/* Price Paid Tax: "Ledger" design system */
:root {
  --ink: #13212e;
  --navy: #1b3a5c;
  --navy-2: #24496f;
  --green: #1e5a44;
  --green-soft: #e3efe8;
  --paper: #faf8f3;
  --paper-2: #f1ece2;
  --line: #ddd5c6;
  --line-soft: #e8e2d6;
  --muted: #55606b;
  --brass: #b5852f;
  --brass-ink: #80601f;
  --terra: #a23f2a;
  --terra-soft: #f6e6e1;
  --focus: #2f6fde;
  --white: #fff;
  --serif: "Source Serif 4", Georgia, "Times New Roman", serif;
  --sans: "Inter", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
  --radius: 10px;
  --shadow: 0 1px 2px rgba(19, 33, 46, .06), 0 8px 24px rgba(19, 33, 46, .07);
  --wrap: 1120px;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } * { transition: none !important; } }
body {
  margin: 0; background: var(--paper); color: var(--ink);
  font: 17px/1.6 var(--sans); font-feature-settings: "cv11", "ss01";
}
img, svg { display: block; max-width: 100%; }
a { color: var(--navy); text-underline-offset: 3px; text-decoration-thickness: 1px; }
a:hover { color: var(--ink); }
:focus-visible { outline: 3px solid var(--focus); outline-offset: 2px; border-radius: 4px; }
.num, .ledger, table { font-variant-numeric: tabular-nums lining-nums; }
.sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0; }
mark.fill { background: #fff2a8; color: var(--ink); padding: 0 4px; border-radius: 3px; font-weight: 500; }
.skip { position: absolute; left: 16px; top: -60px; background: var(--ink); color: #fff; padding: 10px 14px; border-radius: 6px; z-index: 100; }
.skip:focus { top: 12px; color: #fff; }

.wrap { max-width: var(--wrap); margin: 0 auto; padding: 0 24px; }
section { padding: 88px 0; }
section[id] { scroll-margin-top: 64px; }
section.alt { background: var(--paper-2); border-top: 1px solid var(--line-soft); border-bottom: 1px solid var(--line-soft); }

h1, h2, h3 { font-family: var(--serif); font-weight: 600; color: var(--ink); letter-spacing: -0.01em; }
h1 { font-size: clamp(2.3rem, 4.6vw, 3.6rem); line-height: 1.08; margin: 0 0 22px; letter-spacing: -0.02em; }
h2 { font-size: clamp(1.8rem, 3vw, 2.45rem); line-height: 1.15; margin: 0 0 16px; }
h3 { font-size: 1.28rem; line-height: 1.3; margin: 0 0 8px; }
p { margin: 0 0 16px; }
.eyebrow { font: 600 .78rem/1 var(--sans); letter-spacing: .14em; text-transform: uppercase; color: var(--brass-ink); margin: 0 0 18px; display: flex; align-items: center; gap: 10px; }
.eyebrow::before { content: ""; width: 22px; height: 1px; background: var(--brass); }
.lede { font-size: 1.2rem; line-height: 1.55; color: #2c3a47; max-width: 34em; }
.section-head { max-width: 680px; margin-bottom: 48px; }
.section-head p:not(.eyebrow) { color: var(--muted); font-size: 1.08rem; }
.muted { color: var(--muted); }
.small { font-size: .9rem; }

/* Header */
.site-header { position: sticky; top: 0; z-index: 50; background: rgba(250, 248, 243, .92); backdrop-filter: saturate(1.4) blur(10px); -webkit-backdrop-filter: saturate(1.4) blur(10px); border-bottom: 1px solid var(--line-soft); }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; height: 70px; gap: 24px; }
.brand { display: flex; align-items: center; gap: 10px; text-decoration: none; color: var(--ink); }
.brand svg { width: 30px; height: 30px; }
.brand-name { font: 600 1.22rem/1 var(--serif); letter-spacing: -0.01em; }
.nav { display: flex; align-items: center; gap: 28px; }
.nav a { color: var(--ink); text-decoration: none; font-size: .95rem; font-weight: 500; }
.nav a:hover { color: var(--navy); text-decoration: underline; }
.header-actions { display: flex; align-items: center; gap: 18px; }
.phone { font-weight: 600; font-size: .95rem; text-decoration: none; color: var(--ink); white-space: nowrap; }

.btn { display: inline-flex; align-items: center; justify-content: center; gap: 8px; min-height: 48px; padding: 0 22px; border-radius: 8px; font: 600 1rem/1 var(--sans); text-decoration: none; border: 1px solid transparent; cursor: pointer; transition: background .15s, border-color .15s, transform .15s; }
.btn-primary { background: var(--navy); color: #fff; }
.btn-primary:hover { background: var(--ink); color: #fff; }
.btn-ghost { background: transparent; color: var(--ink); border-color: var(--line); }
.btn-ghost:hover { border-color: var(--ink); color: var(--ink); }
.btn-sm { min-height: 40px; padding: 0 16px; font-size: .92rem; }
.btn .arrow { transition: transform .15s; }
.btn:hover .arrow { transform: translateX(3px); }

/* Hero */
.hero { padding: 72px 0 80px; }
.hero-grid { display: grid; grid-template-columns: 1.08fr .92fr; gap: 64px; align-items: center; }
.fee-line { display: flex; gap: 12px; align-items: flex-start; margin: 26px 0 30px; padding: 16px 18px; background: var(--white); border: 1px solid var(--line); border-left: 3px solid var(--green); border-radius: 8px; max-width: 34em; }
.fee-line strong { font-weight: 650; }
.fee-line svg { flex: none; margin-top: 3px; }
.cta-row { display: flex; flex-wrap: wrap; gap: 12px; align-items: center; }
.reassure { margin-top: 14px; font-size: .92rem; color: var(--muted); }

/* Ledger card */
.ledger { background: var(--white); border: 1px solid var(--line); border-radius: 14px; box-shadow: var(--shadow); overflow: hidden; }
.ledger-head { display: flex; justify-content: space-between; align-items: center; padding: 16px 22px; border-bottom: 1px solid var(--line-soft); background: #fdfcf9; }
.ledger-head span { font-size: .78rem; font-weight: 600; letter-spacing: .1em; text-transform: uppercase; color: var(--muted); }
.ledger-head { gap: 12px; }
.tag { white-space: nowrap; font-size: .74rem; font-weight: 600; padding: 4px 9px; border-radius: 999px; background: var(--paper-2); color: var(--muted); letter-spacing: 0; text-transform: none; }
.ledger-body { padding: 8px 22px 6px; }
.lrow { display: flex; justify-content: space-between; align-items: baseline; gap: 16px; padding: 13px 0; border-bottom: 1px dashed var(--line-soft); }
.lrow:last-child { border-bottom: 0; }
.lrow .k { color: #34424f; font-size: .97rem; }
.lrow .k small { display: block; color: var(--muted); font-size: .8rem; margin-top: 2px; }
.lrow .v { font-family: var(--serif); font-size: 1.32rem; font-weight: 600; white-space: nowrap; }
.lrow.over .v { color: var(--terra); }
.lrow.minus .v { color: var(--muted); font-weight: 500; }
.lrow.rule { border-top: 1.5px solid var(--ink); border-bottom: 0; margin-top: 2px; }
.lrow.gap .v { color: var(--ink); }
.ledger-foot { background: var(--green-soft); padding: 18px 22px; display: flex; justify-content: space-between; align-items: baseline; gap: 16px; }
.ledger-foot .k { font-weight: 600; color: var(--green); }
.ledger-foot .k small { display: block; font-weight: 400; font-size: .8rem; margin-top: 2px; }
.ledger-foot .v { font-family: var(--serif); font-size: 1.7rem; font-weight: 700; color: var(--green); white-space: nowrap; }
.ledger-note { padding: 12px 22px 16px; font-size: .84rem; color: var(--muted); background: var(--green-soft); border-top: 1px solid rgba(30, 90, 68, .15); }

/* Fact strip */
.facts { border-top: 1px solid var(--line-soft); border-bottom: 1px solid var(--line-soft); background: var(--white); }
.facts .wrap { display: grid; grid-template-columns: repeat(4, 1fr); }
.fact { padding: 26px 22px; border-right: 1px solid var(--line-soft); }
.fact:last-child { border-right: 0; }
.fact b { display: block; font: 600 1.45rem/1.15 var(--serif); margin-bottom: 6px; color: var(--ink); }
.fact span { font-size: .88rem; color: var(--muted); line-height: 1.45; display: block; }
.fact a { font-size: .8rem; color: var(--muted); }

/* Cards */
.cards { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; }
.card { background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); padding: 28px; }
.card .ico { width: 42px; height: 42px; border-radius: 9px; background: var(--paper-2); display: grid; place-items: center; margin-bottom: 18px; color: var(--navy); }
.card p { color: #3b4855; margin: 0; font-size: .98rem; }

/* Estimator */
.est { display: grid; grid-template-columns: .9fr 1.1fr; gap: 0; background: var(--white); border: 1px solid var(--line); border-radius: 14px; box-shadow: var(--shadow); overflow: hidden; }
.est-form { padding: 32px; border-right: 1px solid var(--line-soft); }
.est-out { padding: 32px; background: #fdfcf9; }
.field { margin-bottom: 18px; }
.field label { display: block; font-weight: 600; font-size: .93rem; margin-bottom: 6px; }
.field .hint { font-size: .82rem; color: var(--muted); margin-top: 5px; }
.input, select.input, textarea.input { width: 100%; min-height: 48px; padding: 10px 14px; border: 1px solid #cfc6b5; border-radius: 8px; background: #fff; font: 16px/1.4 var(--sans); color: var(--ink); }
textarea.input { min-height: 96px; resize: vertical; }
.input:focus { border-color: var(--navy); outline: 3px solid var(--focus); outline-offset: 1px; }
.money { position: relative; }
.money::before { content: "$"; position: absolute; left: 14px; top: 50%; transform: translateY(-50%); color: var(--muted); }
.money .input { padding-left: 28px; }
.est-out h3 { font-size: 1.05rem; font-family: var(--sans); font-weight: 600; color: var(--muted); letter-spacing: .02em; margin-bottom: 10px; }
.big { font: 700 clamp(2rem, 3.4vw, 2.7rem)/1.1 var(--serif); color: var(--green); margin: 0 0 6px; }
.big.neutral { color: var(--ink); }
.out-sub { color: #34424f; margin-bottom: 20px; }
.out-rows { border-top: 1px solid var(--line-soft); margin-bottom: 18px; }
.out-rows .lrow .v { font-size: 1.1rem; }
.caveats { font-size: .84rem; color: var(--muted); padding-left: 18px; margin: 0 0 20px; }
.caveats li { margin-bottom: 4px; }

/* Steps */
.steps { list-style: none; padding: 0; margin: 0; display: grid; gap: 0; counter-reset: step; }
.step { display: grid; grid-template-columns: 64px 170px 1fr; gap: 24px; padding: 26px 0; border-top: 1px solid var(--line); counter-increment: step; }
.step:last-child { border-bottom: 1px solid var(--line); }
.step::before { content: counter(step, decimal-leading-zero); font: 600 1.5rem/1 var(--serif); color: var(--brass-ink); padding-top: 4px; }
.step .when { font-size: .82rem; font-weight: 600; letter-spacing: .08em; text-transform: uppercase; color: var(--muted); padding-top: 8px; }
.step h3 { margin-bottom: 6px; }
.step p { color: #3b4855; margin: 0; max-width: 42em; }

/* Fees */
.fee-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 48px; align-items: start; }
.fee-big { font: 600 clamp(1.7rem, 2.8vw, 2.2rem)/1.2 var(--serif); margin: 0 0 24px; }
.fee-big em { font-style: normal; color: var(--green); }
.terms { list-style: none; padding: 0; margin: 0 0 24px; }
.terms li { display: grid; grid-template-columns: 24px 1fr; gap: 12px; padding: 14px 0; border-bottom: 1px solid var(--line-soft); }
.terms li:first-child { border-top: 1px solid var(--line-soft); }
.terms svg { margin-top: 4px; color: var(--green); }
.terms b { font-weight: 650; }
table.scen { width: 100%; border-collapse: collapse; background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; }
.scen caption { text-align: left; font-size: .84rem; color: var(--muted); padding: 0 0 10px; caption-side: top; }
.scen th, .scen td { padding: 14px 18px; text-align: right; border-bottom: 1px solid var(--line-soft); }
.scen th:first-child, .scen td:first-child { text-align: left; }
.scen thead th { font-size: .78rem; letter-spacing: .08em; text-transform: uppercase; color: var(--muted); font-weight: 600; background: #fdfcf9; }
.scen td { font-family: var(--serif); font-size: 1.12rem; }
.scen td.keep { color: var(--green); font-weight: 600; }
.scen tr:last-child td { border-bottom: 0; }
.callout { margin-top: 24px; background: var(--white); border: 1px solid var(--line); border-left: 3px solid var(--brass); border-radius: 8px; padding: 18px 20px; }
.callout h3 { font-size: 1.05rem; font-family: var(--sans); font-weight: 650; margin-bottom: 6px; }
.callout p { margin: 0; font-size: .95rem; color: #3b4855; }

/* About */
.about { display: grid; grid-template-columns: 300px 1fr; gap: 56px; align-items: start; }
.portrait { aspect-ratio: 4 / 5; border-radius: 12px; background: linear-gradient(160deg, #e9e2d4, #d9cfbd); display: grid; place-items: center; overflow: hidden; border: 1px solid var(--line); }
.portrait img { width: 100%; height: 100%; object-fit: cover; }
.idcard { background: var(--white); border: 1px solid var(--line); border-radius: 12px; padding: 24px; box-shadow: var(--shadow); }
.idcard .mono { display: grid; place-items: center; width: 56px; height: 56px; border-radius: 50%; background: var(--navy); color: #fff; font: 600 1.25rem/1 var(--serif); margin-bottom: 16px; }
.idcard-h { font-weight: 600; margin: 0 0 8px; }
.idcard ul { list-style: none; margin: 0; padding: 0; font-size: .95rem; }
.idcard li { padding: 6px 0; border-top: 1px solid var(--line-soft); }
.idcard li a { display: inline-block; padding: 4px 0; }
.portrait .mono { font: 600 4rem/1 var(--serif); color: rgba(27, 58, 92, .55); }
.sig { margin-top: 16px; font-size: .92rem; color: var(--muted); line-height: 1.5; }
.sig b { color: var(--ink); display: block; font-size: 1rem; }
.promises { display: grid; grid-template-columns: 1fr 1fr; gap: 14px 28px; margin: 26px 0; padding: 0; list-style: none; }
.promises li { display: grid; grid-template-columns: 22px 1fr; gap: 10px; font-size: .97rem; color: #34424f; }
.promises svg { margin-top: 4px; color: var(--navy); }
.note-first { background: var(--white); border: 1px dashed var(--line); border-radius: 8px; padding: 16px 18px; font-size: .95rem; color: #3b4855; }

/* Sources */
.sources { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }
.src { display: block; text-decoration: none; background: var(--white); border: 1px solid var(--line); border-radius: 9px; padding: 18px 20px; color: var(--ink); transition: border-color .15s, transform .15s; }
.src:hover { border-color: var(--navy); color: var(--ink); transform: translateY(-1px); }
.src b { display: block; font-size: .95rem; margin-bottom: 4px; }
.src span { font-size: .85rem; color: var(--muted); display: block; line-height: 1.45; }
.src i { font-style: normal; font-size: .76rem; color: var(--navy); font-weight: 600; display: block; margin-top: 10px; letter-spacing: .02em; }

/* FAQ */
.faq { max-width: 820px; }
.faq details { border-top: 1px solid var(--line); }
.faq details:last-child { border-bottom: 1px solid var(--line); }
.faq summary { list-style: none; cursor: pointer; padding: 22px 44px 22px 0; position: relative; font: 600 1.12rem/1.4 var(--serif); }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; position: absolute; right: 4px; top: 50%; transform: translateY(-50%); font: 400 1.6rem/1 var(--sans); color: var(--navy); transition: transform .2s; }
.faq details[open] summary::after { transform: translateY(-50%) rotate(45deg); }
.faq .a { padding: 0 0 22px; color: #34424f; max-width: 44em; }
.faq .a p:last-child { margin-bottom: 0; }

/* Contact */
.contact-grid { display: grid; grid-template-columns: 1fr 1.1fr; gap: 56px; align-items: start; }
.contact-card { background: var(--white); border: 1px solid var(--line); border-radius: 14px; box-shadow: var(--shadow); padding: 32px; }
.ways { list-style: none; padding: 0; margin: 26px 0 0; }
.ways li { padding: 16px 0; border-top: 1px solid var(--line); display: grid; grid-template-columns: 26px 1fr; gap: 12px; }
.ways li:last-child { border-bottom: 1px solid var(--line); }
.ways svg { color: var(--navy); margin-top: 3px; }
.ways b { display: block; font-size: .95rem; }
.ways a, .ways span { font-size: .95rem; }
.form-note { font-size: .84rem; color: var(--muted); margin-top: 12px; }
.hp { position: absolute; left: -9999px; }

/* Footer */
.site-footer { background: var(--ink); color: #c9d1d9; padding: 56px 0 40px; font-size: .9rem; }
.site-footer a { color: #e6ebf0; }
.foot-grid { display: grid; grid-template-columns: 1.4fr 1fr 1fr; gap: 40px; }
.site-footer .brand { color: #fff; margin-bottom: 14px; }
.site-footer .brand-name { color: #fff; }
.foot-legal { border-top: 1px solid rgba(255, 255, 255, .12); margin-top: 40px; padding-top: 22px; font-size: .82rem; color: #9aa6b2; line-height: 1.6; }
.foot-legal p { margin: 0 0 8px; max-width: 60em; }
.site-footer h2.foot-h { color: #fff; font: 600 .8rem/1 var(--sans); letter-spacing: .12em; text-transform: uppercase; margin: 6px 0 14px; }
.site-footer ul { list-style: none; padding: 0; margin: 0; }
.site-footer li { margin-bottom: 2px; }
.handled { margin-top: 40px; padding: 26px 28px; background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); }
.handled h3 { margin-bottom: 16px; }
.handled .promises { margin: 0; }
.site-footer li a, .fact a { display: inline-block; padding: 10px 0; }
.pp-source { font-size: .95rem; color: var(--muted); margin-top: -6px; }

/* Personal page */
.pp-hero { padding: 56px 0 64px; }
.pp-hero h1 { font-size: clamp(2rem, 4vw, 3rem); }
.pp-why { margin-top: 26px; padding: 18px 20px; background: var(--white); border: 1px solid var(--line); border-radius: 9px; font-size: .95rem; color: #34424f; }
.pp-why b { display: block; margin-bottom: 4px; color: var(--ink); }
.pp-cta { margin-top: 28px; }

/* Plain pages */
.prose { max-width: 720px; padding: 64px 0 88px; }
.prose h1 { font-size: clamp(2rem, 4vw, 2.8rem); }
.prose h2 { font-size: 1.4rem; margin-top: 36px; }

/* Responsive */
@media (max-width: 980px) {
  .nav { display: none; }
  .hero-grid, .fee-grid, .contact-grid, .est, .about { grid-template-columns: 1fr; }
  .est-form { border-right: 0; border-bottom: 1px solid var(--line-soft); }
  .hero-grid { gap: 44px; }
  .cards, .sources { grid-template-columns: 1fr 1fr; }
  .facts .wrap { grid-template-columns: 1fr 1fr; padding: 0; }
  .fact:nth-child(2) { border-right: 0; }
  .fact:nth-child(-n+2) { border-bottom: 1px solid var(--line-soft); }
  .about { gap: 32px; }
  .portrait { max-width: 260px; }
  .foot-grid { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 640px) {
  body { font-size: 16px; }
  .wrap { padding: 0 16px; }
  section { padding: 64px 0; }
  .hero { padding: 40px 0 56px; }
  .lede { font-size: 1.08rem; }
  .eyebrow { line-height: 1.35; }
  .site-header .wrap { height: 62px; }
  .header-actions .phone { display: none; }
  .header-actions .btn-sm { padding: 0 12px; }
  .pp-hero .ledger-head span:first-child { display: none; }
  .ledger-head { flex-wrap: wrap; row-gap: 8px; }
  .ledger-head span { white-space: nowrap; }
  .brand-name { font-size: 1.1rem; }
  .cards, .sources, .promises { grid-template-columns: 1fr; }
  .facts .wrap { grid-template-columns: 1fr; }
  .fact { border-right: 0; border-bottom: 1px solid var(--line-soft); padding: 20px 16px; }
  .fact:last-child { border-bottom: 0; }
  .step { grid-template-columns: 44px 1fr; gap: 6px 14px; }
  .step::before { grid-row: span 2; }
  .step .when { padding-top: 2px; }
  .step > div { grid-column: 2; }
  .cta-row .btn { width: 100%; }
  .est-form, .est-out, .contact-card { padding: 22px; }
  .lrow .v { font-size: 1.15rem; }
  .ledger-foot .v { font-size: 1.4rem; }
  .scen th, .scen td { padding: 12px 10px; font-size: .95rem; }
  .foot-grid { grid-template-columns: 1fr; }
}
.ways a { display: inline-block; padding: 8px 0; }