/* Tax and Homes LLC — black & metallic gold institutional theme
   Palette drawn from the company logo: black / charcoal, metallic gold
   (bright highlight to deep amber), white. Gold is used as a fine accent:
   gradient hairlines, eyebrows, medallion rings, hover states. */

:root{
  --black:#0B0B0C;
  --coal:#131315;
  --coal-3:#2B2B2F;
  --ink:#17181A;
  --body:#404246;
  --mut:#6E7076;
  --faint:#9C9DA3;
  --gold:#A07E35;
  --gold-bright:#E9CE8C;
  --gold-soft:#D3B978;
  --gold-deep:#7C6125;
  --gold-grad:linear-gradient(100deg,#8A6A2F 0%,#C6A15B 28%,#F2DFA6 50%,#C6A15B 72%,#8A6A2F 100%);
  --steel:#F7F5F1;
  --steel-2:#EAE6DC;
  --line:#E2DCCD;
  --white:#FFFFFF;
  --radius:2px;
  --shadow:0 24px 48px -24px rgba(0,0,0,.22);
  --shadow-sm:0 1px 2px rgba(0,0,0,.05),0 10px 28px -18px rgba(0,0,0,.18);
  --font-body:"Inter",-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;
  --font-display:"Archivo","Inter",-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;
}

*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{
  margin:0;
  font-family:var(--font-body);
  color:var(--body);
  background:var(--white);
  line-height:1.7;
  font-size:16px;
  -webkit-font-smoothing:antialiased;
  text-rendering:optimizeLegibility;
}
::selection{background:rgba(176,138,62,.3)}
img{max-width:100%;display:block}
a{color:var(--ink);text-decoration-color:var(--gold-soft);text-underline-offset:3px}
a:hover{color:var(--gold-deep)}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{
  outline:2px solid var(--gold);outline-offset:2px;
}
.wrap{max-width:1200px;margin:0 auto;padding:0 28px}
h1,h2,h3,h4{font-family:var(--font-display);color:var(--ink);margin:0 0 .6em}
h2{font-size:1.9rem;font-weight:700;letter-spacing:-.015em;line-height:1.22}
h3{font-size:1.15rem;font-weight:700;line-height:1.3}
p{margin:0 0 1.05rem}
.eyebrow{
  font-family:var(--font-display);
  text-transform:uppercase;letter-spacing:.3em;
  font-size:.68rem;font-weight:600;color:var(--gold);
  margin:0 0 1.15rem;
  display:flex;align-items:center;gap:.9rem;
}
.eyebrow::before{content:"";width:36px;height:2px;background:var(--gold-grad);flex:0 0 36px}
.kicker{
  font-family:var(--font-display);
  text-transform:uppercase;letter-spacing:.22em;
  font-size:.67rem;font-weight:600;color:var(--gold);
  margin:0 0 .6rem;
}
.lede{font-size:1.13rem;line-height:1.65;color:#4A4C50;max-width:44rem}

/* ---------- top bar ---------- */
.topbar{background:var(--black);color:#B4AFA2;font-size:.78rem;border-bottom:1px solid rgba(255,255,255,.08)}
.topbar .wrap{display:flex;justify-content:space-between;gap:1rem;padding-top:.55rem;padding-bottom:.55rem;flex-wrap:wrap}
.topbar a{color:#fff;text-decoration:none;font-weight:600}
.topbar a:hover{color:var(--gold-soft)}
.topbar .entity{letter-spacing:.18em;text-transform:uppercase;font-size:.7rem;padding-top:.14rem;color:#A39E93}

/* ---------- header ---------- */
header.site{
  position:sticky;top:0;z-index:50;
  background:rgba(255,255,255,.98);
  border-bottom:1px solid var(--line);
}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;gap:1.5rem;padding-top:.9rem;padding-bottom:.9rem}
.brand{display:flex;align-items:center;text-decoration:none}
.brand-logo{height:50px;width:auto;display:block}
nav.main{display:flex;gap:1.9rem;flex-wrap:wrap}
nav.main a{
  text-decoration:none;color:var(--ink);font-weight:600;
  font-size:.77rem;letter-spacing:.14em;text-transform:uppercase;
  padding:.35rem 0;border-bottom:2px solid transparent;
}
nav.main a:hover{color:var(--gold-deep);border-bottom-color:transparent}
nav.main a.active{border-bottom-color:var(--gold);color:var(--ink)}

/* ---------- buttons ---------- */
.btn{
  display:inline-block;font-family:var(--font-display);font-weight:600;
  padding:1rem 2.1rem;border-radius:var(--radius);text-decoration:none;
  font-size:.78rem;letter-spacing:.16em;text-transform:uppercase;
  border:1px solid transparent;
  transition:background .18s ease,color .18s ease,border-color .18s ease,filter .18s ease;
}
.btn-gold{background:var(--gold-grad);color:#141414;border-color:#8A6A2F;font-weight:700}
.btn-gold:hover{filter:brightness(1.07);color:#141414}
.btn-bronze{background:var(--gold-grad);color:#141414;border-color:#8A6A2F;font-weight:700}
.btn-bronze:hover{filter:brightness(1.07);color:#141414}
.btn-ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.65)}
.btn-ghost:hover{background:rgba(255,255,255,.1);color:#fff;border-color:#fff}
.btn-outline{background:transparent;color:#fff;border-color:rgba(255,255,255,.65)}
.btn-outline:hover{background:rgba(255,255,255,.1);color:#fff;border-color:#fff}
.btn-dark{background:var(--black);color:#fff;border-color:var(--black)}
.btn-dark:hover{background:var(--coal-3);border-color:var(--coal-3);color:#fff}
.cta-row{display:flex;gap:1rem;flex-wrap:wrap;margin-top:2rem}
.phone-cta{font-family:var(--font-display);font-weight:700;font-size:1.12rem;text-decoration:none;letter-spacing:.01em}

/* ---------- hero (video) ---------- */
.hero-video{position:relative;background:var(--black);overflow:hidden}
.hero-video video{
  position:absolute;inset:0;width:100%;height:100%;
  object-fit:cover;object-position:center;
  filter:saturate(.85) brightness(.92) sepia(.1);
}
.hero-video .hero-shade{
  position:absolute;inset:0;
  background:linear-gradient(92deg,rgba(4,4,5,.92) 0%,rgba(4,4,5,.68) 54%,rgba(4,4,5,.44) 100%);
}
.hero-video::after{
  content:"";position:absolute;left:0;right:0;bottom:0;height:110px;
  background:linear-gradient(to bottom,rgba(4,4,5,0),rgba(4,4,5,.55));
  pointer-events:none;
}
.hero-video .wrap{position:relative;z-index:2;padding-top:7.4rem;padding-bottom:7.4rem}
.hero-video h1{color:#fff;font-size:2.85rem;font-weight:700;letter-spacing:-.02em;line-height:1.14;max-width:15.5em}
.hero-video .lede{color:#D8D5CC;max-width:37rem}
.hero-video .eyebrow{color:var(--gold-soft)}
.hero-video .phone-line{margin-top:1.6rem;color:#C0BCAF;font-size:.95rem}
.hero-video .phone-line a{color:#fff;text-decoration-color:var(--gold-soft)}

/* ---------- page hero (image banner) ---------- */
.page-hero{position:relative;background:var(--black);overflow:hidden}
.page-hero .bg{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:center;filter:saturate(.88) sepia(.08)}
.page-hero .hero-shade{position:absolute;inset:0;background:linear-gradient(92deg,rgba(4,4,5,.93) 0%,rgba(4,4,5,.72) 58%,rgba(4,4,5,.46) 100%)}
.page-hero .wrap{position:relative;z-index:2;padding-top:5.4rem;padding-bottom:5.4rem}
.page-hero h1{color:#fff;font-size:2.45rem;font-weight:700;letter-spacing:-.015em;line-height:1.16;max-width:17em}
.page-hero .lede{color:#D8D5CC}
.page-hero .eyebrow{color:var(--gold-soft)}
.hero{position:relative;background:var(--black)}
.hero .wrap{padding-top:5.4rem;padding-bottom:5.4rem}
.hero h1{color:#fff;font-size:2.45rem}
.hero .lede{color:#D8D5CC}
.hero .eyebrow{color:var(--gold-soft)}

/* ---------- stats band ---------- */
.stats{background:var(--coal);position:relative}
.stats::before{content:"";position:absolute;top:0;left:0;right:0;height:2px;background:var(--gold-grad)}
.stats .wrap{display:grid;grid-template-columns:repeat(4,1fr);gap:2.4rem;padding-top:2.9rem;padding-bottom:2.9rem}
.stat{border-left:1px solid rgba(255,255,255,.16);padding-left:1.4rem}
.stat .stat-top{font-family:var(--font-display);font-weight:700;font-size:1.32rem;color:#fff;letter-spacing:.01em;line-height:1.2}
.stat .stat-label{font-size:.7rem;letter-spacing:.2em;text-transform:uppercase;color:#B0A794;margin-top:.5rem;line-height:1.65}

/* ---------- sections ---------- */
.block{padding:6rem 0}
.block.alt{background:var(--steel)}
.block.dark{background:var(--black);color:#D8D5CC}
.block.dark h2,.block.dark h3{color:#fff}
.block-head{max-width:52rem;margin-bottom:3rem}
.block-head p{color:var(--mut);font-size:1.02rem}
.crumbs{font-size:.8rem;color:var(--mut);padding-top:1.5rem;margin:0;letter-spacing:.02em}
.crumbs a{color:var(--mut);text-decoration:none}
.crumbs a:hover{color:var(--ink)}

/* ---------- cards ---------- */
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem}
.cards.three{grid-template-columns:repeat(auto-fit,minmax(280px,1fr))}
.card{
  position:relative;
  background:#fff;border:1px solid var(--line);border-radius:var(--radius);
  overflow:hidden;display:flex;flex-direction:column;
  transition:box-shadow .25s ease,transform .25s ease;
}
.card::after{
  content:"";position:absolute;top:0;left:0;right:0;height:2px;
  background:var(--gold-grad);opacity:0;transition:opacity .25s ease;z-index:2;
}
.card:hover{box-shadow:var(--shadow-sm);transform:translateY(-2px)}
.card:hover::after{opacity:1}
.card img.card-img{width:100%;height:auto;aspect-ratio:16/10;object-fit:cover;filter:saturate(.92)}
.card .card-body{padding:1.8rem 1.9rem 2rem;display:flex;flex-direction:column;flex:1}
.card .card-body p{color:var(--body);font-size:.96rem;line-height:1.66}
.card .card-link-more{margin-top:auto;padding-top:.7rem;font-family:var(--font-display);font-weight:600;font-size:.76rem;letter-spacing:.15em;text-transform:uppercase;color:var(--ink)}
a.card-link{text-decoration:none;color:inherit;display:flex;flex-direction:column;height:100%}
a.card-link:hover .card-link-more{color:var(--gold-deep)}
.price{font-family:var(--font-display);font-size:1.65rem;font-weight:700;color:var(--ink);margin:.4rem 0 .9rem;letter-spacing:-.01em}

/* ---------- split / media ---------- */
.split{display:grid;grid-template-columns:1fr 1fr;gap:4rem;align-items:start}
.split.center{align-items:center}
.img-frame{border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow)}
.img-frame img{width:100%;height:100%;object-fit:cover;filter:saturate(.95)}
.logo-card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:1.8rem 2rem;margin-bottom:1.6rem;box-shadow:var(--shadow-sm)}
.logo-card img{width:100%;height:auto;display:block}
.checklist{list-style:none;padding:0;margin:0 0 1.3rem}
.checklist li{padding:.68rem 0 .68rem 2.1rem;position:relative;border-bottom:1px solid var(--steel-2)}
.checklist li:last-child{border-bottom:none}
.checklist li::before{
  content:"";position:absolute;left:0;top:.88rem;width:1rem;height:1rem;border-radius:50%;
  background:var(--gold) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 12 12'%3E%3Cpath d='M2 6.4 4.8 9 10 3.4' fill='none' stroke='%23FFFFFF' stroke-width='2'/%3E%3C/svg%3E") center/68% no-repeat;
}

/* ---------- callouts ---------- */
.callout{background:var(--white);border:1px solid var(--line);border-left:2px solid var(--gold);border-radius:var(--radius);padding:1.9rem 2rem;margin:1.6rem 0}
.callout h3,.callout h2{margin-top:0}
.block.alt .callout{background:var(--white)}
.callout.dark{background:var(--coal);color:#D8D5CC;border-color:var(--coal);border-left:2px solid var(--gold)}
.callout.dark h2,.callout.dark h3{color:#fff}
.callout.dark a{color:var(--gold-soft)}

/* ---------- video frame ---------- */
.video-frame{border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow);background:var(--black)}
.video-frame video{width:100%;display:block;aspect-ratio:16/9;object-fit:cover;filter:saturate(.88) sepia(.06)}
.video-frame .vf-cap{
  display:flex;justify-content:space-between;gap:1rem;flex-wrap:wrap;
  padding:1rem 1.4rem;color:#B4AFA2;font-size:.83rem;letter-spacing:.05em;
  border-top:1px solid rgba(255,255,255,.14);
}
.video-frame .vf-cap strong{color:#fff;font-family:var(--font-display);letter-spacing:.1em;text-transform:uppercase;font-size:.76rem;font-weight:600}

/* ---------- process timeline ---------- */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:1.5rem}
.step{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:2rem 1.7rem;position:relative}
.step .step-num{
  width:48px;height:48px;border-radius:50%;
  background:transparent;color:var(--ink);border:1px solid var(--gold);
  font-family:var(--font-display);font-weight:700;font-size:1.1rem;
  display:flex;align-items:center;justify-content:center;margin-bottom:1.1rem;
}
.step p{color:var(--body);font-size:.95rem;line-height:1.66}

/* ---------- federal / registration ---------- */
.reg-card{
  background:#fff;border:1px solid var(--line);border-top:2px solid var(--gold);
  border-radius:var(--radius);box-shadow:var(--shadow-sm);padding:2.2rem;
}
.reg-card h3{font-size:.95rem;letter-spacing:.18em;text-transform:uppercase;border-bottom:1px solid var(--line);padding-bottom:.9rem;font-weight:600}
.reg-list{margin:0}
.reg-list div{display:grid;grid-template-columns:42% 58%;gap:.8rem;padding:.58rem 0;border-bottom:1px solid var(--steel-2)}
.reg-list div:last-child{border-bottom:none}
.reg-list dt{color:var(--mut);font-size:.85rem;letter-spacing:.03em}
.reg-list dd{margin:0;font-weight:600;color:var(--ink)}
.badge{
  width:120px;height:120px;border-radius:50%;margin:0 auto 1.4rem;
  background:var(--black);color:#fff;text-align:center;
  border:2px solid var(--gold);
  box-shadow:0 0 0 6px #fff,0 0 0 7px rgba(160,126,53,.55);
  display:flex;flex-direction:column;align-items:center;justify-content:center;gap:.15rem;
  font-family:var(--font-display);
}
.badge .b-star{color:var(--gold-soft);font-size:1.05rem;line-height:1}
.badge .b-top{font-size:.58rem;letter-spacing:.26em;color:var(--gold-soft)}
.badge .b-mid{font-weight:700;font-size:.88rem;letter-spacing:.06em}
.badge .b-bot{font-size:.56rem;letter-spacing:.22em;color:var(--gold-soft)}

/* ---------- CTA band ---------- */
.cta-band{position:relative;overflow:hidden;background:var(--black)}
.cta-band .bg{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;filter:saturate(.88) sepia(.08)}
.cta-band .hero-shade{position:absolute;inset:0;background:linear-gradient(90deg,rgba(4,4,5,.94),rgba(4,4,5,.8))}
.cta-band .wrap{position:relative;z-index:2;padding-top:5.2rem;padding-bottom:5.2rem}
.cta-band h2{color:#fff;font-size:1.95rem;font-weight:700;line-height:1.28;max-width:23em}
.cta-band p{color:#D8D5CC;max-width:40rem}

/* ---------- contact / forms ---------- */
form.contact label{display:block;font-weight:600;margin:.95rem 0 .35rem;color:var(--ink);font-size:.92rem}
form.contact input,form.contact select,form.contact textarea{
  width:100%;padding:.8rem .95rem;border:1px solid var(--line);border-radius:var(--radius);
  font:inherit;background:#fff;color:var(--ink);
  transition:border-color .15s ease,box-shadow .15s ease;
}
form.contact input:focus,form.contact select:focus,form.contact textarea:focus{
  outline:none;border-color:var(--gold);box-shadow:0 0 0 3px rgba(176,138,62,.16);
}
form.contact textarea{min-height:130px;resize:vertical}
.form-note{font-size:.85rem;color:var(--mut)}
.contact-rows{margin:1.5rem 0}
.contact-rows .row{display:flex;gap:1rem;padding:.9rem 0;border-bottom:1px solid var(--steel-2);align-items:baseline}
.contact-rows .row .lbl{flex:0 0 92px;font-family:var(--font-display);font-size:.7rem;font-weight:700;letter-spacing:.2em;text-transform:uppercase;color:var(--faint)}

/* ---------- footer ---------- */
footer.site{background:var(--black);color:#B4AFA2;position:relative}
footer.site::before{content:"";position:absolute;top:0;left:0;right:0;height:2px;background:var(--gold-grad)}
footer.site .wrap{padding-top:4rem;padding-bottom:2.4rem}
footer.site .cols{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:3rem}
footer.site h4{color:#fff;font-size:.76rem;font-weight:600;letter-spacing:.22em;text-transform:uppercase;margin:0 0 1.1rem}
footer.site ul{list-style:none;margin:0;padding:0}
footer.site li{margin:.55rem 0}
footer.site a{color:#B4AFA2;text-decoration:none}
footer.site a:hover{color:#fff}
footer.site .compliance{
  border-top:1px solid rgba(255,255,255,.12);margin-top:3rem;padding-top:1.6rem;
  font-size:.78rem;color:#8E8A80;line-height:1.65;
}
footer.site .compliance a{color:#D8D5CC}
footer.site .foot-brand{margin-bottom:1.2rem}
footer.site .foot-logo{height:78px;width:auto;display:block}

/* ---------- responsive ---------- */
@media (max-width:1020px){
  .steps{grid-template-columns:repeat(2,1fr)}
  .stats .wrap{grid-template-columns:repeat(2,1fr)}
  footer.site .cols{grid-template-columns:1fr 1fr}
}
@media (max-width:860px){
  .split{grid-template-columns:1fr;gap:2.6rem}
  header.site .wrap{flex-direction:column;align-items:flex-start;gap:.7rem}
  nav.main{gap:1.1rem}
  .hero-video h1{font-size:2.2rem}
  .hero-video .wrap{padding-top:4.6rem;padding-bottom:4.6rem}
  .page-hero h1,.hero h1{font-size:1.95rem}
  .page-hero .wrap,.hero .wrap{padding-top:4rem;padding-bottom:4rem}
  h2{font-size:1.6rem}
  .block{padding:4rem 0}
  .cta-band .wrap{padding-top:4rem;padding-bottom:4rem}
  footer.site .foot-logo{height:64px}
}
@media (max-width:560px){
  .steps{grid-template-columns:1fr}
  .stats .wrap{grid-template-columns:1fr}
  footer.site .cols{grid-template-columns:1fr}
  .reg-list div{grid-template-columns:1fr;gap:.1rem}
  .topbar .entity{display:none}
  .wrap{padding:0 20px}
  .brand-logo{height:42px}
}