:root{--orange:#ff5a00;--ink:#000;--muted:#666;--line:#e5e5e5;--bg:#fff;--soft:#f4f4f4;--dark:#151515}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;font-size:18px}
body{font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;color:var(--ink);background:var(--bg);line-height:1.6}
img{max-width:100%;display:block}
a{color:inherit;text-decoration:none}
.wrap{max-width:1180px;margin:0 auto;padding:0 24px}

/* header */
header{position:sticky;top:0;z-index:10;background:#000;border-bottom:3px solid var(--orange)}
.nav{display:flex;align-items:center;justify-content:space-between;height:96px}
.brand{display:block;flex:0 0 190px;color:#fff;font-size:20px;line-height:1.15;font-weight:900;text-transform:uppercase}
.brand span{display:block;color:var(--orange);font-size:16px}
.brand img{height:92px;width:auto}
.nav ul{display:flex;gap:30px;list-style:none;font-size:16px;font-weight:600;letter-spacing:.02em;color:#fff}
.nav ul a:hover,.nav ul a.on{color:var(--orange)}
.menu-toggle{display:none;align-items:center;justify-content:center;flex-direction:column;gap:5px;width:48px;height:44px;border:2px solid var(--orange);background:#000;color:#fff;cursor:pointer}
.menu-toggle-line{display:block;width:22px;height:2px;background:#fff;transition:transform .18s ease,opacity .18s ease}
.menu-toggle[aria-expanded="true"] .menu-toggle-line:first-child{transform:translateY(7px) rotate(45deg)}
.menu-toggle[aria-expanded="true"] .menu-toggle-line:nth-child(2){opacity:0}
.menu-toggle[aria-expanded="true"] .menu-toggle-line:last-child{transform:translateY(-7px) rotate(-45deg)}
.nav a:focus-visible,.menu-toggle:focus-visible,footer a:focus-visible{outline:3px solid var(--orange);outline-offset:4px}
.btn{display:inline-block;padding:14px 30px;background:var(--orange);color:#fff;font-weight:700;font-size:16px;letter-spacing:.03em;border:2px solid var(--orange);cursor:pointer}
.btn:hover{background:#fff;color:var(--orange)}
.btn.ghost{background:transparent;color:#fff;border-color:#fff}
.btn.ghost:hover{background:#fff;color:#000}

/* hero */
.hero{position:relative;overflow:hidden;background:#000;color:#fff;padding:110px 0 0}
.hero::before{content:"";position:absolute;right:-8%;top:0;bottom:0;width:46%;background:linear-gradient(160deg,#fff0b3 0%,#ffb04a 38%,#ff5a00 72%,#c63e17 100%);clip-path:polygon(38% 0,100% 0,100% 100%,0 100%);opacity:.95}
.hero .wrap{position:relative}
.hero small,.phero small{display:block;color:var(--orange);font-weight:800;letter-spacing:.2em;text-transform:uppercase;font-size:14px}
.hero h1{font-size:clamp(42px,7vw,84px);line-height:1.04;margin:18px 0 24px;max-width:820px;letter-spacing:-.02em}
.hero h1 span{color:var(--orange)}
.hero p{max-width:620px;color:#d6d6d6;font-size:21px;margin-bottom:30px}
.badge{display:inline-block;margin:0 0 32px;padding:10px 18px;background:#fff;color:#000;border-left:6px solid var(--orange);font-weight:800;font-size:15px}
.hero .cta{display:flex;gap:14px;flex-wrap:wrap;margin-bottom:90px}
.facts{position:relative;display:grid;grid-template-columns:repeat(4,1fr);background:#fff;color:#000;padding:0}
.facts div{padding:28px 24px;border-right:1px solid var(--line)}
.facts div:last-child{border-right:0}
.facts b{display:block;font-size:34px;line-height:1.1;color:var(--orange)}
.facts span{font-size:15px;color:var(--muted)}

.phero{position:relative;background:#000;color:#fff;padding:80px 0 72px;border-bottom:3px solid var(--orange);overflow:hidden}
.phero::after{content:"";position:absolute;right:0;top:0;bottom:0;width:22%;background:linear-gradient(160deg,#fff0b3 0%,#ffb04a 38%,#ff5a00 72%,#c63e17 100%);clip-path:polygon(45% 0,100% 0,100% 100%,0 100%)}
.phero .wrap{position:relative;z-index:1}
.phero h1{font-size:clamp(36px,5.4vw,62px);line-height:1.08;margin:14px 0 16px;max-width:760px;letter-spacing:-.015em}
.phero p{max-width:640px;color:#d6d6d6;font-size:21px}

/* sections */
section{padding:92px 0}
h2{font-size:clamp(32px,4.4vw,48px);line-height:1.1;margin-bottom:12px;letter-spacing:-.015em}
h2::before{content:"";display:block;width:44px;height:8px;background:var(--orange);margin-bottom:18px}
.lead{color:var(--muted);max-width:680px;margin:14px 0 44px;font-size:19px}
.grid{display:grid;gap:0}
.g3{grid-template-columns:repeat(3,1fr)}
.g2{grid-template-columns:repeat(2,1fr);gap:40px}
.card{padding:34px 30px;background:#fff;border:1px solid var(--line);border-top:6px solid #000;margin:0 -1px -1px 0;transition:.2s}
.card:hover{border-top-color:var(--orange);background:var(--soft)}
.card .n{font-weight:900;color:var(--orange);font-size:44px;line-height:1}
.card h3{margin:14px 0 8px;font-size:24px}
.card p{color:var(--muted);font-size:17px}
.card ul{margin:12px 0 0 20px;color:var(--muted);font-size:17px}
.more{display:inline-block;margin-top:16px;color:var(--orange);font-weight:800}
.more:hover{text-decoration:underline}

/* orange tax section */
.taxsec{background:var(--orange);color:#000}
section.taxsec h2::before{background:#000}
section.taxsec .lead,section.taxsec .note{color:#1d0a00}
section.taxsec .card{border-color:#000;border-top-color:#000;background:#fff}
section.taxsec .card:hover{background:#fff;border-top-color:var(--orange)}
section.taxsec .btn{background:#000;border-color:#000}
section.taxsec .btn:hover{background:#fff;color:#000}
.note{color:var(--muted);font-size:14px;margin:24px 0 28px}

.soft{background:var(--soft)}
.about{display:grid;grid-template-columns:1.1fr 1fr;gap:56px;align-items:center}
.about p{color:var(--muted);margin-bottom:18px}
.stats{display:grid;grid-template-columns:1fr 1fr;gap:0}
.stat{background:#000;color:#fff;padding:30px 26px;border:1px solid #333}
.stat b{display:block;font-size:22px;color:var(--orange)}
.stat span{color:#bbb;font-size:15px}
.ind{display:flex;flex-wrap:wrap;gap:0}
.ind span{padding:16px 28px;border:2px solid #000;margin:0 -2px -2px 0;font-weight:800;background:#fff}
.ind span:hover{background:#000;color:#fff}
.steps{counter-reset:s;display:grid;gap:0;max-width:800px;list-style:none}
.steps li{counter-increment:s;position:relative;padding:24px 24px 24px 90px;border-bottom:1px solid var(--line);background:#fff}
.steps li:first-child{border-top:6px solid #000}
.steps li::before{content:"0" counter(s);position:absolute;left:22px;top:20px;font-size:34px;font-weight:900;color:var(--orange)}
.steps b{display:block;font-size:20px}
.steps span{color:var(--muted);font-size:17px}
details{border:1px solid var(--line);border-left:6px solid var(--orange);padding:18px 22px;background:#fff;margin-bottom:12px;max-width:800px}
summary{font-weight:800;cursor:pointer}
details p{color:var(--muted);margin-top:10px;font-size:17px}
.cta-band{background:linear-gradient(160deg,#fff0b3 0%,#ffb04a 38%,#ff5a00 72%,#c63e17 100%);color:#000;text-align:center;padding:76px 0}
.cta-band h2::before{margin:0 auto 18px;background:#000}
.cta-band p{margin:12px 0 28px;font-size:19px}
.cta-band .btn{background:#000;border-color:#000}
.cta-band .btn:hover{background:#fff;color:#000}
.contact{display:grid;grid-template-columns:1fr 1.1fr;gap:56px}
.contact address{font-style:normal;color:var(--muted);margin-top:18px;border-left:6px solid var(--orange);padding-left:18px}
.contact address strong{color:var(--ink)}
form{display:grid;gap:14px}
form label{font-weight:700}
form label span{font-weight:400;color:var(--muted)}
input,textarea,select{width:100%;padding:15px 16px;border:2px solid #000;font:inherit;background:#fff;border-radius:0}
input:focus,textarea:focus,select:focus{outline:3px solid var(--orange);outline-offset:0}
form button:disabled{opacity:.65;cursor:wait}
.form-status{min-height:1.6em;font-weight:700}
.form-status.success{color:#176b32}
.form-status.error{color:#a32116}

footer{background:#000;color:#bbb;padding:56px 0 28px;font-size:16px;border-top:3px solid var(--orange)}
footer .top{display:flex;justify-content:space-between;align-items:center;gap:30px;flex-wrap:wrap;padding-bottom:30px;border-bottom:1px solid #2b2b31}
footer .brand{flex-basis:auto}
footer .brand img{height:auto;max-height:200px;width:auto}
footer ul{list-style:none;display:flex;gap:24px;flex-wrap:wrap;color:#fff;font-weight:600}
footer a:hover{color:var(--orange)}
footer .bot{padding-top:22px}

@media(max-width:900px){
.nav{height:auto;min-height:96px;flex-wrap:wrap;padding:10px 0;row-gap:0}
.nav .brand{flex:0 1 auto;max-width:calc(100% - 64px)}
.nav .brand img{height:62px;width:auto}
.nav .menu-toggle{display:flex;flex:0 0 48px}
.nav .btn{display:none}
.nav ul{display:none;order:3;width:100%;flex-direction:column;gap:0;font-size:16px;white-space:normal;overflow:visible;padding:8px 0 0}
.nav.menu-open ul{display:flex}
.nav ul li{width:100%}
.nav ul a{display:block;padding:12px;border-top:1px solid #333;overflow-wrap:anywhere}
.g3,.g2,.about,.contact{grid-template-columns:1fr}
.facts{grid-template-columns:1fr 1fr}
.facts div{border-bottom:1px solid var(--line)}
.hero{padding-top:64px}.hero::before{width:60%;opacity:.35}
.hero .cta{margin-bottom:56px}
.phero::after{display:none}
section{padding:60px 0}}

/* industry tiles */
.itiles{display:grid;gap:0}
.itiles.five{grid-template-columns:repeat(5,1fr)}
.itiles.three{grid-template-columns:repeat(3,1fr)}
.itile{position:relative;display:block;background:#000;color:#fff;padding:36px 28px 32px;border:1px solid #2a2a2a;margin:0 -1px -1px 0;overflow:hidden;transition:.25s}
.itile::after{content:"";position:absolute;left:0;bottom:0;width:100%;height:6px;background:var(--orange);transform:scaleX(0);transform-origin:left;transition:.3s}
.itile:hover{background:#151515;transform:translateY(-4px);z-index:1}
.itile:hover::after{transform:scaleX(1)}
.itile svg{width:52px;height:52px;fill:none;stroke:var(--orange);stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round;margin-bottom:26px}
.itile b{display:block;font-size:22px;margin-bottom:6px}
.itile span{color:#bbb;font-size:15px}
.itile p{color:#c8c8c8;font-size:17px;margin:6px 0 14px}
.itile ul{list-style:none;border-top:1px solid #333;padding-top:14px;font-size:15px;color:#fff}
.itile li{padding:4px 0 4px 18px;position:relative}
.itile li::before{content:"";position:absolute;left:0;top:13px;width:8px;height:8px;background:var(--orange)}
.itile.open{background:var(--orange);color:#000}
.itile.open svg{stroke:#000}
.itile.open p{color:#1d0a00}
.itile.open .more{color:#000;font-weight:800;font-size:17px}
.itile.open:hover{background:#ff7a33}
@media(max-width:1000px){.itiles.five{grid-template-columns:repeat(3,1fr)}}
@media(max-width:900px){.itiles.three{grid-template-columns:1fr}}
@media(max-width:600px){.itiles.five{grid-template-columns:1fr 1fr}.itile{padding:26px 18px}}
@media(max-width:360px){.stats{grid-template-columns:1fr}}