/* =============================================================
   Instant ITR — Variant C · Boutique Practice
   Photo-led hero. Deep teal nav. Gold thin accents. Established firm.
   ============================================================= */

:root {
  --paper: #FAFAF7;
  --paper-2: #F4F2EC;
  --teal-deep: #07423E;
  --teal: #0F766E;
  --teal-50: #CCFBF1;
  --ink: #0C0A09;
  --ink-2: #2A2825;
  --ink-3: #57534E;
  --ink-4: #8B8680;
  --gold: #B45309;
  --gold-2: #92400E;
  --gold-soft: #FCEFD5;
  --line: #E1DDD3;
  --line-soft: #ECE9DF;

  --max: 1200px;
  --t: 280ms cubic-bezier(.22,.8,.22,1);
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: 'IBM Plex Sans', system-ui, -apple-system, sans-serif;
  font-weight: 400;
  font-size: 17px;
  line-height: 1.65;
  color: var(--ink-2);
  background: var(--paper);
  -webkit-font-smoothing: antialiased;
  font-feature-settings: 'kern','liga';
}
img, svg { display: block; max-width: 100%; }
a { color: inherit; text-decoration: none; }
button { font: inherit; cursor: pointer; border: 0; background: none; color: inherit; }
ul, ol { margin: 0; padding: 0; list-style: none; }
h1, h2, h3, h4 { margin: 0; line-height: 1.05; letter-spacing: -.025em; font-weight: 400; color: var(--ink); }
p { margin: 0; }
strong { font-variant-numeric: tabular-nums; }

/* Italic gold accent */
.gold-italic {
  font-style: italic;
  font-weight: 300;
  color: var(--gold);
  letter-spacing: -.02em;
}

.container { width: 100%; max-width: var(--max); margin: 0 auto; padding-inline: 24px; }
@media (min-width: 768px) { .container { padding-inline: 40px; } }
@media (min-width: 1024px) { .container { padding-inline: 56px; } }

/* Buttons */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 10px;
  padding: 14px 24px;
  border-radius: 4px;
  font-weight: 500; font-size: 14px;
  letter-spacing: .04em;
  line-height: 1;
  min-height: 48px;
  border: 1px solid transparent;
  transition: background-color var(--t), color var(--t), border-color var(--t), transform var(--t), box-shadow var(--t);
}
.btn:focus-visible { outline: none; box-shadow: 0 0 0 3px rgba(180,83,9,.3); }
.btn--gold {
  background: var(--gold); color: var(--paper); border-color: var(--gold);
  box-shadow: 0 4px 16px -6px rgba(180,83,9,.45);
}
.btn--gold:hover { background: var(--gold-2); border-color: var(--gold-2); transform: translateY(-1px); box-shadow: 0 8px 24px -8px rgba(180,83,9,.55); }
.btn--text {
  background: transparent;
  color: var(--ink);
  padding: 14px 4px;
  min-height: auto;
  position: relative;
  font-weight: 500;
}
.btn--text::after {
  content: '';
  position: absolute; bottom: 10px; left: 4px; right: 28px;
  height: 1px; background: var(--gold);
  transform-origin: left;
  transition: transform var(--t);
}
.btn--text:hover::after { transform: scaleX(1.05); }
.btn--outline { background: transparent; color: var(--paper); border-color: rgba(250,250,247,.4); }
.btn--outline:hover { background: rgba(250,250,247,.1); border-color: var(--paper); }
.btn--lg { padding: 18px 32px; min-height: 56px; font-size: 14px; letter-spacing: .06em; }
.btn--sm { padding: 10px 18px; min-height: 40px; font-size: 13px; letter-spacing: .04em; }

/* Eyebrow */
.eyebrow {
  display: inline-block;
  font-size: 11px;
  font-weight: 500;
  letter-spacing: .26em;
  text-transform: uppercase;
  color: var(--gold);
}
.eyebrow--center { display: block; text-align: center; margin-inline: auto; }
.eyebrow--gold { color: var(--gold); }

.link {
  color: var(--gold); font-weight: 500; font-size: 13px;
  letter-spacing: .14em; text-transform: uppercase;
  position: relative;
  padding-bottom: 4px;
  display: inline-block;
}
.link::after {
  content: ''; position: absolute; left: 0; right: 0; bottom: 0;
  height: 1px; background: var(--gold);
  transform-origin: left;
  transition: transform var(--t);
}
.link:hover::after { transform: scaleX(.85); }

/* Strip */
.strip {
  background: var(--ink);
  color: rgba(250,250,247,.65);
  font-size: 12px;
  letter-spacing: .04em;
}
.strip__row {
  display: flex; align-items: center; justify-content: space-between;
  padding-block: 10px;
  gap: 12px;
}
.strip__brand em { color: var(--gold); font-style: italic; font-weight: 400; }
.strip__right { display: inline-flex; align-items: center; gap: 12px; }
.strip__dot { color: rgba(250,250,247,.25); }
.strip a { transition: color var(--t); }
.strip a:hover { color: var(--paper); }
@media (max-width: 640px) {
  .strip__brand { display: none; }
  .strip__right > a:not(:last-child),
  .strip__dot { display: none; }
  .strip__row { justify-content: center; }
}

/* Header — deep teal */
.hdr {
  position: sticky; top: 0; z-index: 50;
  background: var(--teal-deep);
  color: var(--paper);
  border-bottom: 1px solid rgba(250,250,247,.08);
}
.hdr__row {
  display: flex; align-items: center; gap: 32px;
  padding-block: 18px;
}
.brand {
  display: inline-flex; align-items: center; gap: 14px;
  color: var(--paper);
  flex-shrink: 0;
}
.brand__mark {
  width: 36px; height: 36px;
  background: var(--gold);
  color: var(--paper);
  display: grid; place-items: center;
  border-radius: 3px;
}
.brand__mark svg { width: 18px; height: 18px; }
.brand__text { display: flex; flex-direction: column; line-height: 1.1; }
.brand__name {
  font-size: 16px;
  font-weight: 500;
  letter-spacing: .02em;
  color: var(--paper);
}
.brand__sub {
  font-size: 11px;
  letter-spacing: .18em;
  text-transform: uppercase;
  color: rgba(250,250,247,.5);
  margin-top: 2px;
}
.brand--white { color: var(--paper); }

.nav { display: none; align-items: center; gap: 32px; margin-left: auto; }
.nav a {
  font-size: 12px;
  font-weight: 500;
  letter-spacing: .14em;
  text-transform: uppercase;
  color: rgba(250,250,247,.7);
  position: relative;
  padding-block: 6px;
  transition: color var(--t);
}
.nav a:hover { color: var(--paper); }
.nav a:hover::after {
  content: ''; position: absolute; bottom: -2px; left: 0; right: 0;
  height: 1px; background: var(--gold);
}
.hdr .btn { display: none; }
.hdr__t {
  display: inline-flex; flex-direction: column; gap: 6px; justify-content: center;
  width: 44px; height: 44px;
  margin-left: auto;
}
.hdr__t span { display: block; width: 22px; height: 1px; background: var(--paper); }
@media (min-width: 1024px) {
  .nav { display: flex; }
  .hdr .btn { display: inline-flex; }
  .hdr__t { display: none; }
}
@media (max-width: 1023px) {
  .nav {
    position: fixed; inset: 76px 0 auto 0;
    background: var(--teal-deep);
    border-bottom: 1px solid rgba(250,250,247,.08);
    flex-direction: column; align-items: stretch; gap: 0;
    padding: 16px 24px;
    transform: translateY(-110%); transition: transform var(--t);
  }
  .nav--open { display: flex; transform: translateY(0); }
  .nav a { padding: 14px 0; font-size: 13px; border-bottom: 1px solid rgba(250,250,247,.06); }
}

/* HERO */
.hero {
  padding-block: 80px 96px;
  position: relative;
  overflow: hidden;
}
.hero::before {
  content: '';
  position: absolute; inset: 0;
  background:
    radial-gradient(40% 50% at 0% 0%, rgba(180,83,9,.05), transparent 60%),
    radial-gradient(40% 50% at 100% 100%, rgba(15,118,110,.05), transparent 60%);
  pointer-events: none;
}
.hero__grid {
  position: relative;
  display: grid; gap: 56px;
  grid-template-columns: 1fr;
  align-items: center;
}
.hero__copy { display: grid; gap: 22px; }
.hero h1 {
  font-size: clamp(44px, 6.5vw, 84px);
  font-weight: 300;
  letter-spacing: -.035em;
  line-height: 1;
  color: var(--ink);
}
.hero__sub {
  font-size: 18px;
  color: var(--ink-3);
  max-width: 50ch;
  line-height: 1.7;
}
.hero__cta { display: flex; flex-wrap: wrap; gap: 16px; align-items: center; margin-top: 8px; }
.hero__rule { width: 64px; height: 1px; background: var(--gold); margin-top: 16px; }
.hero__ledger {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 24px;
  margin-top: 16px;
}
.hero__ledger > div { display: grid; gap: 4px; }
.hero__ledger strong {
  font-size: clamp(24px, 2.5vw, 32px);
  font-weight: 300;
  color: var(--ink);
  letter-spacing: -.025em;
  line-height: 1;
}
.hero__ledger strong sup { font-size: .55em; color: var(--gold); vertical-align: top; line-height: 1; font-weight: 400; }
.hero__ledger strong i { color: var(--gold); font-style: normal; font-size: .7em; }
.hero__ledger em {
  font-size: 11px;
  letter-spacing: .2em;
  text-transform: uppercase;
  color: var(--ink-4);
  font-style: normal;
  font-weight: 500;
}
@media (min-width: 768px) {
  .hero__ledger { grid-template-columns: repeat(4, 1fr); }
}

/* Hero portrait */
.hero__portrait { position: relative; display: grid; place-items: center; max-width: 460px; margin-inline: auto; width: 100%; }
.portrait {
  aspect-ratio: 4/5;
  width: 100%;
  background: var(--ink);
  position: relative;
  overflow: hidden;
}
.portrait img {
  position: absolute; inset: 0;
  width: 100%; height: 100%;
  object-fit: cover;
  object-position: center 25%;
  display: block;
  filter: saturate(.92) contrast(1.04);
}
.portrait::after {
  content: '';
  position: absolute; inset: 12px;
  border: 1px solid rgba(250,250,247,.18);
  pointer-events: none;
  z-index: 3;
}
.portrait__shade {
  position: absolute; bottom: 0; left: 0; right: 0; height: 40%;
  background: linear-gradient(to top, rgba(0,0,0,.5), transparent);
  pointer-events: none;
}
.portrait__caption {
  position: absolute;
  bottom: 24px; left: 24px;
  z-index: 2;
  display: grid; gap: 4px;
}
.portrait__caption strong {
  font-size: 16px;
  font-weight: 500;
  color: var(--paper);
  letter-spacing: .02em;
}
.portrait__caption em {
  font-size: 11px;
  letter-spacing: .18em;
  text-transform: uppercase;
  color: var(--gold-soft);
  font-style: normal;
}

.portrait__seal {
  position: absolute;
  top: 32px; right: -24px;
  width: 96px; height: 96px;
  border-radius: 50%;
  background: var(--paper);
  border: 1px solid var(--gold);
  display: grid; place-items: center;
  text-align: center;
  box-shadow: 0 12px 32px -12px rgba(180,83,9,.3);
}
.portrait__seal::before {
  content: '';
  position: absolute; inset: 6px;
  border-radius: 50%;
  border: 1px solid var(--line);
}
.seal__top, .seal__bot {
  position: absolute;
  font-size: 8px; font-weight: 600;
  letter-spacing: .2em;
  text-transform: uppercase;
  color: var(--gold);
}
.seal__top { top: 16px; left: 0; right: 0; }
.seal__bot { bottom: 14px; left: 0; right: 0; }
.seal__year {
  font-size: 22px;
  font-weight: 300;
  color: var(--ink);
  letter-spacing: -.02em;
  font-style: italic;
}

@media (max-width: 1023px) {
  .portrait__seal { display: none; }
}
@media (min-width: 1024px) {
  .hero__grid { grid-template-columns: 1.1fr .9fr; gap: 80px; }
  .hero { padding-block: 96px 120px; }
}

/* Practice (centered) */
.practice {
  padding-block: 96px;
  border-block: 1px solid var(--line);
  background: var(--paper-2);
}
.practice__inner {
  max-width: 760px;
  margin-inline: auto;
  text-align: center;
  display: grid;
  gap: 20px;
  justify-items: center;
}
.practice__inner h2 {
  font-size: clamp(36px, 4.5vw, 56px);
  font-weight: 300;
  letter-spacing: -.025em;
  margin-block: 8px;
}
.practice__inner p {
  color: var(--ink-3);
  font-size: 17px;
  line-height: 1.75;
  max-width: 60ch;
}
.practice__inner .lead { color: var(--ink-2); font-size: 18px; }
.practice__inner .link { margin-top: 8px; }

/* Heads (centered uniformly) */
.head {
  display: grid; gap: 16px;
  margin-bottom: 56px;
  text-align: center;
  justify-items: center;
  max-width: 760px;
  margin-inline: auto;
}
.head h2 {
  font-size: clamp(36px, 4.5vw, 60px);
  font-weight: 300;
  letter-spacing: -.03em;
  line-height: 1;
}

/* Capabilities */
.cap { padding-block: 96px; }
.cap__list {
  display: grid; gap: 0;
  border-top: 1px solid var(--line);
}
.cap__item {
  padding: 40px 0;
  border-bottom: 1px solid var(--line);
  display: grid;
  grid-template-columns: 1fr;
  gap: 16px;
  position: relative;
}
.cap__num {
  font-size: 13px;
  font-weight: 500;
  letter-spacing: .26em;
  color: var(--gold);
}
.cap__body { display: grid; gap: 12px; max-width: 56ch; }
.cap__body h3 {
  font-size: 26px;
  font-weight: 400;
  letter-spacing: -.015em;
  color: var(--ink);
}
.cap__body p { color: var(--ink-3); font-size: 16px; line-height: 1.7; }
.cap__body ul { display: grid; gap: 6px; padding-top: 8px; }
.cap__body ul li {
  position: relative;
  padding-left: 20px;
  font-size: 14px;
  color: var(--ink-2);
  line-height: 1.6;
}
.cap__body ul li::before {
  content: '·';
  position: absolute; left: 0; top: -4px;
  font-size: 24px; color: var(--gold);
}
.cap__from {
  text-align: right;
  font-size: 12px;
  letter-spacing: .14em;
  text-transform: uppercase;
  color: var(--ink-4);
  align-self: start;
  padding-top: 4px;
}
.cap__from strong {
  display: inline-block;
  font-size: 22px;
  font-weight: 300;
  color: var(--ink);
  letter-spacing: -.02em;
  text-transform: none;
  margin-top: 2px;
}

@media (min-width: 768px) {
  .cap__item {
    grid-template-columns: 80px 1fr 140px;
    gap: 32px;
    align-items: start;
  }
  .cap__num { font-size: 16px; padding-top: 8px; }
}

/* Numbers */
.numbers {
  padding-block: 96px;
  background: var(--paper-2);
  border-block: 1px solid var(--line);
}
.numbers__grid {
  display: grid; gap: 0;
  grid-template-columns: 1fr;
  border-top: 1px solid var(--line);
}
.numbers__grid article {
  padding-block: 48px;
  border-bottom: 1px solid var(--line);
  display: grid; gap: 16px;
}
.numbers__grid strong {
  display: block;
  font-size: clamp(56px, 7vw, 88px);
  font-weight: 300;
  color: var(--ink);
  letter-spacing: -.04em;
  line-height: .9;
}
.numbers__grid strong i { color: var(--gold); font-style: normal; font-size: .7em; }
.numbers__grid em {
  font-size: 12px;
  letter-spacing: .2em;
  text-transform: uppercase;
  color: var(--gold);
  font-style: normal;
  font-weight: 500;
}
.numbers__grid p {
  font-size: 15px;
  color: var(--ink-3);
  line-height: 1.7;
  max-width: 36ch;
}

@media (min-width: 900px) {
  .numbers__grid {
    grid-template-columns: repeat(3, 1fr);
    border-left: 1px solid var(--line);
  }
  .numbers__grid article {
    padding: 48px 32px;
    border-right: 1px solid var(--line);
    border-bottom: 0;
  }
}

/* Voices */
.voices { padding-block: 96px; }

.voice { margin: 0; display: grid; gap: 20px; }
.voice blockquote {
  margin: 0;
  font-size: 17px;
  line-height: 1.7;
  color: var(--ink-2);
  font-weight: 400;
}
.voice figcaption {
  display: flex; align-items: center; gap: 12px;
  padding-top: 16px;
  border-top: 1px solid var(--line);
}
.ava {
  width: 40px; height: 40px; border-radius: 50%;
  background: var(--ink);
  color: var(--paper);
  display: grid; place-items: center;
  font-weight: 500; font-size: 13px;
  flex-shrink: 0;
  letter-spacing: .04em;
}
.voice figcaption strong {
  font-weight: 500; font-size: 15px;
  color: var(--ink);
}
.voice figcaption em {
  font-size: 12px;
  letter-spacing: .12em;
  text-transform: uppercase;
  color: var(--ink-4);
  font-style: normal;
  font-weight: 500;
}

.voice--lead {
  padding: 48px 32px;
  background: var(--paper-2);
  border-top: 3px solid var(--gold);
  margin-bottom: 32px;
  text-align: center;
}
.voice--lead blockquote {
  font-size: clamp(20px, 2.4vw, 26px);
  line-height: 1.5;
  color: var(--ink);
  font-weight: 300;
  font-style: italic;
  letter-spacing: -.01em;
  max-width: 60ch;
  margin-inline: auto;
}
.voice--lead figcaption {
  justify-content: center;
}
.voice--lead figcaption strong { font-size: 16px; }

.voices__pair {
  display: grid; gap: 32px;
  grid-template-columns: 1fr;
}
.voices__pair .voice {
  padding: 32px;
  background: var(--paper-2);
  border: 1px solid var(--line);
}
@media (min-width: 768px) {
  .voice--lead { padding: 56px 48px; }
  .voices__pair { grid-template-columns: 1fr 1fr; gap: 24px; }
}

.voices__rating {
  display: inline-flex; align-items: baseline; gap: 12px;
  margin: 32px auto 0;
  padding: 14px 20px;
  background: var(--paper-2);
  border: 1px solid var(--line);
}
.voices > .container { text-align: center; }
.voices > .container > .head { text-align: center; }
.voices__pair { text-align: left; }
.stars { color: var(--gold); letter-spacing: 4px; font-size: 16px; }
.voices__rating strong { font-size: 20px; font-weight: 400; color: var(--ink); }
.voices__rating em {
  font-size: 11px;
  letter-spacing: .18em;
  text-transform: uppercase;
  color: var(--ink-4);
  font-style: normal;
  font-weight: 500;
}

/* Founder block */
.founder {
  padding-block: 96px;
  background: var(--paper-2);
  border-block: 1px solid var(--line);
  text-align: center;
}
.founder__inner {
  max-width: 760px; margin-inline: auto;
  display: grid; gap: 24px;
  justify-items: center;
}
.founder__quote {
  font-size: clamp(28px, 4vw, 44px);
  font-weight: 300;
  color: var(--ink);
  letter-spacing: -.025em;
  line-height: 1.2;
  margin: 12px 0;
  max-width: 22ch;
}
.founder p { color: var(--ink-3); font-size: 17px; line-height: 1.7; max-width: 56ch; }
.founder__sign {
  font-size: 12px;
  letter-spacing: .26em;
  text-transform: uppercase;
  color: var(--gold);
  font-weight: 500;
  margin-top: 8px;
}

/* FAQ */
.faq { padding-block: 96px; }
.faq__list {
  max-width: 800px;
  margin-inline: auto;
  display: grid; gap: 0;
  border-top: 1px solid var(--line);
}
.faq details {
  border-bottom: 1px solid var(--line);
  transition: background var(--t);
}
.faq details[open] { background: var(--paper-2); }
.faq summary {
  display: flex; align-items: center; justify-content: space-between; gap: 16px;
  padding: 24px 0;
  font-size: 19px;
  font-weight: 400;
  color: var(--ink);
  cursor: pointer;
  list-style: none;
  min-height: 44px;
  letter-spacing: -.01em;
}
.faq details[open] summary { padding: 24px 16px 16px; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary svg { width: 22px; height: 22px; color: var(--gold); transition: transform var(--t); flex-shrink: 0; }
.faq details[open] summary svg { transform: rotate(180deg); }
.faq details p {
  padding: 0 16px 24px;
  color: var(--ink-3);
  font-size: 16px;
  line-height: 1.75;
  max-width: 60ch;
}
.faq details:not([open]) p { padding: 0; height: 0; overflow: hidden; }

/* CTA */
.cta {
  padding-block: 120px;
  background: var(--ink);
  color: var(--paper);
  text-align: center;
  position: relative;
  overflow: hidden;
}
.cta::before {
  content: '';
  position: absolute; inset: 0;
  background:
    radial-gradient(40% 60% at 50% 0%, rgba(180,83,9,.18), transparent 60%),
    radial-gradient(50% 60% at 50% 100%, rgba(7,66,62,.4), transparent 60%);
}
.cta__inner {
  position: relative;
  display: grid; gap: 20px;
  max-width: 720px;
  margin-inline: auto;
  justify-items: center;
}
.cta h2 {
  font-size: clamp(40px, 5.5vw, 72px);
  font-weight: 300;
  letter-spacing: -.03em;
  color: var(--paper);
  line-height: 1;
}
.cta p { color: rgba(250,250,247,.65); font-size: 17px; max-width: 56ch; }
.cta__btns { display: flex; flex-wrap: wrap; gap: 16px; margin-top: 12px; justify-content: center; }
.cta__alt {
  font-size: 11px;
  letter-spacing: .2em;
  text-transform: uppercase;
  color: rgba(250,250,247,.4);
  margin-top: 12px;
  font-weight: 500;
}

/* Footer */
.ftr {
  background: var(--ink);
  color: rgba(250,250,247,.6);
  padding-block: 64px 32px;
  border-top: 1px solid rgba(250,250,247,.08);
}
.ftr__top {
  display: grid; gap: 48px;
  grid-template-columns: 1fr;
  padding-bottom: 40px;
  border-bottom: 1px solid rgba(250,250,247,.08);
  margin-bottom: 24px;
}
.ftr__brand p { color: rgba(250,250,247,.5); font-size: 14px; max-width: 36ch; margin-top: 16px; line-height: 1.7; }
.ftr__brand .brand--white .brand__sub { color: rgba(250,250,247,.5); }
.ftr__cols { display: grid; gap: 32px; grid-template-columns: 1fr 1fr 1fr; }
.ftr h4 {
  font-size: 11px; font-weight: 500;
  letter-spacing: .26em; text-transform: uppercase;
  color: var(--gold); margin-bottom: 14px;
}
.ftr a { display: block; font-size: 14px; color: rgba(250,250,247,.85); padding-block: 4px; transition: color var(--t); }
.ftr a:hover { color: var(--paper); }
.ftr__bot {
  padding-top: 20px;
  display: flex; flex-wrap: wrap; gap: 16px; justify-content: space-between;
  font-size: 11px;
  letter-spacing: .14em;
  text-transform: uppercase;
  color: rgba(250,250,247,.4);
}
.ftr__bot a { color: var(--gold); display: inline; padding: 0; }
@media (min-width: 768px) {
  .ftr__top { grid-template-columns: 1.4fr 2fr; gap: 64px; }
}

/* FAB */
.fab {
  position: fixed; right: 24px; bottom: 24px;
  width: 56px; height: 56px;
  background: var(--gold);
  color: var(--paper);
  border-radius: 50%;
  display: grid; place-items: center;
  box-shadow: 0 0 0 6px rgba(180,83,9,.15), 0 8px 24px rgba(180,83,9,.3);
  z-index: 60;
  transition: transform var(--t), background-color var(--t);
}
.fab:hover { transform: scale(1.06); background: var(--gold-2); }
.fab svg { width: 28px; height: 28px; }

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { animation-duration: .01ms !important; transition-duration: .01ms !important; }
}