/* napervilletaxcpa.com - hand-written, no framework */
:root {
  --navy: #10294a;
  --navy-2: #0b1d36;
  --navy-3: #1b3b66;
  --gold: #d9a63d;
  --gold-d: #b8871f;
  --ink: #1c2733;
  --muted: #566272;
  --line: #e3dfd3;
  --bg: #fbfaf6;
  --bg-alt: #f2efe6;
  --card: #ffffff;
  --link: #0b5aa5;
  --link-d: #083f75;
  --ok: #1d6b4f;
  --ok-bg: #e8f4ee;
  --info-bg: #e9f1fa;
  --warn: #8a5a00;
  --warn-bg: #fff4dc;
  --bad: #9b1c1c;
  --bad-bg: #fdecec;
  --radius: 12px;
  --shadow: 0 1px 2px rgba(16,41,74,.06), 0 6px 20px rgba(16,41,74,.08);
  --serif: Georgia, "Iowan Old Style", "Palatino Linotype", "Times New Roman", serif;
  --sans: system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  color-scheme: light;
}
*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; }
body { margin: 0; font: 1.0625rem/1.65 var(--sans); color: var(--ink); background: var(--bg); }
img, svg { max-width: 100%; height: auto; }
a { color: var(--link); text-decoration-thickness: 1px; text-underline-offset: 2px; }
a:hover { color: var(--link-d); }
:focus-visible { outline: 3px solid var(--gold); outline-offset: 2px; border-radius: 3px; }
.wrap { width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 20px; }
.wrap.wide { max-width: 1180px; padding-top: 32px; padding-bottom: 56px; }
.narrow { max-width: 820px; }
.sr-only, .skip:not(:focus) { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
.skip:focus { position: fixed; top: 8px; left: 8px; z-index: 100; background: #fff; color: var(--navy); padding: 10px 16px; border-radius: 8px; box-shadow: var(--shadow); }
h1, h2, h3, h4 { font-family: var(--serif); color: var(--navy); line-height: 1.2; margin: 0 0 .5em; }
h1 { font-size: clamp(1.9rem, 4.2vw, 2.7rem); }
h2 { font-size: clamp(1.45rem, 3vw, 1.9rem); }
h3 { font-size: 1.2rem; }
.ico { width: 1.25em; height: 1.25em; flex: none; vertical-align: -0.2em; }
.ico.sm { width: 1em; height: 1em; vertical-align: -0.12em; }

/* buttons */
.btn { display: inline-flex; align-items: center; justify-content: center; gap: .5em; padding: .7em 1.2em; border-radius: 999px; font: 600 .98rem/1.2 var(--sans); text-decoration: none; border: 2px solid transparent; cursor: pointer; transition: transform .12s, background .12s, color .12s, border-color .12s; }
.btn:hover { transform: translateY(-1px); }
.btn-gold { background: var(--gold); color: var(--navy-2); }
.btn-gold:hover { background: #e6b84f; color: var(--navy-2); }
.btn-navy { background: var(--navy); color: #fff; }
.btn-navy:hover { background: var(--navy-3); color: #fff; }
.btn-ghost { border-color: rgba(255,255,255,.65); color: #fff; }
.btn-ghost:hover { background: rgba(255,255,255,.12); color: #fff; }
.btn-lg { padding: .85em 1.5em; font-size: 1.05rem; }
.btn-block { display: flex; width: 100%; }

/* header */
.site-header { position: sticky; top: -36px; z-index: 50; background: #fff; box-shadow: 0 1px 0 var(--line), 0 6px 18px rgba(16,41,74,.06); }
.topbar { background: var(--navy-2); color: #d5deea; font-size: .85rem; height: 36px; }
.topbar .wrap { display: flex; justify-content: space-between; align-items: center; height: 36px; gap: 12px; }
.topbar-phone { display: inline-flex; align-items: center; gap: 8px; color: #fff; text-decoration: none; font-weight: 600; }
.topbar-phone .phone-img { height: 18px; width: auto; }
.bar { display: flex; align-items: center; justify-content: space-between; gap: 18px; min-height: 72px; }
.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; color: var(--navy); }
.logo-mark { width: 44px; height: 44px; flex: none; }
.brand-text { display: flex; flex-direction: column; line-height: 1.1; }
.brand-text strong { font: 700 1.2rem/1.1 var(--serif); letter-spacing: .01em; }
.brand-text em { font: 600 .82rem/1.2 var(--sans); font-style: normal; color: var(--muted); letter-spacing: .04em; text-transform: uppercase; }
.nav-toggle { display: none; align-items: center; gap: 8px; background: var(--navy); color: #fff; border: 0; padding: 10px 14px; border-radius: 10px; font: 600 .95rem var(--sans); cursor: pointer; }
.nav-toggle .bars, .nav-toggle .bars::before, .nav-toggle .bars::after { display: block; width: 18px; height: 2px; background: #fff; border-radius: 2px; content: ""; position: relative; }
.nav-toggle .bars::before { position: absolute; top: -6px; }
.nav-toggle .bars::after { position: absolute; top: 6px; }
.primary-nav ul { list-style: none; margin: 0; padding: 0; display: flex; align-items: center; gap: 2px; }
.primary-nav > ul > li { position: relative; }
.primary-nav a { display: block; padding: 10px 11px; color: var(--navy); text-decoration: none; font-weight: 600; font-size: .96rem; border-radius: 8px; }
.primary-nav a:hover, .primary-nav a[aria-current] { background: var(--bg-alt); }
.primary-nav .nav-cta a { margin-left: 8px; color: var(--navy-2); }
.sub-toggle { display: none; }
.primary-nav .sub { display: none; position: absolute; left: 0; top: 100%; min-width: 250px; background: #fff; border: 1px solid var(--line); border-radius: 12px; box-shadow: var(--shadow); padding: 8px; flex-direction: column; align-items: stretch; gap: 0; z-index: 60; }
.primary-nav .sub a { font-weight: 500; padding: 9px 12px; }
.primary-nav .has-sub:hover > .sub, .primary-nav .has-sub:focus-within > .sub { display: flex; }

/* hero */
.hero { background: radial-gradient(1200px 400px at 85% -10%, rgba(217,166,61,.25), transparent 60%), linear-gradient(135deg, var(--navy-2), var(--navy) 55%, var(--navy-3)); color: #fff; padding: 56px 0 64px; }
.hero h1 { color: #fff; font-size: clamp(2rem, 4.6vw, 3.1rem); margin-bottom: .45em; }
.hero-grid { display: grid; grid-template-columns: 1.25fr 1fr; gap: 44px; align-items: center; }
.eyebrow-light { text-transform: uppercase; letter-spacing: .12em; font-size: .78rem; font-weight: 700; color: var(--gold); margin: 0 0 14px; }
.hero-lead { font-size: 1.15rem; color: #dbe5f2; max-width: 56ch; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; margin: 26px 0 22px; }
.trust { list-style: none; padding: 0; margin: 0; display: grid; gap: 8px; color: #e6edf7; font-size: .98rem; }
.trust li { display: flex; gap: 10px; align-items: flex-start; }
.ico.check { color: var(--gold); margin-top: .15em; }
.hero-card { background: #fff; color: var(--ink); border-radius: 16px; padding: 24px; box-shadow: 0 18px 50px rgba(0,0,0,.28); }
.hero-card h2 { font-size: 1.35rem; margin-bottom: .6em; }
.hero-card-label { font-size: .8rem; text-transform: uppercase; letter-spacing: .08em; font-weight: 700; color: var(--muted); margin: 18px 0 6px; }
.quick { list-style: none; margin: 0; padding: 0; }
.quick li a { display: flex; justify-content: space-between; align-items: center; gap: 8px; padding: 9px 2px; border-bottom: 1px solid var(--line); text-decoration: none; font-weight: 500; }
.quick li:last-child a { border-bottom: 0; }
.hero-card-foot { margin: 10px 0 0; font-weight: 600; }
.search-form { display: flex; gap: 8px; }
.search-form input { flex: 1; min-width: 0; padding: .7em .9em; border: 1.5px solid #c9c4b5; border-radius: 10px; font: inherit; background: #fff; }
.search-form.big input { font-size: 1.15rem; padding: .85em 1em; }
.search-form .btn { border-radius: 10px; }

/* sections */
.band { padding: 60px 0; }
.band-alt { background: var(--bg-alt); }
.section-head { max-width: 760px; margin-bottom: 28px; }
.section-head p { color: var(--muted); font-size: 1.08rem; margin: 0; }
.two-col { display: grid; grid-template-columns: 1fr 1fr; gap: 44px; align-items: start; }
.eyebrow { text-transform: uppercase; letter-spacing: .1em; font-size: .78rem; font-weight: 700; color: var(--gold-d); margin: 0 0 8px; }
.eyebrow a { color: inherit; text-decoration: none; }
.panel { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 24px; box-shadow: var(--shadow); }
.panel h3 { margin-bottom: .6em; }
.panel-warn { border-left: 5px solid var(--gold); }
.linklist { list-style: none; padding: 0; margin: 14px 0; }
.linklist li { border-bottom: 1px solid var(--line); }
.linklist li:last-child { border-bottom: 0; }
.linklist a { display: block; padding: 9px 2px; text-decoration: none; font-weight: 500; }
.linklist a:hover { text-decoration: underline; }
.linklist.cols { columns: 3 260px; column-gap: 28px; }
.linklist.cols li { break-inside: avoid; }
.chips { display: flex; flex-wrap: wrap; gap: 10px; }
.chip { display: inline-block; padding: 8px 15px; background: #fff; border: 1px solid var(--line); border-radius: 999px; text-decoration: none; font-weight: 500; font-size: .96rem; color: var(--navy); transition: background .12s, border-color .12s; }
.chip:hover { border-color: var(--gold); background: #fffaf0; }
.chip-strong { background: var(--navy); color: #fff; border-color: var(--navy); }
.chip-strong:hover { background: var(--navy-3); color: #fff; }
.more-link { margin: 24px 0 0; font-weight: 600; }
.band-cta { background: linear-gradient(135deg, var(--navy-2), var(--navy)); color: #fff; padding: 48px 0; }
.cta-band { display: flex; gap: 28px; align-items: center; justify-content: space-between; flex-wrap: wrap; }
.cta-band h2 { color: #fff; margin-bottom: .3em; }
.cta-band p { margin: 0; color: #d5deea; max-width: 60ch; }
.cta-band-actions { display: flex; align-items: center; gap: 18px; flex-wrap: wrap; }
.cta-band-actions .phone-img { height: 28px; width: auto; }

/* cards */
.card-grid { display: grid; grid-template-columns: repeat(auto-fill, minmax(270px, 1fr)); gap: 18px; }
.card-grid.compact { grid-template-columns: repeat(auto-fill, minmax(240px, 1fr)); }
.card { display: flex; flex-direction: column; background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 20px; text-decoration: none; color: var(--ink); box-shadow: 0 1px 2px rgba(16,41,74,.04); transition: transform .14s, box-shadow .14s, border-color .14s; }
.card:hover { transform: translateY(-3px); box-shadow: var(--shadow); border-color: var(--gold); color: var(--ink); }
.card h3 { font-size: 1.1rem; margin-bottom: .35em; }
.card p { margin: 0 0 12px; color: var(--muted); font-size: .96rem; flex: 1; }
.card-more { color: var(--link); font-weight: 600; font-size: .92rem; }
.card-ico { display: inline-flex; width: 42px; height: 42px; align-items: center; justify-content: center; background: #fbf1d8; color: var(--gold-d); border-radius: 10px; margin-bottom: 12px; }
.card-ico .ico { width: 22px; height: 22px; }

/* page head */
.page-head { background: linear-gradient(180deg, #fff, var(--bg)); border-bottom: 1px solid var(--line); padding: 26px 0 28px; }
.page-head.hub { padding-bottom: 34px; }
.page-head h1 { margin: 6px 0 .35em; max-width: 1000px; }
.page-head .lead { font-size: 1.15rem; color: var(--muted); max-width: 72ch; margin: 0; }
.page-head .meta { font-size: .88rem; color: var(--muted); margin: 12px 0 0; }
.crumbs ol { list-style: none; display: flex; flex-wrap: wrap; gap: 4px 0; margin: 0 0 10px; padding: 0; font-size: .88rem; }
.crumbs li + li::before { content: "/"; margin: 0 8px; color: #b3ad9b; }
.crumbs a { color: var(--muted); text-decoration: none; }
.crumbs a:hover { text-decoration: underline; }

/* article layout */
.article-grid { display: grid; grid-template-columns: minmax(0, 1fr) 320px; gap: 52px; padding-top: 36px; padding-bottom: 56px; align-items: start; }
.prose { max-width: 74ch; min-width: 0; }
.article-grid > *, .two-col > *, .hero-grid > * { min-width: 0; }
.prose > :first-child { margin-top: 0; }
.prose h2 { margin-top: 2.1em; padding-top: .9em; border-top: 2px solid var(--line); }
.prose h2:first-of-type { }
.prose h3 { margin-top: 1.6em; }
.prose p, .prose li { overflow-wrap: anywhere; }
.prose ul, .prose ol { padding-left: 1.3em; }
.prose li { margin: .3em 0; }
.prose code { background: var(--bg-alt); padding: .1em .35em; border-radius: 4px; font-size: .92em; }
.prose blockquote { margin: 1.2em 0; padding: .2em 1.2em; border-left: 4px solid var(--gold); background: #fff; color: var(--muted); }
.table-wrap { overflow-x: auto; margin: 1.3em 0; border: 1px solid var(--line); border-radius: 10px; background: #fff; }
table { border-collapse: collapse; width: 100%; font-size: .96rem; }
th, td { text-align: left; padding: 10px 14px; border-bottom: 1px solid var(--line); vertical-align: top; }
th { background: #f6f3e9; font-weight: 700; color: var(--navy); }
tr:last-child td { border-bottom: 0; }
.callout { margin: 1.4em 0; padding: 16px 20px; border-radius: 10px; border: 1px solid var(--line); border-left-width: 5px; background: #fff; }
.callout > :last-child { margin-bottom: 0; }
.callout-title { margin: 0 0 .4em; font: 700 .82rem/1.2 var(--sans); text-transform: uppercase; letter-spacing: .08em; }
.callout p { margin: .4em 0; }
.callout ul { margin: .3em 0; }
.callout-key { border-left-color: var(--gold); background: #fffaf0; }
.callout-key .callout-title { color: var(--gold-d); }
.callout-note { border-left-color: var(--link); background: var(--info-bg); }
.callout-note .callout-title { color: var(--link); }
.callout-tip { border-left-color: var(--ok); background: var(--ok-bg); }
.callout-tip .callout-title { color: var(--ok); }
.callout-warning { border-left-color: var(--warn); background: var(--warn-bg); }
.callout-warning .callout-title { color: var(--warn); }
.callout-deadline { border-left-color: var(--bad); background: var(--bad-bg); }
.callout-deadline .callout-title { color: var(--bad); }
.sources { margin-top: 2.4em; padding: 18px 22px; background: #fff; border: 1px solid var(--line); border-radius: 10px; }
.sources h2 { font-size: 1.15rem; margin: 0 0 .5em; border: 0; padding: 0; }
.sources ul { margin: 0 0 .6em; }
.sources p { margin: 0; color: var(--muted); font-size: .92rem; }
.disclaimer { margin-top: 1.4em; font-size: .88rem; color: var(--muted); }

/* sidebar */
.side { position: sticky; top: 96px; display: grid; gap: 18px; }
.cta-card { background: var(--navy); color: #fff; border-radius: 14px; padding: 22px; }
.cta-card h2 { color: #fff; font-size: 1.25rem; margin-bottom: .4em; }
.cta-card p { color: #d5deea; font-size: .96rem; margin: 0 0 12px; }
.cta-card .cta-phone { margin: 0 0 14px; }
.cta-card .phone-img { height: 26px; width: auto; }
.toc, .side-links { background: #fff; border: 1px solid var(--line); border-radius: 12px; padding: 16px 18px; }
.toc h2, .side-links h2 { font: 700 .8rem/1.2 var(--sans); text-transform: uppercase; letter-spacing: .09em; color: var(--muted); margin: 0 0 8px; }
.toc ol, .side-links ul { list-style: none; margin: 0; padding: 0; font-size: .93rem; }
.toc li, .side-links li { margin: 0; }
.toc a, .side-links a { display: block; padding: 6px 0; text-decoration: none; color: var(--ink); border-bottom: 1px solid #f0ede3; }
.toc a:hover, .side-links a:hover { color: var(--link); }
.more-section { background: var(--bg-alt); padding: 44px 0 52px; border-top: 1px solid var(--line); }
.more-section h2 { margin-bottom: .7em; }

/* hub */
.hub-wrap { padding-top: 34px; padding-bottom: 60px; }
.hub-intro { max-width: 80ch; margin-bottom: 18px; }
.hub-group { margin: 38px 0; }
.hub-group h2 { margin-bottom: .5em; }
.group-desc { color: var(--muted); margin: -.2em 0 1em; max-width: 70ch; }
.filter { display: flex; flex-wrap: wrap; gap: 10px 14px; align-items: center; margin: 22px 0 0; padding: 14px 16px; background: #fff; border: 1px solid var(--line); border-radius: 12px; }
.filter label { font-weight: 700; color: var(--navy); }
.filter input { flex: 1; min-width: 220px; padding: .6em .85em; border: 1.5px solid #c9c4b5; border-radius: 8px; font: inherit; }
.filter-count { color: var(--muted); font-size: .92rem; }
.card[hidden], .hub-group[hidden] { display: none; }

/* faq */
.faq { margin: 1em 0; }
.qa { background: #fff; border: 1px solid var(--line); border-radius: 10px; margin: 10px 0; }
.qa summary { cursor: pointer; padding: 14px 48px 14px 18px; font-weight: 600; color: var(--navy); list-style: none; position: relative; }
.qa summary::-webkit-details-marker { display: none; }
.qa summary::after { content: "+"; position: absolute; right: 18px; top: 50%; transform: translateY(-50%); font-size: 1.4rem; color: var(--gold-d); line-height: 1; }
.qa[open] summary::after { content: "\2212"; }
.qa[open] summary { border-bottom: 1px solid var(--line); }
.qa-body { padding: 4px 18px 14px; }

/* search */
.search-status { color: var(--muted); }
.results { list-style: none; padding: 0; margin: 14px 0 0; display: grid; gap: 12px; }
.results li { background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 14px 18px; }
.results a { font: 700 1.1rem var(--serif); text-decoration: none; }
.results .sec { font-size: .78rem; text-transform: uppercase; letter-spacing: .08em; color: var(--gold-d); font-weight: 700; }
.results p { margin: .3em 0 0; color: var(--muted); font-size: .96rem; }

/* contact */
.contact-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; margin: 1.2em 0; }
.contact-box { background: #fff; border: 1px solid var(--line); border-radius: 12px; padding: 20px; }
.contact-box h3 { font-size: 1.05rem; }
.contact-box .phone-img { height: 30px; width: auto; }

/* footer */
.site-footer { background: var(--navy-2); color: #c5d1e2; padding: 52px 0 28px; font-size: .95rem; }
.site-footer a { color: #e5ecf6; text-decoration: none; }
.site-footer a:hover { text-decoration: underline; color: #fff; }
.footer-top { display: grid; grid-template-columns: 1.4fr repeat(4, 1fr); gap: 28px; }
.fbrand { font: 700 1.15rem var(--serif); color: #fff; margin: 0 0 8px; }
.fabout address { font-style: normal; margin-bottom: 10px; }
.fabout p { margin: 0 0 8px; }
.fabout .phone-img { height: 24px; width: auto; }
.fcol h2 { font: 700 .8rem/1.2 var(--sans); text-transform: uppercase; letter-spacing: .1em; color: var(--gold); margin: 0 0 12px; }
.fcol ul { list-style: none; margin: 0; padding: 0; }
.fcol li { margin: 0 0 8px; }
.footer-legal { margin-top: 34px; padding-top: 22px; border-top: 1px solid rgba(255,255,255,.14); font-size: .86rem; color: #9fb0c8; }
.footer-legal p { margin: 0 0 10px; max-width: 110ch; }

/* responsive */
@media (max-width: 1160px) {
  .nav-toggle { display: inline-flex; }
  .primary-nav { display: none; position: absolute; left: 0; right: 0; top: 100%; background: #fff; border-top: 1px solid var(--line); box-shadow: 0 16px 30px rgba(16,41,74,.18); max-height: calc(100vh - 110px); overflow-y: auto; }
  .primary-nav.open { display: block; }
  .primary-nav ul { flex-direction: column; align-items: stretch; padding: 8px 20px 18px; gap: 0; }
  .primary-nav > ul > li { border-bottom: 1px solid var(--line); }
  .primary-nav a { padding: 13px 4px; font-size: 1.02rem; }
  .primary-nav .has-sub { display: grid; grid-template-columns: 1fr 48px; align-items: center; }
  .sub-toggle { display: flex; align-items: center; justify-content: center; width: 48px; height: 44px; background: none; border: 0; color: var(--navy); cursor: pointer; }
  .sub-toggle .chev { transition: transform .15s; transform: rotate(90deg); }
  .has-sub.open .sub-toggle .chev { transform: rotate(-90deg); }
  .primary-nav .sub { position: static; display: none; grid-column: 1 / -1; box-shadow: none; border: 0; background: var(--bg); border-radius: 8px; margin: 0 0 10px; min-width: 0; }
  .primary-nav .has-sub:hover > .sub { display: none; }
  .primary-nav .has-sub.open > .sub { display: flex; }
  .primary-nav .nav-cta a { margin: 14px 0 0; text-align: center; }
}
@media (max-width: 960px) {
  .hero-grid, .two-col, .article-grid, .contact-grid { grid-template-columns: minmax(0, 1fr); }
  .article-grid { gap: 28px; }
  .side { position: static; }
  .footer-top { grid-template-columns: 1fr 1fr; }
  .fabout { grid-column: 1 / -1; }
  .hero { padding: 40px 0 44px; }
  .band { padding: 44px 0; }
}
@media (max-width: 560px) {
  body { font-size: 1.02rem; }
  .topbar-text { display: none; }
  .topbar .wrap { justify-content: flex-end; }
  .brand-text strong { font-size: 1.05rem; }
  .brand-text em { font-size: .7rem; }
  .logo-mark { width: 38px; height: 38px; }
  .nav-toggle-label { display: none; }
  .footer-top { grid-template-columns: 1fr; }
  .hero-actions .btn { width: 100%; }
  .card-grid, .card-grid.compact { grid-template-columns: 1fr; }
  .search-form { flex-direction: column; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition: none !important; }
}
@media print {
  .site-header, .site-footer, .side, .more-section, .band-cta, .skip { display: none !important; }
  body { background: #fff; font-size: 11pt; }
  .article-grid { display: block; }
  a { color: #000; }
}