/* JK Tax - shared styles */
:root {
  --bg: #081C24;
  --bg-raised: #0C2530;
  --card: #102E3A;
  --line: rgba(129, 173, 187, 0.16);
  --line-strong: rgba(129, 173, 187, 0.34);
  --text: #EAF1F3;
  --muted: #9DB9C2;
  --accent: #81ADBB;
  --accent-deep: #1A5C71;
  --serif: "Newsreader", Georgia, serif;
  --sans: "Schibsted Grotesk", "Helvetica Neue", Arial, sans-serif;
}

* { box-sizing: border-box; }

html { scroll-behavior: smooth; }

body {
  margin: 0;
  background: var(--bg);
  color: var(--text);
  font-family: var(--sans);
  font-size: 17px;
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
}

.wrap {
  max-width: 1060px;
  margin: 0 auto;
  padding: 0 28px;
}

/* ---------- Nav ---------- */
header.site {
  position: sticky;
  top: 0;
  z-index: 50;
  background: rgba(8, 28, 36, 0.86);
  backdrop-filter: blur(12px);
  border-bottom: 1px solid var(--line);
}

.nav {
  display: flex;
  align-items: center;
  gap: 32px;
  height: 72px;
}

.brand {
  font-family: var(--serif);
  font-size: 24px;
  font-weight: 600;
  letter-spacing: 0.01em;
  color: var(--text);
  text-decoration: none;
  margin-right: auto;
}

.brand em {
  font-style: italic;
  color: var(--accent);
}

.nav-links {
  display: flex;
  align-items: center;
  gap: 28px;
}

.nav-links a {
  color: var(--muted);
  text-decoration: none;
  font-size: 15px;
  font-weight: 500;
  letter-spacing: 0.01em;
  transition: color 0.15s ease;
}

.nav-links a:hover { color: var(--text); }

.nav-links a[aria-current="page"] {
  color: var(--accent);
}

.btn {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  background: var(--accent);
  color: #081C24;
  font-family: var(--sans);
  font-weight: 600;
  font-size: 15px;
  text-decoration: none;
  padding: 11px 22px;
  border-radius: 999px;
  transition: background 0.15s ease, transform 0.15s ease;
}

.btn:hover { background: #9CC4D1; transform: translateY(-1px); }

.btn.ghost {
  background: transparent;
  color: var(--text);
  border: 1px solid var(--line-strong);
}

.btn.ghost:hover { background: rgba(129, 173, 187, 0.08); }

/* ---------- Type ---------- */
h1, h2, h3 {
  font-family: var(--serif);
  font-weight: 500;
  line-height: 1.12;
  margin: 0;
  text-wrap: balance;
}

h1 { font-size: clamp(44px, 6vw, 68px); letter-spacing: -0.01em; }
h2 { font-size: clamp(32px, 4vw, 44px); letter-spacing: -0.005em; }
h3 { font-size: 24px; }

.accent-i {
  font-style: italic;
  color: var(--accent);
}

p { margin: 0; }

.lede {
  font-size: 20px;
  line-height: 1.6;
  color: var(--muted);
  max-width: 56ch;
  text-wrap: pretty;
}

.eyebrow {
  font-size: 13px;
  font-weight: 600;
  letter-spacing: 0.16em;
  text-transform: uppercase;
  color: var(--accent);
  margin-bottom: 18px;
}

/* ---------- Sections ---------- */
section { padding: 96px 0; }

section.tint { background: var(--bg-raised); }

.section-head {
  display: flex;
  flex-direction: column;
  gap: 16px;
  margin-bottom: 56px;
  max-width: 640px;
}

/* ---------- Hero ---------- */
.hero {
  padding: 88px 0 96px;
}

.hero-grid {
  display: grid;
  grid-template-columns: 1.25fr 0.75fr;
  gap: 64px;
  align-items: center;
}

.hero-copy {
  display: flex;
  flex-direction: column;
  gap: 26px;
  align-items: flex-start;
}

.hero-ctas {
  display: flex;
  gap: 14px;
  margin-top: 8px;
}

.portrait {
  width: 100%;
  max-width: 380px;
  justify-self: end;
  border-radius: 190px 190px 24px 24px;
  border: 1px solid var(--line-strong);
  display: block;
}

/* ---------- Stat tiles ---------- */
.stats {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 18px;
}

.stat {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 20px;
  padding: 34px 30px 30px;
  display: flex;
  flex-direction: column;
  gap: 10px;
}

.stat .num {
  font-family: var(--serif);
  font-size: 58px;
  line-height: 1;
  color: var(--accent);
}

.stat .label {
  color: var(--muted);
  font-size: 15.5px;
  line-height: 1.5;
  text-wrap: pretty;
}

/* ---------- Testimonials ---------- */
.quotes { align-items: stretch; }

.quote {
  margin: 0;
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 20px;
  padding: 32px 30px 28px;
  display: flex;
  flex-direction: column;
  gap: 20px;
}

.quote blockquote {
  margin: 0;
  flex-grow: 1;
}

.quote blockquote p {
  font-family: var(--serif);
  font-size: 18px;
  line-height: 1.6;
  color: var(--text);
  text-wrap: pretty;
}

.quote figcaption {
  display: flex;
  flex-direction: column;
  gap: 2px;
  border-top: 1px solid var(--line);
  padding-top: 16px;
}

.quote .who {
  font-weight: 600;
  font-size: 15px;
}

.quote .role {
  color: var(--muted);
  font-size: 14px;
}

.credentials {
  margin-top: 36px;
  text-align: center;
  color: var(--muted);
  font-size: 14.5px;
  letter-spacing: 0.04em;
}

/* ---------- Service cards ---------- */
.cards {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 18px;
}

.card {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 20px;
  padding: 32px 30px;
  display: flex;
  flex-direction: column;
  gap: 14px;
  text-decoration: none;
  color: var(--text);
  transition: border-color 0.15s ease, transform 0.15s ease;
}

a.card:hover {
  border-color: var(--line-strong);
  transform: translateY(-3px);
}

.card .tag {
  font-size: 12.5px;
  font-weight: 700;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--accent);
}

.card h3 {
  font-size: 26px;
}

.card p {
  color: var(--muted);
  font-size: 15.5px;
  flex-grow: 1;
  text-wrap: pretty;
}

.card .more {
  font-weight: 600;
  font-size: 15px;
  color: var(--accent);
}

/* ---------- Detail rows (subpages) ---------- */
.rows {
  display: flex;
  flex-direction: column;
}

.row {
  display: grid;
  grid-template-columns: 280px 1fr;
  gap: 48px;
  padding: 44px 0;
  border-top: 1px solid var(--line);
}

.row:last-child { border-bottom: 1px solid var(--line); }

.row .tag {
  font-size: 12.5px;
  font-weight: 700;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--accent);
  padding-top: 6px;
}

.row h3 { margin-bottom: 12px; }

.row p { color: var(--muted); max-width: 58ch; text-wrap: pretty; }

.row p + p { margin-top: 14px; }

.row ul {
  margin: 12px 0 0;
  padding-left: 20px;
  display: flex;
  flex-direction: column;
  gap: 8px;
  max-width: 58ch;
}

.row ul li {
  color: var(--muted);
  text-wrap: pretty;
}

.row ul li::marker { color: var(--accent); }

/* Numbered step rows */
.row-index {
  display: flex;
  flex-direction: column;
  gap: 12px;
  padding-top: 2px;
}

.row-index .step-num {
  font-family: var(--serif);
  font-size: 46px;
  line-height: 1;
  color: var(--accent);
  letter-spacing: 0.01em;
}

.row-index .tag { padding-top: 0; }

@media (max-width: 880px) {
  .row-index { flex-direction: row; align-items: baseline; gap: 16px; }
}

/* ---------- M&A buy/sell columns ---------- */
.ma-sides {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 18px;
  align-items: start;
}

.ma-side {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 20px;
  padding: 36px 32px;
  display: flex;
  flex-direction: column;
  gap: 28px;
}

.side-head {
  display: flex;
  flex-direction: column;
  gap: 8px;
  border-bottom: 1px solid var(--line);
  padding-bottom: 22px;
}

.side-head h3 {
  font-size: 30px;
}

.side-head p {
  color: var(--muted);
  font-size: 15px;
}

.side-items {
  display: flex;
  flex-direction: column;
  gap: 26px;
}

.side-item {
  display: flex;
  flex-direction: column;
  gap: 10px;
}

.side-item h4 {
  margin: 0;
  font-family: var(--sans);
  font-size: 16.5px;
  font-weight: 600;
  letter-spacing: 0.01em;
}

.side-item h4 .step {
  color: var(--accent);
  font-family: var(--serif);
  font-size: 15px;
  margin-right: 10px;
  letter-spacing: 0.06em;
}

.side-item p {
  color: var(--muted);
  font-size: 15.5px;
  text-wrap: pretty;
}

.side-item ul {
  margin: 0;
  padding-left: 20px;
  display: flex;
  flex-direction: column;
  gap: 8px;
}

.side-item ul li {
  color: var(--muted);
  font-size: 15.5px;
  text-wrap: pretty;
}

.side-item ul li::marker {
  color: var(--accent);
}

.statement {
  font-family: var(--serif);
  font-size: clamp(26px, 3.2vw, 36px);
  line-height: 1.3;
  max-width: 30ch;
  text-wrap: balance;
}

@media (max-width: 880px) {
  .ma-sides { grid-template-columns: 1fr; }
}

/* ---------- Placeholder blocks ---------- */
.placeholder {
  border: 1.5px dashed var(--line-strong);
  border-radius: 16px;
  padding: 24px 26px;
  color: var(--muted);
  font-size: 15.5px;
  background: rgba(129, 173, 187, 0.04);
}

.placeholder .ph-label {
  display: block;
  font-size: 12px;
  font-weight: 700;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--accent);
  margin-bottom: 8px;
}

/* ---------- Contact ---------- */
.contact {
  text-align: center;
  padding: 120px 0;
}

.contact h2 { font-size: clamp(38px, 5vw, 56px); }

.contact .lede { margin: 22px auto 36px; }

.contact-actions {
  display: flex;
  gap: 14px;
  justify-content: center;
}

/* ---------- Footer ---------- */
footer.site {
  border-top: 1px solid var(--line);
  padding: 36px 0;
}

.foot {
  display: flex;
  align-items: center;
  gap: 24px;
  color: var(--muted);
  font-size: 14px;
}

.foot .spacer { margin-left: auto; }

.foot a {
  color: var(--muted);
  text-decoration: none;
}

.foot a:hover { color: var(--text); }

/* ---------- Page hero (subpages) ---------- */
.page-hero {
  padding: 88px 0 72px;
}

.page-hero .eyebrow { margin-bottom: 20px; }

.page-hero h1 { max-width: 18ch; }

.page-hero .lede { margin-top: 24px; }

/* ---------- Responsive ---------- */
@media (max-width: 880px) {
  .hero-grid { grid-template-columns: 1fr; gap: 44px; }
  .portrait { justify-self: start; max-width: 300px; }
  .stats, .cards { grid-template-columns: 1fr; }
  .row { grid-template-columns: 1fr; gap: 16px; }
  .nav-links { display: none; }
  section { padding: 72px 0; }
}