/* LYU Tax static website v1 */
:root{
  --ink:#102232;
  --muted:#5d6b76;
  --brand:#12324a;
  --brand-2:#c7923e;
  --bg:#ffffff;
  --soft:#f5f7f8;
  --line:#dfe6ea;
  --shadow:0 20px 60px rgba(16,34,50,.12);
  --radius:22px;
  --container:1120px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{
  margin:0;
  font-family: Arial, Helvetica, sans-serif;
  color:var(--ink);
  background:var(--bg);
  line-height:1.6;
}
a{color:inherit}
.container{
  max-width:var(--container);
  margin:0 auto;
  padding:0 22px;
}
.skip-link{
  position:absolute;
  left:-999px;
  top:10px;
  background:#fff;
  padding:10px 14px;
  z-index:99;
}
.skip-link:focus{left:10px}
.site-header{
  position:sticky;
  top:0;
  z-index:50;
  background:rgba(255,255,255,.92);
  border-bottom:1px solid var(--line);
  backdrop-filter:blur(14px);
}
.nav{
  min-height:76px;
  display:flex;
  align-items:center;
  justify-content:space-between;
  gap:18px;
}
.brand{
  display:flex;
  align-items:center;
  gap:12px;
  text-decoration:none;
}
.brand-mark{
  width:48px;height:48px;
  display:grid;
  place-items:center;
  border-radius:14px;
  color:#fff;
  font-weight:700;
  letter-spacing:.04em;
  background:linear-gradient(135deg,var(--brand),#275a7f);
}
.brand strong{display:block;font-size:18px;line-height:1.15}
.brand small{display:block;color:var(--muted);font-size:12px;margin-top:2px}
.nav-links{
  display:flex;
  align-items:center;
  gap:22px;
  font-size:15px;
}
.nav-links a{
  text-decoration:none;
  color:#213745;
}
.nav-links a:hover{color:var(--brand-2)}
.nav-cta{
  padding:10px 16px;
  border:1px solid var(--brand);
  border-radius:999px;
}
.nav-toggle{
  display:none;
  width:44px;height:44px;
  border:1px solid var(--line);
  border-radius:12px;
  background:#fff;
}
.nav-toggle span{
  display:block;
  width:20px;height:2px;
  background:var(--ink);
  margin:4px auto;
}
.section{padding:86px 0}
.hero{
  min-height:calc(100vh - 76px);
  display:flex;
  align-items:center;
  background:
    radial-gradient(circle at 78% 20%, rgba(199,146,62,.20), transparent 28%),
    linear-gradient(135deg,#f9fbfc 0%,#ffffff 48%,#edf4f7 100%);
}
.hero-grid{
  display:grid;
  grid-template-columns:minmax(0,1.1fr) minmax(320px,.72fr);
  gap:48px;
  align-items:center;
}
.eyebrow{
  margin:0 0 12px;
  color:var(--brand-2);
  text-transform:uppercase;
  font-weight:700;
  letter-spacing:.12em;
  font-size:13px;
}
h1,h2,h3{line-height:1.13;margin:0 0 18px}
h1{
  font-size:clamp(42px,7vw,78px);
  letter-spacing:-.045em;
  max-width:820px;
}
h2{
  font-size:clamp(30px,4vw,48px);
  letter-spacing:-.035em;
}
h3{font-size:22px}
.lead{
  font-size:20px;
  color:var(--muted);
  max-width:700px;
  margin:0 0 30px;
}
.hero-actions,.contact-actions{
  display:flex;
  gap:12px;
  flex-wrap:wrap;
  margin:26px 0 22px;
}
.button{
  display:inline-flex;
  align-items:center;
  justify-content:center;
  min-height:48px;
  padding:12px 20px;
  border-radius:999px;
  font-weight:700;
  text-decoration:none;
  transition:transform .2s ease, box-shadow .2s ease;
}
.button:hover{transform:translateY(-1px)}
.primary{
  color:#fff;
  background:var(--brand);
  box-shadow:0 10px 24px rgba(18,50,74,.24);
}
.secondary{
  background:#fff;
  color:var(--brand);
  border:1px solid var(--line);
}
.trust-list{
  list-style:none;
  padding:0;
  margin:30px 0 0;
  display:grid;
  gap:10px;
  color:#314858;
}
.trust-list li::before{
  content:"✓";
  color:var(--brand-2);
  font-weight:700;
  margin-right:10px;
}
.hero-card{
  background:#fff;
  border:1px solid rgba(223,230,234,.9);
  box-shadow:var(--shadow);
  border-radius:var(--radius);
  padding:34px;
}
.hero-card h2{font-size:30px}
.hero-card p{color:var(--muted)}
.contact-card-mini{
  border-top:1px solid var(--line);
  padding:18px 0;
}
.contact-card-mini span{
  display:block;
  font-size:13px;
  color:var(--muted);
  margin-bottom:3px;
}
.contact-card-mini a{
  color:var(--brand);
  font-weight:700;
  text-decoration:none;
}
.hero-card small{color:var(--muted)}
.muted{background:var(--soft)}
.split,.content-grid,.contact-grid{
  display:grid;
  grid-template-columns:.8fr 1.2fr;
  gap:54px;
  align-items:start;
}
.rich-text p{margin-top:0;color:var(--muted);font-size:17px}
.rich-text ul{padding-left:20px;color:#304656}
.rich-text li{margin:8px 0}
.section-heading{
  max-width:760px;
  margin-bottom:34px;
}
.section-heading p:last-child{
  color:var(--muted);
  font-size:17px;
}
.service-grid{
  display:grid;
  grid-template-columns:repeat(4,1fr);
  gap:18px;
}
.service-card{
  background:#fff;
  border:1px solid var(--line);
  border-radius:var(--radius);
  padding:26px;
  min-height:250px;
  display:flex;
  flex-direction:column;
}
.service-card p{color:var(--muted)}
.service-card a{
  margin-top:auto;
  color:var(--brand);
  font-weight:700;
  text-decoration:none;
}
.service-card a:hover{text-decoration:underline}
.contact{
  background:linear-gradient(135deg,var(--brand),#0c2335);
  color:#fff;
}
.contact .eyebrow{color:#f1c275}
.contact p{color:rgba(255,255,255,.82)}
.contact-panel{
  background:#fff;
  color:var(--ink);
  border-radius:var(--radius);
  padding:34px;
  box-shadow:0 20px 70px rgba(0,0,0,.22);
}
.contact-panel p{color:var(--muted)}
.contact-panel a{color:var(--brand)}
.terms{font-size:14px}
.footer{
  background:#071725;
  color:rgba(255,255,255,.78);
  padding:26px 0;
}
.footer-grid{
  display:flex;
  justify-content:space-between;
  gap:18px;
  align-items:center;
}
.footer a{color:#fff;text-decoration:none}
@media (max-width:900px){
  .hero-grid,.split,.content-grid,.contact-grid{grid-template-columns:1fr}
  .service-grid{grid-template-columns:repeat(2,1fr)}
  .section{padding:68px 0}
}
@media (max-width:720px){
  .nav-toggle{display:block}
  .nav-links{
    position:absolute;
    top:76px;
    left:0;
    right:0;
    display:none;
    flex-direction:column;
    align-items:flex-start;
    padding:20px 22px 24px;
    background:#fff;
    border-bottom:1px solid var(--line);
  }
  .nav-links.open{display:flex}
  .nav-cta{border:none;padding:0}
  .hero{min-height:auto;padding-top:46px}
  .service-grid{grid-template-columns:1fr}
  .hero-card{padding:26px}
  .footer-grid{flex-direction:column;align-items:flex-start}
}