/* ========================================
   CalcTaxCA — Main Stylesheet
   Design: Clean editorial with CA golden accent
   ======================================== */

:root {
  --gold: #E8A020;
  --gold-light: #F5C55A;
  --gold-dark: #B87A10;
  --blue-deep: #0D1B3E;
  --blue-mid: #1A2E6E;
  --blue-soft: #2563EB;
  --bg: #F7F8FC;
  --bg-white: #FFFFFF;
  --text: #1A1A2E;
  --text-soft: #5A6074;
  --text-muted: #9AA0B4;
  --green: #16A34A;
  --green-bg: #F0FDF4;
  --red: #DC2626;
  --red-bg: #FEF2F2;
  --border: #E2E6F0;
  --radius: 16px;
  --radius-sm: 10px;
  --shadow: 0 4px 24px rgba(13,27,62,0.08);
  --shadow-lg: 0 12px 48px rgba(13,27,62,0.14);
}

*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

html { scroll-behavior: smooth; }

body {
  font-family: 'DM Sans', sans-serif;
  background: var(--bg);
  color: var(--text);
  line-height: 1.6;
  font-size: 16px;
}

a { color: var(--blue-soft); text-decoration: none; }
a:hover { text-decoration: underline; }

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

.container {
  max-width: 1100px;
  margin: 0 auto;
  padding: 0 24px;
}

/* ── HEADER ── */
.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  background: var(--blue-deep);
  border-bottom: 2px solid var(--gold);
}
.nav-container {
  max-width: 1100px;
  margin: 0 auto;
  padding: 0 24px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  height: 64px;
}
.nav-logo {
  display: flex;
  align-items: center;
  gap: 8px;
  font-family: 'Syne', sans-serif;
  font-weight: 800;
  font-size: 1.4rem;
  color: #fff;
  text-decoration: none;
}
.logo-icon { font-size: 1.2rem; }
.logo-accent { color: var(--gold); }
.nav-links {
  display: flex;
  gap: 32px;
  list-style: none;
}
.nav-links a {
  color: rgba(255,255,255,0.75);
  font-size: 0.92rem;
  font-weight: 500;
  letter-spacing: 0.02em;
  transition: color 0.2s;
  text-decoration: none;
}
.nav-links a:hover, .nav-links a.active { color: var(--gold); }
.nav-toggle { display: none; background: none; border: none; color: #fff; font-size: 1.5rem; cursor: pointer; }

/* ── HERO ── */
.hero {
  background: linear-gradient(135deg, var(--blue-deep) 0%, var(--blue-mid) 60%, #1E3A8A 100%);
  padding: 72px 0 80px;
  position: relative;
  overflow: hidden;
  text-align: center;
}
.hero-bg-pattern {
  position: absolute; inset: 0;
  background-image: radial-gradient(circle at 20% 50%, rgba(232,160,32,0.08) 0%, transparent 50%),
                    radial-gradient(circle at 80% 20%, rgba(37,99,235,0.15) 0%, transparent 40%);
  pointer-events: none;
}
.hero-badge {
  display: inline-block;
  background: rgba(232,160,32,0.18);
  border: 1px solid rgba(232,160,32,0.4);
  color: var(--gold-light);
  padding: 6px 18px;
  border-radius: 999px;
  font-size: 0.78rem;
  font-weight: 500;
  letter-spacing: 0.06em;
  text-transform: uppercase;
  margin-bottom: 24px;
}
.hero-title {
  font-family: 'Syne', sans-serif;
  font-size: clamp(2.4rem, 5vw, 4rem);
  font-weight: 800;
  color: #fff;
  line-height: 1.1;
  margin-bottom: 20px;
}
.gradient-text {
  background: linear-gradient(90deg, var(--gold), var(--gold-light));
  -webkit-background-clip: text;
  -webkit-text-fill-color: transparent;
  background-clip: text;
}
.hero-sub {
  font-size: 1.1rem;
  color: rgba(255,255,255,0.7);
  max-width: 560px;
  margin: 0 auto;
}

/* ── CALCULATOR ── */
.calculator-section {
  padding: 0 0 64px;
  margin-top: -32px;
  position: relative;
  z-index: 10;
}
.calc-card {
  background: var(--bg-white);
  border-radius: var(--radius);
  box-shadow: var(--shadow-lg);
  padding: 36px 40px;
  border: 1px solid var(--border);
}

/* Tabs */
.calc-tabs {
  display: flex;
  gap: 8px;
  margin-bottom: 28px;
  border-bottom: 2px solid var(--border);
  padding-bottom: 0;
}
.tab-btn {
  background: none;
  border: none;
  padding: 10px 20px;
  font-family: 'DM Sans', sans-serif;
  font-size: 0.92rem;
  font-weight: 500;
  color: var(--text-soft);
  cursor: pointer;
  border-bottom: 3px solid transparent;
  margin-bottom: -2px;
  transition: all 0.2s;
  border-radius: 4px 4px 0 0;
}
.tab-btn:hover { color: var(--blue-soft); }
.tab-btn.active { color: var(--blue-deep); border-bottom-color: var(--gold); font-weight: 700; }
.tab-content { display: none; }
.tab-content.active { display: block; }

.calc-grid {
  display: grid;
  grid-template-columns: 1fr 1fr 1fr;
  gap: 20px;
  margin-bottom: 24px;
}
.field-group label {
  display: block;
  font-size: 0.82rem;
  font-weight: 600;
  color: var(--text-soft);
  letter-spacing: 0.04em;
  text-transform: uppercase;
  margin-bottom: 8px;
}
.input-wrap { position: relative; }
.input-prefix {
  position: absolute;
  left: 14px; top: 50%;
  transform: translateY(-50%);
  color: var(--text-soft);
  font-weight: 600;
}
.input-wrap input { padding-left: 32px; }

input, select {
  width: 100%;
  padding: 12px 16px;
  border: 2px solid var(--border);
  border-radius: var(--radius-sm);
  font-family: 'DM Sans', sans-serif;
  font-size: 1rem;
  color: var(--text);
  background: var(--bg);
  transition: border-color 0.2s, box-shadow 0.2s;
  appearance: none;
  -webkit-appearance: none;
}
select {
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8' viewBox='0 0 12 8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%235A6074' stroke-width='2' fill='none' stroke-linecap='round'/%3E%3C/svg%3E");
  background-repeat: no-repeat;
  background-position: right 14px center;
  padding-right: 38px;
}
input:focus, select:focus {
  outline: none;
  border-color: var(--gold);
  box-shadow: 0 0 0 3px rgba(232,160,32,0.15);
}
.calc-btn {
  background: linear-gradient(135deg, var(--gold-dark), var(--gold));
  color: var(--blue-deep);
  border: none;
  padding: 14px 36px;
  font-family: 'Syne', sans-serif;
  font-size: 1rem;
  font-weight: 700;
  border-radius: var(--radius-sm);
  cursor: pointer;
  transition: transform 0.15s, box-shadow 0.15s;
  letter-spacing: 0.02em;
}
.calc-btn:hover { transform: translateY(-2px); box-shadow: 0 6px 20px rgba(232,160,32,0.35); }
.calc-btn:active { transform: translateY(0); }

/* Result Box */
.result-box {
  margin-top: 28px;
  background: linear-gradient(135deg, #F0F7FF, #EFF6FF);
  border: 2px solid var(--blue-soft);
  border-radius: var(--radius);
  padding: 24px 28px;
  animation: fadeIn 0.3s ease;
}
@keyframes fadeIn { from { opacity: 0; transform: translateY(8px); } to { opacity: 1; transform: translateY(0); } }
.result-header {
  display: flex;
  justify-content: space-between;
  align-items: center;
  margin-bottom: 20px;
  padding-bottom: 16px;
  border-bottom: 1px solid var(--border);
  font-family: 'Syne', sans-serif;
  font-size: 1.1rem;
  font-weight: 700;
}
.result-rate-badge {
  background: var(--blue-deep);
  color: var(--gold);
  padding: 4px 14px;
  border-radius: 999px;
  font-size: 0.85rem;
  font-weight: 700;
}
.result-row {
  display: flex;
  justify-content: space-between;
  padding: 8px 0;
  border-bottom: 1px dashed rgba(0,0,0,0.07);
  font-size: 0.95rem;
}
.breakdown-detail { color: var(--text-soft); font-size: 0.88rem; padding-left: 12px; }
.total-row { font-weight: 700; color: var(--blue-deep); padding-top: 12px; }
.grand-total-row {
  font-weight: 800;
  font-size: 1.05rem;
  color: var(--blue-deep);
  border-bottom: none;
  padding-top: 8px;
  background: rgba(37,99,235,0.05);
  padding: 10px 8px;
  border-radius: 8px;
  margin-top: 4px;
}
.exempt-notice {
  background: var(--green-bg);
  border: 1px solid var(--green);
  color: var(--green);
  padding: 12px 16px;
  border-radius: 8px;
  margin-top: 16px;
  font-size: 0.92rem;
}
.copy-btn {
  margin-top: 16px;
  background: none;
  border: 1px solid var(--border);
  padding: 8px 18px;
  border-radius: 8px;
  font-size: 0.85rem;
  cursor: pointer;
  color: var(--text-soft);
  transition: all 0.2s;
}
.copy-btn:hover { background: var(--bg); border-color: var(--blue-soft); color: var(--blue-soft); }

/* Rate Info Strip */
.rate-info-strip {
  display: flex;
  gap: 16px;
  justify-content: center;
  flex-wrap: wrap;
  margin-top: 28px;
}
.rate-chip {
  background: var(--bg-white);
  border: 1px solid var(--border);
  border-radius: 999px;
  padding: 8px 22px;
  font-size: 0.88rem;
  color: var(--text-soft);
  box-shadow: var(--shadow);
}
.rate-chip strong { color: var(--blue-deep); }

/* ── HOW IT WORKS ── */
.how-section { padding: 72px 0; background: var(--bg-white); }
.section-title {
  font-family: 'Syne', sans-serif;
  font-size: clamp(1.5rem, 3vw, 2.1rem);
  font-weight: 800;
  color: var(--blue-deep);
  text-align: center;
  margin-bottom: 10px;
}
.section-sub {
  text-align: center;
  color: var(--text-soft);
  font-size: 1rem;
  margin-bottom: 44px;
}
.how-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 24px;
}
.how-card {
  background: var(--bg);
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 28px 24px;
  text-align: center;
  transition: transform 0.2s, box-shadow 0.2s;
}
.how-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-lg); }
.how-icon { font-size: 2rem; margin-bottom: 16px; }
.how-card h3 { font-family: 'Syne', sans-serif; font-size: 1rem; font-weight: 700; margin-bottom: 10px; color: var(--blue-deep); }
.how-card p { font-size: 0.9rem; color: var(--text-soft); line-height: 1.6; }

/* ── EXEMPTIONS ── */
.exemptions-section { padding: 72px 0; background: var(--bg); }
.exempt-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; }
.exempt-col {
  border-radius: var(--radius);
  padding: 28px 32px;
  border: 2px solid;
}
.exempt-col.green { background: var(--green-bg); border-color: #86EFAC; }
.exempt-col.red { background: var(--red-bg); border-color: #FCA5A5; }
.col-header { font-family: 'Syne', sans-serif; font-weight: 800; font-size: 1.1rem; margin-bottom: 16px; }
.exempt-col.green .col-header { color: var(--green); }
.exempt-col.red .col-header { color: var(--red); }
.exempt-col ul { list-style: none; }
.exempt-col ul li { padding: 6px 0; font-size: 0.92rem; border-bottom: 1px solid rgba(0,0,0,0.05); color: var(--text); }
.exempt-col ul li::before { margin-right: 8px; }
.exempt-col.green ul li::before { content: "✓"; color: var(--green); font-weight: 700; }
.exempt-col.red ul li::before { content: "•"; color: var(--red); font-weight: 700; }
.exemption-note { text-align: center; margin-top: 24px; font-size: 0.85rem; color: var(--text-muted); }

/* ── RATES TABLE ── */
.rates-section { padding: 72px 0; background: var(--bg-white); }
.table-search-wrap { margin-bottom: 20px; }
.table-search-wrap input { max-width: 360px; background: var(--bg); }
.table-wrap { overflow-x: auto; border-radius: var(--radius); border: 1px solid var(--border); }
.rates-table { width: 100%; border-collapse: collapse; font-size: 0.9rem; }
.rates-table thead { background: var(--blue-deep); color: #fff; }
.rates-table thead th { padding: 14px 20px; text-align: left; font-family: 'Syne', sans-serif; font-size: 0.82rem; font-weight: 700; letter-spacing: 0.04em; text-transform: uppercase; }
.rates-table tbody tr { border-bottom: 1px solid var(--border); transition: background 0.15s; }
.rates-table tbody tr:hover { background: #F0F7FF; }
.rates-table tbody td { padding: 12px 20px; color: var(--text); }
.rate-pill {
  display: inline-block;
  padding: 3px 12px;
  border-radius: 999px;
  font-weight: 700;
  font-size: 0.85rem;
}
.rate-low { background: #DCFCE7; color: #166534; }
.rate-mid { background: #FEF9C3; color: #854D0E; }
.rate-high { background: #FEE2E2; color: #991B1B; }
.rate-diff { font-size: 0.82rem; color: var(--text-muted); }
.rate-diff.positive { color: var(--red); }

/* ── FAQ ── */
.faq-section { padding: 72px 0; background: var(--bg); }
.faq-list { max-width: 780px; margin: 0 auto; }
.faq-item { border-bottom: 1px solid var(--border); }
.faq-q {
  width: 100%;
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding: 20px 0;
  background: none;
  border: none;
  font-family: 'Syne', sans-serif;
  font-size: 1rem;
  font-weight: 700;
  color: var(--blue-deep);
  cursor: pointer;
  text-align: left;
  gap: 16px;
}
.faq-q span { font-size: 1.3rem; color: var(--gold-dark); flex-shrink: 0; transition: transform 0.2s; }
.faq-q.open span { transform: rotate(45deg); }
.faq-a {
  display: none;
  padding: 0 0 20px;
  color: var(--text-soft);
  font-size: 0.95rem;
  line-height: 1.7;
}
.faq-a.open { display: block; }

/* ── BLOG CTA ── */
.blog-cta-section {
  background: linear-gradient(135deg, var(--blue-deep), var(--blue-mid));
  padding: 64px 0;
  text-align: center;
}
.blog-cta-section h2 { font-family: 'Syne', sans-serif; font-size: 1.8rem; font-weight: 800; color: #fff; margin-bottom: 12px; }
.blog-cta-section p { color: rgba(255,255,255,0.7); margin-bottom: 28px; }
.cta-btn {
  display: inline-block;
  background: var(--gold);
  color: var(--blue-deep);
  padding: 14px 36px;
  border-radius: var(--radius-sm);
  font-family: 'Syne', sans-serif;
  font-weight: 700;
  font-size: 1rem;
  text-decoration: none;
  transition: transform 0.15s, box-shadow 0.15s;
}
.cta-btn:hover { transform: translateY(-2px); box-shadow: 0 6px 20px rgba(232,160,32,0.35); text-decoration: none; }

/* ── FOOTER ── */
.site-footer { background: var(--blue-deep); color: rgba(255,255,255,0.65); padding-top: 56px; }
.footer-inner { display: grid; grid-template-columns: 2fr 1fr 1fr; gap: 40px; padding-bottom: 48px; }
.footer-col { }
.footer-col p { font-size: 0.88rem; line-height: 1.7; margin-top: 8px; }
.footer-col strong { color: var(--gold); display: block; margin-bottom: 14px; font-family: 'Syne', sans-serif; font-size: 0.9rem; letter-spacing: 0.05em; text-transform: uppercase; }
.footer-col ul { list-style: none; }
.footer-col ul li { margin-bottom: 8px; }
.footer-col ul li a { color: rgba(255,255,255,0.65); font-size: 0.9rem; text-decoration: none; transition: color 0.2s; }
.footer-col ul li a:hover { color: var(--gold); }
.footer-bottom {
  border-top: 1px solid rgba(255,255,255,0.1);
  padding: 20px 24px;
  text-align: center;
  font-size: 0.82rem;
  color: rgba(255,255,255,0.4);
}
.footer-bottom a { color: rgba(255,255,255,0.5); }
.footer-bottom a:hover { color: var(--gold); }

/* ── BLOG PAGE ── */
.blog-hero { background: linear-gradient(135deg, var(--blue-deep), var(--blue-mid)); padding: 60px 0; text-align: center; }
.blog-hero h1 { font-family: 'Syne', sans-serif; font-size: 2.4rem; font-weight: 800; color: #fff; margin-bottom: 12px; }
.blog-hero p { color: rgba(255,255,255,0.7); font-size: 1.05rem; }
.blog-grid-section { padding: 60px 0; }
.blog-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 28px; }
.blog-card {
  background: var(--bg-white);
  border-radius: var(--radius);
  border: 1px solid var(--border);
  overflow: hidden;
  transition: transform 0.2s, box-shadow 0.2s;
}
.blog-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-lg); }
.blog-card-img {
  height: 180px;
  background: linear-gradient(135deg, var(--blue-mid), var(--blue-soft));
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 3rem;
}
.blog-card-body { padding: 24px; }
.blog-tag {
  display: inline-block;
  background: rgba(232,160,32,0.15);
  color: var(--gold-dark);
  font-size: 0.75rem;
  font-weight: 700;
  padding: 3px 10px;
  border-radius: 999px;
  text-transform: uppercase;
  letter-spacing: 0.05em;
  margin-bottom: 12px;
}
.blog-card h2 { font-family: 'Syne', sans-serif; font-size: 1.05rem; font-weight: 700; color: var(--blue-deep); margin-bottom: 10px; line-height: 1.4; }
.blog-card p { font-size: 0.88rem; color: var(--text-soft); margin-bottom: 16px; }
.blog-card a.read-more { font-size: 0.85rem; font-weight: 600; color: var(--blue-soft); text-decoration: none; }
.blog-card a.read-more:hover { text-decoration: underline; }
.blog-meta { font-size: 0.78rem; color: var(--text-muted); margin-top: 12px; }

/* ── ARTICLE PAGE ── */
.article-hero { background: linear-gradient(135deg, var(--blue-deep), var(--blue-mid)); padding: 56px 0 48px; }
.article-hero-inner { max-width: 780px; margin: 0 auto; padding: 0 24px; }
.article-tag { display: inline-block; background: rgba(232,160,32,0.2); color: var(--gold-light); font-size: 0.75rem; font-weight: 700; padding: 3px 12px; border-radius: 999px; text-transform: uppercase; letter-spacing: 0.05em; margin-bottom: 16px; }
.article-hero h1 { font-family: 'Syne', sans-serif; font-size: clamp(1.6rem, 4vw, 2.4rem); font-weight: 800; color: #fff; line-height: 1.25; margin-bottom: 14px; }
.article-hero .meta { color: rgba(255,255,255,0.6); font-size: 0.88rem; }
.article-body-wrap { max-width: 780px; margin: 0 auto; padding: 48px 24px 72px; }
.article-body h2 { font-family: 'Syne', sans-serif; font-size: 1.4rem; font-weight: 800; color: var(--blue-deep); margin: 40px 0 16px; }
.article-body h3 { font-family: 'Syne', sans-serif; font-size: 1.1rem; font-weight: 700; color: var(--blue-deep); margin: 28px 0 12px; }
.article-body p { color: var(--text); line-height: 1.8; margin-bottom: 20px; }
.article-body ul, .article-body ol { margin: 16px 0 20px 24px; }
.article-body li { margin-bottom: 8px; color: var(--text); line-height: 1.7; }
.article-body a { color: var(--blue-soft); }
.article-body strong { color: var(--blue-deep); }
.article-placeholder {
  background: var(--bg);
  border: 2px dashed var(--border);
  border-radius: var(--radius);
  padding: 28px 32px;
  margin: 28px 0;
  font-size: 0.9rem;
  color: var(--text-muted);
  text-align: center;
}
.article-placeholder strong { display: block; color: var(--text-soft); margin-bottom: 6px; font-size: 0.95rem; }
.article-cta-box {
  background: linear-gradient(135deg, #EFF6FF, #DBEAFE);
  border: 2px solid #BFDBFE;
  border-radius: var(--radius);
  padding: 28px 32px;
  margin: 36px 0;
  text-align: center;
}
.article-cta-box h3 { font-family: 'Syne', sans-serif; color: var(--blue-deep); margin-bottom: 10px; }
.article-cta-box p { color: var(--text-soft); margin-bottom: 18px; font-size: 0.95rem; }
.breadcrumb { font-size: 0.82rem; color: rgba(255,255,255,0.5); margin-bottom: 16px; }
.breadcrumb a { color: rgba(255,255,255,0.6); text-decoration: none; }
.breadcrumb a:hover { color: var(--gold); }
.related-posts { background: var(--bg); padding: 48px 0; }
.related-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 20px; margin-top: 28px; }

/* ── RESPONSIVE ── */
@media (max-width: 900px) {
  .calc-grid { grid-template-columns: 1fr 1fr; }
  .how-grid { grid-template-columns: repeat(2, 1fr); }
  .footer-inner { grid-template-columns: 1fr 1fr; }
  .blog-grid { grid-template-columns: repeat(2, 1fr); }
  .exempt-grid { grid-template-columns: 1fr; }
}
@media (max-width: 640px) {
  .calc-grid { grid-template-columns: 1fr; }
  .calc-card { padding: 24px 20px; }
  .how-grid { grid-template-columns: 1fr; }
  .nav-links { display: none; }
  .nav-toggle { display: block; }
  .footer-inner { grid-template-columns: 1fr; }
  .blog-grid { grid-template-columns: 1fr; }
  .related-grid { grid-template-columns: 1fr; }
  .calc-tabs { flex-direction: column; gap: 0; }
  .tab-btn { border-bottom: none; border-left: 3px solid transparent; text-align: left; }
  .tab-btn.active { border-left-color: var(--gold); border-bottom-color: transparent; }
}