@import url('https://fonts.googleapis.com/css2?family=Montserrat:wght@400;600;700;800&display=swap');
/* ============================================================
   BALBOA TAX & ACCOUNTING SERVICES — MODERN STYLESHEET
   ============================================================ */

/* ============================================================
   1. CSS VARIABLES
   ============================================================ */
   :root {
    --navy:        #0d1f3c;
    --navy2:       #112444;
    --teal:        #3aaecc;
    --teal2:       #2e96b5;
    --teal-light:  rgba(58, 174, 204, 0.1);
    --gray:        #8a9dae;
    --lightgray:   #f5f6f8;
    --text:        #444;
    --muted:       #777;
    --white:       #ffffff;
    --shadow-sm:   0 2px 8px rgba(0,0,0,0.08);
    --shadow-md:   0 4px 20px rgba(0,0,0,0.12);
    --shadow-lg:   0 8px 40px rgba(0,0,0,0.16);
    --radius:      8px;
    --radius-sm:   4px;
    --transition:  0.25s ease;
  }
  
  /* ============================================================
     2. RESET & BASE
     ============================================================ */
  *, *::before, *::after {
    box-sizing: border-box;
    margin: 0;
    padding: 0;
  }
  
  html {
    width: 100%;
    scroll-behavior: smooth;
  }
  
  body {
    width: 100%;
    overflow-x: hidden;
    font-family: 'Montserrat', sans-serif;
    font-size: 14px;
    color: var(--text);
    background: #fff;
    -webkit-font-smoothing: antialiased;
  }
  
  img  { max-width: 100%; height: auto; }
  hr   { border: none; border-top: 1px solid #e8ecf0; margin: 28px 0; }
  ul   { list-style: disc; padding-left: 20px; }
  li   { margin-bottom: 6px; }
  
  /* ============================================================
     3. TYPOGRAPHY
     ============================================================ */
  a       { color: var(--teal); text-decoration: none; transition: color var(--transition); }
  a:hover { color: var(--teal2); text-decoration: none; }
  
  h1 {
    font-family: 'Raleway', sans-serif;
    font-size: 2rem;
    font-weight: 700;
    color: #1a2a42;
    margin-bottom: 20px;
    letter-spacing: -0.01em;
  }
  
  h2 {
    font-family: 'Raleway', sans-serif;
    font-size: 1.3rem;
    font-weight: 700;
    color: #1a2a42;
    margin: 28px 0 12px;
    letter-spacing: -0.01em;
  }
  
  h3 {
    font-family: 'Raleway', sans-serif;
    font-size: 1.05rem;
    font-weight: 700;
    color: #1a2a42;
    margin-bottom: 10px;
  }
  
  p {
    line-height: 1.85;
    margin-bottom: 16px;
    color: #556;
  }
  
  /* ============================================================
     4. TOP BAR
     ============================================================ */
  .topbar {
    background: linear-gradient(90deg, #000d1e 0%, #00132c 100%);
    height: 44px;
    width: 100%;
    display: flex;
    justify-content: flex-end;
    align-items: center;
    border-bottom: 1px solid rgba(58,174,204,0.15);
  }
  
  .topbar-items {
    display: flex;
    align-items: stretch;
    height: 50px;
  }
  
  .topbar-items a,
  .topbar-items span {
    display: inline-flex;
    align-items: center;
    gap: 6px;
    padding: 0 25px;
    font-size: 1rem;
    letter-spacing: 0.01em;
    color: rgba(255,255,255,0.7);
    text-decoration: none;
    cursor: pointer;
    white-space: nowrap;
    transition: color var(--transition), background var(--transition);
    position: relative;
  }
  
  .topbar-items a::after { display: none; }
  
  .topbar-items a:hover,
  .topbar-items span:hover {
    color: #fff;
    background: rgba(58,174,204,0.12);
    text-decoration: none;
  }
  
  .topbar-items a.soc {
    padding: 0 15px;
    font-size: 1rem;
  }
  .topbar-items a.soc::after { display: none; }
  
  /* ============================================================
     5. HEADER & NAVIGATION
     ============================================================ */
  header {
    background: #fff;
    position: sticky;
    top: 0;
    z-index: 200;
    width: 100%;
    box-shadow: 0 1px 0 rgba(0,0,0,0.08), var(--shadow-sm);
    border-bottom: 2px solid var(--teal);
  }
  
  nav {
    display: flex;
    align-items: center;
    padding: 0 32px;
    height: 100px;
    width: 100%;
    max-width: 1400px;
    margin: 0 auto;
    position: relative;
  }
  
  /* Logo */
  .logo-area {
    display: flex;
    flex-direction: column;
    align-items: flex-start;
    cursor: pointer;
    flex-shrink: 0;
    margin-right: 36px;
    transition: opacity var(--transition);
  }
  .logo-area:hover { opacity: 0.88; }
  
  .logo-icons {
    display: flex;
    gap: 3px;
    margin-bottom: 6px;
    margin-left: 100px;
  }
  
  .logo-icon {
    width: 28px;
    height: 28px;
    border-radius: 3px;
    display: flex;
    align-items: center;
    justify-content: center;
    flex-shrink: 0;
    box-shadow: 0 1px 3px rgba(0,0,0,0.2);
  }
  
  .logo-text { display: flex; flex-direction: column; align-items: flex-start; }
  
  .logo-text .ln {
    font-family: 'Montserrat', sans-serif;
    font-size: 1rem;
    font-weight: 800;
    color: #1a2a42;
    text-transform: uppercase;
    letter-spacing: 0.06em;
    line-height: 1.3;
  }
  
  .logo-text .ls {
    font-family: 'Montserrat', sans-serif;
    font-weight: 400;    
    font-size: 1rem;
    color: #aab;
    font-style: italic;
    margin-top: 1px;
    margin-left: 40px;
    letter-spacing: 0.02em;
  }
  
  /* Nav Links */
  .nav-menu {
    display: flex;
    list-style: none;
    align-items: stretch;
    height: 80px;
    flex: 1;
  }
  
  .nav-menu > li {
    position: relative;
    display: flex;
    align-items: center;
  }
  
  .nav-menu > li > a {
    display: flex;
    align-items: center;
    gap: 4px;
    padding: 0 16px;
    height: 100%;
    font-size: 0.9rem;
    font-weight: 500;
    color: #445;
    cursor: pointer;
    white-space: nowrap;
    text-decoration: none;
    position: relative;
    transition: color var(--transition);
    letter-spacing: 0.01em;
  }
  
  .nav-menu > li > a::after {
    content: '';
    position: absolute;
    bottom: 0;
    left: 16px;
    right: 16px;
    height: 2px;
    background: var(--teal);
    border-radius: 2px 2px 0 0;
    transform: scaleX(0);
    transition: transform 0.25s ease;
  }
  
  .nav-menu > li > a:hover::after,
  .nav-menu > li.active > a::after { transform: scaleX(1); }
  
  .nav-menu > li > a:hover,
  .nav-menu > li.active > a { color: var(--navy); text-decoration: none; }
  
  .has-drop > a > span.nav-arr { display: inline-block; }
  
  .nav-arr {
    font-size: 0.75rem;
    opacity: 0.7;
    margin-left: 4px;
    display: inline-block;
    transition: transform 0.2s;
  }
  .has-drop.open .nav-arr { transform: rotate(180deg); }
  
  .nav-spacer { flex: 1; }
  
  /* Consultation CTA Button */
  .nav-cta {
    background: var(--teal);
    color: #fff !important;
    padding: 10px 24px;
    border-radius: 6px;
    font-size: 0.88rem;
    font-weight: 600;
    white-space: nowrap;
    transition: background var(--transition), box-shadow var(--transition), transform var(--transition);
    margin-left: 8px;
    cursor: pointer;
    align-self: center;
    box-shadow: 0 2px 10px rgba(58,174,204,0.3);
    letter-spacing: 0.01em;
  }
  
  .nav-cta:hover {
    background: var(--teal2) !important;
    box-shadow: 0 4px 18px rgba(58,174,204,0.45) !important;
    transform: translateY(-1px);
    text-decoration: none;
  }
  
  .nav-cta::after { display: none !important; }
  
  /* ============================================================
     6. DROPDOWN MENUS
     ============================================================ */
  .dropdown {
    display: none;
    position: absolute;
    top: calc(100% + 2px);
    left: 0;
    min-width: 270px;
    background: #fff;
    border-radius: 0 0 var(--radius) var(--radius);
    border-top: 3px solid var(--teal);
    box-shadow: var(--shadow-lg);
    z-index: 300;
    padding: 6px 0;
    animation: dropDown 0.18s ease;
  }
  
  @keyframes dropDown {
    from { opacity: 0; transform: translateY(-6px); }
    to   { opacity: 1; transform: translateY(0); }
  }
  
  .has-drop.open .dropdown { display: block; }
  
  .dropdown a {
    display: flex;
    align-items: center;
    padding: 10px 20px;
    font-size: 0.86rem;
    color: #445;
    border-bottom: 1px solid #f0f4f6;
    cursor: pointer;
    transition: background var(--transition), color var(--transition), padding-left var(--transition);
    font-weight: 400;
  }
  
  .dropdown a::after    { display: none !important; }
  .dropdown a:last-child { border-bottom: none; }
  
  .dropdown a:hover {
    background: var(--teal-light);
    color: var(--teal2);
    padding-left: 28px;
    text-decoration: none;
  }
  
  .dropdown .sublabel {
    font-size: 0.64rem;
    letter-spacing: 0.1em;
    text-transform: uppercase;
    color: #aab;
    padding: 10px 20px 4px;
    font-weight: 700;
    background: #fafbfc;
    border-bottom: 1px solid #eef2f4;
  }
  
  /* ============================================================
     7. PAGE SYSTEM
     ============================================================ */
  .page        { display: none; }
  .page.active {
    display: block;
    animation: fadeUp 0.3s ease;
  }
  
  @keyframes fadeUp {
    from { opacity: 0; transform: translateY(10px); }
    to   { opacity: 1; transform: translateY(0); }
  }
  
  /* ============================================================
     8. HERO SLIDER
     ============================================================ */
  .slider {
    position: relative;
    width: 100%;
    height: 620px;
    overflow: hidden;
    background: #0d1f3c;
  }
  
  .slide {
    position: absolute;
    inset: 0;
    opacity: 0;
    transition: opacity 1s ease;
    background-size: cover;
    background-position: center center;
  }
  
  .slide.active { opacity: 1; }
  
  .slide-overlay {
    position: absolute;
    inset: 0;
    background: linear-gradient(
      105deg,
      rgba(5, 15, 35, 0.78) 0%,
      rgba(5, 20, 40, 0.45) 50%,
      rgba(0, 0, 0, 0.05) 100%
    );
  }
  
  .slide-content {
    position: absolute;
    inset: 0;
    display: flex;
    flex-direction: column;
    align-items: flex-start;
    justify-content: center;
    z-index: 2;
    padding: 0 80px;
    max-width: 680px;
  }
  
  .slide-badge-inner {
    width: 72px;
    height: 72px;
    margin-bottom: 16px;
    opacity: 0;
    filter: drop-shadow(0 4px 12px rgba(0,0,0,0.3));
  }
  
  .slide-line {
    width: 48px;
    height: 3px;
    background: var(--teal);
    margin-bottom: 20px;
    opacity: 0;
    transform-origin: left center;
    border-radius: 2px;
  }
  
  .slide-content h2 {
    font-family: 'Raleway', sans-serif;
    font-size: 3rem;
    font-weight: 700;
    color: #fff;
    line-height: 1.15;
    text-align: left;
    text-shadow: 0 2px 24px rgba(0,0,0,0.4);
    max-width: 520px;
    opacity: 0;
    letter-spacing: -0.02em;
  }
  
  @keyframes badgeDrop  { from { opacity: 0; transform: translateY(-14px); } to { opacity: 1; transform: translateY(0); } }
  @keyframes lineExpand { from { opacity: 0; transform: scaleX(0); }         to { opacity: 1; transform: scaleX(1); } }
  @keyframes textRise   { from { opacity: 0; transform: translateY(22px); }  to { opacity: 1; transform: translateY(0); } }
  
  .slide.active .slide-badge-inner { animation: badgeDrop  0.55s cubic-bezier(0.34,1.56,0.64,1) 0.1s forwards; }
  .slide.active .slide-line        { animation: lineExpand 0.4s ease 0.4s forwards; }
  .slide.active .slide-content h2  { animation: textRise   0.65s ease 0.55s forwards; }
  
  .slide-arrow {
    position: absolute;
    top: 50%;
    transform: translateY(-50%);
    z-index: 4;
    background: rgba(255,255,255,0.12);
    backdrop-filter: blur(6px);
    border: 1px solid rgba(255,255,255,0.2);
    border-radius: var(--radius-sm);
    color: #fff;
    width: 44px;
    height: 72px;
    display: flex;
    align-items: center;
    justify-content: center;
    cursor: pointer;
    font-size: 1.6rem;
    line-height: 1;
    transition: background var(--transition), border-color var(--transition);
  }
  .slide-arrow:hover {
    background: rgba(58,174,204,0.6);
    border-color: rgba(58,174,204,0.5);
  }
  .slide-arrow.prev { left: 16px; }
  .slide-arrow.next { right: 16px; }
  
  .slide-dots {
    position: absolute;
    bottom: 22px;
    left: 50%;
    transform: translateX(-50%);
    display: flex;
    gap: 8px;
    z-index: 3;
  }
  
  .slide-dot {
    width: 28px;
    height: 3px;
    border-radius: 2px;
    background: rgba(255,255,255,0.3);
    cursor: pointer;
    transition: background 0.3s, width 0.3s;
  }
  
  .slide-dot.active {
    background: var(--teal);
    width: 40px;
  }
  
  /* ============================================================
     9. HOME — ABOUT SPLIT SECTION
     ============================================================ */
  .home-split {
    display: grid;
    grid-template-columns: 1fr 1fr;
    height: 620px;
  }
  
  .home-photo { overflow: hidden; height: 100%; }
  
  .home-photo img {
    width: 100%;
    height: 100%;
    object-fit: cover;
    display: block;
    float: none;
    margin: 0;
    border-radius: 0;
    transition: transform 0.6s ease;
  }
  .home-photo:hover img { transform: scale(1.02); }
  
  .home-textbox {
    background: linear-gradient(145deg, #6e8496 0%, #7a8fa0 60%, #6a8292 100%);
    padding: 52px 56px;
    display: flex;
    flex-direction: column;
    justify-content: center;
    position: relative;
    overflow: hidden;
  }
  
  .home-textbox::before {
    content: '';
    position: absolute;
    top: -60px;
    right: -60px;
    width: 220px;
    height: 220px;
    border-radius: 50%;
    background: rgba(255,255,255,0.05);
    pointer-events: none;
  }
  
  .home-textbox h1 {
    font-family: 'Raleway', sans-serif;
    font-size: 1.45rem;
    font-weight: 700;
    color: #fff;
    margin-bottom: 18px;
    letter-spacing: -0.01em;
  }
  
  .home-textbox p         { font-size: 0.88rem; color: rgba(255,255,255,0.88); line-height: 1.85; margin-bottom: 14px; }
  .home-textbox p a       { color: #fff; font-weight: 700; border-bottom: 1px solid rgba(255,255,255,0.4); padding-bottom: 1px; }
  .home-textbox p a:hover { border-bottom-color: #fff; text-decoration: none; }
  .home-textbox p em      { font-style: italic; font-weight: 700; }
  
  .home-btns { display: flex; gap: 12px; margin-top: 22px; flex-wrap: wrap; }
  
  .btn-teal {
    background: var(--teal);
    color: #fff;
    padding: 11px 26px;
    border-radius: 6px;
    font-size: 0.85rem;
    font-weight: 600;
    border: none;
    cursor: pointer;
    display: inline-block;
    transition: background var(--transition), box-shadow var(--transition), transform var(--transition);
    box-shadow: 0 2px 10px rgba(58,174,204,0.3);
    letter-spacing: 0.01em;
  }
  .btn-teal:hover {
    background: var(--teal2);
    box-shadow: 0 4px 18px rgba(58,174,204,0.45);
    transform: translateY(-1px);
    text-decoration: none;
  }
  
  .btn-outline-w {
    background: transparent;
    color: #fff;
    border: 1.5px solid rgba(255,255,255,0.55);
    padding: 11px 26px;
    border-radius: 6px;
    font-size: 0.85rem;
    font-weight: 500;
    cursor: pointer;
    display: inline-block;
    transition: border-color var(--transition), background var(--transition), transform var(--transition);
  }
  .btn-outline-w:hover {
    border-color: rgba(255,255,255,0.9);
    background: rgba(255,255,255,0.1);
    transform: translateY(-1px);
    text-decoration: none;
  }
  
  .plat-badge-abs {
    position: absolute;
    bottom: 20px;
    right: 20px;
    width: 76px;
    float: none;
    margin: 0;
    filter: drop-shadow(0 2px 8px rgba(0,0,0,0.2));
  }
  
  /* ============================================================
     10. HOME — TAX REDUCTION GRID
     ============================================================ */
  .tax-grid-section {
    background: #fafbfc;
    padding: 60px 40px;
  }
  
  .tax-grid-section > h2 {
    text-align: center;
    font-family: 'Raleway', sans-serif;
    font-size: 1.6rem;
    font-weight: 700;
    color: #1a2a42;
    margin-bottom: 0;
    letter-spacing: -0.02em;
  }
  
  .tg-wrap {
    display: grid;
    grid-template-columns: 1fr 1fr;
    max-width: 960px;
    margin: 44px auto 0;
    border-radius: var(--radius);
    overflow: hidden;
    box-shadow: var(--shadow-md);
    border: 1px solid #e4eaf0;
    background: #fff;
  }
  
  .tg-cell {
    padding: 44px 36px;
    text-align: center;
    border-right: 1px solid #e8ecf0;
    border-bottom: 1px solid #e8ecf0;
    cursor: pointer;
    transition: background var(--transition), transform var(--transition);
    position: relative;
  }
  
  .tg-cell::before {
    content: '';
    position: absolute;
    top: 0; left: 0; right: 0;
    height: 3px;
    background: var(--teal);
    transform: scaleX(0);
    transition: transform 0.25s ease;
  }
  
  .tg-cell:hover::before { transform: scaleX(1); }
  .tg-cell:nth-child(2n) { border-right: none; }
  .tg-cell:nth-child(3),
  .tg-cell:nth-child(4)  { border-bottom: none; }
  .tg-cell:hover         { background: #f0fafd; }
  
  .tg-icon {
    margin: 0 auto 20px;
    color: var(--teal);
    display: flex;
    justify-content: center;
    width: 60px;
    height: 60px;
    background: var(--teal-light);
    border-radius: 50%;
    align-items: center;
  }
  
  .tg-icon img { float: none; margin: 0; width: auto; }
  
  .tg-cell h3 {
    font-family: 'Raleway', sans-serif;
    font-size: 0.97rem;
    font-weight: 700;
    color: #1a2a42;
    margin-bottom: 12px;
  }
  
  .tg-cell p {
    font-size: 0.83rem;
    color: #667;
    line-height: 1.72;
    max-width: 240px;
    margin: 0 auto 16px;
  }
  
  .tg-link {
    color: var(--teal);
    font-size: 0.8rem;
    font-weight: 600;
    cursor: pointer;
    display: inline-flex;
    align-items: center;
    gap: 4px;
    transition: color var(--transition);
  }
  .tg-link::after { content: '→'; transition: transform var(--transition); }
  .tg-link:hover  { color: var(--teal2); text-decoration: none; }
  .tg-link:hover::after { transform: translateX(3px); }
  
  /* ============================================================
     11. HOME — CTA MONEY STRIP
     ============================================================ */
  .cta-money {
    position: relative;
    padding: 90px 40px;
    text-align: center;
    overflow: hidden;
    background: url('https://images.unsplash.com/photo-1553729459-efe14ef6055d?w=1600&q=80') center / cover;
    background-color: #c8d8e8;
  }
  
  .cta-money::before {
    content: '';
    position: absolute;
    inset: 0;
    background: linear-gradient(135deg, rgba(13,31,60,0.65) 0%, rgba(58,174,204,0.35) 100%);
  }
  
  .cta-money-inner { position: relative; z-index: 1; }
  
  .cta-divider {
    width: 44px;
    height: 3px;
    background: var(--teal);
    margin: 0 auto 20px;
    border-radius: 2px;
  }
  
  .cta-money h2 {
    font-family: 'Raleway', sans-serif;
    font-size: 2.2rem;
    font-weight: 700;
    color: #fff;
    margin-bottom: 28px;
    text-shadow: 0 2px 20px rgba(0,0,0,0.3);
    letter-spacing: -0.02em;
  }
  
  /* ============================================================
     12. INNER PAGES
     ============================================================ */
  .page-banner {
    background: linear-gradient(135deg, #4f6070 0%, #6c7f8e 60%, #5a7080 100%);
    padding: 44px 32px;
    text-align: center;
    position: relative;
    overflow: hidden;
  }
  
  .page-banner::after {
    content: '';
    position: absolute;
    bottom: 0; left: 0; right: 0;
    height: 3px;
    background: linear-gradient(90deg, transparent 0%, var(--teal) 30%, var(--teal) 70%, transparent 100%);
  }
  
  .page-banner h1 {
    font-family: 'Raleway', sans-serif;
    font-size: 1.7rem;
    font-weight: 700;
    color: #fff;
    margin: 0;
    text-shadow: 0 1px 10px rgba(0,0,0,0.2);
    letter-spacing: -0.01em;
  }
  
  .inner-wrap {
    max-width: 1160px;
    margin: 0 auto;
    padding: 48px 36px;
    display: grid;
    grid-template-columns: 1fr 300px;
    gap: 52px;
    align-items: start;
  }
  
  .inner-main img {
    float: left;
    width: 220px;
    height: auto;
    margin: 4px 28px 16px 0;
    border-radius: var(--radius);
    box-shadow: var(--shadow-md);
  }
  
  .inner-main::after { content: ''; display: block; clear: both; }
  
  .inner-main h2 {
    color: #1a2a42;
    border-bottom: 2px solid var(--teal);
    padding-bottom: 8px;
    margin-bottom: 14px;
    clear: both;
  }
  
  .inner-main ul     { margin-bottom: 16px; clear: both; }
  .inner-main ul li  { font-size: 0.88rem; color: #556; line-height: 1.85; }
  .inner-main p      { font-size: 0.9rem; color: #556; }
  .inner-main strong { color: #2a3a52; }
  
  /* ============================================================
     13. SIDEBAR
     ============================================================ */
  .sidebar { position: sticky; top: 88px; }
  
  .sidebar-box {
    background: linear-gradient(160deg, #122547 0%, #0d1f3c 100%);
    border-radius: var(--radius);
    padding: 30px 26px;
    margin-bottom: 20px;
    box-shadow: 0 6px 28px rgba(13,31,60,0.22);
    border: 1px solid rgba(58,174,204,0.12);
  }
  
  .sidebar-box h3 {
    font-family: 'Raleway', sans-serif;
    font-size: 1.7rem;
    font-weight: 700;
    color: #fff;
    line-height: 1.2;
    margin-bottom: 14px;
    letter-spacing: -0.02em;
  }
  
  .sidebar-box p {
    font-size: 0.82rem;
    color: rgba(255,255,255,0.62);
    line-height: 1.7;
    margin-bottom: 20px;
  }
  
  .sidebar-btn {
    display: block;
    width: 100%;
    background: var(--teal);
    color: #fff;
    text-align: center;
    padding: 14px;
    border-radius: 6px;
    font-size: 0.88rem;
    font-weight: 600;
    cursor: pointer;
    border: none;
    font-family: 'Open Sans', sans-serif;
    transition: background var(--transition), box-shadow var(--transition), transform var(--transition);
    box-shadow: 0 2px 10px rgba(58,174,204,0.25);
    letter-spacing: 0.01em;
  }
  .sidebar-btn:hover {
    background: var(--teal2);
    box-shadow: 0 4px 18px rgba(58,174,204,0.4);
    transform: translateY(-1px);
    text-decoration: none;
  }
  
  .sidebar-phone   { text-align: center; margin-top: 16px; }
  .sidebar-phone p { font-size: 0.65rem; color: rgba(255,255,255,0.32); letter-spacing: 0.1em; text-transform: uppercase; margin-bottom: 4px; }
  .sidebar-phone a { font-family: 'Raleway', sans-serif; font-size: 1.35rem; font-weight: 700; color: #8dd8eb; transition: color var(--transition); }
  .sidebar-phone a:hover { color: var(--teal); text-decoration: none; }
  
  .sidebar-ctc {
    background: #fff;
    border: 1px solid #e2eaf0;
    border-radius: var(--radius);
    padding: 22px;
    box-shadow: var(--shadow-sm);
  }
  
  .sidebar-ctc h4     { font-family: 'Raleway', sans-serif; font-size: 0.92rem; font-weight: 700; color: #1a2a42; margin-bottom: 8px; letter-spacing: 0.01em; }
  .sidebar-ctc .cline { width: 32px; height: 2px; background: var(--teal); margin-bottom: 16px; border-radius: 2px; }
  .sidebar-ctc-inner  { display: flex; gap: 14px; align-items: flex-start; margin-bottom: 12px; }
  
  .sidebar-ctc img {
    width: 62px;
    flex-shrink: 0;
    float: none;
    margin: 0;
    border-radius: var(--radius-sm);
  }
  
  .sidebar-ctc p  { font-size: 0.78rem; color: #667; line-height: 1.65; margin: 0; }
  .sidebar-ctc em { font-size: 0.72rem; color: #99a; font-style: italic; }
  
  /* ============================================================
     14. ABOUT PAGE
     ============================================================ */
  .about-person {
    display: grid;
    grid-template-columns: 170px 1fr;
    gap: 28px;
    margin-bottom: 24px;
    padding: 28px;
    background: #fafcfe;
    border: 1px solid #e4eaf0;
    border-radius: var(--radius);
    box-shadow: var(--shadow-sm);
    transition: box-shadow var(--transition);
  }
  .about-person:hover       { box-shadow: var(--shadow-md); }
  .about-person:last-child  { margin-bottom: 0; }
  
  .about-person img {
    width: 170px;
    height: auto;
    border-radius: var(--radius);
    float: none;
    margin: 0;
    box-shadow: var(--shadow-sm);
  }
  
  .about-person-text h2 { margin-top: 0; border: none; padding: 0; font-size: 1.05rem; }
  
  /* ============================================================
     15. CONSULTATION FORM
     ============================================================ */
  .cf-error-box {
    border: 1px solid #d9534f;
    border-radius: var(--radius-sm);
    border-left: 4px solid #d9534f;
    padding: 16px 20px;
    margin-bottom: 24px;
    background: #fff8f8;
  }
  .cf-error-box p     { font-size: 0.88rem; color: #333; font-weight: 600; margin-bottom: 10px; }
  .cf-error-box ul    { padding-left: 20px; }
  .cf-error-box ul li { font-size: 0.86rem; color: #667; line-height: 1.9; }
  
  .cf-field { display: flex; flex-direction: column; margin-bottom: 18px; }
  
  .cf-label { font-size: 0.83rem; color: #445; font-weight: 500; margin-bottom: 6px; letter-spacing: 0.01em; }
  .cf-label .req { color: #e05; margin-left: 2px; }
  
  .cf-input {
    width: 100%;
    padding: 11px 14px;
    border: 1.5px solid #d0d8e0;
    border-radius: var(--radius-sm);
    font-family: 'Open Sans', sans-serif;
    font-size: 0.88rem;
    color: #333;
    outline: none;
    background: #fff;
    transition: border-color var(--transition), box-shadow var(--transition);
  }
  .cf-input:focus {
    border-color: var(--teal);
    box-shadow: 0 0 0 3px rgba(58,174,204,0.12);
  }
  
  .cf-recaptcha  { margin: 18px 0 22px; }
  .recaptcha-box { display: inline-flex; align-items: center; gap: 14px; border: 1.5px solid #d3d8de; border-radius: var(--radius-sm); padding: 14px 16px; background: #f9f9f9; min-width: 300px; box-shadow: var(--shadow-sm); }
  .recaptcha-box input[type=checkbox] { width: 22px; height: 22px; cursor: pointer; flex-shrink: 0; accent-color: var(--teal); }
  .recaptcha-box label { font-size: 0.9rem; color: #333; cursor: pointer; flex: 1; }
  .recaptcha-logo { display: flex; flex-direction: column; align-items: center; gap: 1px; margin-left: auto; }
  .recaptcha-text { font-size: 0.65rem; color: #4a90d9; font-weight: 700; }
  .recaptcha-sub  { font-size: 0.55rem; color: #99a; }
  
  .cf-submit {
    background: var(--teal);
    color: #fff;
    border: none;
    padding: 13px 32px;
    font-family: 'Open Sans', sans-serif;
    font-size: 0.92rem;
    font-weight: 600;
    border-radius: 6px;
    cursor: pointer;
    margin-top: 6px;
    transition: background var(--transition), box-shadow var(--transition), transform var(--transition);
    box-shadow: 0 2px 10px rgba(58,174,204,0.25);
    letter-spacing: 0.01em;
  }
  .cf-submit:hover {
    background: var(--teal2);
    box-shadow: 0 4px 18px rgba(58,174,204,0.4);
    transform: translateY(-1px);
  }
  
  .form-row   { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-bottom: 16px; }
  .form-field { display: flex; flex-direction: column; margin-bottom: 16px; }
  .form-field label { font-size: 0.8rem; font-weight: 600; color: #445; margin-bottom: 6px; }
  
  .form-field input,
  .form-field select,
  .form-field textarea {
    padding: 10px 14px;
    border: 1.5px solid #d0d8e0;
    border-radius: var(--radius-sm);
    font-family: 'Open Sans', sans-serif;
    font-size: 0.88rem;
    color: #333;
    outline: none;
    transition: border-color var(--transition), box-shadow var(--transition);
  }
  .form-field input:focus,
  .form-field select:focus,
  .form-field textarea:focus {
    border-color: var(--teal);
    box-shadow: 0 0 0 3px rgba(58,174,204,0.1);
  }
  .form-field textarea { min-height: 100px; resize: vertical; }
  
  .req { color: #e05; }
  
  .submit-btn {
    background: var(--teal);
    color: #fff;
    border: none;
    padding: 12px 32px;
    font-family: 'Open Sans', sans-serif;
    font-size: 0.88rem;
    font-weight: 600;
    border-radius: 6px;
    cursor: pointer;
    transition: background var(--transition), box-shadow var(--transition), transform var(--transition);
    box-shadow: 0 2px 10px rgba(58,174,204,0.2);
  }
  .submit-btn:hover {
    background: var(--teal2);
    box-shadow: 0 4px 16px rgba(58,174,204,0.35);
    transform: translateY(-1px);
  }
  
  /* ============================================================
     16. CONTACT PAGE
     ============================================================ */
  .contact-location-row {
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: 28px;
    align-items: start;
    margin-bottom: 8px;
  }
  
  .contact-map iframe {
    display: block;
    width: 100%;
    border-radius: var(--radius);
    box-shadow: var(--shadow-md);
  }
  
  .contact-info-block {
    background: #f8fbfd;
    border: 1px solid #dce8f0;
    border-radius: var(--radius);
    padding: 28px;
    box-shadow: var(--shadow-sm);
  }
  
  .contact-info-block h3 { font-family: 'Raleway', sans-serif; font-size: 1.1rem; font-weight: 700; color: #1a2a42; margin-bottom: 14px; }
  .contact-info-block p  { font-size: 0.9rem; color: #556; line-height: 1.8; margin-bottom: 12px; }
  .contact-info-block a  { color: var(--teal); }
  .contact-info-block a:hover { color: var(--teal2); }
  
  .branch h3 { font-family: 'Raleway', sans-serif; font-size: 1rem; font-weight: 700; color: #1a2a42; margin-bottom: 10px; }
  .branch p  { font-size: 0.9rem; color: #556; line-height: 1.75; }
  .branch a  { color: var(--teal); }
  
  @media (max-width: 900px) {
    .contact-location-row { grid-template-columns: 1fr; }
  }
  
  /* ============================================================
     17. REVIEW PAGE
     ============================================================ */
  .google-logo {
    font-family: Arial, sans-serif;
    font-size: 2.2rem;
    font-weight: 700;
    letter-spacing: -1px;
    line-height: 1;
  }
  
  .yelp-logo {
    font-family: Arial, sans-serif;
    font-size: 2rem;
    font-weight: 700;
    color: #d32323;
    letter-spacing: -0.5px;
    line-height: 1;
  }
  
  .review-logos {
    display: flex;
    align-items: center;
    gap: 20px;
    margin: 28px 0;
    flex-wrap: wrap;
  }
  
  .review-logo-link {
    display: flex;
    align-items: center;
    text-decoration: none;
    padding: 12px 20px;
    border: 1.5px solid #e4eaf0;
    border-radius: var(--radius);
    background: #fff;
    box-shadow: var(--shadow-sm);
    transition: box-shadow var(--transition), transform var(--transition);
  }
  .review-logo-link:hover {
    box-shadow: var(--shadow-md);
    transform: translateY(-2px);
    text-decoration: none;
    opacity: 1;
  }
  
  .review-fb-logo {
    background: #1877f2;
    color: #fff;
    font-family: Arial, sans-serif;
    font-size: 1.5rem;
    font-weight: 700;
    padding: 7px 18px;
    border-radius: var(--radius-sm);
    letter-spacing: -0.02em;
  }
  
  .review-yelp-logo { display: flex; align-items: center; gap: 2px; }
  
  .stars            { display: flex; gap: 8px; font-size: 1.8rem; color: #ddd; cursor: pointer; margin-bottom: 6px; }
  .stars span.lit,
  .stars span:hover { color: #f5a623; }
  
  /* ── BLOG ── */
  .blog-article { margin-bottom: 16px; }
  .blog-article-meta { font-size: 0.75rem; color: #99a; margin-bottom: 8px; text-transform: uppercase; letter-spacing: 0.06em; }
  .blog-cat { background: var(--teal); color: #fff; padding: 2px 8px; border-radius: var(--radius-sm); font-size: 0.7rem; font-weight: 600; }
  .blog-article-title { font-size: 1.35rem; color: #1a2a42; border: none; padding: 0; margin-bottom: 14px; }
  .blog-article img { float: left; width: 200px; margin: 4px 20px 10px 0; border-radius: var(--radius-sm); }
  .blog-article h3  { font-size: 0.95rem; color: #1a2a42; clear: none; margin: 16px 0 6px; }
  
  .blog-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; margin-top: 16px; }
  .blog-card { border: 1px solid #e8ecf0; border-radius: var(--radius); overflow: hidden; transition: box-shadow var(--transition), transform var(--transition); }
  .blog-card:hover { box-shadow: var(--shadow-md); transform: translateY(-2px); }
  .blog-img  { height: 130px; background: var(--lightgray); display: flex; align-items: center; justify-content: center; font-size: 2.2rem; }
  .blog-body { padding: 16px; }
  .blog-date { font-size: 0.7rem; color: var(--teal); text-transform: uppercase; letter-spacing: 0.08em; font-weight: 600; margin-bottom: 5px; }
  .blog-card h3 { font-size: 0.95rem; font-weight: 700; color: #1a2a42; margin-bottom: 7px; line-height: 1.35; }
  .blog-card p  { font-size: 0.8rem; color: #667; line-height: 1.6; margin: 0; }
  
  /* ============================================================
     19. FOOTER
     ============================================================ */
  footer {
    background: linear-gradient(180deg, #0d1f3c 0%, #091525 100%);
    border-top: 3px solid var(--teal);
  }
  
  .footer-main {
    max-width: 1100px;
    margin: 0 auto;
    padding: 56px 40px 40px;
    display: grid;
    grid-template-columns: 1fr 1fr 1fr;
    gap: 56px;
  }
  
  .fc-title { font-family: 'Raleway', sans-serif; font-size: 0.95rem; font-weight: 700; color: #fff; margin-bottom: 10px; letter-spacing: 0.02em; text-transform: uppercase; }
  .fc-line  { width: 32px; height: 2px; background: var(--teal); margin-bottom: 22px; border-radius: 2px; }
  
  .fc-ctc-row     { display: flex; gap: 14px; align-items: flex-start; margin-bottom: 12px; }
  .fc-ctc-row img { width: 66px; flex-shrink: 0; float: none; margin: 0; border-radius: var(--radius-sm); }
  .fc-ctc-row p   { font-size: 0.8rem; color: rgba(255,255,255,0.6); line-height: 1.72; margin: 0; }
  .fc-disc        { font-size: 0.7rem; color: rgba(255,255,255,0.28); font-style: italic; margin-top: 10px; }
  
  .fc-contact-row     { display: flex; align-items: flex-start; gap: 10px; margin-bottom: 12px; font-size: 0.82rem; color: rgba(255,255,255,0.65); }
  .fc-contact-row svg { flex-shrink: 0; margin-top: 2px; opacity: 0.55; }
  .fc-contact-row a   { color: rgba(255,255,255,0.65); transition: color var(--transition); }
  .fc-contact-row a:hover { color: var(--teal); text-decoration: none; }
  
  .fc-nl p { font-size: 0.82rem; color: rgba(255,255,255,0.6); line-height: 1.72; margin-bottom: 16px; }
  
  .nl-inp {
    width: 100%;
    padding: 10px 14px;
    background: rgba(255,255,255,0.07);
    border: 1.5px solid rgba(255,255,255,0.12);
    border-radius: var(--radius-sm);
    color: #fff;
    font-family: 'Open Sans', sans-serif;
    font-size: 0.85rem;
    outline: none;
    margin-bottom: 10px;
    transition: border-color var(--transition), box-shadow var(--transition);
  }
  .nl-inp::placeholder { color: rgba(255,255,255,0.28); }
  .nl-inp:focus {
    border-color: var(--teal);
    box-shadow: 0 0 0 3px rgba(58,174,204,0.12);
  }
  
  .nl-btn {
    background: transparent;
    color: rgba(255,255,255,0.85);
    border: 1.5px solid rgba(255,255,255,0.35);
    padding: 9px 26px;
    font-family: 'Open Sans', sans-serif;
    font-size: 0.8rem;
    border-radius: var(--radius-sm);
    cursor: pointer;
    transition: background var(--transition), border-color var(--transition), color var(--transition);
  }
  .nl-btn:hover {
    background: rgba(58,174,204,0.15);
    border-color: var(--teal);
    color: #fff;
  }
  
  .footer-nav {
    border-top: 1px solid rgba(255,255,255,0.07);
    padding: 16px 40px;
    display: flex;
    justify-content: center;
    flex-wrap: wrap;
    gap: 4px;
  }
  
  .footer-nav a {
    color: rgba(255,255,255,0.5);
    font-size: 0.78rem;
    padding: 4px 18px;
    border-right: 1px solid rgba(255,255,255,0.12);
    cursor: pointer;
    transition: color var(--transition);
    letter-spacing: 0.01em;
  }
  .footer-nav a:last-child { border-right: none; }
  .footer-nav a:hover      { color: var(--teal); text-decoration: none; }
  
  .footer-copy {
    background: #060f1c;
    text-align: center;
    padding: 14px;
    font-size: 0.72rem;
    color: rgba(255,255,255,0.25);
    letter-spacing: 0.02em;
  }
  .footer-copy a { color: rgba(255,255,255,0.38); transition: color var(--transition); }
  .footer-copy a:hover { color: rgba(255,255,255,0.6); }
  
  /* ============================================================
     20. SUCCESS MESSAGE
     ============================================================ */
  .success-msg {
    display: none;
    background: #edf9f0;
    border-left: 4px solid #2ecc71;
    padding: 16px 20px;
    border-radius: 0 var(--radius-sm) var(--radius-sm) 0;
    font-size: 0.88rem;
    color: #1a6a3f;
    margin-top: 16px;
    box-shadow: var(--shadow-sm);
  }
  
  
  /* ============================================================
     22. HAMBURGER MENU (mobile)
     ============================================================ */
  .hamburger {
    display: none;
    flex-direction: column;
    justify-content: center;
    gap: 5px;
    cursor: pointer;
    padding: 6px;
    background: none;
    border: none;
    z-index: 201;
    position: absolute;
    right: 16px;
    top: 50%;
    transform: translateY(-50%);
  }
  
  .hamburger span {
    display: block;
    width: 22px;
    height: 2px;
    background: var(--navy);
    border-radius: 2px;
    transition: all 0.3s ease;
  }
  
  .hamburger.open span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
  .hamburger.open span:nth-child(2) { opacity: 0; }
  .hamburger.open span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }
  
  /* Mobile nav drawer */
  .nav-menu.mobile-open {
    display: flex !important;
    flex-direction: column;
    position: fixed;
    top: 70px;
    left: 0;
    right: 0;
    bottom: 0;
    background: #fff;
    z-index: 199;
    overflow-y: auto;
    padding: 16px 0 40px;
    box-shadow: var(--shadow-lg);
    height: auto;
    align-items: stretch;
  }
  
  .nav-menu.mobile-open > li {
    display: block;
    border-bottom: 1px solid #f0f4f6;
    width: 100%;
  }
  
  .nav-menu.mobile-open > li > a {
    padding: 16px 24px;
    height: auto;
    font-size: 1rem;
    width: 100%;
    justify-content: space-between;
  }
  
  .nav-menu.mobile-open > li > a::after { display: none; }
  
  .nav-menu.mobile-open .nav-spacer { display: none; }
  
  .nav-menu.mobile-open .nav-cta {
    margin: 20px 24px 0;
    text-align: center;
    border-radius: 6px;
    padding: 14px;
    font-size: 1rem;
    align-self: auto;
  }
  
  .nav-menu.mobile-open .dropdown {
    position: static;
    box-shadow: none;
    border-top: none;
    border-left: 3px solid var(--teal);
    margin-left: 24px;
    border-radius: 0;
    padding: 4px 0;
    animation: none;
    background: #f8fbfd;
  }
  
  .nav-menu.mobile-open .dropdown a {
    padding: 12px 20px;
    font-size: 0.9rem;
  }
  
  .nav-menu.mobile-open .has-drop.open .dropdown { display: block; }
  
  
  /* ============================================================
     21. RESPONSIVE / MOBILE
     ============================================================ */
  
  /* ── Tablet (max 1024px) ── */
  @media (max-width: 1024px) {
    nav                         { height: 80px; }
    .nav-menu                   { height: 80px; }
    .nav-menu > li > a          { padding: 0 12px; font-size: 0.85rem; }
    .logo-icons                 { margin-left: 0; }
    .inner-wrap                 { gap: 32px; }
  }
  
  /* ── Small Tablet / Large Phone (max 900px) ── */
  @media (max-width: 900px) {
    .inner-wrap                 { grid-template-columns: 1fr; gap: 28px; }
    .sidebar                    { position: static; }
    .home-split                 { grid-template-columns: 1fr; height: auto; }
    .home-photo                 { height: 300px; }
    .tg-wrap                    { grid-template-columns: 1fr; }
    .footer-main                { grid-template-columns: 1fr; gap: 36px; }
    .contact-branches           { grid-template-columns: 1fr; }
    .contact-location-row       { grid-template-columns: 1fr; }
    .blog-grid                  { grid-template-columns: 1fr; }
    .about-person               { grid-template-columns: 1fr; }
    .form-row                   { grid-template-columns: 1fr; }
    .tg-cell:nth-child(2n)      { border-right: none; }
    .tg-cell                    { border-right: none; }
  }
  
  /* ── Mobile (max 768px) ── */
  @media (max-width: 768px) {
    /* Nav — show hamburger */
    .nav-menu                   { display: none; }
    .hamburger                  { display: flex; }
    nav                         { height: 70px; padding: 0 16px; }
    .logo-area                  { padding-right: 48px; }
  
    /* Topbar */
    .topbar                     { height: auto; padding: 8px 0; }
    .topbar-items               { flex-wrap: wrap; justify-content: center; height: auto; }
    .topbar-items a,
    .topbar-items span          { padding: 6px 10px; font-size: 0.8rem; }
    .topbar-items a.soc         { padding: 6px 8px; }
  
    /* Slider */
    .slider                     { height: 320px; }
    .slide-content              { padding: 24px 20px; max-width: 100%; }
    .slide-content h2           { font-size: 1.6rem; max-width: 100%; }
    .slide-badge-inner          { width: 52px; height: 52px; }
  
    /* Home split */
    .home-split                 { height: auto; }
    .home-photo                 { height: 240px; }
    .home-textbox               { padding: 32px 24px; }
    .home-textbox h1            { font-size: 1.2rem; }
  
    /* Grid */
    .tg-wrap                    { margin: 24px 16px 0; }
    .tg-cell                    { padding: 28px 20px; }
  
    /* Inner pages */
    .inner-wrap                 { padding: 28px 16px; }
    .inner-main img             { float: none; width: 100%; margin: 0 0 16px 0; border-radius: var(--radius-sm); }
    .page-banner                { padding: 28px 16px; }
    .page-banner h1             { font-size: 1.3rem; }
  
    /* Sidebar */
    .sidebar-box h3             { font-size: 1.35rem; }
  
    /* CTA strip */
    .cta-money                  { padding: 52px 20px; }
    .cta-money h2               { font-size: 1.5rem; }
  
    /* Footer */
    .footer-main                { padding: 36px 16px 24px; }
    .footer-nav                 { padding: 12px 16px; }
    .footer-nav a               { padding: 4px 10px; font-size: 0.72rem; }
  
    /* General padding */
    .tax-grid-section           { padding: 40px 16px; }
    .tax-grid-section > h2      { font-size: 1.3rem; }
  
    /* About */
    .about-person               { padding: 18px; }
  
    /* Form */
    .cf-submit                  { width: 100%; text-align: center; }
    .recaptcha-box              { min-width: 100%; }
  }
  
  /* ── iPhone SE / Small phones (max 390px) ── */
  @media (max-width: 390px) {
    .slider                     { height: 260px; }
    .slide-content h2           { font-size: 1.3rem; }
    .home-textbox h1            { font-size: 1.05rem; }
    .home-textbox               { padding: 24px 18px; }
    .home-textbox p             { font-size: 0.82rem; }
    .btn-teal,
    .btn-outline-w              { width: 100%; text-align: center; padding: 12px 16px; }
    .home-btns                  { flex-direction: column; }
    .sidebar-box h3             { font-size: 1.2rem; }
    .page-banner h1             { font-size: 1.1rem; }
    .cta-money h2               { font-size: 1.25rem; }
    .inner-wrap                 { padding: 20px 14px; }
    .footer-main                { padding: 28px 14px 20px; }
    .topbar-items a,
    .topbar-items span          { font-size: 0.72rem; padding: 5px 8px; }
  }