/* The 1099 Ledger — editorial finance theme. Deep navy + warm amber, no generic AI look. */

:root {
  --navy: #1b2f4b;
  --navy-dark: #101f36;
  --navy-deep: #0b1728;
  --amber: #d9a13b;
  --amber-dark: #a87c22;
  --amber-soft: #faf1dd;
  --paper: #fdfcf8;
  --ink: #232b36;
  --ink-soft: #5a6572;
  --line: #e2dccb;
  --radius: 10px;
}

* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
  font-size: 1.0625rem;
  line-height: 1.7;
}

.wrap { max-width: 760px; margin: 0 auto; padding: 0 1.25rem; }
.wrap-wide { max-width: 1040px; margin: 0 auto; padding: 0 1.25rem; }

h1, h2, h3, h4 {
  font-family: Georgia, "Times New Roman", serif;
  color: var(--navy-dark);
  line-height: 1.25;
  margin-top: 2rem;
}
h1 { font-size: 2.1rem; margin-top: 0; }
h2 { font-size: 1.55rem; border-bottom: 2px solid var(--amber-soft); padding-bottom: .35rem; }
h3 { font-size: 1.2rem; }

a { color: var(--navy); text-decoration: underline; text-underline-offset: 2px; }
a:hover { color: var(--amber-dark); }

hr { border: 0; border-top: 1px solid var(--line); margin: 2rem 0; }

table { border-collapse: collapse; width: 100%; margin: 1.5rem 0; font-size: .95rem; }
th, td { border: 1px solid var(--line); padding: .6rem .8rem; text-align: left; }
th { background: var(--navy-dark); color: #f5f1e3; font-family: Georgia, serif; }
tr:nth-child(even) td { background: #f8f5ec; }

/* ---------- header ---------- */
.site-header {
  background: var(--navy-deep);
  color: #f3efe2;
  padding: .9rem 0;
  position: sticky;
  top: 0;
  z-index: 50;
}
.header-inner { display: flex; align-items: center; justify-content: space-between; gap: 1rem; flex-wrap: wrap; }
.brand {
  color: #f3efe2; text-decoration: none;
  font-family: Georgia, serif; font-size: 1.35rem; font-weight: bold;
}
.brand:hover { color: #fff; }
.brand-mark { color: var(--amber); margin-right: .35rem; }
.site-header nav { display: flex; gap: 1.1rem; flex-wrap: wrap; }
.site-header nav a { color: #d9dcec; text-decoration: none; font-size: .95rem; }
.site-header nav a:hover { color: #fff; text-decoration: underline; }

/* ---------- hero ---------- */
.hero {
  background: linear-gradient(180deg, var(--navy-deep) 0%, var(--navy) 100%);
  color: #f5f1e3;
  padding: 3.5rem 0 3rem;
  text-align: center;
}
.hero .kicker {
  text-transform: uppercase; letter-spacing: .18em; font-size: .8rem;
  color: var(--amber); margin: 0 0 1rem; font-weight: 700;
}
.hero h1 { color: #fffdf4; font-size: 2.6rem; margin: 0 0 1rem; }
.hero p.lede { font-size: 1.15rem; max-width: 640px; margin: 0 auto 1.6rem; color: #d9dcec; }
.hero-cta { display: flex; gap: .8rem; justify-content: center; flex-wrap: wrap; }

.btn {
  display: inline-block;
  background: var(--amber); color: #1b1405 !important;
  padding: .75rem 1.5rem; border-radius: var(--radius);
  text-decoration: none; font-weight: 700; border: 0; cursor: pointer;
}
.btn:hover { background: var(--amber-dark); color: #fff !important; }
.btn-outline {
  display: inline-block; padding: .75rem 1.5rem; border-radius: var(--radius);
  border: 2px solid #d9dcec; color: #f3efe2 !important; text-decoration: none; font-weight: 700;
}
.btn-outline:hover { background: rgba(255,255,255,.12); color: #fff !important; }

/* ---------- sections, cards ---------- */
.section { padding: 2.5rem 0; }
.section h2 { text-align: center; border: 0; font-size: 1.7rem; }
.cards { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: 1.25rem; margin-top: 1.5rem; }
.card {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 1.4rem; display: flex; flex-direction: column;
  border-top: 4px solid var(--amber);
}
.card .kicker { text-transform: uppercase; letter-spacing: .12em; font-size: .75rem; color: var(--amber-dark); margin: 0 0 .5rem; font-weight: 700; }
.card h3 { margin: 0 0 .5rem; font-size: 1.25rem; }
.card h3 a { color: var(--navy-dark); text-decoration: none; }
.card h3 a:hover { text-decoration: underline; }
.card p { color: var(--ink-soft); font-size: .98rem; margin: 0 0 1rem; flex: 1; }
.card .read-more { font-weight: 700; font-size: .95rem; }

/* facts strip */
.facts { background: var(--navy-dark); color: #e8e4d2; padding: 2.2rem 0; }
.facts h2 { color: #fff; border: 0; text-align: center; margin-top: 0; }
.fact-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(220px, 1fr)); gap: 1.25rem; margin-top: 1.2rem; }
.fact { text-align: center; padding: 0 .5rem; }
.fact .num { font-family: Georgia, serif; font-size: 1.9rem; color: var(--amber); font-weight: bold; }
.fact .lbl { font-size: .92rem; color: #c9c4ae; }

/* problem columns */
.problem-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(260px, 1fr)); gap: 1.25rem; margin-top: 1.5rem; }
.problem {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 1.4rem;
}
.problem h3 { margin-top: 0; color: var(--navy); }
.problem p { color: var(--ink-soft); font-size: .97rem; margin-bottom: 0; }

/* big CTA band */
.cta-band { background: var(--amber-soft); border-top: 3px solid var(--amber); border-bottom: 3px solid var(--amber); padding: 2.5rem 0; text-align: center; }
.cta-band h2 { border: 0; margin-top: 0; }
.cta-band p { max-width: 620px; margin: 0 auto 1.4rem; color: var(--ink-soft); }

/* ---------- article ---------- */
.post { padding: 2.5rem 0; }
.post .kicker { text-transform: uppercase; letter-spacing: .14em; font-size: .78rem; color: var(--amber-dark); font-weight: 700; margin-bottom: .4rem; }
.byline { color: var(--ink-soft); font-size: .92rem; margin: 0 0 1.6rem; }
.post ol li, .post ul li { margin-bottom: .5rem; }

/* ---------- callouts ---------- */
.tax-note {
  background: #eef1f6; border-left: 4px solid var(--navy);
  padding: .9rem 1.1rem; border-radius: 0 var(--radius) var(--radius) 0;
  font-size: .92rem; margin: 0 0 1.8rem; color: var(--ink-soft);
}

.product-cta {
  background: var(--navy-dark); color: #f0ece0;
  border-radius: var(--radius); padding: 1.8rem; margin: 2.2rem 0;
  border-top: 4px solid var(--amber);
}
.product-cta h3 { margin-top: 0; color: #fff; font-size: 1.35rem; }
.product-cta p { color: #d9d4c2; }
.product-cta .btn { margin-top: .4rem; }

.related { margin-top: 2.5rem; padding-top: 1.5rem; border-top: 2px solid var(--amber-soft); }
.related h3 { margin-top: 0; }
.related ul { padding-left: 1.2rem; }

/* ---------- footer ---------- */
.site-footer {
  background: var(--navy-deep); color: #c9cddb;
  padding: 2.2rem 0 1.6rem; margin-top: 3rem; font-size: .92rem;
}
.site-footer a { color: #f0e9d2; }
.footer-grid { display: flex; justify-content: space-between; gap: 2rem; flex-wrap: wrap; }
.footer-brand { font-family: Georgia, serif; font-size: 1.2rem; color: #fff; margin-bottom: .4rem; }
.footer-tag { font-style: italic; color: #9aa0b5; }
.site-footer nav { display: flex; gap: 1.1rem; flex-wrap: wrap; align-content: flex-start; }
.footer-legal { margin-top: 1.6rem; padding-top: 1.2rem; border-top: 1px solid rgba(255,255,255,.15); font-size: .82rem; color: #8f96ab; }

/* ---------- responsive ---------- */
@media (max-width: 640px) {
  body { font-size: 1rem; }
  .hero h1 { font-size: 1.9rem; }
  .hero { padding: 2.5rem 0 2rem; }
  h1 { font-size: 1.7rem; }
  table { font-size: .85rem; }
}