/* Encino Tax Services — sitio estático. Edita los colores y medidas aquí. */
:root {
  --navy: #10283f;
  --navy-deep: #0c2033;
  --navy-soft: #1a354d;
  --gold: #e6ba62;
  --gold-dark: #806020;
  --gold-pale: #fbf5e8;
  --ink: #182f43;
  --muted: #536574;
  --line: #dce3e8;
  --white: #fff;
  --mist: #f3f6f8;
  --max-width: 1180px;
  --font-body: -apple-system, BlinkMacSystemFont, "Segoe UI", Arial, sans-serif;
  --font-display: Georgia, "Times New Roman", serif;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 2rem; }
body { margin: 0; background: var(--white); color: var(--ink); font-family: var(--font-body); font-size: 1rem; line-height: 1.7; -webkit-font-smoothing: antialiased; }
img { display: block; max-width: 100%; }
a { color: inherit; text-decoration-thickness: 1px; text-underline-offset: .25em; }
button, summary, a { -webkit-tap-highlight-color: transparent; }
a:focus-visible, summary:focus-visible { outline: 3px solid #a77b26; outline-offset: 5px; border-radius: 2px; }
.hero a:focus-visible, .site-header a:focus-visible, .contact a:focus-visible, .site-footer a:focus-visible { outline-color: var(--gold); }
h1, h2, h3, p { margin-top: 0; }
h1, h2 { font-family: var(--font-display); font-weight: 400; letter-spacing: -.045em; line-height: 1.08; }
h1 { margin-bottom: 1.65rem; font-size: clamp(3.2rem, 5.8vw, 5.25rem); }
h2 { margin-bottom: 0; font-size: clamp(2.3rem, 4vw, 3.5rem); }
h3 { margin-bottom: .8rem; font-size: 1.25rem; line-height: 1.4; letter-spacing: -.018em; }
p { margin-bottom: 1.25rem; }
.container { width: min(var(--max-width), calc(100% - 3rem)); margin-inline: auto; }
.section { padding-block: 6rem; }
.eyebrow { margin-bottom: 1rem; color: var(--gold-dark); font-size: .8125rem; font-weight: 700; letter-spacing: .14em; line-height: 1.6; }
.eyebrow.light { color: var(--gold); }
.icon-library { position: absolute; width: 0; height: 0; overflow: hidden; }
.icon { width: 1.5rem; height: 1.5rem; fill: none; stroke: currentColor; stroke-width: 1.5; stroke-linecap: round; stroke-linejoin: round; flex-shrink: 0; }
.skip-link { position: absolute; top: -5rem; left: 1rem; z-index: 100; padding: .75rem 1rem; color: var(--navy); background: var(--gold); font-weight: 700; }
.skip-link:focus { top: 1rem; }
.sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip-path: inset(50%); white-space: nowrap; border: 0; }
.top-bar { background: var(--navy-deep); color: #c4d0db; border-bottom: 1px solid #2c4155; font-size: .8125rem; }
.top-bar-inner { display: flex; justify-content: space-between; gap: 1rem; padding-block: .6rem; }
.separator { padding-inline: .65rem; color: var(--gold); }
.site-header { background: var(--navy); color: var(--white); }
.header-inner { min-height: 100px; display: flex; align-items: center; justify-content: space-between; gap: 2rem; }
.brand { display: block; flex-shrink: 0; }
/* El logo original es transparente. Este encuadre oculta su margen vacío sin modificarlo. */
.logo-crop { display: block; position: relative; width: 240px; aspect-ratio: 3857 / 1014; overflow: hidden; }
.logo-crop img { position: absolute; width: 145.84%; max-width: none; height: auto; left: -22.92%; top: -171.9%; }
nav { display: flex; align-items: center; flex-wrap: wrap; gap: 1.65rem; }
nav a { padding-block: .6rem; text-decoration: none; color: #ecf0f5; font-size: .9375rem; }
nav a:hover { color: var(--gold); }
.header-phone { display: flex; align-items: center; gap: .6rem; color: var(--gold); font-weight: 600; white-space: nowrap; text-decoration: none; font-size: .9375rem; }
.header-phone:hover { text-decoration: underline; }
.hero { color: var(--white); background: var(--navy); padding-top: 3.8rem; }
.hero-grid { display: grid; grid-template-columns: 1.2fr 1fr; align-items: center; gap: 6rem; padding-bottom: 4.5rem; }
.hero h1 em { color: var(--gold); font-weight: 400; }
.hero-description { max-width: 34rem; color: #c8d4de; font-size: 1.0625rem; line-height: 1.8; }
.button-row { display: flex; flex-wrap: wrap; gap: .9rem; margin-top: 2rem; }
.button { display: inline-flex; align-items: center; justify-content: center; min-height: 50px; padding: .75rem 1.3rem; border: 1px solid transparent; border-radius: 3px; font-size: .9375rem; line-height: 1.5; font-weight: 600; text-decoration: none; text-align: center; transition: background .18s ease, border-color .18s ease, transform .18s ease; }
.button:hover { transform: translateY(-2px); }
.button-gold { color: var(--navy-deep); background: var(--gold); }
.button-gold:hover { background: #f0cc86; }
.button-outline { color: var(--white); border-color: #698095; background: transparent; }
.button-outline:hover { background: #234059; border-color: var(--gold); }
.button-navy { color: var(--white); background: var(--navy); }
.button-navy:hover { background: var(--navy-soft); }
.hero-note { margin: 1.2rem 0 0; color: #b4c4d1; font-size: .875rem; }
.identity-panel { position: relative; padding: 2.2rem 2.5rem 1.8rem; background: var(--navy-soft); border: 1px solid #536071; border-top: 3px solid var(--gold); box-shadow: 14px 14px 0 #0c2033; }
.panel-kicker { color: #c9d5df; margin: 0 0 3.5rem; font-size: .75rem; letter-spacing: .12em; text-align: center; }
.panel-logo { width: 100%; margin-bottom: 3rem; }
.panel-rule { width: 3rem; height: 1px; margin: 0 auto 1.5rem; background: var(--gold); }
.panel-title { margin-bottom: 1.5rem; font-family: var(--font-display); font-size: 1.375rem; line-height: 1.6; text-align: center; }
.panel-services { display: flex; flex-wrap: wrap; justify-content: center; gap: .55rem; margin-bottom: 2.7rem; }
.panel-services span { padding: .35rem .55rem; border: 1px solid #526678; color: #d6e0e8; font-size: .8125rem; }
.panel-bottom { display: flex; justify-content: space-between; gap: 1rem; padding-top: 1.1rem; border-top: 1px solid #526678; font-size: .8125rem; color: #d7e0e9; }
.panel-bottom span:first-child { color: var(--gold); font-weight: 600; letter-spacing: .08em; }
.trust-strip { display: grid; grid-template-columns: repeat(3, 1fr); padding-block: 1.9rem; border-top: 1px solid #43576a; }
.trust-strip > div { display: flex; align-items: center; gap: 1.3rem; }
.trust-strip > div + div { padding-left: 2rem; border-left: 1px solid #43576a; }
.trust-strip strong { font-family: var(--font-display); color: var(--gold); font-size: 2rem; font-weight: 400; line-height: 1.2; }
.trust-strip span { color: #c8d4de; font-size: .875rem; line-height: 1.6; }
.section-heading { display: flex; align-items: flex-end; justify-content: space-between; gap: 3rem; margin-bottom: 2.9rem; }
.section-heading > p { width: 24rem; max-width: 45%; margin: 0; color: var(--muted); }
.services-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1.25rem; }
.service-card { display: flex; flex-direction: column; align-items: flex-start; padding: 2rem; border: 1px solid var(--line); border-radius: 3px; background: var(--white); }
.service-top { width: 100%; display: flex; align-items: center; justify-content: space-between; margin-bottom: 1.75rem; color: var(--gold-dark); }
.service-top .icon { width: 2rem; height: 2rem; }
.service-top > span { color: var(--muted); font-size: .8125rem; font-weight: 600; letter-spacing: .08em; }
.service-card p { color: var(--muted); margin-bottom: 1.5rem; font-size: 1rem; }
.service-card a { margin-top: auto; color: var(--ink); font-size: .875rem; font-weight: 600; }
.service-card a:hover { color: var(--gold-dark); }
.service-card.featured { background: var(--gold-pale); border-color: #d4ba83; }
.about { padding-block: 4.5rem; background: var(--mist); }
.about-grid { display: grid; grid-template-columns: .92fr 1.1fr; gap: 5rem; align-items: center; }
.about-statement { color: var(--white); background: var(--navy); padding: 3rem; border-bottom: 4px solid var(--gold); }
.statement { font-family: var(--font-display); font-size: clamp(2.3rem, 3.3vw, 3rem); letter-spacing: -.035em; line-height: 1.22; margin-block: 2rem 2.5rem; }
.statement-signature { display: flex; flex-direction: column; border-top: 1px solid #526678; padding-top: 1.4rem; }
.statement-signature span { color: var(--gold); font-family: var(--font-display); font-size: 1.5rem; font-style: italic; }
.statement-signature small { color: #c7d4df; font-size: .875rem; }
.about-copy h2 { margin-bottom: 1.5rem; }
.about-copy > p:not(.eyebrow) { color: var(--muted); }
.check-list { padding: 0; margin: 1.5rem 0 0; list-style: none; }
.check-list li { display: flex; gap: .75rem; align-items: flex-start; margin-bottom: .65rem; font-size: .9375rem; }
.check-list .icon { color: var(--gold-dark); margin-top: .1rem; }
.process-grid { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(3, 1fr); gap: 3rem; }
.process-grid li { border-top: 1px solid var(--line); padding-top: 1.6rem; }
.step-number { display: block; margin-bottom: 1.35rem; color: var(--gold-dark); font-family: var(--font-display); font-size: 2.5rem; line-height: 1; }
.process-grid p { margin-bottom: 0; color: var(--muted); }
.faq { background: var(--mist); }
.faq-grid { display: grid; grid-template-columns: .8fr 1.2fr; gap: 5rem; }
.faq h2 { margin-bottom: 1.4rem; }
.faq-grid > div:first-child > p:not(.eyebrow) { color: var(--muted); }
.text-link { font-size: .9375rem; font-weight: 600; }
.text-link:hover { color: var(--gold-dark); }
.faq-list { border-top: 1px solid #c6d1da; }
details { border-bottom: 1px solid #c6d1da; }
summary { position: relative; list-style: none; cursor: pointer; padding: 1.4rem 2.5rem 1.4rem 0; font-size: 1.0625rem; font-weight: 600; line-height: 1.5; }
summary::-webkit-details-marker { display: none; }
summary::after { content: "+"; position: absolute; right: .3rem; top: 1.15rem; color: var(--gold-dark); font-size: 1.65rem; line-height: 1.5; font-weight: 400; }
details[open] summary::after { content: "−"; }
summary:hover { color: var(--gold-dark); }
.faq-answer { padding-right: 1rem; padding-bottom: 1.4rem; color: var(--muted); }
.faq-answer p { margin-bottom: 0; }
.faq-answer a { overflow-wrap: anywhere; }
.contact { color: var(--white); background: var(--navy); }
.contact-heading { max-width: 39rem; margin-bottom: 3rem; }
.contact-heading h2 { font-size: clamp(2.8rem, 4.7vw, 4.3rem); margin-bottom: 1.3rem; }
.contact-heading > p:last-child { color: #c8d4de; font-size: 1.0625rem; }
.contact-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1.5rem; }
.contact-card { display: flex; flex-direction: column; align-items: flex-start; padding: 1.6rem; border: 1px solid #526678; border-radius: 3px; }
.contact-card > .icon { color: var(--gold); width: 1.8rem; height: 1.8rem; margin-bottom: 1.5rem; }
.contact-label { margin-bottom: .75rem; color: var(--gold); font-size: .8125rem; font-weight: 600; letter-spacing: .12em; }
.contact-value { font-family: var(--font-display); font-size: 1.5rem; line-height: 1.5; text-decoration: none; overflow-wrap: anywhere; }
.contact-value:hover { text-decoration: underline; }
.contact-value.email { font-family: var(--font-body); font-size: 1.125rem; }
address { font-style: normal; line-height: 1.6; font-size: 1.0625rem; }
.contact-card > p:not(.contact-label) { margin-top: .75rem; margin-bottom: 1.5rem; color: #c4d1dc; font-size: .875rem; }
.contact-card > .button { margin-top: auto; width: 100%; font-size: .875rem; padding-inline: .65rem; }
.contact-note { color: #b7c8d5; font-size: .875rem; margin: 1.8rem 0 0; max-width: 46rem; }
.site-footer { color: #becdd9; background: var(--navy-deep); }
.footer-main { display: flex; justify-content: space-between; align-items: center; gap: 2rem; padding-block: 2.6rem; }
.footer-main p { margin: 0; font-size: .875rem; }
.footer-main > a:last-child { color: var(--gold); font-size: .875rem; }
.footer-main .logo-crop { width: 205px; }
.footer-bottom { display: flex; justify-content: space-between; gap: 2rem; border-top: 1px solid #3c5062; padding-block: 1.2rem; }
.footer-bottom small { font-size: .75rem; }
@media (min-width: 1600px) { .hero-grid { gap: 7rem; } }
@media (max-width: 1100px) {
  .header-inner { gap: 1.5rem; flex-wrap: wrap; padding-block: 1rem; }
  .header-inner nav { order: 3; width: 100%; justify-content: center; gap: 2rem; }
  .hero-grid { gap: 3rem; }
  .identity-panel { padding-inline: 1.6rem; }
  .about-grid, .faq-grid { gap: 3rem; }
  .service-card { padding: 1.6rem; }
  .contact-grid { gap: 1rem; }
  .contact-card { padding: 1.25rem; }
  .contact-value { font-size: 1.35rem; }
  .trust-strip > div { gap: .8rem; }
  .trust-strip > div + div { padding-left: 1.25rem; }
}
@media (max-width: 800px) {
  .section { padding-block: 4rem; }
  .hero { padding-top: 3rem; }
  .hero-grid { grid-template-columns: 1fr; gap: 3rem; padding-bottom: 3.5rem; }
  .hero-copy { max-width: 38rem; }
  h1 { font-size: clamp(3.5rem, 8vw, 4.5rem); }
  .identity-panel { width: min(100%, 30rem); justify-self: center; padding: 2rem; }
  .panel-kicker { margin-bottom: 2.5rem; }
  .panel-logo { margin-bottom: 2rem; }
  .panel-services { margin-bottom: 2rem; }
  .trust-strip { gap: 1rem; }
  .trust-strip > div { flex-direction: column; align-items: flex-start; gap: .55rem; }
  .trust-strip > div + div { padding-left: 1rem; }
  .trust-strip strong { font-size: 1.8rem; }
  .trust-strip span { font-size: .8125rem; }
  .section-heading { align-items: flex-start; flex-direction: column; gap: 1.5rem; margin-bottom: 2rem; }
  .section-heading > p { max-width: 100%; width: 32rem; }
  .services-grid { grid-template-columns: repeat(2, 1fr); }
  .about-grid { grid-template-columns: 1fr; gap: 2.5rem; }
  .about-statement { padding: 2.5rem; }
  .statement { font-size: 2.8rem; max-width: 28rem; }
  .process-grid { gap: 1.5rem; }
  .process-grid h3 { font-size: 1.125rem; }
  .faq-grid { grid-template-columns: 1fr; gap: 2rem; }
  .contact-grid { grid-template-columns: 1fr; gap: 1.25rem; }
  .contact-card { padding: 1.8rem; }
  .contact-card > .button { width: 100%; min-width: 0; }
  .contact-value { font-size: 1.65rem; }
  .contact-value.email { font-size: 1.25rem; }
  .footer-main { flex-wrap: wrap; }
  .footer-bottom { flex-direction: column; gap: .5rem; }
}
@media (max-width: 520px) {
  .container { width: calc(100% - 2.25rem); }
  .top-bar-inner { font-size: .75rem; align-items: center; gap: .5rem; }
  .top-bar-inner > span:first-child { max-width: 12.5rem; }
  .separator { padding-inline: .25rem; }
  .header-inner { justify-content: center; gap: .7rem; padding-block: 1.25rem .75rem; }
  .header-inner .logo-crop { width: 240px; max-width: 100%; }
  .header-phone { font-size: .875rem; }
  .header-phone .icon { width: 1rem; height: 1rem; }
  .header-inner nav { gap: .35rem 1.05rem; }
  nav a { font-size: .875rem; }
  .hero { padding-top: 2.7rem; }
  h1 { font-size: clamp(3rem, 12vw, 4rem); }
  h2 { font-size: 2.3rem; }
  .hero-description { font-size: 1rem; }
  .button-row { gap: .75rem; }
  .button-row .button { width: 100%; }
  .hero-note { font-size: .8125rem; }
  .identity-panel { padding: 1.7rem 1.4rem; box-shadow: 7px 7px 0 #0c2033; }
  .panel-kicker { font-size: .75rem; margin-bottom: 2rem; }
  .panel-title { font-size: 1.25rem; }
  .panel-bottom { font-size: .75rem; }
  .trust-strip { grid-template-columns: 1fr; padding-block: 1.7rem; gap: 1.2rem; }
  .trust-strip > div { flex-direction: row; align-items: center; gap: 1.2rem; }
  .trust-strip > div + div { border-left: 0; border-top: 1px solid #43576a; padding-left: 0; padding-top: 1.2rem; }
  .trust-strip strong { min-width: 6.5rem; }
  .trust-strip span { font-size: .875rem; }
  .services-grid { grid-template-columns: 1fr; }
  .service-card { padding: 1.7rem; }
  .service-top { margin-bottom: 1.25rem; }
  .about-statement { padding: 2rem; }
  .statement { font-size: 2.35rem; }
  .process-grid { grid-template-columns: 1fr; gap: 2rem; }
  .process-grid h3 { font-size: 1.25rem; }
  .step-number { font-size: 2.15rem; margin-bottom: 1rem; }
  .contact-card { padding: 1.5rem; }
  .contact-heading h2 { font-size: 2.8rem; }
  .footer-main { flex-direction: column; align-items: flex-start; gap: 1.4rem; }
}
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } .button { transition: none; } .button:hover { transform: none; } }
@media print {
  .top-bar, nav, .header-phone, .button, .skip-link, .panel-services, .footer-main > a:last-child { display: none; }
  body, .hero, .contact, .site-footer, .site-header, .about-statement { background: white; color: #10283f; }
  .section { padding-block: 1.8rem; }
  .hero { padding-top: 1.5rem; }
  .hero-grid, .about-grid, .faq-grid { display: block; }
  .hero-grid { padding-bottom: 1rem; }
  .identity-panel { display: none; }
  .hero-description, .hero-note, .contact-heading > p:last-child, .contact-card > p:not(.contact-label), .contact-note { color: #536574; }
  h1 { font-size: 2.5rem; }
  h2 { font-size: 2rem; }
  .services-grid { grid-template-columns: repeat(2, 1fr); }
  .service-card, .contact-card { break-inside: avoid; }
  .service-card a { display: none; }
  .contact-grid { grid-template-columns: repeat(3, 1fr); }
  .contact-card { padding: 1rem; }
  .contact-value, .contact-value.email { font-size: 1rem; }
  .trust-strip, .process { display: none; }
  .about-statement { padding: 0 0 1.5rem; margin-bottom: 1.5rem; }
  .statement { font-size: 1.8rem; margin-block: 1rem; }
  .statement-signature small, .statement-signature span { color: #10283f; }
  .footer-main { padding-block: 1rem; }
  .footer-bottom { border-color: #dce3e8; }
}