/* Tier 2 Filing Kit — site styles */
@import url('https://fonts.googleapis.com/css2?family=IBM+Plex+Sans:wght@400;500;600&family=IBM+Plex+Serif:wght@500;600&display=swap');

:root {
  --ink: #17211C;
  --ink-2: #4A574F;
  --paper: #FFFFFF;
  --fir: #1F4D3A;
  --fir-dark: #163A2C;
  --fir-tint: #EAF1EC;
  --rule: #CBD2CE;
  --mark: #F6E27A;
  --warn: #8A3B12;
  --max: 1080px;
  --measure: 66ch;
  --sans: "IBM Plex Sans", system-ui, -apple-system, Segoe UI, sans-serif;
  --serif: "IBM Plex Serif", Georgia, serif;
}

* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  font-family: var(--sans);
  font-size: 1.0625rem;
  line-height: 1.55;
  color: var(--ink);
  background: var(--paper);
}
img, svg { max-width: 100%; display: block; }
a { color: var(--fir); text-decoration-thickness: 1px; text-underline-offset: 3px; }
a:hover { color: var(--fir-dark); }
:focus-visible { outline: 3px solid var(--mark); outline-offset: 2px; }

h1, h2, h3 { font-family: var(--serif); font-weight: 600; line-height: 1.15; margin: 0 0 .5em; letter-spacing: -0.01em; }
h1 { font-size: clamp(2rem, 4.6vw, 3.25rem); }
h2 { font-size: clamp(1.5rem, 2.8vw, 2.1rem); margin-top: 0; }
h3 { font-size: 1.25rem; font-family: var(--sans); font-weight: 600; }
p, ul, ol, table { margin: 0 0 1em; }
p, li { max-width: var(--measure); }
small, .small { font-size: .9rem; color: var(--ink-2); }
strong { font-weight: 600; }

mark {
  background: linear-gradient(transparent 15%, var(--mark) 15%, var(--mark) 85%, transparent 85%);
  color: inherit; padding: 0 .15em;
}

.wrap { max-width: var(--max); margin: 0 auto; padding: 0 16px; }
section { padding: 3.5rem 0; }
section + section { border-top: 1px solid var(--rule); }

/* Header */
.site-header { border-bottom: 1px solid var(--rule); }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; gap: 1rem; min-height: 64px; }
.brand { font-family: var(--serif); font-weight: 600; font-size: 1.15rem; color: var(--ink); text-decoration: none; display: flex; align-items: center; gap: .55rem; }
.brand svg { width: 28px; height: 28px; }
.nav { display: flex; gap: 1.25rem; align-items: center; flex-wrap: wrap; }
.nav a { color: var(--ink); text-decoration: none; font-weight: 500; }
.nav a:hover { text-decoration: underline; }
.notice { background: var(--fir-tint); border-bottom: 1px solid var(--rule); font-size: .9rem; }
.notice .wrap { padding-top: .5rem; padding-bottom: .5rem; }

/* Buttons */
.btn {
  display: inline-block; font-weight: 600; text-decoration: none; cursor: pointer;
  padding: .8rem 1.25rem; border-radius: 4px; border: 2px solid var(--fir);
  background: var(--fir); color: #fff; font-family: var(--sans); font-size: 1rem; line-height: 1.2;
}
.btn:hover { background: var(--fir-dark); border-color: var(--fir-dark); color: #fff; }
.btn.secondary { background: transparent; color: var(--fir); }
.btn.secondary:hover { background: var(--fir-tint); }
.btn-row { display: flex; gap: .75rem; flex-wrap: wrap; align-items: center; margin-top: 1.25rem; }

/* Hero */
.hero { padding: 3.5rem 0 3rem; }
.hero .wrap { display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(0, .85fr); gap: 3rem; align-items: start; }
.hero .lede { font-size: 1.2rem; max-width: 36rem; color: var(--ink-2); }
.hero .lede strong { color: var(--ink); }
@media (max-width: 820px) { .hero .wrap { grid-template-columns: 1fr; gap: 2rem; } }

/* The filing sheet */
.sheet {
  border: 1px solid var(--ink); padding: 1.25rem 1.25rem 1rem; background: #fff;
  box-shadow: 6px 6px 0 var(--fir-tint);
}
.sheet h3 { font-family: var(--serif); font-size: 1.05rem; margin-bottom: .25rem; }
.sheet .src { margin-bottom: .9rem; }
.sheet ol { list-style: none; padding: 0; margin: 0; counter-reset: item; }
.sheet li { display: grid; grid-template-columns: 1.6rem 1fr auto; gap: .5rem; align-items: baseline; padding: .45rem 0; border-top: 1px solid var(--rule); font-size: .95rem; max-width: none; }
.sheet li::before { counter-increment: item; content: counter(item) "."; color: var(--ink-2); font-variant-numeric: tabular-nums; }
.sheet .who { font-size: .8rem; color: var(--ink-2); white-space: nowrap; }
.sheet li.kit .who { color: var(--fir); font-weight: 600; }
.sheet li.kit span:nth-child(1) { background: linear-gradient(transparent 15%, var(--mark) 15%, var(--mark) 85%, transparent 85%); }
.sheet .foot { margin-top: .75rem; font-size: .85rem; color: var(--ink-2); }

/* Figures */
.figures { display: grid; grid-template-columns: repeat(3, 1fr); gap: 2rem; margin: 1.5rem 0 0; }
.figures div { border-top: 2px solid var(--ink); padding-top: .75rem; }
.figures .n { font-family: var(--serif); font-size: 2rem; font-weight: 600; line-height: 1.1; }
.figures .l { color: var(--ink-2); font-size: .95rem; }
@media (max-width: 640px) { .figures { grid-template-columns: 1fr; gap: 1rem; } }

/* Two-column prose */
.cols { display: grid; grid-template-columns: 1fr 1fr; gap: 2.5rem; }
@media (max-width: 760px) { .cols { grid-template-columns: 1fr; } }

/* Steps */
.steps { list-style: none; padding: 0; margin: 1rem 0 0; counter-reset: step; max-width: var(--measure); }
.steps li { position: relative; padding: .9rem 0 .9rem 3rem; border-top: 1px solid var(--rule); max-width: none; }
.steps li::before { counter-increment: step; content: counter(step); position: absolute; left: 0; top: .8rem; width: 2rem; height: 2rem; border: 1.5px solid var(--ink); border-radius: 50%; display: grid; place-items: center; font-weight: 600; font-size: .95rem; }
.steps li:last-child { border-bottom: 1px solid var(--rule); }

/* Pricing */
.price-table { width: 100%; border-collapse: collapse; }
.price-table th, .price-table td { text-align: left; vertical-align: top; padding: .9rem .75rem .9rem 0; border-top: 1px solid var(--rule); }
.price-table th { font-weight: 600; }
.price-table tr:last-child td { border-bottom: 1px solid var(--rule); }
.price-table .amount { font-family: var(--serif); font-size: 1.6rem; font-weight: 600; white-space: nowrap; }
.price-table .amount small { display: block; font-family: var(--sans); font-size: .85rem; font-weight: 400; color: var(--ink-2); }
.price-table td ul { margin: 0; padding-left: 1.1rem; }
@media (max-width: 640px) {
  .price-table, .price-table tbody, .price-table tr, .price-table td, .price-table th { display: block; }
  .price-table thead { display: none; }
  .price-table td, .price-table th { border: 0; padding: .35rem 0; }
  .price-table tr { border-top: 1px solid var(--rule); padding: 1rem 0; }
}

/* Trust */
.trust { background: var(--fir-tint); }
.trust ul { padding-left: 1.1rem; }

/* FAQ */
details { border-top: 1px solid var(--rule); padding: .9rem 0; max-width: var(--measure); }
details:last-of-type { border-bottom: 1px solid var(--rule); }
summary { cursor: pointer; font-weight: 600; list-style: none; display: flex; justify-content: space-between; gap: 1rem; }
summary::-webkit-details-marker { display: none; }
summary::after { content: "+"; color: var(--ink-2); font-weight: 400; }
details[open] summary::after { content: "–"; }
details p { margin-top: .75rem; }

/* Forms (checker) */
form.checker { max-width: 40rem; }
.field { margin-bottom: 1.25rem; }
.field label { display: block; font-weight: 600; margin-bottom: .35rem; }
.field .hint { display: block; font-weight: 400; color: var(--ink-2); font-size: .9rem; margin-top: .2rem; }
.field input[type=number], .field select {
  width: 100%; max-width: 22rem; font: inherit; padding: .65rem .75rem; border: 1.5px solid var(--ink); border-radius: 4px; background: #fff; color: var(--ink);
}
.field .radios label { font-weight: 400; display: flex; gap: .5rem; align-items: flex-start; margin: .35rem 0; max-width: var(--measure); }
.field .radios input { margin-top: .3rem; }
.result { border: 1px solid var(--ink); padding: 1.5rem; margin-top: 2rem; box-shadow: 6px 6px 0 var(--fir-tint); }
.result h2 { margin-bottom: .5rem; }
.result .verdict { font-family: var(--serif); font-size: 1.5rem; font-weight: 600; }
.result dl { display: grid; grid-template-columns: max-content 1fr; gap: .4rem 1.25rem; margin: 1rem 0; }
.result dt { color: var(--ink-2); }
.result dd { margin: 0; font-weight: 500; }
.result .big { font-family: var(--serif); font-size: 1.4rem; }
[hidden] { display: none !important; }

/* Article pages */
.article { max-width: 44rem; }
.article h1 { font-size: clamp(1.9rem, 4vw, 2.7rem); }
.article h2 { font-size: 1.45rem; margin-top: 2rem; }
.article .meta { color: var(--ink-2); font-size: .9rem; margin-bottom: 2rem; }
.article table { width: 100%; border-collapse: collapse; font-size: .95rem; }
.article th, .article td { text-align: left; padding: .5rem .6rem .5rem 0; border-top: 1px solid var(--rule); vertical-align: top; }
.article tr:last-child td { border-bottom: 1px solid var(--rule); }
.callout { border-left: 3px solid var(--fir); padding: .75rem 1rem; background: var(--fir-tint); margin: 1.5rem 0; }
.callout p:last-child { margin-bottom: 0; }

/* Footer */
.site-footer { border-top: 1px solid var(--rule); padding: 2.5rem 0 3rem; font-size: .9rem; color: var(--ink-2); }
.site-footer .wrap { display: grid; grid-template-columns: 1.4fr 1fr 1fr; gap: 2rem; }
.site-footer a { color: var(--ink-2); }
.site-footer ul { list-style: none; padding: 0; margin: 0; }
.site-footer li { margin: .3rem 0; }
@media (max-width: 760px) { .site-footer .wrap { grid-template-columns: 1fr; } }

@media (prefers-reduced-motion: no-preference) {
  details p { animation: open .18s ease-out; }
  @keyframes open { from { opacity: 0; transform: translateY(-2px);} to { opacity: 1; transform: none; } }
}