/* Michael Salomon CPA — site stylesheet
   A clean rebuild of the CountingWorks "professional" template look:
   orange wordmark, plum accent, light gray ground, black footer, Open Sans. */

:root {
  --plum: #865976;
  --plum-dark: #6d4760;
  --plum-tint: rgba(134, 89, 118, 0.86);
  --orange: #f28b00;
  --ground: #f3ede1;      /* home services band: light beige */
  --paper: #f8f4ec;       /* page surface: lighter beige */
  --aside: #ede5d4;       /* sidebar: deeper beige */
  --ink: #333333;
  --text: #555555;
  --text-soft: #6b7777;
  --line: #d7d7d7;
  --link: #865976;
  --font: "Open Sans", "Segoe UI", Arial, Helvetica, sans-serif;
  --container: 1400px;
  --radius: 4px;
}

*, *::before, *::after { box-sizing: border-box; }

html { -webkit-text-size-adjust: 100%; }

body {
  margin: 0;
  font-family: var(--font);
  font-size: 15px;
  line-height: 1.6;
  color: var(--text);
  background: var(--ground);
}

img { max-width: 100%; height: auto; display: block; }

a { color: var(--link); text-decoration: none; }
a:hover, a:focus { text-decoration: underline; }

h1, h2, h3, h4 { margin: 0; line-height: 1.25; color: var(--ink); font-weight: 400; }
p { margin: 0 0 1em; }
ul, ol { margin: 0 0 1em; padding-left: 1.4em; }
address { font-style: normal; }
blockquote { margin: 1.25em 0; padding: 0 1.5em; font-style: italic; color: #6d6d6d; text-align: center; }
blockquote cite { font-style: normal; }

.container { max-width: var(--container); margin: 0 auto; padding: 0 16px; }

.skip-link {
  position: absolute; left: 8px; top: -60px; z-index: 1000;
  background: var(--plum); color: #fff; padding: 8px 12px; border-radius: var(--radius);
}
.skip-link:focus { top: 8px; }

:focus-visible { outline: 3px solid #2f6fbf; outline-offset: 2px; }

/* Buttons ---------------------------------------------------------------- */
.btn {
  display: inline-block;
  background: var(--plum);
  color: #fff !important;
  font: 600 13px/1.2 var(--font);
  padding: 9px 16px;
  border: 0;
  border-radius: var(--radius);
  cursor: pointer;
  text-decoration: none !important;
  min-height: 34px;
  transition: background-color 150ms ease;
}
.btn:hover, .btn:focus-visible { background: var(--plum-dark); }
.btn-secondary { background: #6f6f6f; }
.btn-secondary:hover { background: #555; }

/* Header ----------------------------------------------------------------- */
.site-header {
  background: var(--paper);
  border-bottom: 6px solid var(--plum);
  position: relative;
  z-index: 20;
}
.header-inner {
  display: flex;
  flex-wrap: wrap;
  align-items: flex-end;
  justify-content: space-between;
  gap: 8px 24px;
  padding-top: 10px;
  padding-bottom: 8px;
}
.wordmark img { width: 300px; height: auto; }

.nav-toggle {
  display: none;
  align-items: center;
  gap: 8px;
  background: none;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 8px 12px;
  font: 600 13px var(--font);
  text-transform: uppercase;
  color: var(--plum);
  cursor: pointer;
  min-height: 44px;
}
.nav-toggle-bars {
  width: 18px; height: 2px; background: currentColor; position: relative;
}
.nav-toggle-bars::before, .nav-toggle-bars::after {
  content: ""; position: absolute; left: 0; width: 18px; height: 2px; background: currentColor;
}
.nav-toggle-bars::before { top: -6px; }
.nav-toggle-bars::after { top: 6px; }

.site-nav ul { list-style: none; margin: 0; padding: 0; display: flex; gap: 4px; }
.site-nav li { position: relative; }
.site-nav > ul > li > a {
  display: block;
  padding: 10px 12px;
  font-size: 13px;
  letter-spacing: 0.02em;
  text-transform: uppercase;
  color: var(--plum);
}
.site-nav > ul > li.is-active > a { color: var(--ink); }
.site-nav a:hover { text-decoration: none; color: var(--plum-dark); }

.site-nav .has-menu > a { padding-right: 20px; }
.site-nav .has-menu > a::after {
  content: ""; position: absolute; right: 6px; top: 17px;
  border: 4px solid transparent; border-top-color: currentColor;
}
.site-nav .menu-toggle { display: none; }

.site-nav .submenu {
  list-style: none;
  position: absolute; top: 100%; left: 0;
  min-width: 240px;
  background: #ffffff;
  border: 1px solid var(--line);
  border-top: 3px solid var(--plum);
  box-shadow: 0 6px 16px rgba(0, 0, 0, 0.12);
  padding: 6px 0;
  margin: 0;
  display: none;
  flex-direction: column;
  z-index: 30;
}
.site-nav .submenu a { display: block; padding: 8px 16px; font-size: 14px; color: var(--ink); }
.site-nav .submenu a:hover, .site-nav .submenu a:focus { background: var(--ground); color: var(--plum); }
.site-nav .has-menu:hover > .submenu,
.site-nav .has-menu:focus-within > .submenu,
.site-nav .has-menu.is-open > .submenu { display: flex; }

/* Home hero -------------------------------------------------------------- */
.hero {
  position: relative;
  min-height: clamp(460px, 56vw, 820px);
  display: grid;
  place-items: center;
  overflow: hidden;
  color: #fff;
  text-align: center;
  isolation: isolate;
}
.hero-img {
  position: absolute; inset: 0; z-index: -1;
  width: 100%; height: 100%; object-fit: cover; object-position: center 40%;
}
.hero-inner { padding: 32px 16px; display: grid; justify-items: center; gap: 6px; max-width: 760px; }
.hero-logo { width: min(360px, 72vw); border-radius: 2px; box-shadow: 0 10px 30px rgba(0, 0, 0, 0.35); margin-bottom: 12px; }
.hero-bar {
  display: inline-block;
  background: var(--plum-tint);
  padding: 8px clamp(16px, 4vw, 56px);
  font-size: clamp(22px, 2.6vw, 34px);
  font-weight: 300;
  line-height: 1.25;
  color: #fff;
  border-radius: 2px;
}
.hero-text {
  margin: 0;
  font-size: clamp(15px, 1.35vw, 19px);
  line-height: 1.4;
  text-shadow: 0 1px 6px rgba(0, 0, 0, 0.7), 0 0 2px rgba(0, 0, 0, 0.9);
  padding: 0 8px;
}
.hero-text a { color: #fff; text-decoration: underline; text-underline-offset: 3px; }

/* Home services grid ----------------------------------------------------- */
.services { padding: 56px 0 24px; }
.services-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 40px 32px;
}
.service {
  text-align: center;
  display: flex; flex-direction: column; align-items: center;
  padding: 0 8px;
}
.service h2 { font-size: 22px; font-weight: 300; color: var(--text-soft); margin-bottom: 12px; }
.service p { font-size: 14px; max-width: 34ch; flex: 1; }
.service .btn { margin-top: 4px; }

.home-callout {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
  gap: 32px;
  padding: 32px 0 48px;
  text-align: center;
}
.home-callout h2 { font-size: 22px; font-weight: 300; color: var(--text-soft); margin-bottom: 10px; }
.home-callout .service-list { font-size: 14px; }
.home-callout .tagline { font-size: 14px; }

/* Utility row (refund tracker, call today, badge) ------------------------ */
.utility { background: var(--ground); padding: 16px 0 24px; }
body.layout-page .utility, body.layout-index .utility, body.layout-plain .utility { border-top: 1px solid var(--line); padding-top: 4px; }
.utility-inner {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(240px, 1fr));
  gap: 24px 32px;
  background: #ffffff;
  border: 1px solid #e6dfd0;
  padding: 24px 24px 28px;
}
.utility-block { border-top: 1px solid #999; padding-top: 10px; color: #282828; }
.utility-block h2 { font-size: 18px; font-weight: 700; margin-bottom: 10px; color: #282828; }
.utility-block p { margin-bottom: 10px; font-size: 14px; }
.utility-block .btn { text-align: left; }
.state-refund label { display: block; font-size: 13px; font-weight: 600; margin-bottom: 6px; }
.state-refund-row { display: flex; gap: 8px; }
.state-refund select {
  flex: 1; min-width: 0;
  font: 14px var(--font);
  padding: 8px;
  border: 1px solid #aaa;
  border-radius: var(--radius);
  background: #fff;
  min-height: 40px;
}
.tagline { font-style: italic; color: var(--plum); }

/* Inner pages ------------------------------------------------------------ */
body.layout-page, body.layout-index, body.layout-plain { background: var(--paper); }
.page-banner {
  position: relative;
  min-height: clamp(150px, 15vw, 250px);
  display: flex;
  align-items: flex-end;
  overflow: hidden;
  isolation: isolate;
}
.page-banner-img {
  position: absolute; inset: 0; z-index: -1;
  width: 100%; height: 100%; object-fit: cover; object-position: center 42%;
}
.page-title {
  width: 100%;
  background: rgba(134, 89, 118, 0.9);
  padding: 16px 0;
}
.page-title h1 {
  color: #fff;
  font-size: clamp(24px, 2.6vw, 32px);
  font-weight: 400;
  text-shadow: 0 0 8px rgba(51, 51, 51, 0.8);
}
.section-tabs { background: var(--aside); border-bottom: 1px solid #d6cbb6; }
.section-tabs .container { display: flex; gap: 4px; overflow-x: auto; -webkit-overflow-scrolling: touch; }
.section-tabs a {
  flex: none;
  padding: 12px 14px 10px;
  font-size: 13px;
  letter-spacing: 0.02em;
  text-transform: uppercase;
  color: var(--plum);
  border-bottom: 3px solid transparent;
  white-space: nowrap;
  min-height: 44px;
}
.section-tabs a:hover { text-decoration: none; color: var(--plum-dark); border-bottom-color: #c9b3c1; }
.section-tabs a.is-current { color: var(--ink); font-weight: 600; border-bottom-color: var(--plum); }
.page-wrap { background: var(--paper); }
.page { padding-top: 36px; padding-bottom: 40px; }
.page-columns { display: grid; grid-template-columns: minmax(0, 1fr) 300px; gap: 40px; align-items: start; }
.page-main { min-width: 0; padding: 0 8px 0 0; }
.page-main > .teaser { font-size: 18px; font-weight: 600; color: var(--text-soft); margin-bottom: 24px; }
.page-main h2 { font-size: 22px; font-weight: 300; color: #4d4d4d; margin: 32px 0 12px; }
.page-main h2:first-child { margin-top: 0; }
.page-main h3 { font-size: 15px; font-weight: 700; color: var(--ink); margin: 24px 0 8px; }
.page-main p, .page-main li { font-size: 15px; }
.page-main img.float-left { float: left; width: min(220px, 40%); margin: 4px 24px 12px 0; }
.page-main img.float-right { float: right; width: min(240px, 40%); margin: 4px 0 12px 24px; }
.page-main img.center { margin: 8px auto 20px; }
.page-main figure { margin: 8px 0 20px; }
.page-main figure.float-right { float: right; width: min(260px, 45%); margin: 4px 0 16px 24px; }
.page-main figcaption { font-size: 13px; text-align: center; color: var(--text-soft); }
.page-main .clear { clear: both; }
.page-main .contact-card {
  display: flex; gap: 24px; align-items: flex-start; flex-wrap: wrap; margin-bottom: 20px;
}
.page-main .contact-card img { width: 160px; flex: none; }
.page-main .contact-card h2 { margin-top: 0; }
.page-main .contact-card p { margin-bottom: 4px; }
.page-main .big-number {
  font-size: 40px; font-weight: 700; color: var(--plum); margin: 4px 0 16px;
}
.page-main .testimonial { text-align: center; }
.page-main .cta { margin-top: 24px; font-weight: 600; }
.page-main .links-list li { margin-bottom: 8px; }
.faq dt { font-weight: 700; color: var(--ink); margin-top: 20px; }
.faq dd { margin: 6px 0 0; }
.faq dd ul { margin-top: 6px; }

/* Section index cards */
.index-cards { display: grid; gap: 24px; }
.index-card {
  background: #ffffff;
  border: 1px solid #e6dfd0;
  border-left: 4px solid var(--plum);
  padding: 16px 20px;
}
.index-card h2 { margin: 0 0 6px; font-size: 20px; }
.index-card p { margin-bottom: 12px; }

/* Sidebar */
.page-aside {
  background: var(--aside);
  padding: 20px 16px;
  font-size: 14px;
  color: #282828;
}
.aside-block { padding-bottom: 20px; margin-bottom: 20px; border-bottom: 1px solid #d6cbb6; }
.aside-block:last-child { border-bottom: 0; margin-bottom: 0; padding-bottom: 0; }
.aside-heading { font-size: 18px; font-weight: 700; color: #282828; margin-bottom: 8px; }
.aside-address { line-height: 1.6; }
.map-link { display: block; text-align: center; font-size: 13px; }
.map-link img { margin: 0 auto 6px; border: 1px solid var(--line); }

/* Forms ------------------------------------------------------------------ */
.field { margin-bottom: 12px; }
.field label { display: block; font-size: 13px; font-weight: 600; margin-bottom: 4px; color: #282828; }
.field input[type="text"], .field input[type="email"], .field input[type="tel"], .field textarea {
  width: 100%;
  font: 15px var(--font);
  padding: 9px 10px;
  border: 1px solid #aaa;
  border-radius: var(--radius);
  background: #fff;
  color: var(--ink);
  min-height: 42px;
}
.field textarea { resize: vertical; }
.field input:focus, .field textarea:focus { outline: 3px solid #2f6fbf; outline-offset: 1px; border-color: #2f6fbf; }
.field.is-invalid input, .field.is-invalid textarea { border-color: #b3261e; }
.field-error { color: #b3261e; font-size: 13px; margin: 4px 0 0; }
.field-check { display: flex; gap: 10px; align-items: flex-start; }
.field-check input { width: 20px; height: 20px; margin-top: 2px; flex: none; accent-color: var(--plum); }
.field-check label { font-weight: 400; font-size: 13px; margin: 0; }
.field-trap { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }
.form-status { margin: 10px 0 0; font-size: 14px; min-height: 1.4em; }
.form-status.is-success { color: #1e6b32; font-weight: 600; }
.form-status.is-error { color: #b3261e; }

/* Contact page */
.contact-map { margin-bottom: 8px; border: 1px solid var(--line); background: #e5e3df; }
.contact-map iframe { display: block; width: 100%; height: 400px; border: 0; }
.contact-layout { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); gap: 40px; margin-top: 24px; }
.contact-details h2 { margin-top: 0; }

/* Footer ----------------------------------------------------------------- */
.site-footer { background: #000; color: #fff; font-size: 14px; }
.footer-inner {
  display: grid;
  grid-template-columns: 1.4fr 1fr 1fr;
  gap: 32px;
  padding-top: 40px;
  padding-bottom: 48px;
}
.footer-col h2 { color: #fff; font-size: 16px; font-weight: 700; margin-bottom: 12px; }
.footer-firm .wordmark img { width: 320px; margin-bottom: 16px; }
.footer-firm address { margin-bottom: 12px; }
.site-footer a { color: var(--plum); }
.site-footer a:hover { color: #c9a5bd; }
.footer-firm a { color: var(--orange); }
.footer-links { list-style: none; padding: 0; margin: 0; }
.footer-links li { padding: 3px 0; }
.footer-links li::before { content: "> "; color: var(--plum); }
.footer-bar { background: var(--plum); color: #fff; font-size: 13px; }
.footer-bar-inner { padding-top: 14px; padding-bottom: 14px; }
.footer-bar p { margin: 0; }
.footer-bar a { color: #fff; margin-left: 14px; }

/* Responsive ------------------------------------------------------------- */
.layout-plain .page-columns { grid-template-columns: 1fr; }

@media (max-width: 960px) {
  .page-columns { grid-template-columns: 1fr; }
  .services-grid { grid-template-columns: repeat(2, 1fr); }
  .page-aside { margin: 0 0 8px; }
  .footer-inner { grid-template-columns: 1fr 1fr; }
  .footer-firm { grid-column: 1 / -1; }
  .contact-layout { grid-template-columns: 1fr; }
}

@media (max-width: 820px) {
  .wordmark img { width: 240px; }
  .nav-toggle { display: inline-flex; }
  .header-inner { align-items: center; }
  .site-nav { display: none; width: 100%; border-top: 1px solid var(--line); margin-top: 8px; }
  .site-nav.is-open { display: block; }
  .site-nav ul { flex-direction: column; gap: 0; }
  .site-nav > ul > li { border-bottom: 1px solid var(--ground); }
  .site-nav > ul > li > a { padding: 12px 8px; font-size: 14px; min-height: 44px; }
  .site-nav .has-menu > a { padding-right: 56px; }
  .site-nav .has-menu > a::after { display: none; }
  .site-nav .menu-toggle {
    display: block;
    position: absolute; right: 0; top: 0;
    width: 48px; height: 46px;
    background: none; border: 0; border-left: 1px solid var(--ground);
    cursor: pointer;
  }
  .site-nav .menu-toggle::after {
    content: ""; position: absolute; left: 50%; top: 50%; margin: -3px 0 0 -5px;
    border: 5px solid transparent; border-top-color: var(--plum);
    transition: transform 150ms ease;
  }
  .site-nav .has-menu.is-open .menu-toggle::after { transform: rotate(180deg); margin-top: -8px; }
  .site-nav .submenu {
    position: static; display: none; box-shadow: none; border: 0; border-top: 0;
    background: var(--ground); padding: 4px 0 8px;
  }
  .site-nav .has-menu:hover > .submenu, .site-nav .has-menu:focus-within > .submenu { display: none; }
  .site-nav .has-menu.is-open > .submenu { display: flex; }
  .site-nav .submenu a { padding: 10px 24px; min-height: 44px; }
  .page-title { padding: 12px 0; }
  .page { padding-top: 24px; }
  .page-main { padding: 0; }
  .utility-inner { padding: 20px 16px; }
}

@media (max-width: 560px) {
  .services-grid { grid-template-columns: 1fr; }
  .footer-inner { grid-template-columns: 1fr; }
  .footer-firm .wordmark img { width: 260px; }
  .page-main img.float-left, .page-main img.float-right, .page-main figure.float-right {
    float: none; width: auto; max-width: 320px; margin: 8px auto 16px;
  }
  .hero-inner { padding: 24px 12px; }
}

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { transition: none !important; animation: none !important; }
}

@media print {
  .site-header, .utility, .site-footer, .page-aside, .nav-toggle { display: none; }
  body { background: #fff; color: #000; }
  .page { padding: 0; }
}