/* Sapkota CPA, PLLC — one stylesheet for every page.
   The look is the received design (design/original/index.html): ledger-ruled column on warm paper,
   Newsreader for headings, IBM Plex Sans for text, IBM Plex Mono for labels and figures.
   No inline styles anywhere: the Content-Security-Policy allows style-src 'self' only. */

@font-face{font-family:"Newsreader";src:url(/assets/fonts/newsreader-var.woff2) format("woff2");font-weight:200 800;font-style:normal;font-display:swap}
@font-face{font-family:"IBM Plex Sans";src:url(/assets/fonts/ibm-plex-sans-400.woff2) format("woff2");font-weight:400;font-display:swap}
@font-face{font-family:"IBM Plex Sans";src:url(/assets/fonts/ibm-plex-sans-500.woff2) format("woff2");font-weight:500;font-display:swap}
@font-face{font-family:"IBM Plex Sans";src:url(/assets/fonts/ibm-plex-sans-600.woff2) format("woff2");font-weight:600;font-display:swap}
@font-face{font-family:"IBM Plex Mono";src:url(/assets/fonts/ibm-plex-mono-400.woff2) format("woff2");font-weight:400;font-display:swap}
@font-face{font-family:"IBM Plex Mono";src:url(/assets/fonts/ibm-plex-mono-500.woff2) format("woff2");font-weight:500;font-display:swap}

:root{
  --paper:#F7F4EC; --paper-2:#EFEADD; --ink:#1C2321; --ink-2:#4A524E; --rule:#D9D2C1;
  --accent:#1E2B3B; --accent-ink:#F7F4EC; --accent-soft:#E6E3DA; --mark:#94582F;
  --logo-l:block; --logo-d:none;
  --display:"Newsreader", Georgia, "Times New Roman", serif;
  --body:"IBM Plex Sans", system-ui, -apple-system, "Segoe UI", sans-serif;
  --mono:"IBM Plex Mono", ui-monospace, "SFMono-Regular", Menlo, monospace;
  --wrap:1080px;
  color-scheme:light;
}
@media (prefers-color-scheme: dark){:root{
  --paper:#141917; --paper-2:#1B221F; --ink:#ECE8DD; --ink-2:#AEB5AF; --rule:#2E3632;
  --accent:#E3B08A; --accent-ink:#141917; --accent-soft:#2A2621; --mark:#E3B08A; --logo-l:none; --logo-d:block; color-scheme:dark}}

*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--ink);font:400 16.5px/1.6 var(--body);-webkit-font-smoothing:antialiased}
img{max-width:100%}
[hidden]{display:none!important}
a{color:var(--accent)}
a:focus-visible,button:focus-visible,summary:focus-visible{outline:2px solid var(--mark);outline-offset:3px;border-radius:2px}
.skip{position:absolute;left:-9999px;top:8px;background:var(--accent);color:var(--accent-ink);padding:.6em 1em;z-index:20}
.skip:focus{left:16px}
.wrap{max-width:var(--wrap);margin:0 auto;padding-left:16px;padding-right:16px}
h1,h2,h3{font-family:var(--display);font-weight:500;text-wrap:balance;margin:0;letter-spacing:-.01em}
h1{font-size:clamp(2.4rem,5.4vw,4.1rem);line-height:1.04}
h2{font-size:clamp(1.8rem,3.4vw,2.6rem);line-height:1.1}
h3{font-size:1.35rem;line-height:1.25}
p{margin:0}
.eyebrow{font:500 .76rem/1 var(--mono);letter-spacing:.14em;text-transform:uppercase;color:var(--ink-2)}
.lede{font-size:1.12rem;color:var(--ink-2);max-width:60ch}
.btn{display:inline-flex;align-items:center;gap:.5em;background:var(--accent);color:var(--accent-ink);font:600 .98rem/1 var(--body);padding:.95em 1.3em;border-radius:3px;text-decoration:none;border:0;cursor:pointer}
.btn:hover{filter:brightness(1.08)}
.btn.ghost{background:transparent;color:var(--accent);border:1px solid var(--accent)}
.fine{font-size:.9rem;color:var(--ink-2)}
.fine.note{margin-top:24px;max-width:70ch}
section{padding-block:clamp(56px,8vw,96px);border-top:1px solid var(--rule)}
.notlive{background:var(--mark);color:#fff;text-align:center;font:500 .85rem/1.4 var(--mono);padding:8px 16px;letter-spacing:.06em}

/* header */
header.top{position:sticky;top:0;z-index:5;background:color-mix(in srgb,var(--paper) 92%,transparent);backdrop-filter:blur(8px);border-bottom:1px solid var(--rule)}
.top .wrap{display:flex;align-items:center;gap:24px;padding-block:14px}
.logo{display:flex;align-items:center;text-decoration:none;color:var(--ink);flex:none}
.logo img{height:64px;width:auto}
.logo-l{display:var(--logo-l)}
.logo-d{display:var(--logo-d)}
nav.main{display:flex;gap:22px;margin-left:auto;flex-wrap:wrap}
nav.main a{color:var(--ink-2);text-decoration:none;font-size:.95rem}
nav.main a:hover,nav.main a[aria-current]{color:var(--ink)}
.top .btn{padding:.7em 1em;font-size:.9rem}
.burger{display:none;background:transparent;border:1px solid var(--rule);border-radius:3px;width:42px;height:38px;cursor:pointer;position:relative;color:var(--ink)}
.burger span,.burger span::before,.burger span::after{position:absolute;left:11px;right:11px;height:2px;background:currentColor;content:""}
.burger span{top:18px}.burger span::before{top:-6px;left:0;right:0}.burger span::after{top:6px;left:0;right:0}
.mnav{border-bottom:1px solid var(--rule);background:var(--paper)}
.mnav .wrap{display:grid;gap:4px;padding-block:12px 20px}
.mnav a{color:var(--ink);text-decoration:none;padding:10px 0;border-bottom:1px solid var(--rule)}
.mnav a.btn{color:var(--accent-ink);border:0;margin-top:12px;justify-content:center}
@media (max-width:960px){nav.main{display:none}.top .btn{margin-left:auto}.burger{display:block}}
@media (max-width:420px){.top .btn{display:none}.burger{margin-left:auto}.logo img{height:54px}}

/* hero */
.hero{padding-block:clamp(48px,7vw,88px);border-top:0}
.hero .wrap{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(0,.9fr);gap:clamp(32px,5vw,72px);align-items:center}
.hero-copy{display:grid;gap:22px;min-width:0}
.tagline{font:italic 400 1.4rem/1.3 var(--display);color:var(--mark)}
.price-line{font-size:.95rem;color:var(--ink-2);border-left:2px solid var(--mark);padding-left:12px}
@media (max-width:860px){.hero .wrap{grid-template-columns:1fr}}

.illus{margin:0;border:1px solid var(--rule);background:#F7F4EC;overflow:hidden;border-radius:3px}
.illus img{display:block;width:100%;height:auto}
.illus.wide{margin-top:40px}

/* why */
.split{display:grid;grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:clamp(28px,5vw,64px)}
.split .intro{display:grid;gap:18px;align-content:start}
.point{padding:22px 0;border-bottom:1px solid var(--rule);display:grid;gap:6px}
.point:first-child{padding-top:0}
.point p{color:var(--ink-2)}
@media (max-width:860px){.split{grid-template-columns:1fr}}

/* cards */
.sec-head{display:grid;gap:14px;margin-bottom:36px;max-width:64ch}
.cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.card{border:1px solid var(--rule);background:var(--paper);padding:24px;display:grid;gap:14px;align-content:start}
.card.feature{border-color:var(--accent);box-shadow:inset 0 3px 0 var(--accent)}
.card .amt{font:500 2.1rem/1 var(--display);font-variant-numeric:tabular-nums}
.card .amt small{font:400 .95rem var(--body);color:var(--ink-2)}
.card .for{font-size:.9rem;color:var(--ink-2)}
.card ul{margin:0;padding-left:1.1em;display:grid;gap:6px;font-size:.95rem}
.card h3 a{color:inherit;text-decoration:none}
.card h3 a:hover{text-decoration:underline}
.card .more{font-size:.92rem}
@media (max-width:860px){.cards{grid-template-columns:1fr}}
.after-cards{margin-top:22px;display:grid;gap:14px}
.svc-list{display:flex;flex-wrap:wrap;gap:8px;list-style:none;padding:0;margin:0}
.svc-list li{font-size:.88rem;border:1px solid var(--rule);padding:.4em .75em;border-radius:2px;background:var(--paper-2)}
.svc-list a{text-decoration:none;color:var(--ink)}
.svc-list a:hover{color:var(--accent);text-decoration:underline}
.svc-list.sys{margin-top:6px}

/* steps */
.steps{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:28px}
.step{display:grid;gap:10px;border-top:2px solid var(--ink);padding-top:16px;align-content:start}
.step .n{font:500 .8rem/1 var(--mono);color:var(--mark);letter-spacing:.1em}
.step p{color:var(--ink-2)}
@media (max-width:860px){.steps{grid-template-columns:1fr}}

/* about */
.about-copy{display:grid;gap:16px;align-content:start}
.about-copy p{color:var(--ink-2);max-width:62ch}
.creds{list-style:none;margin:6px 0 0;padding:0;display:grid;gap:8px;font-size:.95rem}
.creds li{display:flex;gap:10px}
.creds li::before{content:"✓";color:var(--accent);font-weight:600}

/* deadline calendar */
figure.calendar{margin:44px 0 0;border:1px solid var(--rule);background:var(--paper-2);padding:22px}
.cal-scroll{overflow-x:auto}
.cal{min-width:720px;display:grid;grid-template-columns:repeat(12,1fr);position:relative;padding-top:8px}
.cal::before{content:"";position:absolute;left:0;right:0;top:46px;height:2px;background:var(--ink)}
.mo{display:grid;justify-items:center;gap:10px;position:relative}
.mo .m{font:500 .72rem/1 var(--mono);letter-spacing:.12em;color:var(--ink-2)}
.mo .dot{width:12px;height:12px;border-radius:50%;background:var(--paper-2);border:2px solid var(--ink);margin-top:8px;z-index:1}
.mo.due .dot{background:var(--mark);border-color:var(--mark)}
.mo .d{font:400 .72rem/1.35 var(--mono);text-align:center;color:var(--ink);padding:0 2px}
.mo .d span{display:block;color:var(--ink-2)}
figcaption{margin-top:14px;font:400 .75rem/1.4 var(--mono);letter-spacing:.06em;color:var(--ink-2)}

/* links */
.linkgrid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:28px}
.linkgrid h3{font-size:1.1rem;margin-bottom:12px}
.linkgrid ul{list-style:none;margin:0;padding:0;display:grid;gap:10px}
.linkgrid a{text-decoration:none;border-bottom:1px solid var(--rule);padding-bottom:2px}
.linkgrid a:hover{border-color:var(--accent)}
@media (max-width:860px){.linkgrid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:480px){.linkgrid{grid-template-columns:1fr}}

/* faq */
.faq{display:grid;max-width:820px}
details{border-bottom:1px solid var(--rule);padding:18px 0}
summary{cursor:pointer;font:500 1.15rem/1.35 var(--display);list-style:none;display:flex;justify-content:space-between;gap:16px}
summary::-webkit-details-marker{display:none}
summary::after{content:"+";font-family:var(--mono);color:var(--accent)}
details[open] summary::after{content:"−"}
details p{margin-top:10px;color:var(--ink-2);max-width:66ch}

/* contact */
.contact-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(28px,5vw,64px)}
.contact-grid h2{margin-top:14px}
.contact-grid .lede{margin-top:16px}
dl.facts{margin:24px 0 0;display:grid;grid-template-columns:auto 1fr;gap:12px 20px;font-size:.98rem}
dl.facts dt{font:500 .74rem/1.9 var(--mono);letter-spacing:.12em;text-transform:uppercase;color:var(--ink-2)}
dl.facts dd{margin:0;min-width:0}
.phone{display:inline-flex;gap:10px;align-items:center;flex-wrap:wrap}
.phone a{font:500 1.05rem var(--mono);font-variant-numeric:tabular-nums;color:var(--ink);text-decoration:none;border-bottom:1px solid var(--rule)}
.phone a.mail{font-size:.98rem}
.copy{font:500 .8rem/1 var(--body);background:transparent;color:var(--accent);border:1px solid var(--accent);padding:.45em .7em;border-radius:2px;cursor:pointer}
.tellus{border:1px solid var(--rule);background:var(--paper-2);padding:24px;display:grid;gap:14px;align-content:start}
.tellus ul{margin:0;padding-left:1.1em;display:grid;gap:6px}
@media (max-width:860px){.contact-grid{grid-template-columns:1fr}}

/* inner pages */
.page-head{padding-block:clamp(40px,6vw,72px) clamp(32px,4vw,48px);border-top:0}
.page-head .wrap{display:grid;gap:18px}
.crumbs{font:400 .8rem/1.4 var(--mono);color:var(--ink-2);letter-spacing:.04em}
.crumbs ol{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:6px}
.crumbs li+li::before{content:"/";margin-right:6px;color:var(--rule)}
.crumbs a{color:var(--ink-2);text-decoration:none}
.crumbs a:hover{color:var(--ink);text-decoration:underline}
.page-head .acts{display:flex;flex-wrap:wrap;gap:12px;margin-top:6px}
.prose-wrap{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:clamp(28px,5vw,64px);align-items:start}
.prose{display:grid;gap:18px;max-width:68ch;min-width:0}
.prose h2{font-size:clamp(1.5rem,2.6vw,2rem);margin-top:22px}
.prose h2:first-child{margin-top:0}
.prose h3{font-size:1.2rem;margin-top:6px}
.prose p,.prose li{color:var(--ink-2)}
.prose strong{color:var(--ink);font-weight:600}
.prose ul,.prose ol{margin:0;padding-left:1.2em;display:grid;gap:8px}
.prose table{border-collapse:collapse;width:100%;font-size:.95rem}
.prose th,.prose td{text-align:left;padding:10px 12px;border-bottom:1px solid var(--rule);vertical-align:top}
.prose th{font:500 .74rem/1.4 var(--mono);letter-spacing:.1em;text-transform:uppercase;color:var(--ink-2)}
.prose td:first-child{color:var(--ink);font-weight:500}
.table-scroll{overflow-x:auto}
aside.side{position:sticky;top:96px;display:grid;gap:16px}
.box{border:1px solid var(--rule);background:var(--paper-2);padding:22px;display:grid;gap:12px}
.box h2,.box h3{font-size:1.2rem}
.box ul{list-style:none;margin:0;padding:0;display:grid;gap:8px;font-size:.95rem}
.box p{font-size:.95rem;color:var(--ink-2)}
@media (max-width:900px){.prose-wrap{grid-template-columns:1fr}aside.side{position:static}}
.cta-band{display:grid;gap:14px;justify-items:start;border:1px solid var(--accent);box-shadow:inset 0 3px 0 var(--accent);padding:28px;margin-top:12px}
.cta-band h2{margin:0;font-size:clamp(1.4rem,2.4vw,1.8rem)}
.cta-band p{color:var(--ink-2)}
.inner section:first-of-type{border-top:0}

/* footer */
footer{border-top:1px solid var(--rule);padding-block:40px;font-size:.9rem;color:var(--ink-2)}
footer .wrap{display:grid;grid-template-columns:1.2fr 1fr 1fr 1fr;gap:28px}
footer h2{font:500 .74rem/1 var(--mono);letter-spacing:.12em;text-transform:uppercase;margin:0 0 12px;color:var(--ink)}
footer ul{list-style:none;padding:0;margin:0;display:grid;gap:6px}
footer a{color:var(--ink-2);text-decoration:none}
footer a:hover{color:var(--ink)}
footer p{margin-top:8px}
footer .tagline{margin-top:10px;font-size:1.1rem}
.foot-logo img{height:72px;width:auto}
@media (max-width:860px){footer .wrap{grid-template-columns:1fr 1fr}}
@media (max-width:520px){footer .wrap{grid-template-columns:1fr}}
@media (prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
[id]{scroll-margin-top:80px}
.page-head-crumbs{padding-top:32px}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}