/* ============ INCOME TAX & AUDIT — page-specific compositions ============ */

/* ---- HERO caption ribbon: "Pay Only After You File" ---- */
.pay-ribbon {
  display: inline-flex; align-items: center; gap: 12px; margin-top: 26px;
  padding: 12px 18px 12px 14px; border-radius: var(--r-pill);
  background: var(--green-100); color: var(--green-700, #15693f);
  box-shadow: inset 0 0 0 1px color-mix(in oklab, var(--green) 22%, transparent);
  font-weight: 600; font-size: 15px;
}
.pay-ribbon .pr-ic {
  width: 34px; height: 34px; border-radius: 50%; flex: none; display: grid; place-items: center;
  background: var(--green); color: #fff;
}
.pay-ribbon .pr-ic [data-lucide] { width: 18px; height: 18px; }
.pay-ribbon b { color: var(--ink); }
.pay-ribbon small { color: var(--green-700, #15693f); font-weight: 500; opacity: .85; font-size: 13.5px; }

/* ---- WHAT'S INCLUDED: checklist panel ---- */
.incl-grid { display: grid; grid-template-columns: 1.05fr .95fr; gap: clamp(28px,4vw,52px); align-items: center; margin-top: 44px; }
.incl-list { display: grid; gap: 14px; }
.incl-item { display: flex; gap: 14px; align-items: flex-start; padding: 18px 20px; border-radius: var(--r-lg); background: var(--surface); box-shadow: inset 0 0 0 1px var(--line), var(--sh-sm); transition: transform .22s var(--ease), box-shadow .22s var(--ease); }
.incl-item:hover { transform: translateX(4px); box-shadow: inset 0 0 0 1px color-mix(in oklab,var(--brand) 30%,transparent), var(--sh-md); }
.incl-item .ck { width: 26px; height: 26px; border-radius: 50%; flex: none; display: grid; place-items: center; background: var(--brand-50); color: var(--brand); margin-top: 1px; }
.incl-item .ck [data-lucide] { width: 15px; height: 15px; }
.incl-item b { color: var(--ink); font-size: 15.5px; display: block; }
.incl-item p { color: var(--body); font-size: 14px; line-height: 1.5; margin-top: 3px; }
.incl-aside { padding: 32px; border-radius: var(--r-xl); background: var(--soft); box-shadow: inset 0 0 0 1px var(--line); position: relative; overflow: hidden; }
.incl-aside .chip { margin-bottom: 18px; }
.incl-aside h3 { font-family: var(--font-display); font-weight: 700; color: var(--ink); font-size: clamp(22px,2.4vw,26px); letter-spacing: -.02em; }
.incl-aside p { color: var(--body); margin-top: 12px; line-height: 1.55; }
.incl-aside .price { margin-top: 22px; display: flex; align-items: baseline; gap: 10px; }
.incl-aside .price .v { font-family: var(--font-display); font-weight: 700; font-size: 36px; color: var(--ink); letter-spacing: -.02em; }
.incl-aside .price small { color: var(--muted); font-size: 14px; }
.incl-aside .btn { margin-top: 22px; width: 100%; justify-content: center; }
.incl-aside .fineprint { margin-top: 14px; font-size: 13px; color: var(--muted); display: flex; align-items: center; gap: 7px; justify-content: center; }
@media (max-width: 860px){ .incl-grid { grid-template-columns: 1fr; } }

/* ---- ADDITIONAL SERVICES: Tax Audit / Statutory Audit split ---- */
.audit-split { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; margin-top: 44px; }
.audit-card { padding: 34px; display: flex; flex-direction: column; gap: 16px; position: relative; overflow: hidden; }
.audit-card .chip { width: 52px; height: 52px; }
.audit-card .chip [data-lucide] { width: 24px; height: 24px; }
.audit-card h3 { font-family: var(--font-display); font-weight: 700; color: var(--ink); font-size: clamp(22px,2.4vw,26px); letter-spacing: -.02em; }
.audit-card > p { color: var(--body); line-height: 1.55; font-size: 15px; }
.audit-card .alist { display: grid; gap: 10px; margin-top: 4px; }
.audit-card .alist span { display: flex; gap: 10px; align-items: flex-start; color: var(--body); font-size: 14.5px; line-height: 1.45; }
.audit-card .alist [data-lucide] { width: 17px; height: 17px; color: var(--brand); flex: none; margin-top: 2px; }
.audit-card .meta { margin-top: auto; padding-top: 6px; font-size: 13px; font-weight: 600; color: var(--muted); display: inline-flex; align-items: center; gap: 8px; }
.audit-card .meta .tag { padding: 5px 11px; border-radius: var(--r-pill); background: var(--soft); color: var(--ink-2); }
@media (max-width: 760px){ .audit-split { grid-template-columns: 1fr; } }

/* ---- TAX PLANNING & ADVISORY: feature trio ---- */
.plan-grid { display: grid; grid-template-columns: repeat(3,1fr); gap: 18px; margin-top: 44px; }
.plan { padding: 28px; display: flex; flex-direction: column; gap: 13px; }
.plan .chip { transition: transform .25s var(--ease); }
.plan:hover .chip { transform: scale(1.06) rotate(-3deg); }
.plan h4 { color: var(--ink); font-size: 18px; }
.plan p { color: var(--body); font-size: 14.5px; line-height: 1.5; }
@media (max-width: 980px){ .plan-grid { grid-template-columns: 1fr 1fr; } }
@media (max-width: 620px){ .plan-grid { grid-template-columns: 1fr; } }

/* ---- CLIENT LOGO MARQUEE (compact trust band) ---- */
.logos {
  padding: clamp(20px,2.4vw,28px) 0; overflow: hidden;
  display: flex; flex-direction: column; gap: clamp(24px,2.6vw,30px);
}
.logos-head {
  text-align: center; margin: 0;
  font-family: var(--font-body); font-weight: 600; letter-spacing: -.01em;
  color: var(--ink-2); font-size: clamp(15px,1.5vw,17px);
}
.marquee {
  position: relative; width: 100%; overflow: hidden;
  -webkit-mask-image: linear-gradient(90deg, transparent, #000 9%, #000 91%, transparent);
          mask-image: linear-gradient(90deg, transparent, #000 9%, #000 91%, transparent);
}
.marquee-track { display: flex; align-items: center; width: max-content; gap: clamp(46px,5.5vw,80px); animation: marquee-scroll 46s linear infinite; will-change: transform; }
.marquee:hover .marquee-track { animation-play-state: paused; }
/* Monochrome logo: two stacked SVGs crossfade #79839A·65% → #0A1020·100% */
.marquee-track .lg {
  flex: none; position: relative; display: inline-flex; align-items: center;
}
.marquee-track .lg img {
  position: absolute; inset: 0; width: 100%; height: 100%;
  object-fit: contain; object-position: center;
  transition: opacity .24s var(--ease);
}
.marquee-track .lg .g { opacity: .65; }
.marquee-track .lg .d { opacity: 0; }
.marquee-track .lg:hover .g { opacity: 0; }
.marquee-track .lg:hover .d { opacity: 1; }
@keyframes marquee-scroll { from { transform: translateX(0); } to { transform: translateX(-50%); } }
@media (prefers-reduced-motion: reduce){ .marquee-track { animation: none; } }

/* ---- IMPORTANT DUE DATES: deadline cards ---- */
.due-cards { display: grid; grid-template-columns: repeat(4,1fr); gap: 18px; margin-top: 44px; }
.due-c {
  padding: 26px; display: flex; flex-direction: column; gap: 12px; position: relative; overflow: hidden;
  border-top: 3px solid var(--brand);
}
.due-c::before {
  content: ""; position: absolute; inset: 0 auto auto 0; width: 100%; height: 56%;
  background: linear-gradient(180deg, var(--brand-50), transparent); opacity: .7; z-index: 0; pointer-events: none;
}
.due-c > * { position: relative; z-index: 1; }
.due-c .d-ic { width: 40px; height: 40px; border-radius: 11px; display: grid; place-items: center; background: var(--surface); color: var(--brand); box-shadow: inset 0 0 0 1px color-mix(in oklab,var(--brand) 18%,transparent); }
.due-c .d-ic [data-lucide] { width: 19px; height: 19px; }
.due-c .date { font-family: var(--font-display); font-weight: 700; font-size: clamp(24px,2.6vw,30px); color: var(--ink); letter-spacing: -.02em; line-height: 1; }
.due-c .yr { font-size: 12.5px; font-weight: 600; color: var(--brand); letter-spacing: .02em; margin-top: -4px; }
.due-c p { color: var(--body); font-size: 14px; line-height: 1.5; margin-top: 2px; }
@media (max-width: 960px){ .due-cards { grid-template-columns: 1fr 1fr; } }
@media (max-width: 540px){ .due-cards { grid-template-columns: 1fr; } }

/* ---- BELATED / REVISED emphasis cards ---- */
.correct-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; margin-top: 18px; }
.correct-c {
  padding: 30px; display: flex; flex-direction: column; gap: 12px; border-radius: var(--r-xl);
  position: relative; overflow: hidden;
}
.correct-c .ec-head { display: flex; align-items: center; gap: 13px; }
.correct-c .ec-ic { width: 46px; height: 46px; border-radius: 13px; flex: none; display: grid; place-items: center; }
.correct-c .ec-ic [data-lucide] { width: 22px; height: 22px; }
.correct-c h4 { font-family: var(--font-display); font-weight: 700; font-size: 20px; color: var(--ink); letter-spacing: -.01em; }
.correct-c .q { color: var(--ink-2); font-weight: 600; font-size: 15px; }
.correct-c p { color: var(--body); font-size: 14.5px; line-height: 1.55; }
.correct-c .by { margin-top: auto; display: inline-flex; align-items: center; gap: 9px; padding: 11px 15px; border-radius: var(--r-lg); font-weight: 600; font-size: 14.5px; }
.correct-c .by [data-lucide] { width: 17px; height: 17px; flex: none; }
.correct-c .by b { font-family: var(--font-display); letter-spacing: -.01em; }

/* belated = amber warning */
.correct-c.warn { background: color-mix(in oklab,var(--amber) 7%, #fff); box-shadow: inset 0 0 0 1px color-mix(in oklab,var(--amber) 26%,transparent); }
.correct-c.warn .ec-ic { background: color-mix(in oklab,var(--amber) 16%,#fff); color: var(--amber); }
.correct-c.warn .by { background: color-mix(in oklab,var(--amber) 15%,#fff); color: #9a5a06; }
.correct-c.warn .by b { color: #9a5a06; }
/* revised = brand emphasis */
.correct-c.note { background: var(--brand-50); box-shadow: inset 0 0 0 1px color-mix(in oklab,var(--brand) 24%,transparent); }
.correct-c.note .ec-ic { background: color-mix(in oklab,var(--brand) 14%,#fff); color: var(--brand); }
.correct-c.note .by { background: color-mix(in oklab,var(--brand) 13%,#fff); color: var(--brand-700, var(--brand)); }
.correct-c.note .by b { color: var(--brand-700, var(--brand)); }
@media (max-width: 720px){ .correct-grid { grid-template-columns: 1fr; } }

/* ---- inline CTA bar for the correction section ---- */
.correct-cta {
  margin-top: 18px; display: flex; align-items: center; justify-content: space-between; gap: 24px; flex-wrap: wrap;
  padding: 24px 30px; border-radius: var(--r-xl); background: var(--ink); color: #fff;
}
.correct-cta b { font-family: var(--font-display); font-weight: 700; font-size: clamp(18px,2vw,21px); letter-spacing: -.01em; color: #fff; }
.correct-cta p { color: var(--on-dark-mut); font-size: 14px; margin-top: 4px; }
@media (max-width: 540px){ .correct-cta { flex-direction: column; align-items: flex-start; } .correct-cta .btn { width: 100%; justify-content: center; } }

/* ---- DEADLINE band reuses .risk from gst.css; add a countdown chip strip ---- */
.deadline-strip { display: flex; gap: 12px; flex-wrap: wrap; margin-top: 26px; }
.deadline-strip .ds {
  display: flex; flex-direction: column; gap: 4px; padding: 16px 20px; border-radius: var(--r-lg);
  background: var(--dark-soft); box-shadow: inset 0 0 0 1px var(--dark-line); min-width: 120px;
}
.deadline-strip .ds .v { font-family: var(--font-display); font-weight: 700; font-size: 30px; color: #fff; letter-spacing: -.02em; line-height: 1; }
.deadline-strip .ds .v.amber { color: var(--amber); }
.deadline-strip .ds .k { color: var(--on-dark-mut); font-size: 13px; }

/* ---- HOW IT WORKS: this page has 4 steps (startup.css .flow assumes 5) ----
   Override to a 4-column grid so the steps fill the container and sit
   perfectly centred, with the connector line balanced left-to-right. */
#how .flow { grid-template-columns: repeat(4, 1fr); }
@media (max-width: 920px){ #how .flow { grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px){ #how .flow { grid-template-columns: 1fr; } }