/* ═══════════════════════════════════════════════════════════════════
   TAX CLEARANCE — Global Design System
   ═══════════════════════════════════════════════════════════════════ */

@import url('https://fonts.googleapis.com/css2?family=Inter:wght@300;400;500;600;700;800;900&family=Merriweather:ital,wght@0,300;0,400;0,700;1,400&family=Space+Grotesk:wght@400;500;600;700&display=swap');

/* ─── Custom Properties ──────────────────────────────────────────── */
:root {
  --navy:       #0a0e1a;
  --navy-800:   #111827;
  --navy-700:   #1a2236;
  --navy-600:   #1e2d42;
  --navy-500:   #243447;

  --indigo:     #6366f1;
  --indigo-600: #4f46e5;
  --indigo-400: #818cf8;
  --indigo-light: rgba(99,102,241,0.12);

  --amber:      #f59e0b;
  --amber-400:  #fbbf24;
  --amber-light: rgba(245,158,11,0.15);

  --emerald:    #10b981;
  --rose:       #f43f5e;
  --sky:        #0ea5e9;

  --white:      #ffffff;
  --gray-50:    #f9fafb;
  --gray-100:   #f3f4f6;
  --gray-200:   #e5e7eb;
  --gray-300:   #d1d5db;
  --gray-400:   #9ca3af;
  --gray-500:   #6b7280;
  --gray-600:   #4b5563;
  --gray-700:   #374151;

  --gradient-hero: linear-gradient(135deg, #0a0e1a 0%, #1a1040 50%, #0d1b2e 100%);
  --gradient-card: linear-gradient(180deg, rgba(10,14,26,0) 0%, rgba(10,14,26,0.85) 100%);
  --gradient-accent: linear-gradient(135deg, #6366f1 0%, #a855f7 100%);
  --gradient-amber: linear-gradient(135deg, #f59e0b 0%, #ef4444 100%);

  --shadow-sm:  0 1px 3px rgba(0,0,0,0.3);
  --shadow-md:  0 4px 16px rgba(0,0,0,0.25);
  --shadow-lg:  0 8px 32px rgba(0,0,0,0.3);
  --shadow-xl:  0 20px 60px rgba(0,0,0,0.4);
  --shadow-glow: 0 0 30px rgba(99,102,241,0.25);

  --radius-sm:  6px;
  --radius-md:  12px;
  --radius-lg:  20px;
  --radius-xl:  28px;
  --radius-full: 9999px;

  --transition: 0.25s cubic-bezier(0.4, 0, 0.2, 1);
  --transition-slow: 0.4s cubic-bezier(0.4, 0, 0.2, 1);

  --font-sans: 'Inter', -apple-system, BlinkMacSystemFont, sans-serif;
  --font-display: 'Space Grotesk', sans-serif;
  --font-serif: 'Merriweather', Georgia, serif;

  --nav-height: 70px;
  --max-width: 1400px;
}

/* ─── Reset & Base ───────────────────────────────────────────────── */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

html {
  scroll-behavior: smooth;
  -webkit-text-size-adjust: 100%;
}

body {
  font-family: var(--font-sans);
  background: var(--navy);
  color: var(--white);
  line-height: 1.6;
  overflow-x: hidden;
  -webkit-font-smoothing: antialiased;
}

img { max-width: 100%; height: auto; display: block; }
a { color: inherit; text-decoration: none; }
button { font-family: inherit; cursor: pointer; border: none; background: none; }
input, textarea, select { font-family: inherit; }
ul, ol { list-style: none; }

/* ─── Scrollbar ──────────────────────────────────────────────────── */
::-webkit-scrollbar { width: 6px; }
::-webkit-scrollbar-track { background: var(--navy-800); }
::-webkit-scrollbar-thumb { background: var(--indigo); border-radius: var(--radius-full); }

/* ─── Selection ──────────────────────────────────────────────────── */
::selection { background: var(--indigo); color: var(--white); }

/* ─── Navigation ─────────────────────────────────────────────────── */
.navbar {
  position: fixed;
  top: 0; left: 0; right: 0;
  height: var(--nav-height);
  z-index: 1000;
  background: rgba(10, 14, 26, 0.85);
  backdrop-filter: blur(20px);
  -webkit-backdrop-filter: blur(20px);
  border-bottom: 1px solid rgba(255,255,255,0.06);
  transition: var(--transition);
}

.navbar.scrolled {
  background: rgba(10, 14, 26, 0.97);
  box-shadow: var(--shadow-lg);
}

.nav-inner {
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 0 1.5rem;
  height: 100%;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1.5rem;
}

.nav-logo {
  display: flex;
  align-items: center;
  gap: 0.6rem;
  font-family: var(--font-display);
  font-weight: 700;
  font-size: 1.25rem;
  color: var(--white);
  flex-shrink: 0;
}

.nav-logo-icon {
  width: 36px;
  height: 36px;
  background: var(--gradient-accent);
  border-radius: var(--radius-sm);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.1rem;
  box-shadow: var(--shadow-glow);
}

.nav-logo span { color: var(--amber); }

.nav-links {
  display: flex;
  align-items: center;
  gap: 0.25rem;
}

.nav-links a {
  padding: 0.45rem 0.9rem;
  border-radius: var(--radius-sm);
  font-size: 0.875rem;
  font-weight: 500;
  color: var(--gray-300);
  transition: var(--transition);
}

.nav-links a:hover, .nav-links a.active {
  color: var(--white);
  background: rgba(255,255,255,0.08);
}

.nav-right {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  flex-shrink: 0;
}

.nav-search-btn {
  width: 38px; height: 38px;
  border-radius: var(--radius-sm);
  background: rgba(255,255,255,0.06);
  border: 1px solid rgba(255,255,255,0.08);
  color: var(--gray-300);
  display: flex;
  align-items: center;
  justify-content: center;
  transition: var(--transition);
  cursor: pointer;
}

.nav-search-btn:hover { background: rgba(255,255,255,0.12); color: var(--white); }

.btn-ea {
  background: var(--gradient-accent);
  color: var(--white);
  padding: 0.5rem 1.1rem;
  border-radius: var(--radius-full);
  font-size: 0.85rem;
  font-weight: 600;
  box-shadow: 0 4px 14px rgba(99,102,241,0.4);
  transition: var(--transition);
  white-space: nowrap;
}

.btn-ea:hover {
  transform: translateY(-1px);
  box-shadow: 0 6px 20px rgba(99,102,241,0.5);
}

/* Mobile hamburger */
.nav-toggle {
  display: none;
  width: 38px; height: 38px;
  border-radius: var(--radius-sm);
  background: rgba(255,255,255,0.06);
  border: 1px solid rgba(255,255,255,0.08);
  color: var(--white);
  align-items: center;
  justify-content: center;
  cursor: pointer;
}

/* ─── Mobile Menu ────────────────────────────────────────────────── */
.mobile-menu {
  display: none;
  position: fixed;
  top: var(--nav-height);
  left: 0; right: 0;
  background: var(--navy-800);
  border-bottom: 1px solid rgba(255,255,255,0.08);
  padding: 1rem;
  z-index: 999;
  flex-direction: column;
  gap: 0.25rem;
}

.mobile-menu.open { display: flex; }

.mobile-menu a {
  padding: 0.75rem 1rem;
  border-radius: var(--radius-sm);
  font-size: 0.95rem;
  font-weight: 500;
  color: var(--gray-300);
  transition: var(--transition);
  display: flex;
  align-items: center;
  gap: 0.75rem;
}

.mobile-menu a:hover { background: rgba(255,255,255,0.06); color: var(--white); }

/* ─── Search Overlay ─────────────────────────────────────────────── */
.search-overlay {
  position: fixed;
  inset: 0;
  background: rgba(10,14,26,0.96);
  backdrop-filter: blur(20px);
  z-index: 2000;
  display: flex;
  align-items: flex-start;
  justify-content: center;
  padding-top: 8rem;
  opacity: 0;
  visibility: hidden;
  transition: var(--transition);
}

.search-overlay.open {
  opacity: 1;
  visibility: visible;
}

.search-overlay-inner {
  width: 100%;
  max-width: 700px;
  padding: 0 1.5rem;
}

.search-overlay-input-wrap {
  position: relative;
  margin-bottom: 1.5rem;
}

.search-overlay-input {
  width: 100%;
  background: rgba(255,255,255,0.06);
  border: 1.5px solid rgba(255,255,255,0.12);
  border-radius: var(--radius-lg);
  padding: 1.1rem 4rem 1.1rem 1.5rem;
  color: var(--white);
  font-size: 1.2rem;
  outline: none;
  transition: var(--transition);
}

.search-overlay-input:focus {
  border-color: var(--indigo);
  background: rgba(99,102,241,0.06);
}

.search-overlay-input::placeholder { color: var(--gray-500); }

.search-close {
  position: absolute;
  right: 1rem;
  top: 50%;
  transform: translateY(-50%);
  color: var(--gray-400);
  font-size: 1.5rem;
  cursor: pointer;
  transition: var(--transition);
}

.search-close:hover { color: var(--white); }

.search-results-live {
  background: rgba(26,34,54,0.98);
  border: 1px solid rgba(255,255,255,0.1);
  border-radius: var(--radius-lg);
  overflow: hidden;
}

.search-result-item {
  display: flex;
  align-items: center;
  gap: 1rem;
  padding: 0.875rem 1.25rem;
  border-bottom: 1px solid rgba(255,255,255,0.06);
  cursor: pointer;
  transition: var(--transition);
}

.search-result-item:last-child { border-bottom: none; }
.search-result-item:hover { background: rgba(99,102,241,0.1); }

.search-result-img {
  width: 56px; height: 42px;
  border-radius: var(--radius-sm);
  object-fit: cover;
  flex-shrink: 0;
  background: var(--navy-600);
}

.search-result-title {
  font-size: 0.9rem;
  font-weight: 500;
  color: var(--white);
  line-height: 1.3;
}

.search-result-cat {
  font-size: 0.75rem;
  color: var(--indigo-400);
  margin-top: 0.2rem;
}

/* ─── Buttons ────────────────────────────────────────────────────── */
.btn {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  padding: 0.625rem 1.4rem;
  border-radius: var(--radius-full);
  font-size: 0.875rem;
  font-weight: 600;
  transition: var(--transition);
  cursor: pointer;
  border: none;
  text-align: center;
  justify-content: center;
}

.btn-primary {
  background: var(--gradient-accent);
  color: var(--white);
  box-shadow: 0 4px 14px rgba(99,102,241,0.35);
}
.btn-primary:hover { transform: translateY(-2px); box-shadow: 0 6px 20px rgba(99,102,241,0.5); }

.btn-amber {
  background: var(--gradient-amber);
  color: var(--white);
  box-shadow: 0 4px 14px rgba(245,158,11,0.35);
}
.btn-amber:hover { transform: translateY(-2px); box-shadow: 0 6px 20px rgba(245,158,11,0.5); }

.btn-outline {
  background: transparent;
  color: var(--white);
  border: 1.5px solid rgba(255,255,255,0.2);
}
.btn-outline:hover { border-color: var(--indigo); color: var(--indigo-400); }

.btn-ghost {
  background: rgba(255,255,255,0.06);
  color: var(--gray-300);
  border: 1px solid rgba(255,255,255,0.06);
}
.btn-ghost:hover { background: rgba(255,255,255,0.1); color: var(--white); }

.btn-sm { padding: 0.4rem 0.9rem; font-size: 0.8rem; }
.btn-lg { padding: 0.875rem 2rem; font-size: 1rem; }

/* ─── Badge / Tag ────────────────────────────────────────────────── */
.badge {
  display: inline-flex;
  align-items: center;
  gap: 0.3rem;
  padding: 0.2rem 0.65rem;
  border-radius: var(--radius-full);
  font-size: 0.72rem;
  font-weight: 600;
  letter-spacing: 0.03em;
  text-transform: uppercase;
}

/* ─── Article Card ───────────────────────────────────────────────── */
.article-card {
  background: var(--navy-700);
  border: 1px solid rgba(255,255,255,0.06);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: var(--transition);
  display: flex;
  flex-direction: column;
  position: relative;
}

.article-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-xl);
  border-color: rgba(99,102,241,0.3);
}

.article-card-img {
  position: relative;
  overflow: hidden;
  padding-bottom: 56.25%; /* Fallback for aspect-ratio: 16/9 */
  background: var(--navy-600);
}

.article-card-img img {
  position: absolute;
  top: 0; left: 0;
  width: 100%; height: 100%;
  object-fit: cover;
  transition: var(--transition-slow);
}

.article-card:hover .article-card-img img { transform: scale(1.04); }

.article-card-placeholder {
  position: absolute;
  top: 0; left: 0;
  width: 100%; height: 100%;
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 3rem;
  background: linear-gradient(135deg, var(--navy-600), var(--navy-500));
}

.article-card-body {
  padding: 1.25rem;
  flex: 1;
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.article-card-meta {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  flex-wrap: wrap;
}

.article-card-cat {
  font-size: 0.72rem;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.05em;
  padding: 0.2rem 0.6rem;
  border-radius: var(--radius-full);
}

.article-card-date {
  font-size: 0.75rem;
  color: var(--gray-500);
}

.article-card-read {
  font-size: 0.75rem;
  color: var(--gray-500);
  display: flex;
  align-items: center;
  gap: 0.25rem;
}

.article-card-title {
  font-family: var(--font-display);
  font-size: 1.05rem;
  font-weight: 600;
  line-height: 1.35;
  color: var(--white);
  transition: var(--transition);
}

.article-card:hover .article-card-title { color: var(--indigo-400); }

.article-card-excerpt {
  font-size: 0.865rem;
  color: var(--gray-400);
  line-height: 1.6;
  display: -webkit-box;
  -webkit-line-clamp: 2;
  -webkit-box-orient: vertical;
  overflow: hidden;
}

.article-card-footer {
  display: flex;
  align-items: center;
  justify-content: space-between;
  margin-top: auto;
  padding-top: 0.75rem;
  border-top: 1px solid rgba(255,255,255,0.06);
}

.article-card-views {
  font-size: 0.75rem;
  color: var(--gray-500);
  display: flex;
  align-items: center;
  gap: 0.3rem;
}

.read-more-btn {
  font-size: 0.8rem;
  font-weight: 600;
  color: var(--indigo-400);
  display: flex;
  align-items: center;
  gap: 0.3rem;
  transition: var(--transition);
}

.read-more-btn:hover { color: var(--indigo); gap: 0.5rem; }

/* ─── Section Headers ────────────────────────────────────────────── */
.section-header {
  display: flex;
  align-items: center;
  justify-content: space-between;
  margin-bottom: 1.5rem;
  gap: 1rem;
}

.section-title {
  font-family: var(--font-display);
  font-size: 1.35rem;
  font-weight: 700;
  color: var(--white);
  display: flex;
  align-items: center;
  gap: 0.5rem;
}

.section-title-accent {
  width: 4px;
  height: 1.2em;
  background: var(--gradient-accent);
  border-radius: 2px;
  flex-shrink: 0;
}

.section-link {
  font-size: 0.82rem;
  font-weight: 600;
  color: var(--indigo-400);
  display: flex;
  align-items: center;
  gap: 0.25rem;
  transition: var(--transition);
}

.section-link:hover { color: var(--indigo); }

/* ─── EA CTA Banner ──────────────────────────────────────────────── */
.ea-cta-banner {
  background: linear-gradient(135deg, rgba(99,102,241,0.15) 0%, rgba(168,85,247,0.1) 100%);
  border: 1px solid rgba(99,102,241,0.25);
  border-radius: var(--radius-xl);
  padding: 2.5rem;
  display: flex;
  align-items: center;
  gap: 2rem;
  position: relative;
  overflow: hidden;
}

.ea-cta-banner::before {
  content: '';
  position: absolute;
  top: -50%;
  right: -10%;
  width: 300px;
  height: 300px;
  background: radial-gradient(circle, rgba(99,102,241,0.15) 0%, transparent 70%);
  pointer-events: none;
}

.ea-cta-avatar {
  width: 80px; height: 80px;
  border-radius: 50%;
  background: var(--gradient-accent);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 2rem;
  flex-shrink: 0;
  box-shadow: var(--shadow-glow);
}

.ea-cta-content { flex: 1; }

.ea-cta-title {
  font-family: var(--font-display);
  font-size: 1.2rem;
  font-weight: 700;
  margin-bottom: 0.35rem;
}

.ea-cta-sub {
  font-size: 0.875rem;
  color: var(--gray-400);
  margin-bottom: 1rem;
  line-height: 1.5;
}

/* ─── Footer ─────────────────────────────────────────────────────── */
.footer {
  background: var(--navy-800);
  border-top: 1px solid rgba(255,255,255,0.06);
  padding: 4rem 1.5rem 2rem;
  margin-top: 5rem;
}

.footer-inner {
  max-width: var(--max-width);
  margin: 0 auto;
}

.footer-grid {
  display: grid;
  grid-template-columns: 2fr repeat(3, 1fr);
  gap: 3rem;
  margin-bottom: 3rem;
}

.footer-brand .nav-logo { margin-bottom: 1rem; }

.footer-desc {
  font-size: 0.875rem;
  color: var(--gray-500);
  line-height: 1.7;
  margin-bottom: 1.25rem;
}

.footer-social { display: flex; gap: 0.6rem; }

.footer-social a {
  width: 36px; height: 36px;
  border-radius: var(--radius-sm);
  background: rgba(255,255,255,0.05);
  border: 1px solid rgba(255,255,255,0.08);
  display: flex; align-items: center; justify-content: center;
  font-size: 0.9rem;
  transition: var(--transition);
  color: var(--gray-400);
}

.footer-social a:hover { background: var(--indigo); border-color: var(--indigo); color: var(--white); }

.footer-col-title {
  font-family: var(--font-display);
  font-size: 0.85rem;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  color: var(--gray-300);
  margin-bottom: 1rem;
}

.footer-links { display: flex; flex-direction: column; gap: 0.6rem; }

.footer-links a {
  font-size: 0.875rem;
  color: var(--gray-500);
  transition: var(--transition);
  display: flex;
  align-items: center;
  gap: 0.4rem;
}

.footer-links a:hover { color: var(--indigo-400); }

.footer-bottom {
  border-top: 1px solid rgba(255,255,255,0.06);
  padding-top: 1.5rem;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  flex-wrap: wrap;
}

.footer-copy {
  font-size: 0.82rem;
  color: var(--gray-600);
}

.footer-disclaimer {
  font-size: 0.78rem;
  color: var(--gray-600);
  max-width: 500px;
  text-align: right;
}

/* ─── Newsletter Form ────────────────────────────────────────────── */
.newsletter-form {
  display: flex;
  gap: 0.5rem;
  max-width: 420px;
}

.newsletter-input {
  flex: 1;
  background: rgba(255,255,255,0.06);
  border: 1px solid rgba(255,255,255,0.1);
  border-radius: var(--radius-full);
  padding: 0.625rem 1.1rem;
  color: var(--white);
  font-size: 0.875rem;
  outline: none;
  transition: var(--transition);
}

.newsletter-input:focus {
  border-color: var(--indigo);
  background: rgba(99,102,241,0.06);
}

.newsletter-input::placeholder { color: var(--gray-500); }

/* ─── Loader / Spinner ───────────────────────────────────────────── */
.spinner {
  width: 32px; height: 32px;
  border: 3px solid rgba(99,102,241,0.2);
  border-top-color: var(--indigo);
  border-radius: 50%;
  animation: spin 0.8s linear infinite;
  margin: 0 auto;
}

@keyframes spin { to { transform: rotate(360deg); } }

.load-more-container {
  display: flex;
  justify-content: center;
  padding: 2rem 0;
}

/* ─── Toast notifications ────────────────────────────────────────── */
.toast-container {
  position: fixed;
  bottom: 1.5rem;
  right: 1.5rem;
  z-index: 5000;
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.toast {
  background: var(--navy-700);
  border: 1px solid rgba(255,255,255,0.1);
  border-left: 4px solid var(--indigo);
  border-radius: var(--radius-md);
  padding: 0.875rem 1.25rem;
  font-size: 0.875rem;
  color: var(--white);
  box-shadow: var(--shadow-lg);
  animation: slideIn 0.3s ease;
  max-width: 320px;
}

.toast.success { border-left-color: var(--emerald); }
.toast.error { border-left-color: var(--rose); }

@keyframes slideIn {
  from { transform: translateX(100%); opacity: 0; }
  to { transform: translateX(0); opacity: 1; }
}

/* ─── Scroll Reveal ──────────────────────────────────────────────── */
.reveal {
  opacity: 0;
  transform: translateY(20px);
  transition: opacity 0.6s ease, transform 0.6s ease;
}
.reveal.visible {
  opacity: 1;
  transform: translateY(0);
}

/* ─── IRS ticker ─────────────────────────────────────────────────── */
.irs-ticker {
  background: linear-gradient(90deg, rgba(239,68,68,0.1), rgba(245,158,11,0.05));
  border: 1px solid rgba(239,68,68,0.2);
  border-radius: var(--radius-md);
  padding: 0.625rem 1rem;
  display: flex;
  align-items: center;
  gap: 0.75rem;
  overflow: hidden;
}

.ticker-label {
  font-size: 0.72rem;
  font-weight: 800;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  color: var(--rose);
  white-space: nowrap;
  padding-right: 0.75rem;
  border-right: 1px solid rgba(239,68,68,0.3);
  flex-shrink: 0;
}

.ticker-items {
  overflow: hidden;
  flex: 1;
}

.ticker-track {
  display: flex;
  gap: 3rem;
  animation: ticker 30s linear infinite;
}

.ticker-item {
  font-size: 0.82rem;
  color: var(--gray-300);
  white-space: nowrap;
  cursor: pointer;
  transition: var(--transition);
}

.ticker-item:hover { color: var(--amber); }

@keyframes ticker {
  from { transform: translateX(0); }
  to { transform: translateX(-50%); }
}

/* ─── Responsive ─────────────────────────────────────────────────── */
@media (max-width: 1024px) {
  .nav-links { display: none; }
  .nav-toggle { display: flex; }

  .footer-grid { grid-template-columns: 1fr 1fr; gap: 2rem; }
}

@media (max-width: 768px) {
  :root { --nav-height: 60px; }

  .ea-cta-banner { flex-direction: column; text-align: center; padding: 2rem; }
  .footer-grid { grid-template-columns: 1fr; gap: 2rem; }
  .footer-disclaimer { text-align: left; }
  .newsletter-form { flex-direction: column; }
}

@media (max-width: 480px) {
  .nav-logo-text { display: none; }
  .btn-ea { display: none; }
}

/* ─── Utility classes ────────────────────────────────────────────── */
.container { max-width: var(--max-width); margin: 0 auto; padding: 0 1.5rem; }
.pt-nav { padding-top: var(--nav-height); }
.text-gradient { background: var(--gradient-accent); -webkit-background-clip: text; -webkit-text-fill-color: transparent; background-clip: text; }
.text-amber { color: var(--amber); }
.text-muted { color: var(--gray-500); }
.flex-center { display: flex; align-items: center; justify-content: center; }
.gap-1 { gap: 0.5rem; }
.gap-2 { gap: 1rem; }
.sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0,0,0,0); border: 0; }