grid-template-columns: 1fr; }
  .service-section { padding: var(--sp-8) 0; }
  .service-items   { grid-template-columns: 1fr; gap: var(--sp-3); }


  /* ════ INDUSTRIES PAGE ════════════════════════════════════════ */
  .industry-section       { padding: var(--sp-12) 0; }
  .industry-section-inner { grid-template-columns: 1fr; gap: var(--sp-6); }
  .industry-section:nth-child(even) .industry-img-col  { order: 0; }
  .industry-section:nth-child(even) .industry-text-col { order: 0; }
  .industry-img-col { aspect-ratio: 16/9; }


  /* ════ CONTACT PAGE ═══════════════════════════════════════════ */
  .contact-layout { padding: var(--sp-10) 0 var(--sp-16); }
  .contact-inner  { grid-template-columns: 1fr; gap: var(--sp-8); }
  .form-row       { grid-template-columns: 1fr; }
  .map-embed      { height: 180px; }

  /* Inputs: 48px touch targets, 1rem text so iOS doesn't zoom */
  .form-control { padding: 0.875rem 1rem; font-size: 1rem; }

  /* Buttons: generous tap target throughout */
  .btn { min-height: 46px; }
  .contact-form .btn { width: 100%; justify-content: center; min-height: 52px; }

}

/* ── 30. RESPONSIVE — small phones (≤390px) ────────────────── */
@media (max-width: 390px) {
  :root { --gutter: 1rem; }

  /* Let clamp handle sizing — don't override back down */
  .stat-number { font-size: 1.75rem; }
  .stat-label  { font-size: 0.625rem; }

  .featured-quote__text { font-size: 1rem; }

  .partners-grid   { grid-template-columns: 1fr; }
  .checklist-group { padding: var(--sp-4); }

  /* Why items: tighter on very small phones */
  .why-item { column-gap: var(--sp-3); padding: var(--sp-4); }
}

/* ── 31. PREFERS-REDUCED-MOTION ────────────────────────────── */
@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after {
    animation-duration:        0.01ms !important;
    animation-iteration-count: 1      !important;
    transition-duration:       0.01ms !important;
    scroll-behavior:           auto   !important;
  }
  #hero-canvas   { display: none !important; }
  .hero-fallback { display: block !important; }
}