/* ================================================================
   BIEHLER TAX, PLLC — "The Rubber Stamp" design system
   ink-stained desk + form paper + stamp red + pad blue + pencil amber
   ================================================================ */
:root{
  --desk:#0a0d0c;
  --desk2:#0f1513;
  --desk3:#141c19;
  --line:#26312d;
  --paper:#f1e9d6;
  --paper-dim:#e5dcc4;
  --ink-on-paper:#1b1e1c;
  --stamp:#d4503a;
  --pad:#4f7ec4;
  --pencil:#dda24c;
  --approve:#5aa06e;
  --txt:#efe9dc;
  --txt-soft:#c9c2b0;
  --txt-mid:#a29b88;
  --serif:"Newsreader",Georgia,serif;
  --sans:"Work Sans",Arial,sans-serif;
  --mono:"Space Mono","Courier New",monospace;
}
*{margin:0;padding:0;box-sizing:border-box}
html{scroll-behavior:smooth}
body{background:var(--desk);color:var(--txt);font-family:var(--sans);font-size:16px;line-height:1.65;-webkit-font-smoothing:antialiased}
img,svg{display:block;max-width:100%}
a{color:var(--pencil);text-decoration:none}
a:hover{color:var(--stamp)}
::selection{background:var(--stamp);color:var(--paper)}
.wrap{max-width:1180px;margin:0 auto;padding:0 28px}
.mono{font-family:var(--mono)}

/* ---------- perforation strip (stamp edge) ---------- */
.perf{height:16px;background:
  radial-gradient(circle at 8px 8px, var(--desk) 5px, transparent 5.5px) repeat-x;
  background-size:24px 16px;background-color:var(--paper)}
.perf.blue{background-color:var(--pad)}
.perf.red{background-color:var(--stamp)}

/* ---------- header ---------- */
.site-head{position:sticky;top:0;z-index:50;background:var(--desk);border-bottom:1px solid var(--line)}
.head-in{max-width:1180px;margin:0 auto;padding:14px 28px;display:flex;align-items:center;gap:22px}
.brand{display:flex;align-items:center;gap:12px}
.brand-txt b{display:block;font-family:var(--serif);font-weight:700;font-size:1.35rem;color:var(--txt);letter-spacing:.01em;line-height:1}
.brand-txt span{font-family:var(--mono);font-size:.62rem;letter-spacing:.3em;color:var(--txt-mid);text-transform:uppercase}
.nav{margin-left:auto;display:flex;gap:26px;flex-wrap:wrap}
.nav a{font-family:var(--mono);font-size:.72rem;letter-spacing:.18em;text-transform:uppercase;color:var(--txt-soft);padding:6px 2px;border-bottom:2px solid transparent}
.nav a:hover{color:var(--txt);border-bottom-color:var(--stamp)}
.nav a.on{color:var(--stamp);border-bottom-color:var(--stamp)}
.nav-cta{font-family:var(--mono);font-size:.7rem;letter-spacing:.15em;text-transform:uppercase;color:var(--desk);background:var(--stamp);padding:9px 16px;border:2px solid var(--stamp);border-radius:3px;font-weight:700}
.nav-cta:hover{background:var(--paper);border-color:var(--paper);color:var(--desk)}

/* ---------- hero ---------- */
.hero{padding:64px 0 72px;background:
  radial-gradient(1200px 500px at 85% -10%, #16241f 0%, transparent 60%),
  radial-gradient(900px 480px at -10% 110%, #1a1410 0%, transparent 55%),var(--desk)}
.hero-grid{display:grid;grid-template-columns:1.05fr .95fr;gap:56px;align-items:center}
.kicker{font-family:var(--mono);font-size:.72rem;letter-spacing:.32em;text-transform:uppercase;color:var(--stamp);margin-bottom:18px}
.kicker::before{content:"■ "}
.hero h1{font-family:var(--serif);font-weight:600;font-size:clamp(2.6rem,5vw,4rem);line-height:1.05;color:var(--txt);margin-bottom:22px}
.hero h1 em{font-style:italic;color:var(--pencil)}
.hero p.lede{font-size:1.08rem;color:var(--txt-soft);max-width:520px;margin-bottom:30px}
.hero p.lede b{color:var(--txt)}
.hero-cta{display:flex;gap:14px;flex-wrap:wrap}
.btn{display:inline-block;font-family:var(--mono);font-size:.75rem;letter-spacing:.16em;text-transform:uppercase;padding:14px 24px;border-radius:3px;border:2px solid var(--stamp);font-weight:700}
.btn.solid{background:var(--stamp);color:var(--paper)}
.btn.solid:hover{background:var(--paper);border-color:var(--paper);color:var(--desk)}
.btn.ghost{color:var(--txt);border-color:var(--line)}
.btn.ghost:hover{border-color:var(--pencil);color:var(--pencil)}
.hero-meta{display:flex;gap:34px;margin-top:38px;flex-wrap:wrap}
.hero-meta div{border-left:3px solid var(--stamp);padding-left:14px}
.hero-meta b{display:block;font-family:var(--serif);font-size:1.7rem;color:var(--txt);line-height:1.1}
.hero-meta span{font-family:var(--mono);font-size:.62rem;letter-spacing:.2em;text-transform:uppercase;color:var(--txt-mid)}
.hero-art{background:var(--desk2);border:1px solid var(--line);border-radius:10px;padding:26px;box-shadow:0 30px 60px -30px #000}
.hero-art figcaption{margin-top:16px;font-family:var(--mono);font-size:.65rem;letter-spacing:.22em;text-transform:uppercase;color:var(--txt-mid);text-align:center}

/* ---------- section scaffolding ---------- */
.sect{padding:72px 0}
.sect.alt{background:var(--desk2);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.sect-head{max-width:640px;margin-bottom:44px}
.sect-head h2{font-family:var(--serif);font-weight:600;font-size:clamp(1.9rem,3.4vw,2.7rem);line-height:1.12;color:var(--txt);margin-bottom:14px}
.sect-head p{color:var(--txt-soft)}
.rule{width:56px;height:4px;background:var(--stamp);margin-bottom:20px}

/* ---------- tray cards ---------- */
.trays{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}
.tray{background:var(--desk3);border:1px solid var(--line);border-radius:8px;padding:24px 22px;position:relative;overflow:hidden}
.tray::before{content:"";position:absolute;top:0;left:0;right:0;height:6px;background:
  radial-gradient(circle at 10px 3px, var(--desk3) 4px, transparent 4.5px) repeat-x;
  background-size:20px 6px;background-color:var(--tc)}
.tray .tray-tag{font-family:var(--mono);font-size:.62rem;letter-spacing:.26em;text-transform:uppercase;color:var(--tc);margin:8px 0 12px}
.tray h3{font-family:var(--serif);font-size:1.28rem;font-weight:600;color:var(--txt);line-height:1.2;margin-bottom:10px}
.tray p{font-size:.88rem;color:var(--txt-soft);margin-bottom:16px}
.tray .tray-n{font-family:var(--mono);font-size:.68rem;letter-spacing:.14em;color:var(--txt-mid)}
.tray .tray-n b{color:var(--tc)}
.tray:hover{border-color:var(--tc)}

/* ---------- statbar ---------- */
.statbar{display:grid;grid-template-columns:repeat(4,1fr);gap:0;border:1px solid var(--line);border-radius:8px;overflow:hidden}
.statbar div{padding:26px 24px;background:var(--desk3);border-right:1px solid var(--line)}
.statbar div:last-child{border-right:none}
.statbar b{display:block;font-family:var(--serif);font-size:2.3rem;font-weight:700;color:var(--pencil);line-height:1.05}
.statbar span{font-family:var(--mono);font-size:.62rem;letter-spacing:.2em;text-transform:uppercase;color:var(--txt-mid)}

/* ---------- paper panel ---------- */
.panel{background:var(--paper);color:var(--ink-on-paper);border-radius:8px;padding:34px 36px;box-shadow:0 24px 50px -24px #000}
.panel h3{font-family:var(--serif);font-size:1.5rem;font-weight:700;color:var(--ink-on-paper);margin-bottom:12px}
.panel p{color:#3c413d;font-size:.95rem}
.panel .stamp-tag{display:inline-block;font-family:var(--mono);font-size:.62rem;letter-spacing:.24em;text-transform:uppercase;color:var(--stamp);border:2px solid var(--stamp);border-radius:3px;padding:4px 10px;margin-bottom:14px;transform:rotate(-2deg)}
.panel a{color:var(--stamp);font-weight:600}
.panel a:hover{color:#8f2c1e}

/* ---------- stamp rows (business index) ---------- */
.trayblock{margin-bottom:54px}
.trayblock .trayblock-head{display:flex;align-items:baseline;gap:18px;border-bottom:2px solid var(--tc);padding-bottom:14px;margin-bottom:6px}
.trayblock .trayblock-head .tb-tag{font-family:var(--mono);font-size:.68rem;letter-spacing:.26em;text-transform:uppercase;color:var(--tc)}
.trayblock .trayblock-head h2{font-family:var(--serif);font-size:1.7rem;font-weight:600;color:var(--txt)}
.trayblock .trayblock-head .tb-n{margin-left:auto;font-family:var(--mono);font-size:.7rem;color:var(--txt-mid)}
.srow{display:flex;align-items:center;gap:20px;padding:15px 18px;border-bottom:1px solid var(--line);border-left:3px solid transparent}
.srow:hover{background:var(--desk3);border-left-color:var(--tc)}
.smark{flex:0 0 44px;width:44px;height:44px;border:2px solid var(--tc);border-radius:50%;display:flex;align-items:center;justify-content:center;font-family:var(--mono);font-size:.68rem;font-weight:700;color:var(--tc);transform:rotate(-8deg)}
.srow .sno{font-family:var(--mono);font-size:.7rem;letter-spacing:.1em;color:var(--txt-mid);flex:0 0 64px}
.srow .sname{flex:1;font-family:var(--serif);font-size:1.06rem;color:var(--txt)}
.srow .stag{font-family:var(--mono);font-size:.6rem;letter-spacing:.16em;text-transform:uppercase;color:var(--tc);border:1px solid var(--tc);border-radius:3px;padding:3px 9px;white-space:nowrap}

/* ---------- about bits ---------- */
.twocol{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:center}
.threecol{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
.rulecard{background:var(--desk3);border:1px solid var(--line);border-radius:8px;padding:26px}
.rulecard .rc-no{font-family:var(--mono);font-size:.66rem;letter-spacing:.24em;color:var(--stamp);margin-bottom:12px}
.rulecard h3{font-family:var(--serif);font-size:1.25rem;font-weight:600;color:var(--txt);margin-bottom:10px}
.rulecard p{font-size:.9rem;color:var(--txt-soft)}
.faq details{background:var(--desk3);border:1px solid var(--line);border-radius:8px;margin-bottom:12px;padding:0}
.faq summary{cursor:pointer;list-style:none;padding:18px 22px;font-family:var(--serif);font-size:1.08rem;color:var(--txt)}
.faq summary::after{content:"+";float:right;color:var(--stamp);font-family:var(--mono);font-size:1.1rem}
.faq details[open] summary::after{content:"–"}
.faq details p{padding:0 22px 20px;color:var(--txt-soft);font-size:.93rem}
.figcap{margin-top:14px;font-family:var(--mono);font-size:.64rem;letter-spacing:.2em;text-transform:uppercase;color:var(--txt-mid);text-align:center}

/* ---------- contact ---------- */
.cgrid{display:grid;grid-template-columns:.9fr 1.1fr;gap:44px;align-items:start}
.cinfo .cline{display:flex;gap:14px;padding:16px 0;border-bottom:1px solid var(--line)}
.cinfo .cline .ic{flex:0 0 40px;width:40px;height:40px;border:2px solid var(--pad);border-radius:50%;display:flex;align-items:center;justify-content:center;color:var(--pad);font-family:var(--mono);font-size:.7rem;font-weight:700;transform:rotate(-6deg)}
.cinfo .cline b{display:block;font-family:var(--serif);color:var(--txt);font-size:1.05rem}
.cinfo .cline span,.cinfo .cline a{font-family:var(--mono);font-size:.82rem;color:var(--txt-soft)}
.req{background:var(--paper);color:var(--ink-on-paper);border-radius:8px;padding:34px 36px;box-shadow:0 24px 50px -24px #000}
.req h2{font-family:var(--serif);font-size:1.6rem;font-weight:700;color:var(--ink-on-paper);margin-bottom:6px}
.req .req-sub{font-family:var(--mono);font-size:.64rem;letter-spacing:.22em;text-transform:uppercase;color:#7d2c1e;margin-bottom:24px}
.field{margin-bottom:18px}
.field label{display:block;font-family:var(--mono);font-size:.62rem;letter-spacing:.2em;text-transform:uppercase;color:#4a4f4b;margin-bottom:7px}
.field input,.field select,.field textarea{width:100%;background:#fbf7ec;border:2px solid #c8bfa4;border-radius:4px;padding:12px 14px;font-family:var(--sans);font-size:.95rem;color:var(--ink-on-paper)}
.field input:focus,.field select:focus,.field textarea:focus{outline:none;border-color:var(--stamp)}
.frow{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.ink-btn{width:100%;background:var(--stamp);color:var(--paper);border:2px solid var(--stamp);border-radius:4px;font-family:var(--mono);font-size:.78rem;font-weight:700;letter-spacing:.18em;text-transform:uppercase;padding:15px;cursor:pointer}
.ink-btn:hover{background:#8f2c1e;border-color:#8f2c1e}
.req .fineprint{margin-top:16px;font-size:.75rem;color:#5c615c}

/* ---------- legal ---------- */
.legal{max-width:820px}
.legal h2{font-family:var(--serif);font-size:1.45rem;font-weight:700;color:var(--pencil);margin:38px 0 14px}
.legal h3{font-family:var(--serif);font-size:1.1rem;font-weight:600;color:var(--txt);margin:24px 0 8px}
.legal p,.legal li{color:var(--txt-soft);font-size:.95rem;margin-bottom:12px}
.legal ul,.legal ol{padding-left:26px;margin-bottom:14px}
.legal li{margin-bottom:7px}
.legal strong{color:var(--txt)}
.legal .toc{background:var(--desk3);border:1px solid var(--line);border-radius:8px;padding:24px 28px;margin-bottom:10px}
.legal .toc b{font-family:var(--mono);font-size:.66rem;letter-spacing:.22em;text-transform:uppercase;color:var(--stamp);display:block;margin-bottom:12px}
.legal .toc a{display:inline-block;margin:0 18px 8px 0;font-family:var(--mono);font-size:.75rem}

/* ---------- footer ---------- */
.site-foot{background:var(--desk2);border-top:1px solid var(--line)}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:40px;padding:54px 0 40px}
.foot-grid h4{font-family:var(--mono);font-size:.64rem;letter-spacing:.26em;text-transform:uppercase;color:var(--stamp);margin-bottom:16px}
.foot-grid a{display:block;color:var(--txt-soft);font-size:.88rem;margin-bottom:9px}
.foot-grid a:hover{color:var(--pencil)}
.foot-brand p{color:var(--txt-mid);font-size:.86rem;max-width:340px;margin-top:12px}
.foot-bar{border-top:1px solid var(--line);padding:18px 0;font-family:var(--mono);font-size:.66rem;letter-spacing:.1em;color:var(--txt-mid);display:flex;justify-content:space-between;flex-wrap:wrap;gap:10px}

/* ---------- reveal ---------- */
.rv{opacity:0;transform:translateY(22px);transition:opacity .7s ease,transform .7s ease}
.rv.in{opacity:1;transform:none}

@media (max-width:1000px){
  .hero-grid,.twocol,.cgrid{grid-template-columns:1fr}
  .trays{grid-template-columns:repeat(2,1fr)}
  .statbar{grid-template-columns:repeat(2,1fr)}
  .statbar div{border-bottom:1px solid var(--line)}
  .threecol{grid-template-columns:1fr}
  .foot-grid{grid-template-columns:1fr}
  .nav{display:none}
}
@media (max-width:560px){
  .trays{grid-template-columns:1fr}
  .srow{flex-wrap:wrap;row-gap:6px}
  .frow{grid-template-columns:1fr}
}