.tax{--ink:#173b3c;--muted:#516b6b;--accent:#1d5550;--paper:#fdfcf8;--soft:#edf2ee;--line:#d8e0d9;--radius:4px}.tax .brand{letter-spacing:.02em}.tax nav a:last-child{border:1px solid var(--accent);padding:9px 15px}.tax-hero{display:grid;grid-template-columns:1.03fr 1fr;gap:62px;align-items:center;padding:54px 0 58px}.tax-hero h1{font-size:clamp(2.2rem,4vw,3.4rem);margin-bottom:26px}.tax-hero h1 em{font-style:normal;color:#8b7945}.tax-photo{position:relative}.tax-photo img{display:block;width:100%;border-radius:4px}.art-note{position:absolute;bottom:24px;left:-26px;background:var(--paper);border:1px solid var(--line);padding:17px 24px;box-shadow:0 8px 25px #173b3c10;font-size:13px}.art-note strong{display:block;letter-spacing:.12em;font-size:10px;margin-bottom:4px;color:#7a6c43}.tax-points{border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:20px 0;display:grid;grid-template-columns:repeat(3,1fr);gap:20px;font-size:12px}.tax-points strong{display:block;font-size:15px;margin-bottom:3px}.service-num{font-size:13px;letter-spacing:.1em;color:#71633c;margin-bottom:34px}.tax .panel h3{font-size:21px}.tax .panel p{font-size:14px}.text-link{font-size:13px;font-weight:700;text-decoration:underline;text-underline-offset:6px}.statement{font-size:clamp(1.8rem,3vw,2.7rem);max-width:760px;line-height:1.6;letter-spacing:-.05em}.step{padding:20px 0;border-top:1px solid var(--line)}.step strong{margin-right:20px;color:#756234}.faq-list{max-width:840px}.faq-list details{border-top:1px solid var(--line);padding:24px 0}.faq-list details:last-child{border-bottom:1px solid var(--line)}.faq-list summary{cursor:pointer;font-weight:700;font-size:17px;padding-right:20px}.faq-list details p{padding-top:18px;font-size:14px;color:var(--muted);max-width:700px}.contact-grid{display:grid;grid-template-columns:.75fr 1.2fr;gap:70px}.contact-grid aside{background:var(--soft);padding:32px;align-self:start}.contact-grid form{max-width:620px}.tax .site-footer{background:#173b3c;color:#f6f3e9}.tax .site-footer .muted{color:#c3d3cf}.wide-cta{display:flex;align-items:center;justify-content:space-between;gap:24px}.wide-cta h2{max-width:660px}@media(max-width:760px){.tax-hero{grid-template-columns:1fr;gap:32px;padding:40px 0}.tax-hero h1{font-size:2.35rem}.tax-photo{max-width:500px}.art-note{left:12px;bottom:16px;padding:12px 18px}.tax-points{grid-template-columns:1fr;gap:14px}.tax-points div{padding-bottom:10px;border-bottom:1px solid var(--line)}.tax-points div:last-child{border:0;padding:0}.contact-grid{grid-template-columns:1fr;gap:32px}.wide-cta{align-items:start;flex-direction:column}.tax nav a:last-child{padding:0;border:0}}

.tax{--ink:#163c36;--accent:#225749;--paper:#f6f7f0;--soft:#e8eee5;--line:#d6dfd1;--radius:2px}.tax .brand{font-weight:700;letter-spacing:-.05em}.tax-hero{grid-template-columns:1.03fr 1fr;gap:48px;padding:54px 0 62px;min-height:620px}.tax-hero h1{font-size:clamp(34px,4.25vw,56px);font-weight:600;line-height:1.35;letter-spacing:-.065em;margin-bottom:24px}.tax-hero h1 em{color:#607c51;font-weight:400}.tax-photo{align-self:stretch;display:flex;align-items:center;min-width:0}.tax-photo img{width:100%;border-radius:0}.tax .art-note{left:-20px;bottom:32px;background:#f6f7f0;padding:14px 20px;box-shadow:none;border:1px solid #c8d5c2;font-size:11px}.tax .btn{border-radius:2px;font-weight:500}.tax .tax-points{grid-template-columns:repeat(3,1fr);padding:24px 0}.tax .tax-points strong{font-size:16px;font-weight:500}.tax .service-num{font-family:Georgia,serif;font-size:42px;margin-bottom:25px;color:#6a8263}.tax .card{border-radius:2px;box-shadow:none;border-color:var(--line);padding:32px}.tax .card h3{font-weight:500;font-size:23px}.tax .section-head h2{font-weight:500}.tax .section.soft{background:#e8eee5}.tax .site-footer{background:#173d35;color:#f6f7f0}.tax .site-footer .muted{color:#bfd0c2}.tax .site-footer .brand{color:#fff}.tax .eyebrow{font-size:10px;letter-spacing:.14em}.tax .nav-toggle{border-color:#7c9481}.tax .contact-aside{border-radius:0}
@media(max-width:900px){.tax-hero{gap:24px}.tax-hero h1{font-size:42px}.tax .art-note{left:-8px;font-size:10px;padding:10px}.tax .hero-index{display:block}.tax .hero-index span{display:block}}
@media(max-width:760px){.tax-hero{grid-template-columns:1fr;gap:18px;padding:40px 0 28px;min-height:0}.tax-hero h1{font-size:37px;line-height:1.4}.tax-hero .lead br{display:none}.tax .hero-index{display:none}.tax-photo{max-width:100%;width:100%;height:325px}.tax-photo img{height:325px;object-fit:cover}.tax .art-note{bottom:6px;left:12px;max-width:calc(100% - 24px)}.tax .tax-points{grid-template-columns:1fr;gap:14px}.tax .card{padding:25px}.tax .actions{margin-top:24px;gap:20px}.tax .btn{font-size:12px}.tax .eyebrow{font-size:9px}}

.tax .service-num{display:flex;align-items:center;gap:18px;font-size:38px;letter-spacing:0}.tax .service-label{font-family:Arial,sans-serif;font-size:10px;letter-spacing:.13em}.tax .panel{min-width:0}

.tax-hero{gap:56px;min-height:610px;padding:48px 0 54px}.tax-photo{position:relative;display:block;align-self:center;min-width:0}.tax-photo .hero-photo{display:block;width:100%;height:500px;object-fit:cover;object-position:52% 52%;border-radius:18px;box-shadow:0 18px 42px #1b362623}.tax .art-note{left:-18px;bottom:25px;max-width:92%;background:#fbfcf5f5;border:0;border-radius:10px;padding:15px 19px;box-shadow:0 6px 22px #173b3c12}.page-photo{margin:0 auto}.page-photo img{display:block;width:100%;height:380px;object-fit:cover;object-position:center;border-radius:16px;box-shadow:0 8px 28px #173b3c0e}.page-photo.contact-photo img{height:340px;object-position:center 56%}.page-photo.services-photo img{object-position:center 52%}.tax .tax-points{border-top:0}.tax .eyebrow{letter-spacing:.1em}
@media(max-width:900px){.tax-hero{gap:28px}.tax-photo .hero-photo{height:465px}}
@media(max-width:760px){.tax-hero{padding:32px 0 30px;gap:26px;min-height:0}.tax-photo{width:100%;height:auto;max-width:none}.tax-photo .hero-photo{height:315px;border-radius:14px;object-position:55% center}.tax .art-note{left:13px;bottom:14px;max-width:calc(100% - 26px);font-size:10px;padding:12px 14px}.page-photo img,.page-photo.contact-photo img{height:240px;border-radius:12px}.page-photo.services-photo img{object-position:65% center}}