:root {
  --navy: #10294a;
  --navy-dark: #0a1d35;
  --navy-light: #1b3e68;
  --gold: #c8a24d;
  --gold-soft: #f7f1e3;
  --ink: #162033;
  --muted: #596579;
  --surface: #f5f8fc;
  --surface-blue: #edf3f9;
  --border: #dfe6ef;
  --white: #ffffff;
  --shadow: 0 18px 48px rgba(16, 41, 74, 0.09);
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; background: var(--white); color: var(--ink); font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif; line-height: 1.6; -webkit-font-smoothing: antialiased; }
a { color: inherit; }
a:focus-visible { outline: 3px solid var(--gold); outline-offset: 3px; }
.container { width: min(1080px, calc(100% - 48px)); margin: 0 auto; }
.site-header { background: rgba(255, 255, 255, 0.97); border-bottom: 1px solid var(--border); }
.nav { min-height: 76px; display: flex; align-items: center; justify-content: space-between; gap: 24px; }
.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; }
.brand-logo { display: block; width: 42px; height: 42px; object-fit: contain; border-radius: 8px; }
.brand-copy { display: grid; line-height: 1.1; }
.brand-copy strong { color: var(--navy); font-size: 14px; letter-spacing: .06em; }
.brand-copy span { margin-top: 4px; color: var(--muted); font-size: 11px; }
.button { display: inline-flex; min-height: 48px; align-items: center; justify-content: center; padding: 0 20px; border: 1px solid transparent; border-radius: 9px; font-size: 14px; font-weight: 800; line-height: 1.2; text-align: center; text-decoration: none; transition: background-color 160ms ease, border-color 160ms ease, transform 160ms ease; }
.button:hover { transform: translateY(-1px); }
.button-primary { background: var(--navy); color: var(--white); }
.button-primary:hover { background: var(--navy-dark); }
.button-pending { cursor: default; background: #dce3ec; border-color: #dce3ec; color: #536176; }
.button-pending:hover { transform: none; }
.nav-cta { min-height: 44px; padding-inline: 18px; }
.offer-hero { padding: 82px 0 76px; background: radial-gradient(circle at 90% 10%, rgba(200, 162, 77, .15), transparent 22rem), linear-gradient(180deg, #fff 0%, #f7f9fc 100%); }
.hero-grid { display: grid; grid-template-columns: minmax(0, 1fr) 260px; gap: 64px; align-items: center; }
.eyebrow { margin: 0 0 14px; color: var(--navy-light); font-size: 13px; font-weight: 900; letter-spacing: .09em; text-transform: uppercase; }
h1 { margin: 0; color: var(--navy); font-size: clamp(40px, 6vw, 62px); line-height: 1.05; letter-spacing: -.04em; }
.hero-description { max-width: 690px; margin: 24px 0 0; color: var(--muted); font-size: clamp(17px, 2vw, 20px); }
.price-card { padding: 28px; background: var(--white); border: 1px solid var(--border); border-radius: 18px; box-shadow: var(--shadow); }
.price-label { margin: 0; color: var(--muted); font-size: 13px; font-weight: 800; text-transform: uppercase; letter-spacing: .06em; }
.price { margin: 2px 0 20px; color: var(--navy); font-size: 38px; font-weight: 900; line-height: 1.2; }
.price-card .button { width: 100%; }
.availability-note { margin: 12px 0 0; color: var(--muted); font-size: 12px; text-align: center; }
.process { padding: 24px 0; background: var(--navy); color: var(--white); }
.process-list { display: grid; grid-template-columns: repeat(4, 1fr); margin: 0; padding: 0; list-style: none; }
.process-step { padding: 8px 24px; border-left: 1px solid rgba(255,255,255,.2); }
.process-step:first-child { border-left: 0; padding-left: 0; }
.process-step:last-child { padding-right: 0; }
.step-label { display: block; color: #b8c7da; font-size: 11px; font-weight: 900; letter-spacing: .08em; text-transform: uppercase; }
.step-name { display: block; margin-top: 3px; font-size: 15px; font-weight: 800; }
.section { padding: 80px 0; }
.section-muted { background: var(--surface); }
.content-grid { display: grid; grid-template-columns: .85fr 1.15fr; gap: 72px; align-items: start; }
h2 { margin: 0; color: var(--navy); font-size: clamp(30px, 4vw, 42px); line-height: 1.15; letter-spacing: -.03em; }
.lead { margin: 18px 0 0; color: var(--muted); font-size: 17px; }
.learn-card { padding: 34px; background: var(--white); border: 1px solid var(--border); border-radius: 18px; box-shadow: var(--shadow); }
.learn-card h3 { margin: 0 0 20px; color: var(--navy); font-size: 22px; }
.check-list { display: grid; gap: 15px; margin: 0; padding: 0; list-style: none; }
.check-list li { position: relative; padding-left: 30px; color: var(--muted); }
.check-list li::before { position: absolute; top: 1px; left: 0; color: var(--gold); content: "\2713"; font-weight: 900; }
.next-copy { margin: 28px 0 0; padding-top: 24px; border-top: 1px solid var(--border); color: var(--muted); }
.next-copy strong { color: var(--ink); }
.preview { max-width: 800px; margin: 0 auto; text-align: center; }
.preview-card { margin-top: 28px; padding: 38px; background: var(--white); border: 1px solid var(--border); border-top: 4px solid var(--gold); border-radius: 16px; box-shadow: var(--shadow); }
.preview-label { display: inline-flex; padding: 5px 10px; border-radius: 999px; background: var(--gold-soft); color: #72591f; font-size: 12px; font-weight: 900; letter-spacing: .05em; text-transform: uppercase; }
.preview-quote { margin: 20px 0 0; color: var(--navy); font-size: clamp(22px, 3vw, 30px); font-weight: 800; line-height: 1.4; }
.preview-note { margin: 14px 0 0; color: var(--muted); font-size: 14px; }
.consultation { display: grid; grid-template-columns: 1fr auto; gap: 36px; align-items: center; padding: 46px; border-radius: 20px; background: radial-gradient(circle at 92% 0, rgba(200,162,77,.18), transparent 15rem), var(--navy); color: var(--white); }
.consultation h2 { color: var(--white); }
.consultation p { max-width: 620px; margin: 12px 0 0; color: #d5deeb; }
.consultation .button { background: var(--white); color: var(--navy); white-space: nowrap; }
.consultation .button:hover { background: var(--gold-soft); border-color: var(--gold); }
.site-footer { padding: 34px 0 42px; border-top: 1px solid var(--border); background: #fbfcfe; color: var(--muted); font-size: 13px; }
.footer-inner { display: flex; justify-content: space-between; gap: 16px 28px; flex-wrap: wrap; align-items: center; }
.footer-brand { display: grid; line-height: 1.3; }
.footer-brand strong { color: var(--navy); font-size: 14px; letter-spacing: .04em; }
.footer-links { display: flex; flex-wrap: wrap; gap: 8px 18px; }
.site-footer a { color: var(--navy); font-weight: 800; text-decoration: underline; text-underline-offset: 3px; }
.footer-note { max-width: 42rem; }

/* Local S-corp check */
.quiz-main { min-height: calc(100vh - 150px); background: var(--surface); }
.quiz-shell { padding: 64px 0 80px; }
.quiz-container { max-width: 820px; }
.quiz-progress { margin-bottom: 30px; }
.progress-meta { display: flex; justify-content: space-between; gap: 20px; margin-bottom: 8px; color: var(--muted); font-size: 13px; font-weight: 800; }
.progress-track { height: 8px; overflow: hidden; border-radius: 999px; background: #dce4ee; }
.progress-track span { display: block; width: 25%; height: 100%; border-radius: inherit; background: var(--gold); transition: width 180ms ease; }
.quiz-panel { padding: clamp(28px, 6vw, 58px); border: 1px solid var(--border); border-radius: 22px; background: var(--white); box-shadow: var(--shadow); }
.quiz-panel[hidden] { display: none; }
.quiz-panel h1 { max-width: 700px; font-size: clamp(38px, 7vw, 58px); }
.quiz-panel h2 { max-width: 680px; }
.quiz-lead { max-width: 650px; margin: 20px 0 0; color: var(--muted); font-size: 18px; }
.intro-points { display: flex; flex-wrap: wrap; gap: 10px 20px; margin: 28px 0; color: var(--muted); font-size: 14px; font-weight: 700; }
.intro-points span::before { margin-right: 7px; color: var(--gold); content: "\2713"; }
.quiz-start { min-width: 190px; }
.step-kicker, .result-verdict { margin: 0 0 10px; color: var(--navy-light); font-size: 13px; font-weight: 900; letter-spacing: .08em; text-transform: uppercase; }
.choice-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 14px; margin-top: 30px; }
.choice-grid-wide { grid-template-columns: repeat(2, 1fr); }
.choice { min-height: 68px; padding: 16px 18px; border: 2px solid var(--border); border-radius: 12px; background: var(--white); color: var(--navy); cursor: pointer; font: inherit; font-weight: 800; text-align: left; transition: background-color 150ms ease, border-color 150ms ease, transform 150ms ease; }
.choice:hover { border-color: var(--navy-light); background: var(--surface-blue); transform: translateY(-1px); }
.choice:focus-visible, .back-button:focus-visible, .text-button:focus-visible, input:focus-visible { outline: 3px solid var(--gold); outline-offset: 2px; }
.quiz-nav { display: flex; justify-content: space-between; gap: 20px; margin-top: 28px; }
.back-button, .text-button { padding: 6px 0; border: 0; background: transparent; color: var(--navy-light); cursor: pointer; font: inherit; font-weight: 800; text-decoration: underline; text-underline-offset: 3px; }
.local-note { margin: 16px 0 26px; padding: 13px 16px; border-left: 3px solid var(--gold); background: var(--gold-soft); color: #665324; font-size: 14px; }
.contact-form { display: grid; gap: 18px; max-width: 540px; }
.contact-form label { display: grid; gap: 7px; color: var(--ink); font-size: 14px; font-weight: 800; }
.contact-form label span { color: var(--muted); font-weight: 500; }
.contact-form input, .contact-form select { width: 100%; min-height: 50px; padding: 10px 13px; border: 1px solid #bdc8d6; border-radius: 8px; color: var(--ink); font: inherit; background: var(--white); }
.contact-form input[type="checkbox"] { width: 18px; min-height: 18px; margin-top: 3px; padding: 0; }
.consent-choice { grid-template-columns: auto 1fr; align-items: start; font-weight: 700; }
.contact-form .button { justify-self: start; margin-top: 4px; }
.form-error { margin: 0; color: #a52626; font-size: 14px; font-weight: 700; }
.contact-form .button:disabled { cursor: wait; opacity: .72; transform: none; }
.result-panel h2 { margin-bottom: 18px; }
.result-intro { color: var(--muted); font-size: 17px; }
.health-score { display: flex; align-items: center; justify-content: space-between; gap: 24px; margin: 26px 0; padding: 18px 20px; border: 1px solid var(--border); border-left: 4px solid var(--gold); border-radius: 12px; background: var(--surface-blue); color: var(--navy); font-weight: 800; }
.health-score strong { font-size: 26px; line-height: 1; }
.result-cta { margin-top: 10px; }
.result-math { margin: 28px 0; border: 1px solid var(--border); border-radius: 14px; overflow: hidden; }
.result-math div { display: grid; grid-template-columns: 1fr auto; gap: 24px; padding: 13px 18px; border-top: 1px solid var(--border); }
.result-math div:first-child { border-top: 0; }
.result-math dt { color: var(--muted); }
.result-math dd { margin: 0; color: var(--ink); font-weight: 800; text-align: right; }
.result-math .result-total { background: var(--surface-blue); }
.result-math .result-total dt, .result-math .result-total dd { color: var(--navy); font-weight: 900; }
.partnership-caveat, .result-disclaimer { padding: 16px 18px; border-left: 3px solid var(--gold); background: var(--gold-soft); color: #5f4e25; font-size: 14px; }
.not-included { margin: 28px 0; }
.not-included h3 { margin: 0 0 8px; color: var(--navy); }
.not-included ul { margin: 0; padding-left: 22px; color: var(--muted); }
.alternate-result { text-align: left; }
.alternate-result .button { margin-top: 28px; }
.payment-panel .checkout-button, .payment-panel [data-check-result] { margin-top: 28px; }
.payment-panel .checkout-error { margin-top: 16px; }
.payment-panel button:disabled { cursor: wait; opacity: .72; transform: none; }
@media (max-width: 760px) {
  .hero-grid, .content-grid, .consultation { grid-template-columns: 1fr; }
  .hero-grid, .content-grid { gap: 38px; }
  .price-card { max-width: 400px; }
  .process-list { grid-template-columns: repeat(2, 1fr); gap: 20px 0; }
  .process-step:nth-child(3) { border-left: 0; padding-left: 0; }
  .choice-grid, .choice-grid-wide { grid-template-columns: 1fr; }
}
@media (max-width: 520px) {
  .container { width: min(100% - 32px, 1080px); }
  .nav { min-height: 68px; gap: 12px; }
  .brand-logo { width: 36px; height: 36px; }
  .brand-copy { display: none; }
  .nav-cta { min-height: 42px; padding-inline: 12px; font-size: 11px; }
  .offer-hero { padding: 58px 0; }
  .section { padding: 60px 0; }
  .process-step { padding-inline: 14px; }
  .learn-card, .preview-card { padding: 26px; }
  .consultation { gap: 26px; padding: 30px 26px; }
  .consultation .button { width: 100%; white-space: normal; }
  .footer-inner { display: grid; gap: 8px; }
  .quiz-shell { padding: 32px 0 56px; }
  .quiz-panel { border-radius: 16px; }
  .choice { min-height: 62px; }
  .contact-form .button { width: 100%; }
  .result-math div { grid-template-columns: 1fr; gap: 2px; }
  .result-math dd { text-align: left; }
}
#document-list { margin: 18px 0 0; padding-left: 18px; }
#document-list li { margin: 8px 0; }
#dependent-list { margin: 18px 0 0; padding-left: 18px; }
#dependent-list li { margin: 8px 0; }
.dependent-choice { display: flex; flex-wrap: wrap; gap: 12px; justify-content: flex-start; }
.dependent-choice .button { max-width: 100%; white-space: normal; }
#dependent-prompt[hidden],
#dependent-form[hidden],
#dependent-list[hidden],
#dependent-add-another[hidden],
#dependents-continue[hidden] { display: none; }
.doc-label { margin-left: 8px; color: var(--navy); font-weight: 800; }
.w2-review { margin: 8px 0 12px; padding: 8px 12px; border: 1px solid var(--border); border-radius: 10px; }
.w2-review div { display: grid; grid-template-columns: minmax(9rem, 14rem) minmax(0, 1fr); gap: 8px; margin: 2px 0; }
.w2-review dt { margin: 0; color: var(--muted); font-size: 13px; }
.w2-review dd { margin: 0; font-weight: 700; overflow-wrap: anywhere; }
@media (max-width: 520px) {
  .w2-review div { grid-template-columns: 1fr; gap: 0; }
  .dependent-nav, .dependent-choice { flex-direction: column; align-items: stretch; }
  .dependent-choice .button { width: 100%; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition-duration: .01ms !important; }
}