/* StateCryptoTax (c8 · statecryptotax.com) — Royal Indigo & Cool Alabaster US FinTech & CPA Tax Software Workspace */
@font-face {
  font-family: 'Bricolage Grotesque';
  src: url('/assets/fonts/bricolage-var.woff2') format('woff2');
  font-weight: 400 800;
  font-style: normal;
  font-display: swap;
}
@font-face {
  font-family: 'Instrument Sans';
  src: url('/assets/fonts/instrument-sans.woff2') format('woff2');
  font-weight: 400 700;
  font-style: normal;
  font-display: swap;
}
@font-face {
  font-family: 'IBM Plex Mono';
  src: url('/assets/fonts/plexmono-400.woff2') format('woff2');
  font-weight: 400;
  font-style: normal;
  font-display: swap;
}
@font-face {
  font-family: 'IBM Plex Mono';
  src: url('/assets/fonts/plexmono-500.woff2') format('woff2');
  font-weight: 500;
  font-style: normal;
  font-display: swap;
}

:root {
  --bg-paper: #f6f8fc;
  --bg-panel: #ffffff;
  --bg-subtle: #eef2ff;
  --ink-navy: #0f172a;
  --ink-slate: #334155;
  --ink-muted: #64748b;
  --rule-border: #e2e8f0;
  --rule-heavy: #312e81;
  --indigo-950: #1e1b4b;
  --indigo-900: #312e81;
  --indigo-700: #4338ca;
  --indigo-600: #4f46e5;
  --indigo-100: #e0e7ff;
  --indigo-200: #c7d2fe;
  --violet-600: #7c3aed;
  --crimson: #e11d48;
  --crimson-bg: #fff1f2;
  --crimson-border: #fecdd3;
  --teal: #4338ca;
  --teal-bg: #eef2ff;
  --teal-border: #c7d2fe;
  --green: #059669;
  --green-bg: #ecfdf5;
  --green-border: #a7f3d0;
  --amber: #d97706;
  --amber-bg: #fef3c7;
  --amber-border: #fde68a;
  --font-display: 'Bricolage Grotesque', 'Instrument Sans', -apple-system, BlinkMacSystemFont, sans-serif;
  --font-sans: 'Instrument Sans', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;
  --font-mono: 'IBM Plex Mono', 'SFMono-Regular', Consolas, monospace;
  --shadow-card: 0 4px 20px rgba(30, 27, 75, 0.05), 0 1px 3px rgba(15, 23, 42, 0.04);
  --shadow-hover: 0 10px 28px rgba(67, 56, 202, 0.10);
}

*, *::before, *::after {
  box-sizing: border-box;
}

html {
  font-size: 16px;
  scroll-behavior: smooth;
  -webkit-text-size-adjust: 100%;
}

body {
  margin: 0;
  padding: 0;
  background-color: var(--bg-paper);
  color: var(--ink-navy);
  font-family: var(--font-sans);
  line-height: 1.65;
  overflow-x: hidden;
}

a {
  color: var(--indigo-700);
  text-decoration: none;
  font-weight: 600;
  transition: color 0.15s ease;
}
a:hover {
  color: var(--crimson);
  text-decoration: underline;
  text-underline-offset: 3px;
}

h1, h2, h3, h4, section, figure, aside {
  scroll-margin-top: 4.75rem;
}

h1, h2, h3, h4 {
  font-family: var(--font-display);
  color: var(--ink-navy);
  line-height: 1.22;
  margin-top: 1.65rem;
  margin-bottom: 0.75rem;
  letter-spacing: -0.02em;
}

h1 {
  font-size: clamp(1.75rem, 2.8vw, 2.45rem);
  font-weight: 800;
  margin-top: 0.25rem;
}

h2 {
  font-size: clamp(1.32rem, 2vw, 1.68rem);
  font-weight: 700;
  border-bottom: 2px solid var(--indigo-100);
  padding-bottom: 0.45rem;
}

h3 {
  font-size: 1.14rem;
  font-weight: 700;
}

code, pre, .mono, .irc-cite, .box-code {
  font-family: var(--font-mono);
}

.irc-cite {
  display: inline-block;
  background: var(--amber-bg);
  color: #92400e;
  border: 1px solid var(--amber-border);
  padding: 0.14rem 0.55rem;
  border-radius: 999px;
  font-size: 0.78rem;
  font-weight: 600;
  text-decoration: none;
  white-space: nowrap;
}

.box-code {
  display: inline-block;
  background: var(--bg-subtle);
  color: var(--indigo-700);
  border: 1px solid var(--indigo-200);
  padding: 0.14rem 0.55rem;
  border-radius: 999px;
  font-size: 0.78rem;
  font-weight: 600;
}

.safe-badge {
  display: inline-block;
  background: var(--green-bg);
  color: var(--green);
  border: 1px solid var(--green-border);
  padding: 0.16rem 0.6rem;
  border-radius: 999px;
  font-family: var(--font-mono);
  font-size: 0.76rem;
  font-weight: 600;
}

/* 1. Royal Indigo Gradient Command Ribbon (.statutory-context-bar / .wb-context-bar) */
.statutory-context-bar,
.wb-context-bar {
  background: linear-gradient(90deg, #1e1b4b 0%, #312e81 60%, #3730a3 100%);
  color: #ffffff;
  border-bottom: 1px solid rgba(199, 210, 254, 0.25);
  padding: 0.55rem 1.25rem;
  position: sticky;
  top: 0;
  z-index: 100;
  box-shadow: 0 4px 14px rgba(30, 27, 75, 0.22);
}

.context-bar-inner {
  max-width: 1560px;
  margin: 0 auto;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 0.75rem;
}

.context-bar-label {
  font-family: var(--font-mono);
  font-size: 0.76rem;
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.05em;
  color: #e0e7ff;
  display: flex;
  align-items: center;
  gap: 0.5rem;
  white-space: nowrap;
}

.context-controls {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 0.6rem;
}

.context-field {
  display: inline-flex;
  align-items: center;
  gap: 0.38rem;
  font-size: 0.8rem;
  color: #e0e7ff;
  white-space: nowrap;
}

.context-field label {
  font-family: var(--font-mono);
  font-size: 0.73rem;
  font-weight: 500;
  color: #c7d2fe;
}

.context-field select {
  font-family: var(--font-mono);
  font-size: 0.8rem;
  padding: 0.28rem 0.65rem;
  border: 1px solid rgba(255, 255, 255, 0.25);
  border-radius: 999px;
  background: rgba(255, 255, 255, 0.12);
  color: #ffffff;
  min-height: 32px;
  cursor: pointer;
  backdrop-filter: blur(6px);
}

.context-field select option {
  background: #1e1b4b;
  color: #ffffff;
}

.context-summary-pill {
  font-family: var(--font-mono);
  font-size: 0.76rem;
  background: rgba(254, 243, 199, 0.16);
  color: #fde68a;
  border: 1px solid rgba(253, 230, 138, 0.4);
  padding: 0.28rem 0.75rem;
  border-radius: 999px;
  font-weight: 600;
  white-space: nowrap;
}

/* 2. FinTech SaaS Header & Navigation */
.site-header {
  position: relative;
  z-index: 10;
  background: var(--bg-panel);
  border-bottom: 1px solid var(--rule-border);
  padding: 0.9rem 1.25rem;
}

.header-inner {
  max-width: 1560px;
  margin: 0 auto;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
}

.brand-lockup {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  text-decoration: none;
}
.brand-lockup:hover {
  text-decoration: none;
}

.brand-badge {
  width: 38px;
  height: 38px;
  border-radius: 10px;
  background: linear-gradient(135deg, #4338ca 0%, #7c3aed 100%);
  color: #ffffff;
  font-family: var(--font-mono);
  font-weight: 700;
  font-size: 0.95rem;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  box-shadow: 0 4px 10px rgba(67, 56, 202, 0.28);
}

.brand-title {
  font-family: var(--font-display);
  font-size: 1.38rem;
  font-weight: 800;
  color: var(--ink-navy);
  letter-spacing: -0.025em;
  display: block;
  line-height: 1.1;
}

.brand-subtitle {
  font-family: var(--font-mono);
  font-size: 0.72rem;
  color: var(--ink-muted);
  display: block;
}

.main-nav {
  display: flex;
  flex-wrap: wrap;
  gap: 0.35rem;
  align-items: center;
}

.main-nav a {
  font-family: var(--font-sans);
  font-size: 0.88rem;
  font-weight: 600;
  color: var(--ink-slate);
  text-decoration: none;
  padding: 0.4rem 0.75rem;
  border-radius: 8px;
  transition: all 0.15s ease;
}

.main-nav a:hover {
  background: var(--bg-subtle);
  color: var(--indigo-700);
  text-decoration: none;
}

/* Live Benchmark Strip */
.live-statutory-strip {
  background: var(--bg-subtle);
  border-bottom: 1px solid var(--indigo-200);
  padding: 0.4rem 1.25rem;
  font-family: var(--font-mono);
  font-size: 0.75rem;
  color: var(--indigo-900);
}

.live-strip-inner {
  max-width: 1560px;
  margin: 0 auto;
  display: flex;
  flex-wrap: wrap;
  gap: 0.85rem;
  align-items: center;
  justify-content: space-between;
}

/* Breadcrumbs */
.breadcrumbs {
  max-width: 1560px;
  margin: 0.85rem auto 0;
  padding: 0 1.25rem;
  font-family: var(--font-mono);
  font-size: 0.78rem;
  color: var(--ink-muted);
}

.breadcrumbs ol {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-wrap: wrap;
  gap: 0.45rem;
}

.breadcrumbs li + li::before {
  content: "›";
  margin-right: 0.45rem;
  color: var(--indigo-600);
  font-weight: 700;
}

/* 3. Spacious 2-Column FinTech SaaS Workspace (250px Sidebar + Unobstructed 1,200px+ Main Canvas) */
.binder-container,
.wb-layout {
  max-width: 1560px;
  margin: 0.75rem auto 3.5rem;
  padding: 1.25rem 1.25rem 0;
  display: grid;
  grid-template-columns: 250px minmax(0, 1fr);
  gap: 2rem;
  align-items: start;
}

.binder-left-rail,
.wb-rail-left {
  position: sticky;
  top: 4.5rem;
  background: var(--bg-panel);
  border: 1px solid var(--rule-border);
  border-top: 4px solid var(--indigo-700);
  padding: 1.15rem;
  border-radius: 12px;
  font-size: 0.85rem;
  box-shadow: var(--shadow-card);
}

.binder-rail-title {
  font-family: var(--font-mono);
  font-size: 0.73rem;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.06em;
  color: var(--indigo-700);
  margin: 0 0 0.65rem;
  padding-bottom: 0.4rem;
  border-bottom: 1px solid var(--rule-border);
}

.binder-nav-list {
  list-style: none;
  padding: 0;
  margin: 0 0 1.35rem;
}

.binder-nav-list li {
  margin-bottom: 0.38rem;
}

.binder-nav-list a {
  color: var(--ink-slate);
  font-weight: 500;
  text-decoration: none;
  display: block;
  padding: 0.3rem 0.5rem;
  border-radius: 6px;
  line-height: 1.35;
  transition: all 0.15s ease;
}

.binder-nav-list a:hover {
  background: var(--bg-subtle);
  color: var(--indigo-700);
  text-decoration: none;
}

.binder-center,
.wb-main {
  background: var(--bg-panel);
  border: 1px solid var(--rule-border);
  padding: 2rem 2.25rem;
  border-radius: 16px;
  box-shadow: var(--shadow-card);
  min-width: 0;
}

/* 4. Unique CPA Tax Workpaper Header Card (.sct-irc-briefing) */
.sct-irc-briefing {
  background: #ffffff;
  border: 1px solid var(--indigo-200);
  border-radius: 14px;
  overflow: hidden;
  margin: 1.35rem 0 1rem;
  box-shadow: 0 6px 22px rgba(67, 56, 202, 0.06);
}

.sct-irc-banner {
  background: linear-gradient(90deg, #1e1b4b 0%, #312e81 55%, #4338ca 100%);
  color: #ffffff;
  padding: 0.65rem 1.25rem;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 0.6rem;
}

.sct-irc-banner-title {
  font-family: var(--font-mono);
  font-size: 0.78rem;
  font-weight: 700;
  letter-spacing: 0.05em;
  text-transform: uppercase;
  color: #e0e7ff;
  display: flex;
  align-items: center;
  gap: 0.5rem;
}

.sct-irc-banner-badge {
  font-family: var(--font-mono);
  font-size: 0.73rem;
  background: rgba(254, 243, 199, 0.18);
  color: #fde68a;
  border: 1px solid rgba(253, 230, 138, 0.45);
  padding: 0.18rem 0.65rem;
  border-radius: 999px;
  font-weight: 600;
}

.sct-irc-ledger {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 0;
  margin: 0;
  padding: 0;
  border-bottom: 1px solid var(--rule-border);
}

.sct-irc-row {
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 0.85rem;
  padding: 0.75rem 1.25rem;
  border-bottom: 1px solid var(--rule-border);
  border-right: 1px solid var(--rule-border);
  background: #ffffff;
}

.sct-irc-row:nth-child(2n) {
  border-right: none;
}

.sct-irc-row:nth-last-child(-n+2) {
  border-bottom: none;
}

.sct-irc-row dt {
  font-family: var(--font-mono);
  font-size: 0.72rem;
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.03em;
  color: var(--indigo-700);
  background: var(--bg-subtle);
  border: 1px solid var(--indigo-200);
  padding: 0.18rem 0.55rem;
  border-radius: 6px;
  margin: 0;
  white-space: nowrap;
  flex-shrink: 0;
}

.sct-irc-row dd {
  font-family: var(--font-sans);
  font-size: 0.88rem;
  font-weight: 700;
  color: var(--ink-navy);
  margin: 0 !important;
  padding: 0 !important;
  text-align: right;
  line-height: 1.35;
}

.sct-workpaper-card {
  margin: 0;
  padding: 0.55rem 1.25rem;
  background: #f8fafc;
  display: flex;
  flex-direction: column;
}

.sct-workpaper-drawer summary {
  font-family: var(--font-mono);
  font-size: 0.76rem;
  font-weight: 600;
  color: var(--indigo-700);
  cursor: pointer;
  display: flex;
  align-items: center;
  justify-content: space-between;
  list-style: none;
}

.sct-workpaper-drawer summary::-webkit-details-marker {
  display: none;
}

.sct-workpaper-preview-body {
  margin-top: 0.75rem;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 1rem;
}

.sct-workpaper-preview-body img {
  max-width: 340px;
  width: 100%;
  height: auto;
  border-radius: 8px;
  border: 1px solid var(--indigo-200);
  box-shadow: var(--shadow-card);
}

.sct-workpaper-card figcaption {
  font-family: var(--font-mono);
  font-size: 0.74rem;
  color: var(--ink-muted);
}

/* 5. SaaS Workpaper Action Toolbar (.sct-cpa-ribbon) */
.sct-cpa-ribbon {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 0.5rem;
  padding: 0.65rem 0.9rem;
  background: var(--bg-subtle);
  border: 1px solid var(--indigo-200);
  border-radius: 12px;
  margin: 0 0 1.4rem;
}

.sct-pill-btn {
  appearance: none;
  font-family: var(--font-mono);
  font-size: 0.75rem;
  font-weight: 600;
  color: var(--indigo-900);
  background: #ffffff;
  border: 1px solid var(--indigo-200);
  border-radius: 999px;
  padding: 0.36rem 0.78rem;
  cursor: pointer;
  display: inline-flex;
  align-items: center;
  gap: 0.35rem;
  text-decoration: none;
  transition: all 0.15s ease;
  line-height: 1.2;
}

.sct-pill-btn:hover {
  background: var(--indigo-700);
  color: #ffffff;
  border-color: var(--indigo-700);
  text-decoration: none;
}

.sct-pill-btn.sct-btn-verify {
  background: var(--green-bg);
  color: var(--green);
  border-color: var(--green-border);
}

.sct-pill-btn.sct-btn-ai {
  background: #f5f3ff;
  color: var(--violet-600);
  border-color: #ddd6fe;
}
.sct-pill-btn.sct-btn-ai:hover {
  background: var(--violet-600);
  color: #ffffff;
}

.sct-binder-drawer {
  display: none;
  background: #ffffff;
  border: 1px solid var(--indigo-200);
  border-radius: 12px;
  padding: 1rem 1.25rem;
  margin: 0 0 1.25rem;
  box-shadow: var(--shadow-card);
}
.sct-binder-drawer.open {
  display: block;
}

/* 6. Interactive Worksheet & Calculator Bento Modules */
.worksheet-box {
  background: linear-gradient(180deg, #eef2ff 0%, #f8fafc 100%);
  border: 1px solid var(--indigo-200);
  border-top: 4px solid var(--indigo-700);
  border-radius: 14px;
  padding: 1.5rem;
  margin: 1.65rem 0;
  box-shadow: var(--shadow-card);
}

.worksheet-header {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: center;
  border-bottom: 1px solid var(--indigo-200);
  padding-bottom: 0.75rem;
  margin-bottom: 1.15rem;
  gap: 0.5rem;
}

.worksheet-title {
  font-family: var(--font-display);
  font-size: 1.25rem;
  font-weight: 800;
  margin: 0;
}

.worksheet-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
  gap: 1rem;
  margin-bottom: 1.15rem;
}

.form-group {
  display: flex;
  flex-direction: column;
  gap: 0.35rem;
}

.form-group label {
  font-family: var(--font-mono);
  font-size: 0.76rem;
  font-weight: 600;
  color: var(--ink-slate);
}

.form-group input,
.form-group select {
  font-family: var(--font-mono);
  font-size: 0.92rem;
  padding: 0.6rem 0.75rem;
  border: 1px solid #cbd5e1;
  border-radius: 8px;
  background: #ffffff;
  color: var(--ink-navy);
  width: 100%;
  transition: border-color 0.15s ease, box-shadow 0.15s ease;
}

.form-group input:focus,
.form-group select:focus {
  outline: none;
  border-color: var(--indigo-600);
  box-shadow: 0 0 0 3px rgba(79, 70, 229, 0.15);
}

.worksheet-results {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(185px, 1fr));
  gap: 0.9rem;
  background: #ffffff;
  border: 1px solid var(--indigo-200);
  padding: 1.1rem;
  border-radius: 12px;
}

.result-cell {
  border-left: 3px solid var(--indigo-600);
  padding-left: 0.8rem;
}

.result-cell.crimson {
  border-left-color: var(--crimson);
}

.result-cell.green {
  border-left-color: var(--green);
}

.result-label {
  font-family: var(--font-mono);
  font-size: 0.72rem;
  color: var(--ink-muted);
  text-transform: uppercase;
  font-weight: 600;
}

.result-value {
  font-family: var(--font-mono);
  font-size: 1.28rem;
  font-weight: 700;
  color: var(--ink-navy);
  margin-top: 0.15rem;
}

.result-sub {
  font-family: var(--font-mono);
  font-size: 0.73rem;
  color: var(--ink-slate);
}

/* 7. Interactive IRS Form 1099-DA Facsimile Component */
.irs-form-facsimile {
  background: #ffffff;
  border: 2px solid var(--indigo-950);
  border-radius: 12px;
  overflow: hidden;
  margin: 1.65rem 0;
  box-shadow: var(--shadow-card);
}

.irs-form-top-banner {
  display: grid;
  grid-template-columns: 1fr 2fr 1.2fr;
  border-bottom: 2px solid var(--indigo-950);
  background: #f8fafc;
}

.irs-form-top-cell {
  padding: 0.75rem 0.95rem;
  border-right: 1px solid var(--rule-border);
  font-size: 0.8rem;
}
.irs-form-top-cell:last-child {
  border-right: none;
}

.irs-form-number {
  font-family: var(--font-display);
  font-size: 1.55rem;
  font-weight: 800;
  color: var(--indigo-950);
  line-height: 1.1;
}

.irs-boxes-grid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  border-bottom: 1px solid var(--rule-border);
}

.irs-box-btn {
  appearance: none;
  background: #ffffff;
  border: none;
  border-right: 1px solid var(--rule-border);
  border-bottom: 1px solid var(--rule-border);
  padding: 0.75rem 0.8rem;
  text-align: left;
  cursor: pointer;
  display: flex;
  flex-direction: column;
  gap: 0.25rem;
  transition: all 0.15s ease;
  color: var(--ink-navy);
}

.irs-box-btn:hover,
.irs-box-btn.active {
  background: var(--bg-subtle);
  box-shadow: inset 0 0 0 2px var(--indigo-600);
  z-index: 2;
}

.irs-box-num {
  font-family: var(--font-mono);
  font-size: 0.75rem;
  font-weight: 700;
  color: var(--indigo-700);
}

.irs-box-title {
  font-size: 0.84rem;
  font-weight: 700;
  line-height: 1.25;
}

.irs-box-sample {
  font-family: var(--font-mono);
  font-size: 0.75rem;
  color: var(--ink-slate);
  margin-top: 0.15rem;
}

.irs-inspector-panel {
  background: var(--bg-subtle);
  border-top: 2px solid var(--indigo-600);
  padding: 1.15rem 1.35rem;
}

.irs-inspector-title {
  font-family: var(--font-mono);
  font-size: 0.94rem;
  font-weight: 700;
  color: var(--indigo-900);
  margin: 0 0 0.45rem;
}

/* 8. Bento Tables (Unobstructed Wide FinTech Data Grids) */
.table-wrap,
.table-scroll {
  width: 100%;
  margin: 1.35rem 0;
  border-radius: 12px;
  overflow-x: auto;
  border: 1px solid #cbd5e1;
  background: #ffffff;
  box-shadow: 0 4px 16px rgba(67, 56, 202, 0.05);
}

.sct-table-toolbar {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: space-between;
  gap: 0.65rem;
  padding: 0.65rem 1rem;
  background: #f8fafc;
  border-bottom: 1px solid var(--rule-border);
}

.sct-table-search {
  font-family: var(--font-mono);
  font-size: 0.78rem;
  padding: 0.35rem 0.7rem;
  border: 1px solid #cbd5e1;
  border-radius: 8px;
  min-width: 220px;
  background: #ffffff;
  color: var(--ink-navy);
}

table.statutory-table,
.binder-center table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.9rem;
  background: #ffffff;
  min-width: 640px;
}

table.statutory-table caption,
.binder-center table caption {
  caption-side: top;
  text-align: left;
  font-family: var(--font-mono);
  font-size: 0.76rem;
  font-weight: 700;
  color: var(--indigo-900);
  background: #f8fafc;
  padding: 0.65rem 1rem;
  border-bottom: 1px solid var(--rule-border);
  letter-spacing: 0.02em;
}

table.statutory-table thead th,
.binder-center table thead th {
  background: #1e1b4b;
  color: #ffffff;
  font-family: var(--font-mono);
  font-size: 0.75rem;
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.04em;
  text-align: left;
  padding: 0.85rem 1rem;
  border-bottom: 2px solid #312e81;
  cursor: pointer;
  user-select: none;
}

table.statutory-table tbody th,
.binder-center table tbody th {
  background: #f8fafc;
  color: var(--ink-navy);
  font-family: var(--font-mono);
  font-size: 0.8rem;
  font-weight: 700;
  text-align: left;
  padding: 0.8rem 1rem;
  border-bottom: 1px solid var(--rule-border);
}

table.statutory-table td,
.binder-center table td {
  padding: 0.8rem 1rem;
  border-bottom: 1px solid var(--rule-border);
  vertical-align: top;
  color: var(--ink-slate);
}

table.statutory-table tbody tr:hover td,
.binder-center table tbody tr:hover td {
  background: #f8fafc;
}

.mono-cell {
  font-family: var(--font-mono);
  font-weight: 600;
  color: var(--ink-navy);
}

/* 9. Bento Cards, SVG Containers & Bottom 3-Card Statutory Notes Grid */
.card-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(280px, 1fr));
  gap: 1.15rem;
  margin: 1.35rem 0;
}

.stat-card {
  background: #ffffff;
  border: 1px solid var(--rule-border);
  border-top: 3px solid var(--indigo-600);
  padding: 1.2rem;
  border-radius: 12px;
  display: flex;
  flex-direction: column;
  justify-content: space-between;
  box-shadow: var(--shadow-card);
  transition: transform 0.15s ease, box-shadow 0.15s ease;
}

.stat-card:hover {
  transform: translateY(-2px);
  box-shadow: var(--shadow-hover);
}

.stat-card h3 {
  margin-top: 0.35rem;
  font-size: 1.06rem;
}

.statutory-svg-card {
  background: #ffffff;
  border: 1px solid var(--indigo-200);
  border-radius: 14px;
  padding: 1.1rem 1.25rem;
  margin: 1.5rem 0;
  box-shadow: var(--shadow-card);
}

.statutory-svg-card svg {
  width: 100%;
  height: auto;
  display: block;
  border-radius: 8px;
}

.statutory-svg-caption {
  font-family: var(--font-mono);
  font-size: 0.75rem;
  color: var(--ink-muted);
  margin-top: 0.65rem;
  line-height: 1.45;
}

.sct-bento-notes-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));
  gap: 1.15rem;
  margin: 2rem 0 1.5rem;
}

.statutory-callout-card {
  background: #ffffff;
  border: 1px solid var(--rule-border);
  border-top: 3px solid var(--amber);
  padding: 1.15rem;
  border-radius: 12px;
  font-size: 0.86rem;
  box-shadow: var(--shadow-card);
}

.statutory-callout-card.teal-card {
  border-top-color: var(--indigo-600);
}

.statutory-callout-card.green-card {
  border-top-color: var(--green);
}

/* 10. Unique 2-Card Indigo Bento Audit Readiness Suite (.sct-audit-readiness-suite) */
.sct-audit-readiness-suite {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(320px, 1fr));
  gap: 1.25rem;
  margin: 2.25rem 0 1.5rem;
}

.sct-filing-stepper,
.sct-irs-bulletin-box {
  background: linear-gradient(180deg, #ffffff 0%, #f8fafc 100%);
  border: 1px solid var(--indigo-200);
  border-top: 4px solid var(--indigo-700);
  border-radius: 14px;
  padding: 1.35rem;
  box-shadow: var(--shadow-card);
}

.sct-irs-bulletin-box {
  border-top-color: var(--violet-600);
}

.sct-suite-header {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 0.5rem;
  margin-bottom: 0.85rem;
}

.sct-suite-title {
  font-family: var(--font-display);
  font-size: 1.08rem;
  font-weight: 800;
  color: var(--ink-navy);
  margin: 0;
}

.sct-step-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: 0.55rem;
}

.sct-step-item {
  display: flex;
  align-items: flex-start;
  gap: 0.6rem;
  padding: 0.55rem 0.7rem;
  background: #ffffff;
  border: 1px solid var(--rule-border);
  border-radius: 8px;
  font-size: 0.85rem;
  cursor: pointer;
}

.sct-step-item input[type="checkbox"] {
  margin-top: 0.22rem;
  accent-color: var(--indigo-700);
  width: 16px;
  height: 16px;
  cursor: pointer;
}

.sct-bulletin-form {
  display: flex;
  flex-wrap: wrap;
  gap: 0.55rem;
  margin-top: 0.85rem;
}

.sct-bulletin-input {
  flex: 1 1 200px;
  font-family: var(--font-mono);
  font-size: 0.84rem;
  padding: 0.58rem 0.8rem;
  border: 1px solid #cbd5e1;
  border-radius: 8px;
}

.sct-bulletin-submit {
  font-family: var(--font-mono);
  font-size: 0.8rem;
  font-weight: 700;
  background: var(--indigo-700);
  color: #ffffff;
  border: none;
  border-radius: 8px;
  padding: 0.6rem 1rem;
  cursor: pointer;
}
.sct-bulletin-submit:hover {
  background: var(--indigo-900);
}

/* 11. FAQ Accordion & Callout Alerts */
.faq-list {
  display: flex;
  flex-direction: column;
  gap: 0.7rem;
  margin: 1.25rem 0;
}

.faq-item {
  border: 1px solid var(--rule-border);
  border-radius: 10px;
  background: #ffffff;
  padding: 0.85rem 1.15rem;
  box-shadow: 0 1px 3px rgba(15, 23, 42, 0.03);
}

.faq-item summary {
  font-family: var(--font-display);
  font-weight: 700;
  font-size: 1rem;
  cursor: pointer;
  color: var(--ink-navy);
}

.faq-item p {
  margin: 0.65rem 0 0;
  color: var(--ink-slate);
  font-size: 0.92rem;
}

.legal-alert {
  border-left: 4px solid var(--crimson);
  background: var(--crimson-bg);
  padding: 0.95rem 1.15rem;
  margin: 1.2rem 0;
  border-radius: 0 10px 10px 0;
  font-size: 0.9rem;
}

.legal-alert.teal {
  border-left-color: var(--indigo-600);
  background: var(--bg-subtle);
}

.legal-alert.green {
  border-left-color: var(--green);
  background: var(--green-bg);
}

/* 12. Footer */
.site-footer {
  background: #0f172a;
  color: #cbd5e1;
  border-top: 3px solid var(--indigo-600);
  padding: 3rem 1.25rem;
  margin-top: 3.5rem;
  font-size: 0.86rem;
}

.footer-inner {
  max-width: 1560px;
  margin: 0 auto;
}

.footer-grid {
  display: grid;
  grid-template-columns: 1.6fr 1fr 1fr;
  gap: 2rem;
  margin-bottom: 1.75rem;
}

.footer-col h4 {
  font-family: var(--font-mono);
  font-size: 0.8rem;
  text-transform: uppercase;
  letter-spacing: 0.05em;
  margin-top: 0;
  color: #ffffff;
}

.footer-col ul {
  list-style: none;
  padding: 0;
  margin: 0;
}

.footer-col li {
  margin-bottom: 0.42rem;
}

.footer-col a,
.footer-disclaimer a {
  color: #a5b4fc;
}
.footer-col a:hover,
.footer-disclaimer a:hover {
  color: #ffffff;
}

.footer-disclaimer {
  border-top: 1px solid #1e293b;
  padding-top: 1.2rem;
  font-size: 0.78rem;
  color: #94a3b8;
}

/* Responsive Breakpoints */
@media (max-width: 1024px) {
  .binder-container,
  .wb-layout {
    grid-template-columns: 1fr;
  }
  .binder-left-rail,
  .wb-rail-left {
    position: static;
  }
  .sct-irc-ledger {
    grid-template-columns: 1fr;
  }
  .sct-irc-row {
    border-right: none;
  }
  .footer-grid {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 768px) {
  .binder-center,
  .wb-main {
    padding: 1.25rem;
  }
  .irs-form-top-banner {
    grid-template-columns: 1fr;
  }
  .irs-boxes-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (max-width: 480px) {
  .irs-boxes-grid {
    grid-template-columns: 1fr;
  }
}