:root{
    --bg:#0D1B2A;
    --panel:#142032;
    --panel-2:#0F1928;
    --border:#243A52;
    --text:#EDF2F7;
    --muted:#7A94AD;
    --gold:#F5C518;
    --gold-dim:#8a7420;
    --alert:#E4572E;
    --ok:#3FB68B;
  }
  *{box-sizing:border-box;}
  html{scroll-behavior:smooth;}
  body{
    margin:0;
    background:var(--bg);
    color:var(--text);
    font-family:'Inter',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;
    line-height:1.6;
  }
  h1,h2,h3{font-family:'DM Serif Display',serif;font-weight:400;margin:0;}
  a{color:inherit;}
  .wrap{max-width:1080px;margin:0 auto;padding:0 24px;}
  :focus-visible{outline:2px solid var(--gold);outline-offset:2px;}

  /* NAV */
  header{
    padding:20px 0;border-bottom:1px solid var(--border);
    position:sticky;top:0;background:rgba(13,27,42,0.92);backdrop-filter:blur(6px);z-index:20;
  }
  .navrow{display:flex;align-items:center;justify-content:space-between;}
  .brand{display:flex;align-items:center;gap:10px;font-size:1.15rem;font-weight:700;letter-spacing:0.2px;}
  .brand .dot{width:9px;height:9px;border-radius:50%;background:var(--gold);}
  .navcta{
    background:var(--gold);color:#1a1400;padding:9px 18px;border-radius:8px;
    text-decoration:none;font-weight:600;font-size:0.88rem;white-space:nowrap;
  }

  /* HERO */
  .hero{padding:64px 0 40px;}
  .eyebrow{
    color:var(--gold);font-size:0.78rem;font-weight:600;letter-spacing:1.2px;text-transform:uppercase;
    margin-bottom:16px;display:flex;align-items:center;gap:8px;
  }
  .hero h1{font-size:2.6rem;line-height:1.18;max-width:760px;color:#fff;}
  .hero h1 em{font-style:normal;color:var(--gold);}
  .hero p.lede{color:var(--muted);font-size:1.08rem;max-width:600px;margin-top:20px;}
  .hero-ctas{display:flex;gap:14px;margin-top:30px;flex-wrap:wrap;}
  .btn-primary{
    background:var(--gold);color:#1a1400;padding:14px 26px;border-radius:9px;font-weight:700;
    text-decoration:none;font-size:0.95rem;border:none;cursor:pointer;
  }
  .btn-secondary{
    background:transparent;color:var(--text);padding:14px 26px;border-radius:9px;font-weight:600;
    text-decoration:none;font-size:0.95rem;border:1px solid var(--border);
  }
  .hero-note{color:var(--muted);font-size:0.82rem;margin-top:14px;}
  .trust-row{
    list-style:none;padding:0;margin:26px 0 0;display:flex;flex-wrap:wrap;gap:10px 22px;
  }
  .trust-row li{
    color:var(--text);font-size:0.85rem;font-weight:500;display:flex;align-items:center;gap:7px;
  }
  .trust-row li::before{
    content:"✓";color:var(--ok);font-weight:700;background:rgba(63,182,139,0.15);
    width:18px;height:18px;border-radius:50%;display:inline-flex;align-items:center;justify-content:center;
    font-size:0.7rem;flex-shrink:0;
  }
  @media (max-width:640px){.trust-row{gap:10px 16px;}.trust-row li{font-size:0.8rem;}}

  /* THRESHOLD STAIRCASE — signature element */
  .staircase{padding:36px 0 8px;}
  .staircase-head{display:flex;justify-content:space-between;align-items:baseline;margin-bottom:22px;flex-wrap:wrap;gap:10px;}
  .staircase-head h2{font-size:1.3rem;color:#fff;}
  .staircase-head .count{color:var(--muted);font-size:0.85rem;}
  .steps{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;align-items:end;}
  .step{
    background:var(--panel);border:1px solid var(--border);border-radius:10px 10px 0 0;
    padding:18px 18px 20px;position:relative;
  }
  .step .yr{color:var(--muted);font-size:0.78rem;font-weight:600;letter-spacing:0.5px;text-transform:uppercase;}
  .step .thresh{font-family:'DM Serif Display',serif;font-size:1.9rem;color:var(--gold);margin:6px 0 4px;}
  .step .who{color:var(--muted);font-size:0.82rem;}
  .step:nth-child(1){height:150px;}
  .step:nth-child(2){height:118px;border-top:2px solid var(--gold);}
  .step:nth-child(3){height:86px;}
  .step .bar{position:absolute;bottom:-1px;left:0;right:0;height:3px;background:var(--gold-dim);}
  @media (max-width:640px){
    .steps{grid-template-columns:1fr;}
    .step:nth-child(1),.step:nth-child(2),.step:nth-child(3){height:auto;}
  }

  /* SECTIONS */
  section{padding:56px 0;}
  .section-border{border-top:1px solid var(--border);}
  .sec-head{max-width:640px;margin-bottom:36px;}
  .sec-head .eyebrow{margin-bottom:10px;}
  .sec-head h2{font-size:1.9rem;color:#fff;}
  .sec-head p{color:var(--muted);margin-top:12px;}

  /* CHECKER */
  .checker-card{
    background:var(--panel);border:1px solid var(--border);border-radius:16px;
    padding:36px;max-width:640px;margin:0 auto;
  }
  .progress{display:flex;gap:6px;margin-bottom:28px;}
  .progress span{height:4px;flex:1;background:var(--border);border-radius:2px;transition:background .2s;}
  .progress span.done{background:var(--gold);}
  .q{display:none;}
  .q.active{display:block;}
  .q-label{color:var(--muted);font-size:0.8rem;font-weight:600;letter-spacing:0.5px;text-transform:uppercase;margin-bottom:10px;}
  .q h3{font-size:1.3rem;color:#fff;margin-bottom:18px;}
  .opts{display:grid;gap:10px;}
  .opt{
    background:var(--panel-2);border:1px solid var(--border);border-radius:10px;
    padding:14px 16px;cursor:pointer;font-size:0.95rem;font-weight:500;
    display:flex;align-items:center;justify-content:space-between;transition:border-color .15s,background .15s;
  }
  .opt:hover{border-color:var(--gold);}
  .opt.selected{border-color:var(--gold);background:rgba(245,197,24,0.08);}
  .opt .tick{color:var(--gold);opacity:0;font-weight:700;}
  .opt.selected .tick{opacity:1;}
  .num-input{
    width:100%;background:var(--panel-2);border:1px solid var(--border);color:#fff;
    border-radius:10px;padding:14px 16px;font-size:1.4rem;font-family:'DM Serif Display',serif;
    margin-bottom:8px;
  }
  .num-input:focus{border-color:var(--gold);}
  .num-hint{color:var(--muted);font-size:0.8rem;margin-bottom:20px;}
  .q-actions{display:flex;justify-content:space-between;margin-top:26px;}
  .btn-back{background:none;border:none;color:var(--muted);font-size:0.88rem;cursor:pointer;padding:8px 0;}
  .btn-back:disabled{opacity:0;pointer-events:none;}
  .btn-next{
    background:var(--gold);color:#1a1400;border:none;padding:12px 26px;border-radius:9px;
    font-weight:700;font-size:0.92rem;cursor:pointer;
  }
  .btn-next:disabled{background:var(--border);color:var(--muted);cursor:not-allowed;}

  /* RESULT */
  .result{display:none;}
  .result.active{display:block;}
  .result-flag{
    display:inline-flex;align-items:center;gap:8px;padding:6px 14px;border-radius:999px;
    font-size:0.8rem;font-weight:700;letter-spacing:0.3px;margin-bottom:18px;
  }
  .result-flag.affected{background:rgba(228,87,46,0.15);color:#ff8a63;border:1px solid rgba(228,87,46,0.4);}
  .result-flag.notyet{background:rgba(63,182,139,0.15);color:#5fd8ab;border:1px solid rgba(63,182,139,0.4);}
  .result h3{font-size:1.5rem;color:#fff;margin-bottom:12px;}
  .result p{color:var(--muted);}
  .result .date-pill{
    display:inline-block;background:var(--panel-2);border:1px solid var(--border);
    border-radius:8px;padding:10px 16px;font-family:'DM Serif Display',serif;color:var(--gold);
    font-size:1.1rem;margin:14px 0;
  }
  .result-list{margin:18px 0;padding:0;list-style:none;}
  .result-list li{display:flex;gap:10px;padding:8px 0;color:var(--text);font-size:0.92rem;border-top:1px solid var(--border);}
  .result-list li:first-child{border-top:none;}
  .result-list li::before{content:"→";color:var(--gold);flex-shrink:0;}
  .restart{color:var(--muted);font-size:0.85rem;text-decoration:underline;cursor:pointer;background:none;border:none;padding:0;margin-top:20px;}

  /* EXPLAINER */
  .explain-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;}
  .explain-card{background:var(--panel);border:1px solid var(--border);border-radius:12px;padding:22px;}
  .explain-card .n{color:var(--gold);font-family:'DM Serif Display',serif;font-size:1.6rem;}
  .explain-card h4{font-size:1.02rem;color:#fff;margin:10px 0 8px;font-weight:700;font-family:'Inter',sans-serif;}
  .explain-card p{color:var(--muted);font-size:0.88rem;}
  @media (max-width:760px){.explain-grid{grid-template-columns:1fr;}}

  /* COMPARE TABLE */
  .compare-table{width:100%;border-collapse:collapse;margin-bottom:28px;}
  .compare-table th{
    text-align:left;color:var(--muted);font-size:0.78rem;font-weight:600;letter-spacing:0.5px;
    text-transform:uppercase;padding:10px 14px;border-bottom:1px solid var(--border);
  }
  .compare-table td{
    padding:14px;border-bottom:1px solid var(--border);font-size:0.92rem;
  }
  .compare-table td:first-child{font-weight:700;color:#fff;}
  .compare-table td:nth-child(2){color:var(--muted);}
  .compare-table tr:hover td{background:rgba(245,197,24,0.04);}
  .compare-table .go{color:var(--gold);font-size:0.85rem;font-weight:700;text-decoration:none;}
  @media (max-width:560px){
    .compare-table thead{display:none;}
    .compare-table tr{display:block;border-bottom:1px solid var(--border);padding:12px 0;}
    .compare-table td{display:block;border:none;padding:2px 0;}
  }

  /* AFFILIATE */
  .software-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;}
  .software-card{
    background:var(--panel);border:1px solid var(--border);border-radius:12px;padding:22px 18px;
    text-align:left;
  }
  .software-card .badge{
    display:inline-block;font-size:0.68rem;font-weight:700;letter-spacing:0.4px;color:var(--muted);
    background:var(--panel-2);border:1px solid var(--border);padding:3px 8px;border-radius:6px;margin-bottom:12px;
  }
  .software-card h4{font-size:1.05rem;color:#fff;font-family:'Inter',sans-serif;font-weight:700;margin-bottom:6px;}
  .software-card p{color:var(--muted);font-size:0.85rem;margin-bottom:16px;min-height:58px;}
  .software-card .go{
    display:inline-block;color:var(--gold);font-size:0.85rem;font-weight:700;text-decoration:none;
    border-bottom:1px solid var(--gold-dim);
  }
  @media (max-width:900px){.software-grid{grid-template-columns:1fr 1fr;}}
  @media (max-width:520px){.software-grid{grid-template-columns:1fr;}}
  .affiliate-note{color:var(--muted);font-size:0.78rem;margin-top:22px;max-width:640px;}

  /* FOOTER */
  footer{border-top:1px solid var(--border);padding:36px 0;color:var(--muted);font-size:0.82rem;}
  .disclaimer{
    background:var(--panel-2);border:1px solid var(--border);border-radius:10px;padding:16px 18px;
    margin-bottom:20px;font-size:0.85rem;
  }
  .disclaimer strong{color:var(--text);}
  .footlinks{display:flex;gap:18px;flex-wrap:wrap;}
  .footlinks a{text-decoration:none;color:var(--muted);}
  .footlinks a:hover{color:var(--gold);}

  @media (prefers-reduced-motion:reduce){html{scroll-behavior:auto;}}

/* RESULT CTAs */
.result-ctas{display:flex;gap:12px;flex-wrap:wrap;margin-top:22px;}
.result-ctas .btn-primary,.result-ctas .btn-secondary{padding:12px 20px;font-size:0.88rem;}

/* ACCOUNTANT LEAD FORM */
.lead-form{
  background:var(--panel);border:1px solid var(--border);border-radius:16px;
  padding:32px;max-width:520px;
}
.lead-row{display:grid;grid-template-columns:1fr 1fr;gap:14px;}
.lead-field{margin-bottom:16px;}
.lead-field label{display:block;color:var(--muted);font-size:0.8rem;font-weight:600;margin-bottom:6px;}
.lead-field input,.lead-field select{
  width:100%;background:var(--panel-2);border:1px solid var(--border);color:#fff;
  border-radius:9px;padding:12px 14px;font-size:0.95rem;font-family:'Inter',sans-serif;
}
.lead-field input:focus,.lead-field select:focus{border-color:var(--gold);}
.lead-note{color:var(--muted);font-size:0.76rem;margin-top:14px;}
@media (max-width:520px){.lead-row{grid-template-columns:1fr;}}

/* ARTICLE / CONTENT PAGES */
.article-hero{padding:48px 0 20px;}
.article-hero .eyebrow{margin-bottom:14px;}
.article-hero h1{font-size:2.1rem;color:#fff;line-height:1.25;max-width:760px;}
.article-meta{color:var(--muted);font-size:0.82rem;margin-top:14px;}
.article-body{max-width:720px;padding:20px 0 56px;}
.article-body h2{font-size:1.5rem;color:#fff;margin:40px 0 14px;}
.article-body h3{font-size:1.15rem;color:#fff;margin:28px 0 10px;font-family:'Inter',sans-serif;font-weight:700;}
.article-body p{color:var(--text);margin:0 0 16px;font-size:0.98rem;}
.article-body p.muted{color:var(--muted);}
.article-body ul,.article-body ol{color:var(--text);margin:0 0 16px;padding-left:22px;}
.article-body li{margin-bottom:8px;}
.article-body .callout{
  background:var(--panel);border:1px solid var(--border);border-left:3px solid var(--gold);
  border-radius:8px;padding:16px 20px;margin:24px 0;font-size:0.92rem;
}
.article-body table{width:100%;border-collapse:collapse;margin:20px 0;}
.article-body th{
  text-align:left;color:var(--muted);font-size:0.76rem;text-transform:uppercase;letter-spacing:0.4px;
  padding:9px 12px;border-bottom:1px solid var(--border);
}
.article-body td{padding:12px;border-bottom:1px solid var(--border);font-size:0.9rem;}
.inline-cta{
  background:var(--panel);border:1px solid var(--border);border-radius:14px;padding:24px;
  margin:32px 0;text-align:center;
}
.inline-cta p{color:var(--muted);margin-bottom:14px;}
.breadcrumb{color:var(--muted);font-size:0.8rem;margin-bottom:18px;}
.breadcrumb a{color:var(--muted);text-decoration:none;}
.breadcrumb a:hover{color:var(--gold);}

/* URGENCY LINE */
.urgency-line{
  color:var(--text);font-size:0.92rem;background:rgba(228,87,46,0.08);
  border:1px solid rgba(228,87,46,0.3);border-left:3px solid var(--alert);
  border-radius:8px;padding:12px 16px;margin-top:18px;max-width:640px;
}

/* BEST FOR LINE */
.best-for{color:var(--text);font-size:0.85rem;margin-bottom:8px;}
.best-for strong{color:var(--gold);}