:root {
    --blue: #1457E6;
    --blue-deep: #0F45BD;
    --blue-soft: #E8EFFD;
    --blue-sky: #8FB1F5;
    --navy: #0B1B3D;
    --ink: #111827;
    --cream: #FFFFFF;
    --gray: #F3F5F8;
    --accent: #1457E6;
    --accent-light: #8FB1F5;
    --line: rgba(17,24,39,0.10);
    --line-soft: rgba(17,24,39,0.07);
    --font-display: 'Poppins', system-ui, sans-serif;
    --font-body: 'Poppins', system-ui, sans-serif;
    --font-mono: 'Poppins', system-ui, sans-serif;
  }

  * { box-sizing: border-box; }

  html { scroll-behavior: smooth; }

  body {
    margin: 0;
    background: #FFFFFF;
    color: var(--ink);
    font-family: var(--font-body);
    -webkit-font-smoothing: antialiased;
    -moz-osx-font-smoothing: grayscale;
  }

  ::selection { background: var(--blue); color: #fff; }

  a { color: inherit; text-decoration: none; }

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

  button { font-family: inherit; cursor: pointer; border: none; background: none; color: inherit; }

  /* Utility classes */
  .container { max-width: 1280px; margin: 0 auto; padding: 0 24px; }
  @media (min-width: 1024px) { .container { padding: 0 48px; } }

  .eyebrow {
    display: inline-flex;
    align-items: center;
    gap: 10px;
    font-family: var(--font-mono);
    font-size: 0.72rem;
    font-weight: 600;
    text-transform: uppercase;
    letter-spacing: 0.18em;
    color: var(--blue);
  }
  .eyebrow::before {
    content: "";
    display: inline-block;
    width: 28px;
    height: 2px;
    background: currentColor;
    border-radius: 2px;
  }

  .btn {
    display: inline-flex;
    align-items: center;
    justify-content: center;
    gap: 8px;
    padding: 14px 26px;
    border-radius: 10px;
    font-size: 0.95rem;
    font-weight: 600;
    transition: opacity 0.2s, transform 0.2s;
    border: 1.5px solid transparent;
    white-space: nowrap;
    letter-spacing: -0.005em;
  }
  .btn-primary { background: var(--blue); color: #fff; }
  .btn-primary:hover { background: var(--blue-deep); }
  .btn-secondary { border-color: rgba(20,87,230,0.35); color: var(--blue); background: #fff; }
  .btn-secondary:hover { border-color: var(--blue); background: var(--blue-soft); }
  .btn-dark { background: var(--navy); color: #fff; }
  .btn-dark:hover { background: #12274f; }

  /* Range slider styling */
  input[type="range"] {
    -webkit-appearance: none;
    appearance: none;
    height: 4px;
    background: rgba(255,255,255,0.18);
    border-radius: 999px;
    outline: none;
    width: 100%;
  }
  input[type="range"]::-webkit-slider-thumb {
    -webkit-appearance: none;
    appearance: none;
    width: 18px;
    height: 18px;
    background: var(--blue-sky);
    border-radius: 50%;
    cursor: pointer;
    box-shadow: 0 0 0 4px rgba(143,177,245,0.18);
  }
  input[type="range"]::-moz-range-thumb {
    width: 18px;
    height: 18px;
    background: var(--blue-sky);
    border-radius: 50%;
    cursor: pointer;
    border: none;
  }

  input, select, textarea {
    background: rgba(255,255,255,0.06);
    border: 1px solid rgba(255,255,255,0.18);
    border-radius: 8px;
    padding: 12px 16px;
    color: #fff;
    font-family: var(--font-body);
    font-size: 0.9rem;
    outline: none;
    width: 100%;
    transition: border-color 0.2s;
  }
  input:focus, select:focus, textarea:focus { border-color: var(--blue-sky); }

  /* Reveal animation */
  .reveal { opacity: 0; transform: translateY(14px); animation: reveal 0.9s cubic-bezier(0.16,1,0.3,1) forwards; }
  @keyframes reveal { to { opacity: 1; transform: translateY(0); } }
  /* Safety net: if the entrance animation stalls (seen on some mobile browsers), app.js adds
     .reveal-done shortly after load so the hero is never left invisible. */
  .reveal.reveal-done { opacity: 1; transform: none; animation: none; }
  @media (prefers-reduced-motion: reduce) { .reveal { opacity: 1; transform: none; animation: none; } }

  .no-scrollbar::-webkit-scrollbar { display: none; }
  .no-scrollbar { -ms-overflow-style: none; scrollbar-width: none; }

  /* ===== URGENCY BAR ===== */
  .urgency {
    background: var(--blue);
    color: #fff;
    text-align: center;
    padding: 10px 16px;
    font-size: 0.85rem;
    position: fixed;
    top: 0; left: 0; right: 0;
    z-index: 60;
  }
  .urgency strong { font-weight: 700; }
  .urgency-close { position: absolute; right: 16px; top: 50%; transform: translateY(-50%); opacity: 0.7; font-size: 1.1rem; }
  .urgency-close:hover { opacity: 1; }

  /* ===== NAV ===== */
  .nav {
    position: fixed;
    top: 0; left: 0; right: 0;
    z-index: 50;
    background: #ffffff;
    color: var(--navy);
    border-bottom: 1px solid var(--line-soft);
    transition: background 0.3s, box-shadow 0.3s, border-color 0.3s;
  }
  .nav-inner { display: flex; align-items: center; justify-content: space-between; gap: 20px; padding: 0 24px; min-height: 68px; overflow: hidden; }
  @media (min-width: 768px) { .nav-inner { min-height: 76px; } }
  @media (min-width: 1024px) { .nav-inner { padding: 0 40px; } }
  .nav-logo { display: flex; align-items: center; max-height: 100%; flex-shrink: 0; }
  .nav-logo img { height: 34px; width: auto; display: block; }
  @media (min-width: 768px) { .nav-logo img { height: 38px; } }
  .nav-links { display: none; gap: 26px; font-size: 0.9rem; font-weight: 500; color: var(--navy); flex-wrap: nowrap; flex-shrink: 0; }
  @media (min-width: 1200px) { .nav-links { display: flex; } }
  .nav-links a { opacity: 0.7; color: var(--navy); transition: opacity 0.2s, color 0.2s; white-space: nowrap; }
  .nav-links a:hover { opacity: 1; color: var(--blue); }
  .nav-cta { display: flex; align-items: center; gap: 12px; flex-shrink: 0; }
  .nav-admin-link { font-family: var(--font-mono); font-size: 0.75rem; font-weight: 600; text-transform: uppercase; letter-spacing: 0.1em; color: var(--navy); background: var(--gray); border: 1px solid var(--line-soft); padding: 7px 14px; border-radius: 8px; transition: background 0.2s, color 0.2s; }
  .nav-admin-link:hover { background: var(--blue-soft); color: var(--blue); }

  /* ===== HERO ===== */
  .hero {
    position: relative;
    overflow: hidden;
    min-height: 100vh;
    display: flex;
    flex-direction: column;
    background: #ffffff;
  }
  .hero-bg {
    position: absolute;
    inset: 0;
    pointer-events: none;
    background:
      radial-gradient(55% 50% at 78% 25%, rgba(20,87,230,0.10) 0%, transparent 60%),
      radial-gradient(40% 45% at 10% 90%, rgba(20,87,230,0.05) 0%, transparent 60%);
  }
  .hero-grain { display: none; }
  .hero-grid {
    position: relative;
    flex: 1;
    display: grid;
    gap: 40px;
    padding: calc(var(--chrome-h, 120px) + 32px) 24px 64px;
    align-items: center;
  }
  @media (min-width: 1024px) {
    .hero-grid { grid-template-columns: 7fr 5fr; gap: 64px; padding: calc(var(--chrome-h, 120px) + 40px) 48px 72px; }
  }
  .hero-content { max-width: 640px; }
  .hero h1 {
    font-family: var(--font-display);
    font-weight: 700;
    font-size: clamp(2.5rem, 5.6vw, 4.6rem);
    line-height: 1.06;
    letter-spacing: -0.03em;
    margin: 28px 0 0;
    color: var(--navy);
  }
  .hero h1 em { font-style: normal; color: var(--blue); }
  .hero-sub {
    font-size: 1.05rem;
    line-height: 1.65;
    color: #4B5563;
    max-width: 560px;
    margin: 26px 0 0;
  }
  @media (min-width: 1024px) { .hero-sub { font-size: 1.12rem; } }
  .hero-ctas { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 36px; }
  .hero-stats { margin-top: 56px; display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; max-width: 500px; }
  .hero-stat-num {
    font-family: var(--font-display);
    font-weight: 700;
    font-size: 1.7rem;
    line-height: 1;
    letter-spacing: -0.02em;
    color: var(--blue);
    font-variant-numeric: tabular-nums;
  }
  .hero-stat-label { font-size: 0.74rem; color: #6B7280; margin-top: 8px; line-height: 1.35; }

  /* Live counter card */
  .counter-card {
    position: relative;
    padding: 28px;
    border-radius: 16px;
    background: #ffffff;
    border: 1px solid #E3E9F5;
    box-shadow: 0 24px 64px -24px rgba(11,27,61,0.18);
  }
  .counter-head { display: flex; align-items: center; justify-content: space-between; margin-bottom: 20px; }
  .counter-label { font-family: var(--font-mono); font-size: 0.7rem; font-weight: 600; text-transform: uppercase; letter-spacing: 0.16em; color: #6B7280; }
  .counter-pill {
    background: var(--blue-soft);
    color: var(--blue);
    font-family: var(--font-mono);
    font-size: 0.65rem;
    font-weight: 600;
    padding: 3px 9px;
    border-radius: 999px;
    display: inline-flex;
    align-items: center;
    gap: 6px;
  }
  .counter-pill::before {
    content: "";
    width: 6px; height: 6px;
    border-radius: 50%;
    background: var(--blue);
  }
  .counter-num {
    font-family: var(--font-display);
    font-weight: 700;
    font-size: 3rem;
    line-height: 1;
    letter-spacing: -0.03em;
    color: var(--navy);
    font-variant-numeric: tabular-nums;
  }
  .counter-divider { height: 1px; background: var(--line-soft); margin: 24px 0; }
  .counter-row { display: flex; justify-content: space-between; align-items: center; font-size: 0.88rem; padding: 6px 0; }
  .counter-row span:first-child { color: #6B7280; }
  .counter-row span:last-child { font-family: var(--font-mono); font-weight: 600; color: var(--navy); font-variant-numeric: tabular-nums; }
  .counter-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; margin-top: 24px; }
  .counter-mini { padding: 12px; border-radius: 10px; }
  .counter-mini-label { font-family: var(--font-mono); font-size: 0.65rem; font-weight: 600; text-transform: uppercase; letter-spacing: 0.14em; color: #6B7280; }
  .counter-mini-val { font-family: var(--font-display); font-weight: 700; font-size: 1.3rem; margin-top: 4px; color: var(--navy); }

  /* ===== SECTIONS ===== */
  .section { padding: 112px 24px; }
  @media (min-width: 1024px) { .section { padding: 112px 48px; } }
  .section-cream { background: #ffffff; color: var(--ink); }
  .section-gray { background: var(--gray); color: var(--ink); }
  .section-ink { background: var(--navy); color: #fff; }

  .section h2 {
    font-family: var(--font-display);
    font-weight: 700;
    font-size: clamp(1.9rem, 3.8vw, 3.1rem);
    line-height: 1.12;
    letter-spacing: -0.025em;
    margin: 20px 0 0;
    color: var(--navy);
  }
  .section h2 em { font-style: normal; color: var(--blue); }
  .section-ink h2 { color: #fff; }
  .section-ink h2 em { color: var(--blue-sky); }

  .section-sub {
    margin-top: 24px;
    font-size: 1.05rem;
    line-height: 1.65;
    color: #4B5563;
    max-width: 640px;
  }
  .section-ink .section-sub { color: rgba(255,255,255,0.72); }

  /* ===== SINGLE QUOTE (royal blue band) ===== */
  .quote-section {
    background: var(--blue);
    color: #fff;
    padding: 96px 24px;
  }
  @media (min-width: 1024px) { .quote-section { padding: 96px 48px; } }
  .quote-inner { max-width: 1024px; margin: 0 auto; display: flex; flex-direction: column; gap: 32px; }
  @media (min-width: 768px) { .quote-inner { flex-direction: row; gap: 48px; } }
  .quote-mark {
    font-family: var(--font-display);
    font-weight: 700;
    font-size: 5rem;
    line-height: 0.8;
    color: rgba(255,255,255,0.55);
    flex-shrink: 0;
  }
  .quote-body {
    font-family: var(--font-display);
    font-weight: 500;
    font-size: 1.35rem;
    line-height: 1.45;
    letter-spacing: -0.015em;
    color: #fff;
  }
  @media (min-width: 1024px) { .quote-body { font-size: 1.6rem; } }
  .quote-attr { margin-top: 28px; padding-top: 20px; border-top: 1px solid rgba(255,255,255,0.28); }
  .quote-attr-name { font-family: var(--font-display); font-weight: 600; }
  .quote-attr-meta { font-family: var(--font-mono); font-size: 0.78rem; font-weight: 500; letter-spacing: 0.08em; color: rgba(255,255,255,0.72); margin-top: 4px; }

  /* ===== HOW IT WORKS ===== */
  .steps {
    margin-top: 56px;
    display: grid;
    gap: 1px;
    border-radius: 14px;
    overflow: hidden;
    background: var(--line-soft);
    border: 1px solid var(--line-soft);
  }
  @media (min-width: 768px) { .steps { grid-template-columns: repeat(3, 1fr); } }
  .step { padding: 32px; background: #ffffff; transition: background 0.2s; }
  @media (min-width: 1024px) { .step { padding: 40px; } }
  .step:hover { background: #FAFBFE; }
  .step-head { display: flex; justify-content: space-between; align-items: center; margin-bottom: 28px; }
  .step-num { font-family: var(--font-mono); font-size: 0.75rem; font-weight: 600; letter-spacing: 0.2em; color: #9CA3AF; }
  .step-icon { width: 22px; height: 22px; color: var(--blue); }
  .step h3 { font-family: var(--font-display); font-weight: 600; font-size: 1.3rem; line-height: 1.25; letter-spacing: -0.015em; margin: 0 0 12px; color: var(--navy); }
  .step p { font-size: 1rem; line-height: 1.65; color: #4B5563; margin: 0; }

  /* ===== CALCULATOR (deep navy) ===== */
  .calc-qualifier { text-align: center; }
  .calc-qualifier-label { font-family: var(--font-mono); font-size: 0.82rem; font-weight: 600; text-transform: uppercase; letter-spacing: 0.16em; color: rgba(255,255,255,0.72); margin-bottom: 20px; }
  .calc-qualifier-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 8px; max-width: 640px; margin: 0 auto; }
  .calc-qualifier-btn {
    padding: 16px;
    border-radius: 12px;
    border: 1px solid rgba(255,255,255,0.16);
    background: rgba(255,255,255,0.05);
    text-align: center;
    transition: all 0.2s;
    color: #fff;
  }
  .calc-qualifier-btn:hover { border-color: rgba(255,255,255,0.32); }
  .calc-qualifier-btn.active { background: var(--blue); border-color: var(--blue-sky); }
  .calc-qualifier-num { font-family: var(--font-display); font-weight: 700; font-size: 1.6rem; letter-spacing: -0.02em; }
  .calc-qualifier-sub { font-family: var(--font-mono); font-size: 0.85rem; opacity: 0.8; margin-top: 6px; }

  .calc-grid { display: grid; gap: 48px; margin-top: 64px; align-items: start; }
  @media (min-width: 1024px) { .calc-grid { grid-template-columns: 5fr 7fr; } }
  .calc-inputs { max-width: 480px; min-width: 0; }
  #quote { min-width: 0; }
  .input-group { margin-bottom: 28px; }
  .input-label { font-family: var(--font-mono); font-size: 0.76rem; font-weight: 600; text-transform: uppercase; letter-spacing: 0.14em; color: rgba(255,255,255,0.72); display: block; margin-bottom: 8px; }
  .input-row { display: flex; align-items: baseline; justify-content: space-between; margin-bottom: 8px; }
  .input-value { font-family: var(--font-display); font-weight: 700; color: var(--blue-sky); font-size: 1rem; font-variant-numeric: tabular-nums; }

  .chip-row-wrap { position: relative; }
  .chip-row-wrap::after {
    content: '';
    position: absolute;
    top: 0; right: 0; bottom: 4px;
    width: 64px;
    background: linear-gradient(to right, transparent, var(--navy));
    pointer-events: none;
    border-radius: 0 8px 8px 0;
    transition: opacity 0.3s;
  }
  .chip-row-wrap.at-end::after { opacity: 0; }
  .chip-scroll-hint {
    display: flex;
    align-items: center;
    gap: 5px;
    margin-top: 8px;
    color: rgba(255,255,255,0.45);
    font-size: 0.68rem;
    font-family: var(--font-mono);
    font-weight: 600;
    letter-spacing: 0.12em;
    text-transform: uppercase;
    transition: opacity 0.35s;
    pointer-events: none;
    user-select: none;
  }
  .chip-row-wrap.at-end .chip-scroll-hint { opacity: 0; pointer-events: none; }
  .chip-row { display: flex; gap: 8px; overflow-x: auto; padding-bottom: 4px; }
  .chip {
    padding: 8px 12px;
    border-radius: 999px;
    font-size: 0.82rem;
    white-space: nowrap;
    border: 1px solid rgba(255,255,255,0.16);
    background: rgba(255,255,255,0.05);
    color: #fff;
    transition: all 0.2s;
  }
  .chip:hover { border-color: rgba(255,255,255,0.32); }
  .chip.active { background: #fff; color: var(--navy); border-color: #fff; font-weight: 600; }

  .plan-list { display: flex; flex-direction: column; gap: 8px; }
  .plan-option {
    width: 100%;
    text-align: left;
    padding: 12px 16px;
    border-radius: 10px;
    border: 1px solid rgba(255,255,255,0.16);
    background: rgba(255,255,255,0.05);
    transition: all 0.2s;
    color: #fff;
  }
  .plan-option:hover { border-color: rgba(255,255,255,0.32); }
  .plan-option.active { background: rgba(20,87,230,0.35); border-color: var(--blue-sky); }
  .plan-option-title { font-size: 0.92rem; font-weight: 600; }
  .plan-option-sub { font-size: 0.78rem; opacity: 0.65; margin-top: 2px; }

  .calc-result {
    border-radius: 16px;
    background: rgba(255,255,255,0.05);
    border: 1px solid rgba(255,255,255,0.14);
    padding: 32px;
  }
  @media (min-width: 1024px) { .calc-result { padding: 40px; } }
  .calc-result-head { display: flex; align-items: baseline; justify-content: space-between; margin-bottom: 8px; }
  .calc-result .counter-label { color: rgba(255,255,255,0.72); }
  .calc-result-actions { display: flex; gap: 8px; align-items: center; }
  .share-btn {
    font-size: 0.7rem;
    display: inline-flex;
    align-items: center;
    gap: 6px;
    padding: 4px 10px;
    border-radius: 999px;
    background: rgba(255,255,255,0.07);
    border: 1px solid rgba(255,255,255,0.14);
    font-family: var(--font-mono);
    font-weight: 600;
    color: #fff;
    opacity: 0.75;
    transition: opacity 0.2s;
  }
  .share-btn:hover { opacity: 1; }
  .estimate-pill {
    font-family: var(--font-mono);
    font-size: 0.65rem;
    font-weight: 600;
    background: rgba(20,87,230,0.4);
    color: var(--blue-sky);
    padding: 2px 8px;
    border-radius: 999px;
  }
  .calc-big-num {
    font-family: var(--font-display);
    font-weight: 700;
    font-size: clamp(2.8rem, 6.5vw, 5rem);
    line-height: 1;
    letter-spacing: -0.03em;
    color: #fff;
    font-variant-numeric: tabular-nums;
  }
  .calc-stats { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; margin-top: 32px; }
  .calc-stat-label { font-family: var(--font-mono); font-size: 0.65rem; font-weight: 600; text-transform: uppercase; letter-spacing: 0.14em; color: rgba(255,255,255,0.62); }
  .calc-stat-value { font-family: var(--font-display); font-weight: 700; font-size: 1.35rem; margin-top: 4px; letter-spacing: -0.015em; color: var(--blue-sky); font-variant-numeric: tabular-nums; }

  details.calc-math { margin-top: 24px; }
  details.calc-math summary {
    cursor: pointer;
    font-family: var(--font-mono);
    font-size: 0.76rem;
    font-weight: 600;
    text-transform: uppercase;
    letter-spacing: 0.14em;
    color: rgba(255,255,255,0.65);
    list-style: none;
    display: flex;
    align-items: center;
    gap: 8px;
  }
  details.calc-math summary::-webkit-details-marker { display: none; }
  details.calc-math summary::after { content: "↓"; transition: transform 0.2s; }
  details.calc-math[open] summary::after { transform: rotate(180deg); }
  details.calc-math summary:hover { color: #fff; }
  .math-row { display: flex; justify-content: space-between; font-size: 0.88rem; padding: 4px 0; color: rgba(255,255,255,0.9); }
  .math-row span:first-child { opacity: 0.7; }
  .math-row span:last-child { font-family: var(--font-mono); font-weight: 600; font-variant-numeric: tabular-nums; }
  .math-note { margin-top: 12px; padding-top: 12px; border-top: 1px solid rgba(255,255,255,0.14); font-size: 0.75rem; color: rgba(255,255,255,0.55); line-height: 1.5; }

  .full-plan-warning {
    margin-top: 16px;
    padding: 12px;
    border-radius: 8px;
    background: rgba(255,255,255,0.07);
    border: 1px solid rgba(255,255,255,0.14);
    font-size: 0.85rem;
    display: flex;
    gap: 8px;
    align-items: flex-start;
    color: #fff;
  }

  .form-section { margin-top: 32px; padding-top: 32px; border-top: 1px solid rgba(255,255,255,0.14); }
  .form-intro { font-size: 0.95rem; color: rgba(255,255,255,0.85); margin-bottom: 16px; }
  .form-row { display: flex; flex-direction: column; gap: 12px; }
  @media (min-width: 640px) { .form-row { flex-direction: row; } }
  .form-row > * { flex: 1; }
  .form-grid { display: grid; gap: 12px; margin-bottom: 12px; }
  @media (min-width: 640px) { .form-grid { grid-template-columns: 1fr 1fr; } }
  .form-meta { margin-top: 12px; display: flex; align-items: center; gap: 8px; font-family: var(--font-mono); font-weight: 500; font-size: 0.68rem; letter-spacing: 0.06em; color: rgba(255,255,255,0.5); }
  .form-success {
    padding: 20px;
    border-radius: 10px;
    background: rgba(20,87,230,0.28);
    border: 1px solid rgba(143,177,245,0.5);
  }
  .form-success-text { color: #fff; font-size: 0.95rem; margin-bottom: 12px; display: flex; align-items: center; gap: 8px; }

  /* ===== FOUNDER ===== */
  .founder-grid { display: grid; gap: 48px; align-items: center; }
  @media (min-width: 1024px) { .founder-grid { grid-template-columns: 4fr 6fr; gap: 96px; } }
  .founder-photo {
    aspect-ratio: 1;
    border-radius: 16px;
    overflow: hidden;
    background: var(--gray);
    position: relative;
    display: flex;
    align-items: center;
    justify-content: center;
    border: 1px solid var(--line-soft);
  }
  .founder-photo-placeholder {
    font-family: var(--font-mono);
    font-size: 0.7rem;
    font-weight: 600;
    text-transform: uppercase;
    letter-spacing: 0.2em;
    color: #9CA3AF;
  }
  .founder-quote { font-family: var(--font-body); font-size: 1.05rem; line-height: 1.65; color: #374151; max-width: 640px; margin: 32px 0; }
  @media (min-width: 1024px) { .founder-quote { font-size: 1.12rem; } }
  .founder-name { font-family: var(--font-display); font-weight: 700; font-size: 1.05rem; color: var(--navy); }
  .founder-role { font-size: 0.85rem; color: #6B7280; margin-top: 4px; }

  /* ===== CPA GAP ===== */
  .cpa-grid { margin-top: 56px; display: grid; gap: 20px; }
  @media (min-width: 768px) { .cpa-grid { grid-template-columns: repeat(3, 1fr); } }
  .cpa-card { padding: 28px; border-radius: 14px; background: #ffffff; border: 1px solid #E3E9F5; }
  .cpa-card-icon { width: 22px; height: 22px; color: var(--blue); margin-bottom: 20px; }
  .cpa-card-role { font-family: var(--font-display); font-weight: 600; font-size: 1.15rem; letter-spacing: -0.01em; margin-bottom: 16px; color: var(--navy); }
  .cpa-list { display: flex; flex-direction: column; gap: 8px; font-size: 0.98rem; }
  .cpa-list-item { display: flex; gap: 8px; align-items: flex-start; }
  .cpa-list-item .dot { margin-top: 7px; width: 6px; height: 6px; border-radius: 50%; flex-shrink: 0; }
  .cpa-list-item.does .dot { background: var(--blue); }
  .cpa-list-item.does span { color: #374151; }
  .cpa-list-item.doesnt .dot { background: #C3CAD9; }
  .cpa-list-item.doesnt span { color: #6B7280; }

  /* ===== BENEFITS ===== */
  .benefits-grid { display: grid; gap: 48px; }
  @media (min-width: 1024px) { .benefits-grid { grid-template-columns: 1fr 1fr; gap: 80px; } }
  .benefits-list { margin-top: 32px; display: flex; flex-direction: column; gap: 16px; padding: 0; }
  .benefits-list li { list-style: none; display: flex; gap: 12px; font-size: 1rem; line-height: 1.6; }
  .benefits-list li::before {
    content: "";
    margin-top: 8px;
    width: 6px; height: 6px;
    background: var(--blue);
    border-radius: 50%;
    flex-shrink: 0;
  }
  .benefits-list li span { color: #374151; }

  /* ===== COMPLIANCE ===== */
  .compliance-grid { margin-top: 56px; display: grid; gap: 20px; }
  @media (min-width: 768px) { .compliance-grid { grid-template-columns: repeat(4, 1fr); } }
  .compliance-card { padding: 24px; border-radius: 14px; background: #ffffff; border: 1px solid #E3E9F5; transition: background 0.2s; }
  .compliance-icon { width: 22px; height: 22px; color: var(--blue); margin-bottom: 16px; }
  .compliance-title { font-family: var(--font-display); font-weight: 600; font-size: 1.08rem; letter-spacing: -0.01em; color: var(--navy); }
  .compliance-desc { font-size: 0.95rem; color: #4B5563; margin-top: 10px; line-height: 1.6; }

  .citations { margin-top: 56px; padding-top: 48px; border-top: 1px solid var(--line-soft); }
  .citations-label { font-family: var(--font-mono); font-size: 0.7rem; font-weight: 600; text-transform: uppercase; letter-spacing: 0.2em; color: #6B7280; margin-bottom: 20px; }
  .citation-grid { display: grid; gap: 16px; }
  @media (min-width: 768px) { .citation-grid { grid-template-columns: repeat(3, 1fr); } }
  .citation { display: flex; align-items: flex-start; justify-content: space-between; gap: 16px; padding: 20px; border-radius: 10px; border: 1px solid #E3E9F5; background: #fff; transition: background 0.2s, border-color 0.2s; }
  .citation:hover { border-color: rgba(20,87,230,0.4); }
  .citation-title { font-family: var(--font-display); font-weight: 600; font-size: 0.98rem; color: var(--navy); }
  .citation-sub { font-size: 0.88rem; color: #6B7280; margin-top: 4px; }
  .citation-icon { width: 16px; height: 16px; color: var(--blue); opacity: 0.55; flex-shrink: 0; transition: opacity 0.2s; margin-top: 2px; }
  .citation:hover .citation-icon { opacity: 1; }

  /* ===== INDUSTRIES ===== */
  .industries-grid { margin-top: 56px; display: grid; gap: 16px; }
  @media (min-width: 640px) { .industries-grid { grid-template-columns: 1fr 1fr; } }
  @media (min-width: 1024px) { .industries-grid { grid-template-columns: repeat(4, 1fr); } }
  .industry-card { padding: 28px; border-radius: 14px; background: var(--gray); border: 1px solid var(--line-soft); transition: background 0.2s; cursor: pointer; }
  .industry-card:hover { background: var(--blue-soft); }
  .industry-label { font-family: var(--font-display); font-weight: 600; font-size: 1.15rem; line-height: 1.25; letter-spacing: -0.01em; color: var(--navy); }
  .industry-stat { font-family: var(--font-display); font-weight: 700; color: var(--blue); font-size: 1.05rem; margin-top: 18px; }
  .industry-detail { font-size: 0.92rem; color: #4B5563; margin-top: 6px; }

  /* ===== GUARANTEE ===== */
  .guarantee-inner { max-width: 1024px; margin: 0 auto; text-align: center; }
  .guarantee-bg {
    position: absolute;
    inset: 0;
    pointer-events: none;
    opacity: 0.5;
    background: radial-gradient(60% 60% at 50% 30%, rgba(20,87,230,0.07) 0%, transparent 70%);
  }
  .guarantee-shield {
    margin: 28px auto 0;
    display: flex;
    align-items: center;
    justify-content: center;
    width: 64px; height: 64px;
    border-radius: 50%;
    background: var(--blue);
    color: #fff;
  }
  .guarantee-shield svg { width: 28px; height: 28px; }
  .guarantee-headline {
    margin-top: 28px;
    font-family: var(--font-display);
    font-weight: 700;
    font-size: clamp(2rem, 4.4vw, 3.4rem);
    line-height: 1.12;
    letter-spacing: -0.025em;
    color: var(--navy);
  }
  .guarantee-headline em { font-style: normal; color: var(--blue); }
  .guarantee-sub { margin-top: 28px; font-size: 1.08rem; line-height: 1.65; color: #4B5563; max-width: 640px; margin-left: auto; margin-right: auto; }
  .guarantee-fine { margin-top: 28px; font-family: var(--font-mono); font-weight: 500; font-size: 0.74rem; letter-spacing: 0.05em; color: #9CA3AF; max-width: 640px; margin-left: auto; margin-right: auto; }

  /* ===== TESTIMONIALS ===== */
  .testimonials { margin-top: 56px; display: grid; gap: 20px; }
  @media (min-width: 768px) { .testimonials { grid-template-columns: repeat(3, 1fr); } }
  .testimonial { padding: 32px; background: #ffffff; border: 1px solid #E3E9F5; border-radius: 14px; transition: background 0.2s; }
  @media (min-width: 1024px) { .testimonial { padding: 40px; } }
  .testimonial-mark { font-family: var(--font-display); font-weight: 700; font-size: 3rem; line-height: 1; color: var(--blue); opacity: 0.35; margin-bottom: 4px; }
  .testimonial-body { font-size: 1rem; line-height: 1.65; color: #374151; }
  .testimonial-attr { margin-top: 28px; padding-top: 24px; border-top: 1px solid var(--line-soft); }
  .testimonial-name { font-family: var(--font-display); font-weight: 600; font-size: 0.95rem; color: var(--navy); }
  .testimonial-meta { font-family: var(--font-mono); font-weight: 500; font-size: 0.72rem; letter-spacing: 0.08em; color: #6B7280; margin-top: 4px; }

  /* ===== FAQ ===== */
  .faq-grid { display: grid; gap: 48px; max-width: 1100px; margin: 0 auto; }
  @media (min-width: 1024px) { .faq-grid { grid-template-columns: 3fr 9fr; } }
  .faq-item { border-bottom: 1px solid var(--line); padding: 24px 0; cursor: pointer; }
  .faq-row { display: flex; justify-content: space-between; align-items: flex-start; gap: 24px; }
  .faq-q { font-family: var(--font-display); font-weight: 600; font-size: 1.12rem; line-height: 1.4; letter-spacing: -0.01em; margin: 0; color: var(--navy); }
  .faq-chevron { width: 20px; height: 20px; color: var(--blue); flex-shrink: 0; transition: transform 0.2s; margin-top: 4px; }
  .faq-item.open .faq-chevron { transform: rotate(180deg); }
  .faq-a-wrapper { max-height: 0; overflow: hidden; transition: max-height 0.3s, opacity 0.3s; opacity: 0; }
  .faq-item.open .faq-a-wrapper { max-height: 400px; opacity: 1; }
  .faq-a { margin: 16px 0 0; font-size: 1rem; line-height: 1.7; color: #4B5563; max-width: 640px; }

  /* ===== FINAL CTA ===== */
  .final-cta { padding: 128px 24px; text-align: center; position: relative; overflow: hidden; }
  @media (min-width: 1024px) { .final-cta { padding: 128px 48px; } }
  .final-cta-headline {
    margin-top: 20px;
    font-family: var(--font-display);
    font-weight: 700;
    font-size: clamp(2.2rem, 5vw, 4.2rem);
    line-height: 1.08;
    letter-spacing: -0.03em;
    max-width: 1024px;
    margin-left: auto;
    margin-right: auto;
    color: var(--navy);
  }
  .final-cta-headline em { font-style: normal; color: var(--blue); }
  .final-cta-sub { margin-top: 24px; font-size: 1.08rem; color: #4B5563; max-width: 576px; margin-left: auto; margin-right: auto; }
  .final-cta-buttons { margin-top: 40px; display: flex; flex-wrap: wrap; gap: 12px; justify-content: center; }

  /* ===== FOOTER (deep navy) ===== */
  .footer { padding: 64px 24px 96px; background: var(--navy); color: #fff; }
  @media (min-width: 768px) { .footer { padding: 64px 48px 56px; } }
  .footer-top {
    display: flex;
    flex-direction: column;
    gap: 32px;
    padding-bottom: 40px;
    border-bottom: 1px solid rgba(255,255,255,0.12);
  }
  @media (min-width: 768px) { .footer-top { flex-direction: row; align-items: flex-start; justify-content: space-between; } }
  .footer-logo img { height: 52px; width: auto; }
  @media (max-width: 480px) { .footer-logo img { height: 42px; } }
  .footer-tagline { margin-top: 18px; font-size: 0.9rem; color: rgba(255,255,255,0.65); line-height: 1.65; max-width: 448px; }
  .footer-cols { display: grid; grid-template-columns: repeat(3, auto); column-gap: 48px; row-gap: 12px; font-size: 0.88rem; }
  .footer-col-head { font-family: var(--font-mono); font-weight: 600; font-size: 0.68rem; text-transform: uppercase; letter-spacing: 0.18em; color: rgba(255,255,255,0.45); margin-bottom: 12px; }
  .footer-col a { display: block; color: rgba(255,255,255,0.68); padding: 4px 0; transition: color 0.2s; }
  .footer-col a:hover { color: #fff; }
  .footer-bottom {
    padding-top: 32px;
    display: flex;
    flex-direction: column;
    gap: 12px;
    align-items: flex-start;
    font-family: var(--font-mono);
    font-weight: 500;
    font-size: 0.7rem;
    letter-spacing: 0.05em;
    color: rgba(255,255,255,0.5);
  }
  @media (min-width: 768px) { .footer-bottom { flex-direction: row; align-items: center; justify-content: space-between; } }

  /* ===== MOBILE CALL BAR ===== */
  .mobile-call-bar {
    display: grid;
    grid-template-columns: 1fr;
    position: fixed;
    bottom: 0; left: 0; right: 0;
    z-index: 40;
    background: rgba(255,255,255,0.94);
    backdrop-filter: blur(12px);
    -webkit-backdrop-filter: blur(12px);
    border-top: 1px solid var(--line-soft);
  }
  @media (min-width: 768px) { .mobile-call-bar { display: none; } }
  .mobile-call-bar a {
    padding: 16px;
    display: flex;
    align-items: center;
    justify-content: center;
    gap: 8px;
    font-size: 0.95rem;
    font-weight: 600;
    color: #fff;
  }
  .mobile-call-bar .calc-link { background: var(--blue); }

  /* ===== EXIT INTENT ===== */
  .exit-modal {
    display: none;
    position: fixed;
    inset: 0;
    z-index: 100;
    background: rgba(11,27,61,0.6);
    backdrop-filter: blur(8px);
    -webkit-backdrop-filter: blur(8px);
    align-items: center;
    justify-content: center;
    padding: 16px;
  }
  .exit-modal.show { display: flex; }
  .exit-card {
    position: relative;
    max-width: 512px;
    width: 100%;
    border-radius: 16px;
    padding: 32px;
    background: #ffffff;
    color: var(--ink);
    box-shadow: 0 40px 100px -20px rgba(11,27,61,0.45);
  }
  @media (min-width: 1024px) { .exit-card { padding: 40px; } }
  .exit-close { position: absolute; top: 20px; right: 20px; opacity: 0.5; }
  .exit-close:hover { opacity: 1; }
  .exit-card h3 {
    margin: 16px 0 0;
    font-family: var(--font-display);
    font-weight: 700;
    font-size: 1.7rem;
    line-height: 1.2;
    letter-spacing: -0.02em;
    color: var(--navy);
  }
  @media (min-width: 1024px) { .exit-card h3 { font-size: 2rem; } }
  .exit-card h3 em { font-style: normal; color: var(--blue); }
  .exit-card p { margin: 16px 0 0; font-size: 0.95rem; line-height: 1.6; color: #4B5563; }
  .exit-form { margin-top: 24px; display: flex; flex-direction: column; gap: 12px; }
  @media (min-width: 480px) { .exit-form { flex-direction: row; } }
  .exit-form input {
    background: var(--gray);
    border: 1px solid var(--line);
    color: var(--ink);
  }
  .exit-form input:focus { border-color: var(--blue); }

  /* SVG icon helper */
  .icon { width: 1em; height: 1em; vertical-align: middle; flex-shrink: 0; }

  .hidden { display: none !important; }

  /* ===== SCROLL PROGRESS BAR ===== */
  .scroll-progress {
    position: fixed;
    top: 0; left: 0;
    height: 3px;
    width: 0%;
    background: linear-gradient(90deg, var(--blue), var(--blue-sky));
    z-index: 200;
    pointer-events: none;
  }

  /* ===== INTEGRATIONS MARQUEE ===== */
  .marquee-section {
    padding: 52px 0;
    background: var(--gray);
    color: var(--navy);
    overflow: hidden;
    position: relative;
  }
  .marquee-label {
    text-align: center;
    font-family: var(--font-mono);
    font-weight: 600;
    font-size: 0.7rem;
    text-transform: uppercase;
    letter-spacing: 0.2em;
    color: #6B7280;
    margin-bottom: 32px;
  }
  .marquee-outer { position: relative; overflow: hidden; }
  .marquee-track {
    display: flex;
    align-items: center;
    width: max-content;
    animation: marquee-scroll 32s linear infinite;
  }
  .marquee-track:hover { animation-play-state: paused; }
  .marquee-item {
    font-family: var(--font-display);
    font-weight: 600;
    font-size: clamp(1.6rem, 3vw, 2.3rem);
    letter-spacing: -0.02em;
    color: var(--navy);
    white-space: nowrap;
    padding: 0 40px;
    opacity: 0.75;
    transition: opacity 0.2s;
  }
  .marquee-item:hover { opacity: 1; }
  .marquee-sep {
    display: inline-block;
    width: 5px; height: 5px;
    border-radius: 50%;
    background: var(--blue);
    flex-shrink: 0;
  }
  .marquee-fade-l, .marquee-fade-r {
    position: absolute; top: 0; bottom: 0;
    width: 220px; pointer-events: none; z-index: 2;
  }
  .marquee-fade-l { left: 0; background: linear-gradient(to right, var(--gray) 20%, transparent); }
  .marquee-fade-r { right: 0; background: linear-gradient(to left, var(--gray) 20%, transparent); }
  @keyframes marquee-scroll {
    0% { transform: translateX(0); }
    100% { transform: translateX(-50%); }
  }

  /* ===== MICRO-INTERACTIONS ===== */
  .step { transition: background 0.25s, transform 0.25s, box-shadow 0.25s; }
  .step:hover { background: #FAFBFE; transform: translateY(-5px); box-shadow: 0 16px 48px -12px rgba(11,27,61,0.12); position: relative; z-index: 1; }
  .compliance-card { transition: background 0.25s, transform 0.25s, box-shadow 0.25s; }
  .compliance-card:hover { transform: translateY(-5px); box-shadow: 0 16px 48px -12px rgba(11,27,61,0.12); }
  .cpa-card { transition: background 0.25s, transform 0.25s, box-shadow 0.25s; }
  .cpa-card:hover { transform: translateY(-4px); box-shadow: 0 16px 48px -12px rgba(11,27,61,0.10); }
  .testimonial { transition: background 0.25s, transform 0.25s, box-shadow 0.25s; }
  .testimonial:hover { transform: translateY(-4px); box-shadow: 0 16px 48px -12px rgba(11,27,61,0.10); }
  .industry-card { transition: background 0.2s, transform 0.25s, box-shadow 0.25s; }
  .industry-card:hover { transform: translateY(-5px); box-shadow: 0 16px 48px -12px rgba(11,27,61,0.10); }
  .citation { transition: background 0.2s, border-color 0.2s, transform 0.2s; }
  .citation:hover { transform: translateY(-2px); }
  .counter-card { transition: transform 0.3s, box-shadow 0.3s; }
  .counter-card:hover { transform: translateY(-4px); box-shadow: 0 32px 80px -24px rgba(11,27,61,0.25); }

  /* ===== CONTACT FORM ===== */
  .contact-form-wrap {
    margin-top: 56px;
    background: white;
    border-radius: 20px;
    border: 1px solid #E3E9F5;
    box-shadow: 0 24px 64px -32px rgba(11,27,61,0.12);
    padding: 48px;
    max-width: 820px;
    margin-left: auto;
    margin-right: auto;
    text-align: left;
  }
  @media (max-width: 640px) { .contact-form-wrap { padding: 28px 20px; } }
  .contact-form-grid {
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: 20px;
    margin-bottom: 20px;
  }
  @media (max-width: 640px) { .contact-form-grid { grid-template-columns: 1fr; } }
  .contact-field { display: flex; flex-direction: column; gap: 6px; }
  .contact-field-full { margin-bottom: 28px; }
  .contact-label { font-family: var(--font-mono); font-weight: 600; font-size: 0.7rem; text-transform: uppercase; letter-spacing: 0.14em; color: #6B7280; }
  .contact-input {
    background: #FAFBFE;
    border: 1.5px solid #E3E9F5;
    border-radius: 10px;
    padding: 14px 16px;
    font-family: var(--font-body);
    font-size: 1rem;
    color: var(--ink);
    outline: none;
    transition: border-color 0.2s, box-shadow 0.2s;
    width: 100%;
    box-sizing: border-box;
    appearance: none;
  }
  .contact-input:focus { border-color: var(--blue); box-shadow: 0 0 0 3px rgba(20,87,230,0.12); }
  .contact-input::placeholder { color: #9CA3AF; }
  .contact-select { cursor: pointer; background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' viewBox='0 0 24 24' fill='none' stroke='%230B1B3D' stroke-width='2'%3E%3Cpath d='m6 9 6 6 6-6'/%3E%3C/svg%3E"); background-repeat: no-repeat; background-position: right 14px center; padding-right: 40px; }
  .contact-textarea { resize: vertical; min-height: 80px; font-family: var(--font-body); }
  .contact-form-footer { display: flex; align-items: center; justify-content: space-between; gap: 24px; flex-wrap: wrap; }
  .contact-disclaimer { font-size: 0.88rem; color: #6B7280; margin: 0; max-width: 340px; line-height: 1.5; }
  .contact-submit { min-width: 220px; }
  .contact-error { color: #DC2626; font-size: 0.9rem; margin-top: 16px; }
  .contact-success { text-align: center; padding: 48px 24px; }
  .contact-success-icon { width: 56px; height: 56px; border-radius: 50%; background: var(--blue-soft); display: flex; align-items: center; justify-content: center; margin: 0 auto 24px; color: var(--blue); }
  .contact-success-icon svg { width: 28px; height: 28px; }
  .contact-success h3 { font-family: var(--font-display); font-weight: 700; font-size: 1.8rem; letter-spacing: -0.02em; margin: 0 0 12px; color: var(--navy); }
  .contact-success p { font-size: 1.02rem; color: #4B5563; line-height: 1.6; max-width: 440px; margin: 0 auto; }

  /* ===== COUNTER CARD GLOW ===== */
  @keyframes card-glow {
    0%   { box-shadow: 0 0 0 1px rgba(20,87,230,0.10), 0 24px 64px -24px rgba(11,27,61,0.18); }
    50%  { box-shadow: 0 0 0 1.5px rgba(20,87,230,0.30), 0 24px 64px -24px rgba(11,27,61,0.18), 0 0 32px rgba(20,87,230,0.10); }
    100% { box-shadow: 0 0 0 1px rgba(20,87,230,0.10), 0 24px 64px -24px rgba(11,27,61,0.18); }
  }
  .counter-card { animation: card-glow 3.2s ease-in-out infinite; }

  /* ===== CURSOR SPOTLIGHT ===== */
  #cursor-spotlight {
    position: fixed;
    width: 750px;
    height: 750px;
    border-radius: 50%;
    pointer-events: none;
    background: radial-gradient(circle, rgba(20,87,230,0.06) 0%, transparent 62%);
    transform: translate(-50%, -50%);
    top: -9999px; left: -9999px;
    z-index: 0;
    opacity: 0;
    will-change: left, top;
    transition: opacity 1s;
  }
  @media (hover: hover) and (pointer: fine) {
    #cursor-spotlight.visible { opacity: 1; }
  }

  /* ===== MOBILE HAMBURGER ===== */
  .nav-hamburger {
    display: flex;
    flex-direction: column;
    justify-content: center;
    gap: 5px;
    width: 40px;
    height: 40px;
    padding: 8px;
    cursor: pointer;
    border: none;
    background: none;
    border-radius: 8px;
    transition: background 0.2s;
    flex-shrink: 0;
  }
  @media (min-width: 1200px) { .nav-hamburger { display: none; } }
  .nav-hamburger:hover { background: var(--gray); }
  .nav-hamburger span {
    display: block;
    width: 100%;
    height: 2px;
    background: var(--navy);
    border-radius: 2px;
    transition: transform 0.3s cubic-bezier(0.23,1,0.32,1), opacity 0.2s;
    transform-origin: center;
  }
  .nav-hamburger.open span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
  .nav-hamburger.open span:nth-child(2) { opacity: 0; transform: scaleX(0); }
  .nav-hamburger.open span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }

  /* ===== MOBILE NAV OVERLAY ===== */
  #mobile-nav {
    display: none;
    position: fixed;
    inset: 0;
    background: #ffffff;
    z-index: 44;
    flex-direction: column;
    padding: 0 28px 40px;
    overflow-y: auto;
  }
  #mobile-nav.open { display: flex; }
  @media (min-width: 1200px) { #mobile-nav { display: none !important; } }
  .mobile-nav-spacer { height: 80px; flex-shrink: 0; }
  #mobile-nav .mobile-nav-links { display: flex; flex-direction: column; flex: 1; }
  #mobile-nav .mobile-nav-links a {
    font-family: var(--font-display);
    font-weight: 600;
    font-size: 1.9rem;
    letter-spacing: -0.02em;
    color: var(--navy);
    padding: 18px 0;
    border-bottom: 1px solid var(--line-soft);
    opacity: 0.85;
    transition: opacity 0.2s, transform 0.2s, color 0.2s;
    transform: translateX(0);
  }
  #mobile-nav .mobile-nav-links a:hover { opacity: 1; color: var(--blue); transform: translateX(6px); }
  #mobile-nav .mobile-nav-cta {
    margin-top: 32px;
    display: flex;
    flex-direction: column;
    gap: 12px;
  }
  #mobile-nav .mobile-nav-cta .btn { justify-content: center; font-size: 1rem; padding: 16px 24px; }

  /* ===== MOBILE RESPONSIVE ===== */
  @media (max-width: 767px) {
    .hero-grid { padding: calc(var(--chrome-h, 150px) + 24px) 20px 48px; gap: 28px; }
    .hero h1 { font-size: clamp(2.1rem, 9.4vw, 3.4rem); margin-top: 20px; }
    .hero-sub { font-size: 1rem; margin-top: 20px; }
    .hero-ctas { flex-direction: column; gap: 10px; margin-top: 28px; }
    .hero-ctas .btn { justify-content: center; width: 100%; }
    .hero-stats { gap: 16px; margin-top: 40px; }
    .counter-card { padding: 22px; }
    .counter-num { font-size: 2.4rem; }
    .counter-grid { grid-template-columns: 1fr 1fr; gap: 10px; }
    .section { padding: 72px 20px; }
    .quote-section { padding: 64px 20px; }
    .quote-body { font-size: 1.2rem; }
    .steps { grid-template-columns: 1fr; }
    .step { padding: 28px; }
    .calc-qualifier-grid { gap: 6px; }
    .calc-qualifier-btn { padding: 14px 8px; }
    .calc-qualifier-num { font-size: 1.4rem; }
    .calc-qualifier-sub { font-size: 0.78rem; }
    .calc-result { padding: 24px; }
    .calc-big-num { font-size: clamp(2.6rem, 13vw, 4.6rem); }
    .calc-stats { gap: 10px; }
    .calc-stat-value { font-size: 1.12rem; }
    .testimonials { grid-template-columns: 1fr; }
    .faq-q { font-size: 1.05rem; }
    .guarantee-headline { font-size: clamp(1.8rem, 8vw, 3rem); }
    .final-cta { padding: 88px 20px; }
    .final-cta-headline { font-size: clamp(2rem, 9vw, 3.6rem); }
    .final-cta-buttons { flex-direction: column; align-items: center; }
    .final-cta-buttons .btn { width: 100%; max-width: 360px; justify-content: center; }
    .footer { padding: 48px 20px 96px; }
    .footer-cols { column-gap: 24px; }
    .contact-form-wrap { padding: 28px 20px; }
    .contact-form-footer { flex-direction: column; align-items: stretch; }
    .contact-submit { min-width: unset; width: 100%; }
    .section h2 { font-size: clamp(1.7rem, 7vw, 2.7rem); }
    .industries-grid { grid-template-columns: 1fr 1fr; gap: 12px; }
    .compliance-grid { grid-template-columns: 1fr 1fr; }
    .cpa-grid { grid-template-columns: 1fr; }
    .founder-grid { gap: 32px; }
  }
  @media (max-width: 400px) {
    .calc-qualifier-grid { grid-template-columns: 1fr; }
    .industries-grid { grid-template-columns: 1fr; }
    .compliance-grid { grid-template-columns: 1fr; }
  }

  /* Remove hover lift on touch devices */
  @media (hover: none) {
    .step:hover, .compliance-card:hover, .industry-card:hover,
    .testimonial:hover, .cpa-card:hover, .citation:hover { transform: none !important; box-shadow: none !important; }
    .btn:hover { transform: none !important; box-shadow: none !important; }
    .counter-card:hover { transform: none !important; }
  }

  /* ============================================================
     PREMIUM DETAILS — scrollbar, focus, motion, reveal system
     ============================================================ */

  :root {
    --hairline-light: rgba(17,24,39,0.08);
    --hairline-dark: rgba(255,255,255,0.10);
  }

  /* Custom branded scrollbar */
  html { scrollbar-color: rgba(20,87,230,0.45) transparent; scrollbar-width: thin; }
  body::-webkit-scrollbar { width: 10px; height: 10px; }
  body::-webkit-scrollbar-track { background: transparent; }
  body::-webkit-scrollbar-thumb {
    background: linear-gradient(180deg, rgba(20,87,230,0.55), rgba(143,177,245,0.55));
    border-radius: 999px;
    border: 2px solid transparent;
    background-clip: padding-box;
  }
  body::-webkit-scrollbar-thumb:hover { background: var(--blue); background-clip: padding-box; border: 2px solid transparent; }

  /* Branded focus ring */
  :focus-visible {
    outline: 2px solid var(--blue);
    outline-offset: 3px;
    border-radius: 4px;
    transition: outline-offset 0.15s;
  }
  .btn:focus-visible, button:focus-visible { outline-offset: 4px; }
  input:focus-visible, select:focus-visible, textarea:focus-visible {
    outline: none;
    border-color: var(--blue) !important;
    box-shadow: 0 0 0 3px rgba(20,87,230,0.16);
  }

  /* Typographic refinement */
  body { font-feature-settings: "kern", "liga", "calt"; letter-spacing: -0.005em; }

  /* Signature element — thin accent rule above headlines */
  .section h2 { position: relative; }
  .section h2[data-rule]::before {
    content: "";
    display: block;
    width: 40px;
    height: 3px;
    border-radius: 2px;
    margin-bottom: 24px;
    background: var(--blue);
    transform-origin: left;
    transform: scaleX(0);
    transition: transform 0.7s cubic-bezier(0.22,1,0.36,1);
  }
  .section-ink h2[data-rule]::before { background: var(--blue-sky); }
  /* Center the accent rule when the heading itself is centered */
  [style*="text-align: center"] h2[data-rule]::before,
  .calc-qualifier h2[data-rule]::before { margin-left: auto; margin-right: auto; transform-origin: center; }
  /* Shield already anchors the guarantee heading — skip the rule there */
  .guarantee-inner h2[data-rule]::before { display: none; }
  .reveal-on-scroll.is-visible h2[data-rule]::before,
  h2[data-rule].is-visible::before { transform: scaleX(1); }

  /* Editorial: hairline dividers between major sections */
  .section-cream + .section-cream, .section-gray + .section-gray { border-top: 1px solid var(--hairline-light); }

  /* Refined button motion */
  .btn { transition: transform 0.25s cubic-bezier(0.22,1,0.36,1), box-shadow 0.25s, opacity 0.2s, background 0.2s, border-color 0.2s; will-change: transform; }
  .btn:hover { transform: translateY(-2px) scale(1.015); box-shadow: 0 12px 28px -10px rgba(11,27,61,0.28); }
  .btn:active { transform: translateY(0) scale(0.99); transition-duration: 0.1s; }
  .btn-primary:hover { box-shadow: 0 14px 32px -10px rgba(20,87,230,0.45); }

  /* Nav blur-in on scroll */
  .nav.scrolled {
    background: rgba(255,255,255,0.9);
    backdrop-filter: saturate(1.4) blur(14px);
    -webkit-backdrop-filter: saturate(1.4) blur(14px);
    box-shadow: 0 1px 0 rgba(17,24,39,0.05), 0 8px 32px -16px rgba(11,27,61,0.12);
  }

  /* Scroll reveal system */
  .reveal-on-scroll { opacity: 0; transform: translateY(20px); transition: opacity 0.8s cubic-bezier(0.22,1,0.36,1), transform 0.8s cubic-bezier(0.22,1,0.36,1); will-change: opacity, transform; }
  .reveal-on-scroll.is-visible { opacity: 1; transform: translateY(0); }
  .reveal-on-scroll[data-reveal-delay="1"] { transition-delay: 0.08s; }
  .reveal-on-scroll[data-reveal-delay="2"] { transition-delay: 0.16s; }
  .reveal-on-scroll[data-reveal-delay="3"] { transition-delay: 0.24s; }
  .reveal-on-scroll[data-reveal-delay="4"] { transition-delay: 0.32s; }
  .reveal-on-scroll[data-reveal-delay="5"] { transition-delay: 0.40s; }
  @media (prefers-reduced-motion: reduce) {
    .reveal-on-scroll { opacity: 1 !important; transform: none !important; transition: none !important; }
    .section h2[data-rule]::before { transform: scaleX(1) !important; transition: none !important; }
  }

  /* Generous whitespace on desktop */
  @media (min-width: 1024px) { .section { padding: 144px 48px; } }

  /* ===== CALCULATOR: compound-impact visualization ===== */
  .calc-compare {
    margin-top: 32px;
    padding: 24px;
    border-radius: 14px;
    background: linear-gradient(180deg, rgba(20,87,230,0.16), rgba(20,87,230,0.06));
    border: 1px solid rgba(143,177,245,0.22);
  }
  .calc-compare-head {
    display: flex;
    justify-content: space-between;
    align-items: baseline;
    margin-bottom: 18px;
  }
  .calc-compare-title {
    font-family: var(--font-mono);
    font-weight: 600;
    font-size: 0.7rem;
    text-transform: uppercase;
    letter-spacing: 0.16em;
    color: rgba(255,255,255,0.75);
  }
  .calc-compare-hint {
    font-family: var(--font-mono);
    font-weight: 600;
    font-size: 0.62rem;
    text-transform: uppercase;
    letter-spacing: 0.14em;
    color: var(--blue-sky);
  }
  .calc-compare-row {
    display: flex;
    flex-direction: column;
    gap: 14px;
  }
  .calc-compare-side { display: flex; flex-direction: column; gap: 8px; }
  .calc-compare-side-head {
    display: flex; align-items: baseline; justify-content: space-between; gap: 12px;
  }
  .calc-compare-tag {
    font-family: var(--font-mono);
    font-weight: 600;
    font-size: 0.62rem;
    letter-spacing: 0.14em;
    text-transform: uppercase;
    color: rgba(255,255,255,0.7);
  }
  .calc-compare-amt {
    font-family: var(--font-display);
    font-weight: 700;
    font-size: 1.35rem;
    line-height: 1;
    letter-spacing: -0.02em;
    color: #fff;
    font-variant-numeric: tabular-nums;
  }
  .calc-compare-amt-accent { color: var(--blue-sky); }
  .calc-compare-bar {
    height: 10px;
    border-radius: 999px;
    background: rgba(255,255,255,0.10);
    overflow: hidden;
    position: relative;
  }
  .calc-compare-fill {
    height: 100%;
    border-radius: 999px;
    transition: width 0.9s cubic-bezier(0.22,1,0.36,1);
    background: linear-gradient(90deg, var(--blue), var(--blue-sky));
    position: relative;
  }
  .calc-compare-fill--year1 {
    background: linear-gradient(90deg, rgba(143,177,245,0.6), rgba(143,177,245,0.9));
  }
  .calc-compare-fill--year5 {
    background: linear-gradient(90deg, var(--blue), var(--blue-sky));
    box-shadow: 0 0 16px rgba(143,177,245,0.4);
  }

  /* ============================================================
     MOBILE OPTIMIZATION
     ============================================================ */

  html, body { overflow-x: hidden; max-width: 100vw; }

  @media (max-width: 767px) {
    body { padding-bottom: 64px; }
    .section { padding: 64px 20px; }
    .nav-admin-link { display: none !important; }
    .nav-cta { gap: 8px; }
    .nav-cta .btn { padding: 10px 14px; font-size: 0.85rem; white-space: nowrap; }
    .nav-inner { padding: 0 16px; }
    .nav-logo img { height: 36px; }
    .hero-grid { padding-top: calc(var(--chrome-h, 150px) + 24px) !important; }
    .counter-card { padding: 20px 18px; border-radius: 14px; }
    .counter-num { font-size: 2.1rem; letter-spacing: -0.025em; }
    .counter-grid { gap: 8px; }
    .hero-stat-label { font-size: 0.68rem; }
    .calc-compare { padding: 18px 16px; margin-top: 24px; }
    .calc-compare-amt { font-size: 1.15rem; }
    .calc-compare-side-head { gap: 8px; }
    .calc-compare-tag { font-size: 0.58rem; letter-spacing: 0.12em; }
    .calc-compare-head { margin-bottom: 14px; }
    .founder-grid { gap: 28px !important; }
    .quote-mark { font-size: 3rem; }
    .section h2[data-rule]::before { margin-bottom: 18px; width: 32px; }
    .reveal-on-scroll { transform: translateY(14px); }
    .btn, .nav-btn, .calc-qualifier-btn, .industry-chip, .form-row button {
      min-height: 44px;
    }
    .form-row { flex-direction: column; gap: 10px; }
    .form-row input, .form-row button { width: 100%; }
  }

  @media (max-width: 400px) {
    .hero h1 { font-size: clamp(1.9rem, 9.5vw, 2.8rem); }
    .counter-grid { grid-template-columns: 1fr; }
    .nav-inner { padding: 0 14px; gap: 8px; }
    .nav-logo img { height: 32px; }
    .nav-cta .btn { padding: 9px 12px; font-size: 0.8rem; }
  }

  @media (max-width: 767px) {
    .mobile-call-bar a { padding: 14px; font-size: 0.9rem; min-height: 52px; }
    .marquee-label { font-weight: 700; font-size: 0.72rem; }
  }

  /* ============================================================
     BUTTON SHIMMER — subtle diagonal light sweep on hover
     ============================================================ */
  .btn {
    position: relative;
    overflow: hidden;
    isolation: isolate;
  }
  .btn::after {
    content: "";
    position: absolute;
    top: 0;
    left: -120%;
    width: 60%;
    height: 100%;
    background: linear-gradient(
      105deg,
      transparent 20%,
      rgba(255,255,255,0.28) 50%,
      transparent 80%
    );
    transform: skewX(-20deg);
    pointer-events: none;
    z-index: 1;
    transition: left 0.85s cubic-bezier(0.4, 0, 0.2, 1);
  }
  .btn:hover::after { left: 130%; }
  .btn > * { position: relative; z-index: 2; }
  @media (prefers-reduced-motion: reduce) {
    .btn::after { display: none; }
  }
  @media (hover: none) {
    .btn::after { display: none; }
  }