/* ========================================
   CSS CUSTOM PROPERTIES
   ======================================== */
:root {
    /* Colors */
    --color-primary: #1e40af;
    --color-primary-dark: #1e3a8a;
    --color-primary-light: #3b82f6;
    --color-accent: #f97316;
    --color-accent-dark: #ea580c;
    --color-accent-light: #fb923c;
    --color-white: #ffffff;
    --color-gray-50: #f9fafb;
    --color-gray-100: #f3f4f6;
    --color-gray-200: #e5e7eb;
    --color-gray-300: #d1d5db;
    --color-gray-400: #9ca3af;
    --color-gray-500: #6b7280;
    --color-gray-600: #4b5563;
    --color-gray-700: #374151;
    --color-gray-800: #1f2937;
    --color-gray-900: #111827;
    --color-success: #10b981;
    
    /* Spacing */
    --space-xs: 8px;
    --space-sm: 16px;
    --space-md: 24px;
    --space-lg: 32px;
    --space-xl: 48px;
    --space-2xl: 64px;
    --space-3xl: 96px;
    
    /* Typography */
    --font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
    --font-size-xs: 0.75rem;
    --font-size-sm: 0.875rem;
    --font-size-base: 1rem;
    --font-size-lg: 1.125rem;
    --font-size-xl: 1.25rem;
    --font-size-2xl: 1.5rem;
    --font-size-3xl: 1.875rem;
    --font-size-4xl: 2.25rem;
    --font-size-5xl: 3rem;
    
    /* Shadows */
    --shadow-sm: 0 1px 2px 0 rgb(0 0 0 / 0.05);
    --shadow-md: 0 4px 6px -1px rgb(0 0 0 / 0.1), 0 2px 4px -2px rgb(0 0 0 / 0.1);
    --shadow-lg: 0 10px 15px -3px rgb(0 0 0 / 0.1), 0 4px 6px -4px rgb(0 0 0 / 0.1);
    --shadow-xl: 0 20px 25px -5px rgb(0 0 0 / 0.1), 0 8px 10px -6px rgb(0 0 0 / 0.1);
    
    /* Border Radius */
    --radius-sm: 4px;
    --radius-md: 8px;
    --radius-lg: 12px;
    --radius-xl: 16px;
    --radius-full: 9999px;
    
    /* Transitions */
    --transition-fast: 150ms ease;
    --transition-base: 250ms ease;
    --transition-slow: 350ms ease;
    
    /* Container */
    --container-max: 1200px;
    --header-height: 72px;
}

/* ========================================
   RESET & BASE STYLES
   ======================================== */
*, *::before, *::after {
    box-sizing: border-box;
    margin: 0;
    padding: 0;
}

html {
    scroll-behavior: smooth;
    -webkit-text-size-adjust: 100%;
}

body {
    font-family: var(--font-family);
    font-size: var(--font-size-base);
    line-height: 1.6;
    color: var(--color-gray-800);
    background-color: var(--color-white);
}

img {
    max-width: 100%;
    height: auto;
    display: block;
}

a {
    color: inherit;
    text-decoration: none;
    transition: color var(--transition-fast);
}

ul, ol {
    list-style: none;
}

button {
    font-family: inherit;
    cursor: pointer;
    border: none;
    background: none;
}

input, select, textarea {
    font-family: inherit;
}

/* ========================================
   UTILITY CLASSES
   ======================================== */
.container {
    width: 100%;
    max-width: var(--container-max);
    margin: 0 auto;
    padding: 0 var(--space-sm);
}

.sr-only {
    position: absolute;
    width: 1px;
    height: 1px;
    padding: 0;
    margin: -1px;
    overflow: hidden;
    clip: rect(0, 0, 0, 0);
    white-space: nowrap;
    border: 0;
}

/* ========================================
   BUTTON STYLES
   ======================================== */
.btn {
    display: inline-flex;
    align-items: center;
    justify-content: center;
    gap: var(--space-xs);
    padding: var(--space-sm) var(--space-md);
    font-size: var(--font-size-base);
    font-weight: 600;
    border-radius: var(--radius-md);
    transition: all var(--transition-fast);
    text-align: center;
    white-space: nowrap;
    cursor: pointer;
    border: none;
}

.btn-primary {
    background-color: var(--color-accent);
    color: var(--color-white);
    box-shadow: var(--shadow-md);
}

.btn-primary:hover,
.btn-primary:focus {
    background-color: var(--color-accent-dark);
    transform: translateY(-2px);
    box-shadow: var(--shadow-lg);
}

.btn-secondary {
    background-color: var(--color-primary);
    color: var(--color-white);
    box-shadow: var(--shadow-md);
}

.btn-secondary:hover,
.btn-secondary:focus {
    background-color: var(--color-primary-dark);
    transform: translateY(-2px);
    box-shadow: var(--shadow-lg);
}

.btn-outline {
    background-color: transparent;
    color: var(--color-white);
    border: 2px solid var(--color-white);
}

.btn-outline:hover,
.btn-outline:focus {
    background-color: var(--color-white);
    color: var(--color-primary);
}

.btn-lg {
    padding: var(--space-sm) var(--space-lg);
    font-size: var(--font-size-lg);
}

/* ========================================
   HEADER & NAVIGATION
   ======================================== */
.header {
    position: fixed;
    top: 0;
    left: 0;
    right: 0;
    background-color: var(--color-white);
    box-shadow: var(--shadow-md);
    z-index: 1000;
    height: var(--header-height);
}

.header-inner {
    display: flex;
    align-items: center;
    justify-content: space-between;
    height: 100%;
    gap: var(--space-sm);
}

.logo {
  display: flex;
  align-items: center;
  gap: var(--space-12);
}

.logo-image {
  width: 48px;
  height: 48px;
  flex-shrink: 0;
}

.logo-text-wrapper {
  display: flex;
  flex-direction: column;
}

.logo-text {
    font-size: var(--font-size-base);
    font-weight: 700;
    color: var(--color-primary);
    line-height: 1.2;
}

.logo-tagline {
    font-size: var(--font-size-xs);
    color: var(--color-gray-600);
    display: none;
}

.header-phone {
    display: none;
    align-items: center;
    gap: var(--space-xs);
    color: var(--color-primary);
    font-weight: 600;
    font-size: var(--font-size-sm);
}

.header-phone:hover {
    color: var(--color-accent);
}

.header-phone svg {
    width: 20px;
    height: 20px;
    flex-shrink: 0;
}

.header-cta {
    display: none;
}

/* Mobile Nav Toggle */
.nav-toggle {
    display: flex;
    flex-direction: column;
    justify-content: center;
    gap: 5px;
    width: 40px;
    height: 40px;
    padding: var(--space-xs);
    background: none;
    border: none;
    cursor: pointer;
    z-index: 1001;
}

.nav-toggle span {
    display: block;
    width: 24px;
    height: 3px;
    background-color: var(--color-gray-800);
    border-radius: 2px;
    transition: all var(--transition-fast);
    transform-origin: center;
}

.nav-toggle.active span:nth-child(1) {
    transform: rotate(45deg) translate(5px, 6px);
}

.nav-toggle.active span:nth-child(2) {
    opacity: 0;
}

.nav-toggle.active span:nth-child(3) {
    transform: rotate(-45deg) translate(5px, -6px);
}

/* Navigation */
.nav {
    position: fixed;
    top: var(--header-height);
    left: 0;
    right: 0;
    background-color: var(--color-white);
    box-shadow: var(--shadow-lg);
    max-height: 0;
    overflow: hidden;
    transition: max-height var(--transition-base);
}

.nav.active {
    max-height: calc(100vh - var(--header-height));
    overflow-y: auto;
}

.nav-list {
    display: flex;
    flex-direction: column;
    padding: var(--space-sm);
}

.nav-link {
    display: block;
    padding: var(--space-sm);
    color: var(--color-gray-800);
    font-weight: 500;
    border-radius: var(--radius-md);
    transition: all var(--transition-fast);
}

.nav-link:hover,
.nav-link:focus {
    background-color: var(--color-gray-100);
    color: var(--color-primary);
}

.nav-phone-mobile {
    display: flex;
    align-items: center;
    gap: var(--space-xs);
    padding: var(--space-sm);
    color: var(--color-accent);
    font-weight: 600;
    border-top: 1px solid var(--color-gray-200);
    margin-top: var(--space-sm);
}

.nav-phone-mobile svg {
    width: 20px;
    height: 20px;
}

/* ========================================
   HERO SECTION
   ======================================== */
.hero {
    position: relative;
    min-height: 100vh;
    display: flex;
    align-items: center;
    padding: calc(var(--header-height) + var(--space-xl)) 0 var(--space-xl);
    overflow: hidden;
}

/* Hero Background Image */
.hero-bg {
    position: absolute;
    inset: 0;
    z-index: -2;
}

.hero-bg img {
    width: 100%;
    height: 100%;
    object-fit: cover;
    object-position: center;
}

/* Hero Overlay for text contrast */
.hero-overlay {
    position: absolute;
    inset: 0;
    background: linear-gradient(135deg, rgba(30, 64, 175, 0.92) 0%, rgba(30, 58, 138, 0.88) 100%);
    z-index: -1;
}

.hero-pattern {
    position: absolute;
    inset: 0;
    opacity: 0.05;
    background-image: url("data:image/svg+xml,%3Csvg width='60' height='60' viewBox='0 0 60 60' xmlns='http://www.w3.org/2000/svg'%3E%3Cg fill='none' fill-rule='evenodd'%3E%3Cg fill='%23ffffff' fill-opacity='1'%3E%3Cpath d='M36 34v-4h-2v4h-4v2h4v4h2v-4h4v-2h-4zm0-30V0h-2v4h-4v2h4v4h2V6h4V4h-4zM6 34v-4H4v4H0v2h4v4h2v-4h4v-2H6zM6 4V0H4v4H0v2h4v4h2V6h4V4H6z'/%3E%3C/g%3E%3C/g%3E%3C/svg%3E");
    z-index: 0;
}

.hero-content {
    position: relative;
    z-index: 1;
    max-width: 700px;
}

.hero h1 {
    font-size: var(--font-size-3xl);
    font-weight: 800;
    color: var(--color-white);
    line-height: 1.1;
    margin-bottom: var(--space-md);
}

.hero-subheading {
    font-size: var(--font-size-lg);
    color: rgba(255, 255, 255, 0.9);
    margin-bottom: var(--space-lg);
    line-height: 1.6;
}

.hero-cta-group {
    display: flex;
    flex-direction: column;
    gap: var(--space-sm);
}

.hero-phone {
    display: inline-flex;
    align-items: center;
    gap: var(--space-xs);
    color: var(--color-white);
    font-size: var(--font-size-lg);
    font-weight: 600;
}

.hero-phone:hover {
    color: var(--color-accent-light);
}

.hero-phone svg {
    width: 24px;
    height: 24px;
}

/* ========================================
   SECTION STYLES
   ======================================== */
.section-header {
    text-align: center;
    margin-bottom: var(--space-xl);
}

.section-label {
    display: inline-block;
    font-size: var(--font-size-sm);
    font-weight: 600;
    color: var(--color-accent);
    text-transform: uppercase;
    letter-spacing: 0.05em;
    margin-bottom: var(--space-xs);
}

.section-title {
    font-size: var(--font-size-2xl);
    font-weight: 700;
    color: var(--color-gray-900);
    margin-bottom: var(--space-sm);
    line-height: 1.2;
}

.section-description {
    font-size: var(--font-size-base);
    color: var(--color-gray-600);
    max-width: 600px;
    margin: 0 auto;
}

/* ========================================
   SERVICES SECTION
   ======================================== */
.services {
    padding: var(--space-2xl) 0;
    background-color: var(--color-white);
}

.services-grid {
    display: grid;
    grid-template-columns: 1fr;
    gap: var(--space-md);
}

.service-card {
    position: relative;
    background-color: var(--color-white);
    border: 1px solid var(--color-gray-200);
    border-radius: var(--radius-lg);
    padding: var(--space-md);
    transition: all var(--transition-base);
    overflow: hidden;
}

.service-card:hover {
    transform: translateY(-4px);
    box-shadow: var(--shadow-xl);
    border-color: var(--color-primary-light);
}

/* Service card with featured image */
.service-card.service-card--featured {
    display: flex;
    flex-direction: column;
}

.service-card-image {
    width: calc(100% + var(--space-md) * 2);
    height: 200px;
    margin: calc(var(--space-md) * -1);
    margin-bottom: var(--space-md);
    overflow: hidden;
}

.service-card-image img {
    width: 100%;
    height: 100%;
    object-fit: cover;
    object-position: center;
    transition: transform var(--transition-slow);
}

.service-card:hover .service-card-image img {
    transform: scale(1.05);
}

.service-icon {
    width: 56px;
    height: 56px;
    display: flex;
    align-items: center;
    justify-content: center;
    background: linear-gradient(135deg, var(--color-primary) 0%, var(--color-primary-light) 100%);
    border-radius: var(--radius-md);
    margin-bottom: var(--space-sm);
}

.service-icon svg {
    width: 28px;
    height: 28px;
    color: var(--color-white);
}

.service-card h3 {
    font-size: var(--font-size-xl);
    font-weight: 700;
    color: var(--color-gray-900);
    margin-bottom: var(--space-sm);
}

.service-card p {
    color: var(--color-gray-600);
    margin-bottom: var(--space-sm);
    line-height: 1.7;
}

.service-highlight {
    color: var(--color-accent);
    font-weight: 600;
}

.service-cta {
    display: inline-flex;
    align-items: center;
    gap: var(--space-xs);
    color: var(--color-primary);
    font-weight: 600;
    margin-top: var(--space-xs);
    transition: all var(--transition-fast);
}

.service-cta:hover {
    color: var(--color-accent);
    gap: var(--space-sm);
}

.service-cta svg {
    width: 20px;
    height: 20px;
    transition: transform var(--transition-fast);
}

.service-cta:hover svg {
    transform: translateX(4px);
}

/* ========================================
   WHY CHOOSE US SECTION
   ======================================== */
.why-us {
    padding: var(--space-2xl) 0;
    background-color: var(--color-gray-50);
}

.why-us-wrapper {
    display: grid;
    gap: var(--space-xl);
}

.why-us-image {
    display: none;
    border-radius: var(--radius-lg);
    overflow: hidden;
    box-shadow: var(--shadow-xl);
}

.why-us-image img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  object-position: 20% center;
}

.why-us-grid {
    display: grid;
    grid-template-columns: 1fr;
    gap: var(--space-md);
}

.why-us-item {
    display: flex;
    gap: var(--space-sm);
    padding: var(--space-md);
    background-color: var(--color-white);
    border-radius: var(--radius-lg);
    box-shadow: var(--shadow-sm);
    transition: all var(--transition-base);
}

.why-us-item:hover {
    box-shadow: var(--shadow-md);
}

.why-us-icon {
    flex-shrink: 0;
    width: 48px;
    height: 48px;
    display: flex;
    align-items: center;
    justify-content: center;
    background-color: var(--color-primary);
    border-radius: var(--radius-full);
}

.why-us-icon svg {
    width: 24px;
    height: 24px;
    color: var(--color-white);
}

.why-us-content h3 {
    font-size: var(--font-size-lg);
    font-weight: 700;
    color: var(--color-gray-900);
    margin-bottom: var(--space-xs);
}

.why-us-content p {
    color: var(--color-gray-600);
    line-height: 1.6;
}

/* ========================================
   TAX CREDITS SECTION
   ======================================== */
.tax-credits {
    padding: var(--space-2xl) 0;
    background: linear-gradient(135deg, var(--color-primary) 0%, var(--color-primary-dark) 100%);
    color: var(--color-white);
}

.tax-credits .section-label {
    color: var(--color-accent-light);
}

.tax-credits .section-title {
    color: var(--color-white);
}

.tax-credits .section-description {
    color: rgba(255, 255, 255, 0.9);
}

.tax-credits-content {
    display: grid;
    gap: var(--space-lg);
}

.tax-intro {
    font-size: var(--font-size-lg);
    color: rgba(255, 255, 255, 0.9);
    line-height: 1.7;
}

.tax-table-wrapper {
    background-color: var(--color-white);
    border-radius: var(--radius-lg);
    padding: var(--space-md);
    overflow-x: auto;
}

.tax-table-title {
    font-size: var(--font-size-xl);
    font-weight: 700;
    color: var(--color-gray-900);
    margin-bottom: var(--space-sm);
}

.tax-table {
    width: 100%;
    border-collapse: collapse;
}

.tax-table th,
.tax-table td {
    text-align: left;
    padding: var(--space-sm);
    border-bottom: 1px solid var(--color-gray-200);
}

.tax-table th {
    font-weight: 600;
    color: var(--color-gray-700);
    font-size: var(--font-size-sm);
    text-transform: uppercase;
    letter-spacing: 0.05em;
}

.tax-table td {
    color: var(--color-gray-800);
}

.tax-table tr:last-child td {
    border-bottom: none;
    font-weight: 700;
    color: var(--color-primary);
}

.tax-table .amount {
    color: var(--color-accent);
    font-weight: 700;
    font-size: var(--font-size-lg);
}

.tax-note {
    margin-top: var(--space-sm);
    padding: var(--space-sm);
    background-color: var(--color-gray-50);
    border-left: 4px solid var(--color-accent);
    border-radius: var(--radius-sm);
    color: var(--color-gray-700);
    font-size: var(--font-size-sm);
}

.tax-qualify {
    background-color: rgba(255, 255, 255, 0.1);
    border-radius: var(--radius-lg);
    padding: var(--space-md);
}

.tax-qualify h3 {
    font-size: var(--font-size-xl);
    font-weight: 700;
    margin-bottom: var(--space-sm);
}

.tax-qualify p {
    color: rgba(255, 255, 255, 0.9);
    margin-bottom: var(--space-sm);
}

.qualify-list {
    margin-bottom: var(--space-sm);
}

.qualify-list li {
    display: flex;
    align-items: flex-start;
    gap: var(--space-xs);
    padding: var(--space-xs) 0;
    color: rgba(255, 255, 255, 0.95);
}

.qualify-list li svg {
    width: 20px;
    height: 20px;
    flex-shrink: 0;
    color: var(--color-accent-light);
    margin-top: 2px;
}

.tax-simple {
    font-weight: 600;
    color: var(--color-white);
}

.tax-steps {
    background-color: rgba(255, 255, 255, 0.1);
    border-radius: var(--radius-lg);
    padding: var(--space-md);
}

.tax-steps h3 {
    font-size: var(--font-size-xl);
    font-weight: 700;
    margin-bottom: var(--space-md);
}

.steps-list {
    counter-reset: steps;
}

.step-item {
    display: flex;
    gap: var(--space-sm);
    padding: var(--space-sm) 0;
    border-bottom: 1px solid rgba(255, 255, 255, 0.1);
}

.step-item:last-child {
    border-bottom: none;
}

.step-number {
    flex-shrink: 0;
    width: 32px;
    height: 32px;
    display: flex;
    align-items: center;
    justify-content: center;
    background-color: var(--color-accent);
    color: var(--color-white);
    font-weight: 700;
    border-radius: var(--radius-full);
}

.step-content strong {
    display: block;
    color: var(--color-white);
    margin-bottom: 4px;
}

.step-content span {
    color: rgba(255, 255, 255, 0.8);
    font-size: var(--font-size-sm);
}

.tax-steps-note {
    margin-top: var(--space-sm);
    color: rgba(255, 255, 255, 0.9);
    font-size: var(--font-size-sm);
}

.tax-utility {
    background-color: rgba(255, 255, 255, 0.05);
    border-radius: var(--radius-lg);
    padding: var(--space-md);
    border: 1px solid rgba(255, 255, 255, 0.1);
}

.tax-utility h3 {
    font-size: var(--font-size-lg);
    font-weight: 700;
    margin-bottom: var(--space-xs);
}

.tax-utility p {
    color: rgba(255, 255, 255, 0.9);
    margin-bottom: var(--space-sm);
}

.tax-utility-note {
    font-size: var(--font-size-sm);
    color: rgba(255, 255, 255, 0.8);
}

.tax-cta-wrapper {
    text-align: center;
    margin-top: var(--space-lg);
}

.tax-cta-text {
    color: rgba(255, 255, 255, 0.9);
    margin-bottom: var(--space-sm);
}

/* ========================================
   CONTACT SECTION
   ======================================== */
.contact {
    padding: var(--space-2xl) 0;
    background-color: var(--color-white);
}

.contact-wrapper {
    display: grid;
    gap: var(--space-lg);
}

.contact-info {
    display: grid;
    gap: var(--space-md);
}

.contact-item {
    display: flex;
    align-items: flex-start;
    gap: var(--space-sm);
}

.contact-icon {
    flex-shrink: 0;
    width: 40px;
    height: 40px;
    display: flex;
    align-items: center;
    justify-content: center;
    background-color: var(--color-primary);
    border-radius: var(--radius-full);
}

.contact-icon svg {
    width: 20px;
    height: 20px;
    color: var(--color-white);
}

.contact-item h3 {
    font-size: var(--font-size-sm);
    font-weight: 600;
    color: var(--color-gray-600);
    text-transform: uppercase;
    letter-spacing: 0.05em;
    margin-bottom: 4px;
}

.contact-item p,
.contact-item a {
    color: var(--color-gray-800);
    font-weight: 500;
}

.contact-item a:hover {
    color: var(--color-accent);
}

.contact-note {
    font-size: var(--font-size-sm);
    color: var(--color-gray-500);
    margin-top: 4px;
}

.contact-form-wrapper {
    background-color: var(--color-gray-50);
    border-radius: var(--radius-lg);
    padding: var(--space-md);
}

.contact-form-title {
    font-size: var(--font-size-xl);
    font-weight: 700;
    color: var(--color-gray-900);
    margin-bottom: var(--space-md);
}

.contact-form {
    display: grid;
    gap: var(--space-sm);
}

.form-group {
    display: flex;
    flex-direction: column;
    gap: 6px;
}

.form-label {
    font-size: var(--font-size-sm);
    font-weight: 600;
    color: var(--color-gray-700);
}

.form-label .required {
    color: var(--color-accent);
}

.form-input,
.form-select,
.form-textarea {
    width: 100%;
    padding: var(--space-sm);
    font-size: var(--font-size-base);
    color: var(--color-gray-800);
    background-color: var(--color-white);
    border: 1px solid var(--color-gray-300);
    border-radius: var(--radius-md);
    transition: all var(--transition-fast);
}

.form-input:focus,
.form-select:focus,
.form-textarea:focus {
    outline: none;
    border-color: var(--color-primary);
    box-shadow: 0 0 0 3px rgba(30, 64, 175, 0.1);
}

.form-input::placeholder,
.form-textarea::placeholder {
    color: var(--color-gray-400);
}

.form-select {
    cursor: pointer;
    appearance: none;
    background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' fill='none' viewBox='0 0 24 24' stroke='%236b7280'%3E%3Cpath stroke-linecap='round' stroke-linejoin='round' stroke-width='2' d='M19 9l-7 7-7-7'%3E%3C/path%3E%3C/svg%3E");
    background-repeat: no-repeat;
    background-position: right 12px center;
    background-size: 20px;
    padding-right: 40px;
}

.form-textarea {
    resize: vertical;
    min-height: 120px;
}

.form-submit {
    margin-top: var(--space-xs);
}

/* ========================================
   FOOTER
   ======================================== */
.footer {
    background-color: var(--color-gray-900);
    color: var(--color-gray-300);
    padding: var(--space-xl) 0 var(--space-md);
}

.footer-grid {
    display: grid;
    gap: var(--space-lg);
    margin-bottom: var(--space-lg);
}

.footer-brand .logo-text {
    color: var(--color-white);
    font-size: var(--font-size-lg);
}

.footer-brand .logo-tagline {
    display: block;
    color: var(--color-gray-400);
    margin-top: 4px;
}

.footer-description {
    margin-top: var(--space-sm);
    color: var(--color-gray-400);
    line-height: 1.6;
}

.footer-section h4 {
    font-size: var(--font-size-sm);
    font-weight: 600;
    color: var(--color-white);
    text-transform: uppercase;
    letter-spacing: 0.05em;
    margin-bottom: var(--space-sm);
}

.footer-links {
    display: flex;
    flex-direction: column;
    gap: var(--space-xs);
}

.footer-links a {
    color: var(--color-gray-400);
    transition: color var(--transition-fast);
}

.footer-links a:hover {
    color: var(--color-accent);
}

.footer-contact-item {
    display: flex;
    align-items: flex-start;
    gap: var(--space-xs);
    margin-bottom: var(--space-sm);
    color: var(--color-gray-400);
}

.footer-contact-item svg {
    width: 18px;
    height: 18px;
    flex-shrink: 0;
    margin-top: 2px;
    color: var(--color-accent);
}

.footer-contact-item a:hover {
    color: var(--color-accent);
}

.service-areas {
    display: flex;
    flex-wrap: wrap;
    gap: var(--space-xs);
}

.service-area-tag {
    display: inline-block;
    padding: 4px 12px;
    background-color: rgba(255, 255, 255, 0.1);
    border-radius: var(--radius-full);
    font-size: var(--font-size-sm);
    color: var(--color-gray-300);
}

.footer-bottom {
    padding-top: var(--space-md);
    border-top: 1px solid var(--color-gray-800);
    text-align: center;
}
.copyright,
.credit {
    font-size: 14px;
    color: rgba(255, 255, 255, 0.6);
}

.credit a {
    color: var(--color-accent);
}

.credit a:hover {
    text-decoration: underline;
}

.footer-bottom p {
    font-size: var(--font-size-sm);
    color: var(--color-gray-500);
}

/* ========================================
   IMAGE FALLBACK PLACEHOLDER
   ======================================== */
.img-placeholder {
    color: rgba(255, 255, 255, 0.5);
    font-size: var(--font-size-sm);
    text-align: center;
    padding: var(--space-md);
}

/* ========================================
   RESPONSIVE STYLES - TABLET (768px+)
   ======================================== */
@media (min-width: 768px) {
    .container {
        padding: 0 var(--space-md);
    }

    .logo-text {
        font-size: var(--font-size-lg);
    }

    .logo-tagline {
        display: block;
    }

    .header-phone {
        display: flex;
    }

    .hero h1 {
        font-size: var(--font-size-4xl);
    }

    .hero-subheading {
        font-size: var(--font-size-xl);
    }

    .hero-cta-group {
        flex-direction: row;
        align-items: center;
    }

    .section-title {
        font-size: var(--font-size-3xl);
    }

    .services-grid {
        grid-template-columns: repeat(2, 1fr);
    }

    .why-us-grid {
        grid-template-columns: repeat(2, 1fr);
    }

    .why-us-image {
        display: block;
        height: 300px;
    }

    .tax-credits-content {
        grid-template-columns: repeat(2, 1fr);
    }

    .tax-table-wrapper {
        grid-column: span 2;
    }

    .tax-cta-wrapper {
        grid-column: span 2;
    }

    .contact-wrapper {
        grid-template-columns: 1fr 1.5fr;
    }

    .footer-grid {
        grid-template-columns: repeat(2, 1fr);
    }
}

/* ========================================
   RESPONSIVE STYLES - DESKTOP (1024px+)
   ======================================== */
@media (min-width: 1024px) {
    .nav-toggle {
        display: none;
    }

    .nav {
        position: static;
        max-height: none;
        box-shadow: none;
        background: transparent;
    }

    .nav-list {
        flex-direction: row;
        padding: 0;
        gap: var(--space-xs);
    }

    .nav-link {
        padding: var(--space-xs) var(--space-sm);
    }

    .nav-phone-mobile {
        display: none;
    }

    .header-cta {
        display: inline-flex;
    }

    .hero {
        min-height: 90vh;
    }

    .hero h1 {
        font-size: var(--font-size-5xl);
    }

    .services-grid {
        grid-template-columns: repeat(2, 1fr);
    }

    .service-card {
        padding: var(--space-lg);
    }

    .service-card-image {
        width: calc(100% + var(--space-lg) * 2);
        margin: calc(var(--space-lg) * -1);
        margin-bottom: var(--space-lg);
    }

    .why-us-wrapper {
        grid-template-columns: 1fr 2fr;
        align-items: start;
    }

    .why-us-image {
        height: 100%;
        min-height: 400px;
        position: sticky;
        top: calc(var(--header-height) + var(--space-md));
    }

    .why-us-grid {
        grid-template-columns: repeat(2, 1fr);
    }

    .tax-credits-content {
        grid-template-columns: 1fr 1fr;
    }

    .footer-grid {
        grid-template-columns: 2fr 1fr 1fr 1fr;
    }
}

/* ========================================
   RESPONSIVE STYLES - LARGE DESKTOP (1440px+)
   ======================================== */
@media (min-width: 1440px) {
    .container {
        padding: 0 var(--space-lg);
    }

    .hero {
        padding-top: calc(var(--header-height) + var(--space-3xl));
        padding-bottom: var(--space-3xl);
    }

    .services {
        padding: var(--space-3xl) 0;
    }

    .why-us {
        padding: var(--space-3xl) 0;
    }

    .tax-credits {
        padding: var(--space-3xl) 0;
    }

    .contact {
        padding: var(--space-3xl) 0;
    }
}