/* ================================================
   RAHUL SINGH CPA P.C. — rsinghcpa.com
   Design: Luxury Financial / Deep Navy + Gold
   ================================================ */

:root {
  --navy:       #0C1E35;
  --navy-mid:   #122844;
  --navy-light: #1b3a5c;
  --gold:       #C9A227;
  --gold-light: #e2b93b;
  --gold-pale:  #f9f0d0;
  --white:      #ffffff;
  --off-white:  #F5F7FA;
  --text:       #111827;
  --muted:      #6B7280;
  --border:     rgba(201,162,39,.18);
  --shadow:     0 16px 50px rgba(12,30,53,.14);
  --shadow-lg:  0 30px 80px rgba(12,30,53,.20);
  --font-display: 'Cormorant Garamond', Georgia, serif;
  --font-body:    'DM Sans', system-ui, sans-serif;
  --r:  10px;
  --rl: 18px;
}

*,*::before,*::after{box-sizing:border-box;margin:0;padding:0;}
html{scroll-behavior:smooth;}
body{font-family:var(--font-body);color:var(--text);background:var(--off-white);overflow-x:hidden;-webkit-font-smoothing:antialiased;}
a{color:inherit;text-decoration:none;}
img{max-width:100%;display:block;}

@keyframes fadeUp{from{opacity:0;transform:translateY(32px);}to{opacity:1;transform:translateY(0);}}
@keyframes floatY{0%,100%{transform:translateY(0);}50%{transform:translateY(-14px);}}
@keyframes pulse{0%,100%{transform:scale(1);opacity:.7;}50%{transform:scale(1.08);opacity:1;}}
.animate{opacity:0;animation:fadeUp .75s ease forwards;animation-delay:var(--d,0s);}

/* NAV */
.navbar{position:fixed;top:0;left:0;right:0;z-index:1000;background:rgba(12,30,53,.96);backdrop-filter:blur(14px);border-bottom:1px solid rgba(201,162,39,.12);transition:box-shadow .3s;}
.navbar.scrolled{box-shadow:0 4px 28px rgba(0,0,0,.45);}
.nav-inner{max-width:1280px;margin:auto;display:flex;align-items:center;justify-content:space-between;padding:0 36px;height:70px;gap:16px;}
.nav-logo{display:flex;align-items:center;gap:11px;flex-shrink:0;}
.logo-badge{width:40px;height:40px;background:var(--gold);border-radius:9px;display:flex;align-items:center;justify-content:center;font-family:var(--font-display);font-size:16px;font-weight:700;color:var(--navy);flex-shrink:0;}
.logo-text{font-family:var(--font-display);font-size:19px;color:var(--white);line-height:1.2;}
.logo-text em{color:var(--gold);font-style:italic;}
.nav-links{display:flex;align-items:center;gap:2px;list-style:none;}
.nav-links a{padding:8px 13px;border-radius:7px;font-size:13.5px;font-weight:500;color:rgba(255,255,255,.8);transition:.2s;white-space:nowrap;}
.nav-links a:hover{color:var(--gold);background:rgba(201,162,39,.08);}
.nav-cta{background:var(--gold)!important;color:var(--navy)!important;font-weight:700!important;padding:9px 20px!important;}
.nav-cta:hover{background:var(--gold-light)!important;transform:translateY(-1px);}
.nav-toggle{display:none;background:none;border:none;cursor:pointer;padding:6px;flex-direction:column;gap:5px;}
.nav-toggle span{display:block;width:24px;height:2px;background:var(--white);border-radius:2px;transition:.3s;}

/* HERO */
.hero{min-height:100vh;display:flex;align-items:center;position:relative;overflow:hidden;background:var(--navy);padding:130px 36px 90px;}
.hero-bg{position:absolute;inset:0;overflow:hidden;}
.orb{position:absolute;border-radius:50%;animation:pulse 7s ease-in-out infinite;}
.orb-1{width:700px;height:700px;background:radial-gradient(circle,rgba(201,162,39,.22) 0%,transparent 68%);top:-250px;right:-120px;}
.orb-2{width:450px;height:450px;background:radial-gradient(circle,rgba(27,58,92,.9) 0%,transparent 70%);bottom:-120px;left:-100px;animation-delay:-3.5s;}
.hero-grid{position:absolute;inset:0;background-image:linear-gradient(rgba(201,162,39,.04) 1px,transparent 1px),linear-gradient(90deg,rgba(201,162,39,.04) 1px,transparent 1px);background-size:64px 64px;mask-image:radial-gradient(ellipse 80% 80% at 50% 50%,black 20%,transparent 70%);}
.hero-inner{max-width:820px;margin:0 auto;text-align:center;position:relative;z-index:2;}
.hero-badge{display:inline-flex;align-items:center;gap:9px;background:rgba(201,162,39,.10);border:1px solid rgba(201,162,39,.28);border-radius:100px;padding:8px 22px;font-size:13px;font-weight:500;color:var(--gold-light);margin-bottom:30px;}
.hero-title{font-family:var(--font-display);font-size:clamp(44px,8vw,88px);font-weight:700;color:var(--white);line-height:1.04;margin-bottom:26px;}
.hero-title em{color:var(--gold);font-style:italic;}
.hero-sub{font-size:18px;color:rgba(255,255,255,.68);line-height:1.75;max-width:660px;margin:0 auto 40px;}
.hero-actions{display:flex;gap:14px;justify-content:center;flex-wrap:wrap;margin-bottom:60px;}
.hero-stats{display:flex;align-items:center;justify-content:center;gap:0;background:rgba(255,255,255,.04);border:1px solid rgba(255,255,255,.09);border-radius:14px;overflow:hidden;backdrop-filter:blur(10px);}
.stat{padding:20px 36px;text-align:center;border-right:1px solid rgba(255,255,255,.08);}
.stat:last-child{border-right:none;}
.stat-num{display:block;font-family:var(--font-display);font-size:32px;font-weight:700;color:var(--gold);line-height:1;}
.stat-lbl{font-size:11px;color:rgba(255,255,255,.45);text-transform:uppercase;letter-spacing:1.2px;margin-top:5px;display:block;}
.hero-float{position:absolute;bottom:72px;right:4%;z-index:2;animation:floatY 4.5s ease-in-out infinite;}
.float-card{background:rgba(255,255,255,.97);border-radius:16px;padding:18px 22px;display:flex;gap:15px;align-items:center;box-shadow:0 24px 60px rgba(0,0,0,.3);min-width:290px;border:1px solid rgba(201,162,39,.15);}
.fc-icon{font-size:30px;}
.fc-txt strong{display:block;font-size:14px;color:var(--navy);font-weight:700;}
.fc-txt span{font-size:12px;color:var(--muted);}

/* BUTTONS */
.btn-primary{display:inline-block;background:var(--gold);color:var(--navy);padding:15px 34px;border-radius:var(--r);font-weight:700;font-size:15px;transition:.25s;box-shadow:0 6px 24px rgba(201,162,39,.38);}
.btn-primary:hover{background:var(--gold-light);transform:translateY(-2px);box-shadow:0 10px 32px rgba(201,162,39,.48);}
.btn-ghost{display:inline-block;color:var(--white);border:1.5px solid rgba(255,255,255,.28);padding:15px 34px;border-radius:var(--r);font-weight:500;font-size:15px;transition:.25s;}
.btn-ghost:hover{border-color:var(--gold);color:var(--gold);}
.btn-lg{padding:18px 42px;font-size:17px;}

/* TRUST BAR */
.trust-bar{background:var(--navy-mid);border-top:1px solid rgba(201,162,39,.12);}
.trust-inner{max-width:1280px;margin:auto;padding:15px 36px;display:flex;flex-wrap:wrap;gap:18px;justify-content:center;align-items:center;}
.ti{display:flex;align-items:center;gap:8px;font-size:13px;font-weight:500;color:rgba(255,255,255,.78);}
.ti-dot{width:6px;height:6px;background:var(--gold);border-radius:50%;flex-shrink:0;}

/* LAYOUT */
.container{max-width:1200px;margin:0 auto;padding:0 36px;}
.label{font-size:11.5px;font-weight:700;letter-spacing:2.8px;text-transform:uppercase;color:var(--gold);margin-bottom:10px;}
.label.light{color:var(--gold-light);}
.sec-title{font-family:var(--font-display);font-size:clamp(30px,4vw,50px);font-weight:700;line-height:1.12;color:var(--navy);margin-bottom:18px;}
.sec-title em{color:var(--gold);font-style:italic;}
.sec-title.light{color:var(--white);}
.sec-sub{font-size:17px;color:var(--muted);max-width:580px;line-height:1.72;}

/* SERVICES */
.svc-section{padding:100px 0;background:var(--white);}
.svc-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(265px,1fr));gap:24px;margin-top:50px;}
.svc-card{position:relative;background:var(--off-white);border:1.5px solid transparent;border-radius:var(--rl);padding:38px 32px;transition:.3s;display:flex;flex-direction:column;cursor:pointer;}
.svc-card:hover{border-color:var(--gold);transform:translateY(-6px);box-shadow:var(--shadow);}
.svc-dark{background:var(--navy);border-color:rgba(201,162,39,.25);}
.svc-dark h3{color:var(--white);}
.svc-dark p{color:rgba(255,255,255,.65);}
.svc-dark .svc-arr{color:var(--gold);}
.svc-hot{position:absolute;top:20px;right:20px;background:var(--gold);color:var(--navy);font-size:10.5px;font-weight:800;padding:4px 11px;border-radius:100px;text-transform:uppercase;letter-spacing:.8px;}
.svc-icon{font-size:38px;margin-bottom:18px;}
.svc-card h3{font-family:var(--font-display);font-size:23px;color:var(--navy);margin-bottom:11px;}
.svc-card p{font-size:15px;color:var(--muted);line-height:1.68;flex:1;}
.svc-arr{font-size:18px;color:var(--gold);margin-top:22px;display:inline-block;transition:.2s;}
.svc-card:hover .svc-arr{transform:translateX(6px);}

/* ABOUT */
.about-section{padding:100px 0;background:var(--off-white);}
.about-grid{display:grid;grid-template-columns:1fr 1.15fr;gap:80px;align-items:center;}
.about-visual{display:flex;flex-direction:column;align-items:center;gap:28px;}
.card-3d{width:260px;height:300px;background:linear-gradient(150deg,var(--navy-light),var(--navy));border-radius:22px;border:1px solid rgba(201,162,39,.28);display:flex;align-items:center;justify-content:center;box-shadow:0 40px 80px rgba(12,30,53,.3),inset 0 1px 0 rgba(255,255,255,.08);animation:floatY 5s ease-in-out infinite;transform-style:preserve-3d;perspective:1000px;transition:transform .3s;}
.card-3d:hover{transform:rotateY(10deg) rotateX(-6deg);}
.c3d-inner{text-align:center;}
.c3d-avatar{width:88px;height:88px;background:var(--gold);border-radius:50%;display:flex;align-items:center;justify-content:center;font-family:var(--font-display);font-size:30px;font-weight:700;color:var(--navy);margin:0 auto 18px;box-shadow:0 8px 24px rgba(201,162,39,.4);}
.c3d-name{font-family:var(--font-display);font-size:22px;color:var(--white);font-weight:700;}
.c3d-sub{font-size:13px;color:var(--gold);letter-spacing:1px;margin-top:7px;}
.c3d-certs{display:flex;gap:6px;justify-content:center;margin-top:14px;}
.cert-pill{background:rgba(201,162,39,.15);border:1px solid rgba(201,162,39,.3);font-size:11px;color:var(--gold);padding:3px 9px;border-radius:100px;}
.creds{width:100%;}
.cred{display:flex;align-items:flex-start;gap:12px;padding:11px 0;border-bottom:1px solid rgba(12,30,53,.07);}
.cred:last-child{border-bottom:none;}
.cred-dot{width:7px;height:7px;background:var(--gold);border-radius:50%;flex-shrink:0;margin-top:6px;}
.cred-txt{font-size:14px;color:var(--text);line-height:1.5;}
.about-content p{font-size:16px;color:var(--muted);line-height:1.82;margin-bottom:18px;}

/* STATS */
.stats-section{padding:70px 0;background:var(--navy);}
.stats-row{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;background:rgba(255,255,255,.06);}
.stat-box{padding:44px 28px;text-align:center;background:var(--navy);transition:.3s;}
.stat-box:hover{background:var(--navy-mid);}
.sb-num{font-family:var(--font-display);font-size:54px;font-weight:700;color:var(--gold);line-height:1;display:block;}
.sb-lbl{font-size:14px;color:rgba(255,255,255,.5);margin-top:8px;display:block;text-transform:uppercase;letter-spacing:1px;}

/* REVIEWS */
.reviews-section{padding:100px 0;background:var(--white);}
.rev-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:50px;}
.rev-card{background:var(--off-white);border-radius:var(--rl);padding:34px;border:1.5px solid var(--border);}
.rev-card.feat{background:var(--navy);border-color:var(--gold);}
.rev-card.feat blockquote{color:rgba(255,255,255,.82);}
.rev-card.feat .rev-author{color:var(--gold);}
.rev-card.feat .rev-source{color:rgba(255,255,255,.38);}
.rev-stars{color:var(--gold);font-size:17px;letter-spacing:2px;margin-bottom:16px;}
.rev-card blockquote{font-size:15px;color:var(--muted);line-height:1.78;font-style:italic;}
.rev-author{font-size:14px;font-weight:700;color:var(--navy);margin-top:20px;}
.rev-source{font-size:12px;color:var(--muted);margin-top:4px;}
.gbp-strip{margin-top:50px;display:flex;align-items:center;justify-content:center;gap:24px;background:var(--off-white);border-radius:var(--rl);padding:28px 36px;border:1px solid var(--border);flex-wrap:wrap;}
.gbp-num{font-family:var(--font-display);font-size:56px;font-weight:700;color:var(--navy);}
.gbp-stars{font-size:28px;color:var(--gold);letter-spacing:2px;}
.gbp-lbl{font-size:14px;color:var(--muted);}
.gbp-badge{display:flex;align-items:center;gap:10px;background:var(--white);border:1.5px solid var(--border);border-radius:100px;padding:10px 22px;}

/* AREAS */
.areas-section{padding:80px 0;background:var(--off-white);text-align:center;}
.pills{display:flex;flex-wrap:wrap;gap:12px;justify-content:center;margin-top:36px;}
.pill{background:var(--white);border:1.5px solid var(--border);border-radius:100px;padding:10px 24px;font-size:14px;font-weight:500;color:var(--navy);transition:.2s;cursor:default;}
.pill:hover{background:var(--gold);color:var(--navy);border-color:var(--gold);}

/* FAQ */
.faq-section{padding:100px 0;background:var(--white);}
.faq-layout{display:grid;grid-template-columns:1fr 1.6fr;gap:80px;align-items:start;}
.faq-left p{font-size:16px;color:var(--muted);line-height:1.7;margin-top:16px;}
.faq-left a{color:var(--gold);font-weight:600;}
.faq-item{border-bottom:1px solid rgba(12,30,53,.08);cursor:pointer;padding:20px 0;}
.faq-q{display:flex;justify-content:space-between;align-items:center;font-size:16px;font-weight:600;color:var(--navy);gap:12px;}
.faq-ico{font-size:24px;color:var(--gold);font-weight:300;transition:.35s;flex-shrink:0;}
.faq-item.open .faq-ico{transform:rotate(45deg);}
.faq-a{font-size:15px;color:var(--muted);line-height:1.75;max-height:0;overflow:hidden;transition:max-height .4s ease,padding .3s;}
.faq-item.open .faq-a{max-height:250px;padding-top:13px;}

/* MAP */
.map-section{padding:80px 0;}
.map-wrap{border-radius:var(--rl);overflow:hidden;box-shadow:var(--shadow);}
.map-wrap iframe{width:100%;height:420px;border:0;display:block;}

/* CONTACT */
.contact-section{padding:110px 0;background:var(--navy);position:relative;overflow:hidden;}
.contact-inner{position:relative;z-index:2;text-align:center;}
.contact-sub{font-size:17px;color:rgba(255,255,255,.62);max-width:580px;margin:0 auto 50px;line-height:1.72;}
.contact-cards{display:flex;justify-content:center;gap:22px;flex-wrap:wrap;margin-bottom:44px;}
.cc{background:rgba(255,255,255,.05);border:1px solid rgba(255,255,255,.10);border-radius:var(--rl);padding:30px 38px;min-width:200px;text-align:center;transition:.3s;}
.cc:hover{background:rgba(201,162,39,.09);border-color:rgba(201,162,39,.35);transform:translateY(-4px);}
.cc-ico{font-size:30px;margin-bottom:10px;}
.cc-lbl{font-size:11px;text-transform:uppercase;letter-spacing:1.5px;color:rgba(255,255,255,.38);margin-bottom:7px;}
.cc-val{font-size:15px;color:var(--white);font-weight:500;line-height:1.5;}
.cc-val a{color:var(--gold);}

/* PAGE HERO */
.page-hero{padding:150px 36px 90px;background:var(--navy);position:relative;overflow:hidden;text-align:center;}
.page-hero-inner{position:relative;z-index:2;max-width:820px;margin:0 auto;}
.breadcrumb{display:flex;gap:8px;align-items:center;justify-content:center;font-size:13px;color:rgba(255,255,255,.38);margin-bottom:22px;}
.breadcrumb a{color:var(--gold);}
.breadcrumb .sep{color:rgba(255,255,255,.2);}
.page-hero h1{font-family:var(--font-display);font-size:clamp(34px,6vw,64px);font-weight:700;color:var(--white);margin-bottom:18px;line-height:1.08;}
.page-hero h1 em{color:var(--gold);font-style:italic;}
.page-hero p{font-size:18px;color:rgba(255,255,255,.66);max-width:620px;margin:0 auto 30px;line-height:1.72;}

/* CONTENT */
.content-sec{padding:88px 0;}
.content-sec.alt{background:var(--white);}
.two-col{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:center;}
.prose p{font-size:16px;color:var(--muted);line-height:1.82;margin-bottom:18px;}
.prose ul{list-style:none;margin-top:8px;}
.prose ul li{padding:10px 0 10px 28px;border-bottom:1px solid rgba(12,30,53,.06);font-size:15px;color:var(--text);position:relative;}
.prose ul li::before{content:"✓";position:absolute;left:0;color:var(--gold);font-weight:800;}
.prose ul li:last-child{border-bottom:none;}
.icon-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(258px,1fr));gap:24px;margin-top:44px;}
.icon-card{background:var(--off-white);border-radius:var(--rl);padding:34px;border:1.5px solid transparent;transition:.3s;}
.icon-card:hover{border-color:var(--gold);transform:translateY(-4px);box-shadow:var(--shadow);}
.ic-ico{font-size:34px;margin-bottom:16px;}
.icon-card h3{font-family:var(--font-display);font-size:21px;color:var(--navy);margin-bottom:10px;}
.icon-card p{font-size:14.5px;color:var(--muted);line-height:1.68;}
.icon-card .learn{display:inline-block;margin-top:14px;font-size:13px;font-weight:700;color:var(--gold);}
.highlight-box{background:linear-gradient(140deg,var(--navy),var(--navy-light));border-radius:var(--rl);padding:48px;border:1px solid rgba(201,162,39,.18);box-shadow:var(--shadow-lg);}
.highlight-box h3{font-family:var(--font-display);font-size:24px;color:var(--white);margin-bottom:18px;}
.highlight-box ul{list-style:none;}
.highlight-box ul li{color:rgba(255,255,255,.78);padding:9px 0;border-bottom:1px solid rgba(255,255,255,.07);font-size:15px;}
.highlight-box ul li:last-child{border-bottom:none;}
.steps{display:grid;grid-template-columns:repeat(auto-fit,minmax(210px,1fr));gap:24px;margin-top:44px;}
.step{text-align:center;padding:32px 22px;}
.step-num{width:58px;height:58px;background:var(--gold);border-radius:50%;display:flex;align-items:center;justify-content:center;font-family:var(--font-display);font-size:24px;font-weight:700;color:var(--navy);margin:0 auto 18px;}
.step h3{font-family:var(--font-display);font-size:19px;color:var(--navy);margin-bottom:10px;}
.step p{font-size:14px;color:var(--muted);line-height:1.68;}

/* FOOTER */
.site-footer{background:#060e1a;color:var(--white);}
.footer-top{display:grid;grid-template-columns:2.2fr 1fr 1fr;gap:64px;max-width:1200px;margin:auto;padding:70px 36px 52px;border-bottom:1px solid rgba(255,255,255,.05);}
.footer-brand .nav-logo{margin-bottom:18px;}
.footer-brand p{font-size:14px;color:rgba(255,255,255,.42);line-height:1.75;max-width:320px;}
.footer-social{display:flex;gap:14px;margin-top:22px;}
.footer-social a{font-size:13px;color:rgba(255,255,255,.42);padding:7px 14px;border:1px solid rgba(255,255,255,.1);border-radius:7px;transition:.2s;}
.footer-social a:hover{color:var(--gold);border-color:var(--gold);}
.footer-col h4{font-size:12px;text-transform:uppercase;letter-spacing:2px;color:var(--gold);margin-bottom:16px;}
.footer-col{display:flex;flex-direction:column;gap:10px;}
.footer-col a,.footer-col span{font-size:14px;color:rgba(255,255,255,.42);transition:.2s;}
.footer-col a:hover{color:var(--white);}
.footer-bottom{text-align:center;padding:24px 36px;font-size:13px;color:rgba(255,255,255,.22);}

/* AEO speakable answer box */
.aeo-box{background:linear-gradient(135deg,var(--navy),var(--navy-mid));border-radius:var(--rl);padding:28px 32px;margin:28px 0;border-left:4px solid var(--gold);}
.aeo-box p{font-size:15px;color:rgba(255,255,255,.8);line-height:1.8;margin:0;}

/* RESPONSIVE */
@media(max-width:1024px){
  .about-grid,.two-col{grid-template-columns:1fr;gap:44px;}
  .about-visual{flex-direction:row;flex-wrap:wrap;justify-content:center;}
  .faq-layout{grid-template-columns:1fr;gap:44px;}
  .footer-top{grid-template-columns:1fr 1fr;}
  .footer-brand{grid-column:1/-1;}
  .rev-grid{grid-template-columns:1fr;}
  .stats-row{grid-template-columns:repeat(2,1fr);}
  .hero-float{display:none;}
}
@media(max-width:768px){
  .nav-links{display:none;flex-direction:column;position:absolute;top:70px;left:0;right:0;background:var(--navy);padding:20px 24px;gap:4px;border-top:1px solid rgba(255,255,255,.06);}
  .nav-links.open{display:flex;}
  .nav-toggle{display:flex;}
  .nav-inner{padding:0 20px;}
  .hero{padding:110px 20px 70px;}
  .hero-stats{flex-direction:column;}
  .stat{border-right:none;border-bottom:1px solid rgba(255,255,255,.08);width:100%;}
  .stat:last-child{border-bottom:none;}
  .container{padding:0 20px;}
  .hero-actions{flex-direction:column;align-items:center;}
  .contact-cards{flex-direction:column;align-items:center;}
  .stats-row{grid-template-columns:1fr;}
  .footer-top{grid-template-columns:1fr;padding:44px 20px;}
  .icon-grid,.svc-grid{grid-template-columns:1fr;}
  .page-hero{padding:120px 20px 70px;}
}