/* Gold Arrow Tax - design system v1
   Palette: Ink #101416 (hero band) | Graphite #24282B | Gold #C9A227 -> #E3C878 | Ivory #FAF8F4 | Slate #3A4045 */

:root{
  --ink:#101416; --graphite:#24282B; --gold:#C9A227; --gold-hi:#E3C878;
  --ivory:#FAF8F4; --paper:#FFFFFF; --tint:#F3EFE7; --slate:#3A4045; --mute:#6B7075;
  --disp:"Cormorant Garamond",Georgia,serif; --body:"Archivo",system-ui,sans-serif;
  --max:1120px;
}
*{box-sizing:border-box;margin:0}
html{scroll-behavior:smooth}
body{font-family:var(--body);color:var(--slate);background:var(--ivory);font-size:19px;line-height:1.68;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:inherit}
.wrap{max-width:var(--max);margin:0 auto;padding:0 28px}
.narrow{max-width:780px}
.center{text-align:center}

/* type */
.display{font-family:var(--disp);font-weight:600;color:var(--graphite);line-height:1.12;font-size:clamp(32px,3.8vw,48px);letter-spacing:.01em}
.display.xl{font-size:clamp(40px,5.4vw,68px)}
.lead{font-size:clamp(19px,1.8vw,23px);max-width:56ch}
.onDark{color:#D8D4CB}
p+p{margin-top:.9em}
h3{font-family:var(--disp);font-weight:600;font-size:26px;color:var(--graphite);margin-bottom:.4em;letter-spacing:.01em}

/* eyebrow: the card-lockup echo */
.eyebrow{font-size:13.5px;font-weight:600;letter-spacing:.32em;text-transform:uppercase;color:var(--mute);margin-bottom:14px}
.eyebrow.gold{color:var(--gold)}
.eyebrow.rule{display:flex;align-items:center;gap:16px;margin-bottom:34px}
.eyebrow.rule span{white-space:nowrap;color:var(--gold)}
.eyebrow.rule::after{content:"";flex:1;height:1px;background:linear-gradient(90deg,var(--gold),rgba(201,162,39,.15))}

/* header */
.top{position:sticky;top:0;z-index:50;display:flex;align-items:center;justify-content:space-between;gap:20px;background:rgba(250,248,244,.94);backdrop-filter:blur(8px);border-bottom:1px solid rgba(36,40,43,.09);padding:16px 28px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none}
.brand img{filter:none}
.brand strong{display:block;font-family:var(--disp);font-size:25px;letter-spacing:.22em;color:var(--graphite);font-weight:600;line-height:1}
.brand em{display:block;font-style:normal;font-size:9.5px;letter-spacing:.3em;text-transform:uppercase;color:var(--mute)}
.nav{display:flex;gap:26px}
.nav a{text-decoration:none;font-size:15.5px;font-weight:500;letter-spacing:.04em;color:var(--slate);padding:4px 0;border-bottom:1px solid transparent}
.nav a:hover,.nav a.on{color:var(--graphite);border-bottom-color:var(--gold)}
.burger{display:none;background:none;border:0;font-size:22px;color:var(--graphite);cursor:pointer}

/* hero with straddling monogram (business-card signature) */
.hero{position:relative;background:var(--ink);padding:110px 0 96px;overflow:visible;margin-bottom:110px}
.hero .display,.pagehead .display{color:#F4F1E9}
.herogrid{position:relative;z-index:2;max-width:640px;margin:0}
.hero .wrap{max-width:var(--max);margin:0 auto}
.heroBtns{margin-top:34px;display:flex;gap:14px;flex-wrap:wrap}
.heroMark{position:absolute;right:6vw;bottom:-95px;width:220px;height:220px;z-index:3;filter:drop-shadow(0 10px 30px rgba(16,20,22,.35))}

/* page headers (interior) */
.pagehead{background:var(--ink);padding:90px 0 70px}
.pagehead .lead{margin-top:18px}
.pagehead .eyebrow{margin-bottom:18px}

/* sections */
.sec{padding:84px 0}
.sec.tint{background:var(--tint)}
.cols2{display:grid;grid-template-columns:5fr 7fr;gap:56px;align-items:start}
.cards3{display:grid;grid-template-columns:repeat(3,1fr);gap:26px}
.card{background:var(--paper);padding:34px 30px 28px;border:1px solid rgba(36,40,43,.08);box-shadow:0 10px 28px rgba(16,20,22,.05)}
.card .more{margin-top:18px}
.more a{font-size:15px;font-weight:600;letter-spacing:.06em;text-transform:uppercase;color:var(--gold);text-decoration:none}
.more a:hover{color:var(--graphite)}

/* steps */
.steps{list-style:none;counter-reset:s;display:grid;grid-template-columns:repeat(2,1fr);gap:34px 46px;padding:0}
.step{counter-increment:s;position:relative;padding:26px 26px 22px 76px;background:var(--paper);border:1px solid rgba(36,40,43,.08)}
.step::before{content:counter(s,decimal-leading-zero);position:absolute;left:24px;top:26px;font-family:var(--disp);font-size:26px;font-weight:600;color:var(--gold)}
.step h3{font-size:23px}

/* lists */
.list{padding-left:0;list-style:none}
.list li{padding:10px 0 10px 26px;position:relative;border-bottom:1px solid rgba(36,40,43,.08)}
.list li::before{content:"";position:absolute;left:2px;top:20px;width:10px;height:1.5px;background:var(--gold)}

/* faq */
.faq{border-bottom:1px solid rgba(36,40,43,.12);padding:6px 0}
.faq summary{cursor:pointer;font-family:var(--disp);font-size:24px;font-weight:600;color:var(--graphite);padding:16px 30px 16px 0;list-style:none;position:relative}
.faq summary::after{content:"+";position:absolute;right:4px;top:14px;color:var(--gold);font-size:24px;font-family:var(--body);font-weight:400}
.faq[open] summary::after{content:"\2212"}
.faq p{padding:0 0 20px;max-width:64ch}

/* buttons */
.btn{display:inline-block;padding:16px 32px;font-size:15px;font-weight:600;letter-spacing:.12em;text-transform:uppercase;text-decoration:none;border:1px solid transparent;transition:all .18s ease}
.btn.gold{background:linear-gradient(135deg,var(--gold),var(--gold-hi));color:var(--ink)}
.btn.gold:hover{background:var(--gold-hi)}
.btn.ghost{border-color:rgba(227,200,120,.55);color:#E9E4D8}
.btn.ghost:hover{border-color:var(--gold-hi);color:var(--gold-hi)}
.btn.dark{background:var(--graphite);color:#F4F1E9}
.btn.dark:hover{background:var(--ink)}
.btn:focus-visible,a:focus-visible,summary:focus-visible,.burger:focus-visible{outline:2px solid var(--gold);outline-offset:3px}

/* CTA band + footer */
.band{background:var(--graphite);padding:88px 0}
.band .display{color:#F4F1E9}
.band .lead{margin:16px auto 30px}
.foot{background:var(--ink);color:#CFCBC2;padding:64px 0 34px;font-size:15.5px;line-height:1.8}
.footgrid{display:grid;grid-template-columns:1.3fr 1fr 1fr;gap:40px;padding-bottom:38px;border-bottom:1px solid rgba(233,228,216,.12)}
.foot .eyebrow{font-size:12.5px;letter-spacing:.28em;margin-bottom:12px;color:var(--gold)}
.foot p{font-size:15.5px;color:#CFCBC2}
.foot-lockup{margin-top:14px;font-family:var(--disp);letter-spacing:.24em;font-size:15px;color:#CFCBC2;line-height:1.8}
.foot a{color:#CFCBC2;text-decoration:none;border-bottom:1px solid transparent}
.foot a:hover{color:var(--gold-hi);border-bottom-color:var(--gold-hi)}
.legal{padding-top:26px}
.legal p{font-size:13.5px;color:#8A867E;line-height:1.7}
.legal p+p{margin-top:10px}

/* reveal */
.rise{opacity:0;transform:translateY(14px);transition:opacity .6s ease,transform .6s ease}
.rise.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){.rise{opacity:1;transform:none;transition:none}}

/* responsive */
@media (max-width:900px){
  .cols2,.cards3,.steps,.footgrid{grid-template-columns:1fr}
  .nav{display:none;position:absolute;top:100%;left:0;right:0;background:var(--ivory);flex-direction:column;gap:0;border-bottom:1px solid rgba(36,40,43,.12);padding:10px 28px 18px}
  .nav.open{display:flex}
  .nav a{padding:12px 0;border-bottom:1px solid rgba(36,40,43,.07)}
  .burger{display:block}
  .heroMark{width:150px;height:150px;bottom:-66px;right:24px}
  .hero{padding:76px 0 84px;margin-bottom:80px}
  .sec{padding:60px 0}
}

/* portrait */
.portrait{margin:30px 0 0;max-width:340px}
.portrait img{width:100%;height:auto;border:1px solid rgba(36,40,43,.1);box-shadow:0 14px 34px rgba(16,20,22,.12)}
.portrait figcaption{margin-top:10px;font-size:13px;letter-spacing:.18em;text-transform:uppercase;color:var(--mute)}