/* ═══════════════════════════════════════════════════════════════════════
   IRS — I RUGGED SUCCESSFULLY
   Stylesheet
   ───────────────────────────────────────────────────────────────────────
   01  Design tokens
   02  Reset & base
   03  Typographic primitives
   04  Buttons & links
   05  Disclaimer bar
   06  Masthead, navigation, mobile sheet
   07  Hero
   08  Perforation divider
   09  Official notice
   10  Definition
   11  Taxpayer record, ledger, contract
   12  Refund
   13  Archive
   14  FAQ
   15  Footer
   16  Reveal motion
   17  Reduced motion & print
   ═══════════════════════════════════════════════════════════════════════ */


/* ── 01 · DESIGN TOKENS ──────────────────────────────────────────────── */
:root {
  /* Palette */
  --navy:          #0a2a63;
  --navy-deep:     #071f4b;
  --navy-black:    #04122c;
  --ink:           #12141a;
  --paper:         #f4f1ea;
  --paper-2:       #ece7db;
  --paper-3:       #ded7c6;
  --red:           #a4161a;
  --red-bright:    #c1272d;
  --red-on-dark:   #e8675e;   /* accessible red on navy / ink */

  /* Foreground roles */
  --on-navy:       #f0eee7;
  --on-navy-soft:  rgba(240, 238, 231, 0.68);
  --on-navy-dim:   rgba(240, 238, 231, 0.56);
  --on-paper:      #171a20;
  --on-paper-soft: #55524a;
  --on-paper-dim:  #67635a;

  /* Hairlines */
  --rule-light:    rgba(240, 238, 231, 0.18);
  --rule-light-2:  rgba(240, 238, 231, 0.10);
  --rule-dark:     rgba(23, 26, 32, 0.16);
  --rule-dark-2:   rgba(23, 26, 32, 0.09);

  /* Type */
  --f-display: "Instrument Serif", "Iowan Old Style", "Times New Roman", serif;
  --f-serif:   "Newsreader", Georgia, "Times New Roman", serif;
  --f-mono:    "IBM Plex Mono", ui-monospace, "SF Mono", Menlo, Consolas, monospace;

  --fs-micro:  0.6875rem;
  --fs-label:  0.75rem;
  --fs-body:   clamp(1rem, 0.96rem + 0.2vw, 1.125rem);

  --tr-label:  0.2em;
  --tr-mono:   0.06em;

  /* Layout */
  --maxw:      1220px;
  --gutter:    clamp(20px, 5.2vw, 68px);
  --pad-y:     clamp(76px, 10.5vw, 148px);
  --radius:    0;

  /* Motion */
  --ease:      cubic-bezier(0.22, 0.7, 0.2, 1);

  /* Paper grain */
  --grain: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='160' height='160'%3E%3Cfilter id='g'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.9' numOctaves='3' stitchTiles='stitch'/%3E%3C/filter%3E%3Crect width='160' height='160' filter='url(%23g)'/%3E%3C/svg%3E");
  --grain-ink: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='220' height='220'%3E%3Cfilter id='i'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.55' numOctaves='2' stitchTiles='stitch'/%3E%3CfeComponentTransfer%3E%3CfeFuncA type='linear' slope='0.5' intercept='0.66'/%3E%3C/feComponentTransfer%3E%3C/filter%3E%3Crect width='220' height='220' filter='url(%23i)'/%3E%3C/svg%3E");
}


/* ── 02 · RESET & BASE ───────────────────────────────────────────────── */
*, *::before, *::after { box-sizing: border-box; }

* { margin: 0; }

html {
  -webkit-text-size-adjust: 100%;
  scroll-behavior: smooth;
  scroll-padding-top: 92px;
}

body {
  background: var(--paper);
  color: var(--on-paper);
  font-family: var(--f-serif);
  font-size: var(--fs-body);
  line-height: 1.62;
  font-synthesis-weight: none;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
  overflow-x: hidden;
}

body.is-locked { overflow: hidden; }

img, svg { display: block; max-width: 100%; height: auto; }

a { color: inherit; text-decoration: none; }

button { font: inherit; color: inherit; background: none; border: 0; cursor: pointer; }

:focus-visible {
  outline: 2px solid var(--red-bright);
  outline-offset: 3px;
}
.on-dark :focus-visible,
.hero :focus-visible,
.define :focus-visible,
.refund :focus-visible,
.foot :focus-visible,
.sheet :focus-visible,
.masthead :focus-visible {
  outline-color: var(--paper);
}

.shell {
  width: min(100% - (var(--gutter) * 2), var(--maxw));
  margin-inline: auto;
}

.sr-only {
  position: absolute; width: 1px; height: 1px;
  padding: 0; margin: -1px; overflow: hidden;
  clip-path: inset(50%); white-space: nowrap; border: 0;
}

.skip {
  position: absolute; top: 0; left: 50%;
  transform: translate(-50%, -120%);
  z-index: 200;
  background: var(--paper); color: var(--ink);
  font-family: var(--f-mono); font-size: var(--fs-micro);
  letter-spacing: var(--tr-label); text-transform: uppercase;
  padding: 12px 20px;
}
.skip:focus { transform: translate(-50%, 0); }


/* ── 03 · TYPOGRAPHIC PRIMITIVES ─────────────────────────────────────── */
.eyebrow {
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  font-weight: 500;
  letter-spacing: var(--tr-label);
  text-transform: uppercase;
  color: var(--on-paper-dim);
  display: flex;
  align-items: center;
  gap: 0.7em;
  flex-wrap: wrap;
}
.eyebrow--light { color: var(--on-navy-dim); }

.eyebrow__tick {
  width: 22px; height: 1px;
  background: var(--red-on-dark);
  flex: none;
}
.eyebrow__sep { opacity: 0.4; }

.sechead { max-width: 62ch; }
.sechead h2 {
  font-family: var(--f-display);
  font-weight: 400;
  font-size: clamp(2.1rem, 1.2rem + 4vw, 3.9rem);
  line-height: 1.02;
  letter-spacing: -0.015em;
  margin-top: 0.5em;
}
.sechead__note {
  font-size: 1rem;
  line-height: 1.65;
  color: var(--on-paper-soft);
  max-width: 46ch;
  margin-top: 1.1em;
}
.sechead--split {
  display: grid;
  gap: clamp(20px, 3vw, 56px);
  max-width: none;
  align-items: end;
}
@media (min-width: 860px) {
  .sechead--split { grid-template-columns: minmax(0, 1fr) minmax(0, 26rem); }
  .sechead--split .sechead__note { margin-top: 0; padding-bottom: 0.4em; }
}


/* ── 04 · BUTTONS & LINKS ────────────────────────────────────────────── */
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.6em;
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  font-weight: 500;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  padding: 0.95em 1.6em;

  border-radius: var(--radius);
  transition: background-color 0.35s var(--ease), color 0.35s var(--ease),
              border-color 0.35s var(--ease), transform 0.35s var(--ease);
  white-space: nowrap;
}
/* Primary: a solid, square block of ink. No outline, no radius. */
.btn--solid {
  background: var(--paper);
  color: var(--navy-black);
}
.btn--solid:hover { background: #fff; }

/* Solid on paper: ink block, paper type. */
.btn--ink {
  background: var(--ink);
  color: var(--paper);
}
.btn--ink:hover { background: var(--navy); }

/* Secondary: a typographic action on a rule — not an outlined pill. */
.btn--text {
  position: relative;
  padding: 0.95em 0;
  color: inherit;
}
.btn--text::after {
  content: "";
  position: absolute;
  left: 0; right: 0; bottom: 0.72em;
  height: 1px;
  background: currentColor;
  opacity: 0.35;
  transform-origin: left;
  transition: opacity 0.4s var(--ease);
}
.btn--text:hover::after { opacity: 1; }
.btn__arrow { transition: transform 0.4s var(--ease); }
.btn--text:hover .btn__arrow { transform: translateX(4px); }

.btn--sm { padding: 0.7em 1.15em; font-size: var(--fs-micro); letter-spacing: 0.12em; }
.btn--block { display: flex; width: 100%; }

/* Pending: still a solid block, just muted. Never a dashed outline. */
.btn[aria-disabled="true"] {
  background: rgba(240, 238, 231, 0.14);
  color: var(--on-navy-soft);
  cursor: default;
  pointer-events: none;
}
.btn--text[aria-disabled="true"] { background: none; }

/* Text-style buttons: a rule, never a box. */
.textbtn {
  position: relative;
  flex: none;
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  font-weight: 500;
  letter-spacing: 0.16em;
  text-transform: uppercase;
  padding: 0.2em 0 0.35em;
  color: var(--ink);
  transition: color 0.3s var(--ease);
}
.textbtn::after {
  content: "";
  position: absolute;
  left: 0; right: 0; bottom: 0;
  height: 1px;
  background: currentColor;
  opacity: 0.4;
  transition: opacity 0.3s var(--ease);
}
.textbtn:hover::after { opacity: 1; }
.textbtn.is-copied { color: var(--red); }
.textbtn.is-copied::after { opacity: 1; }

/* Comfortable thumb targets on phones without moving the rule. */
@media (max-width: 700px) {
  .btn { padding-block: 1.1em; }
  .textbtn::before {
    content: "";
    position: absolute;
    left: 0; right: 0;
    top: -13px; bottom: -13px;
  }
}

/* Understated underline that draws in from the left */
.ul {
  position: relative;
  display: inline-block;
}
.ul::after {
  content: "";
  position: absolute;
  left: 0; bottom: -3px;
  width: 100%; height: 1px;
  background: currentColor;
  transform: scaleX(0);
  transform-origin: left;
  transition: transform 0.4s var(--ease);
}
.ul:hover::after, .ul:focus-visible::after { transform: scaleX(1); }

.tlink {
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: var(--on-paper-soft);
  border-bottom: 1px solid var(--rule-dark);
  padding-bottom: 3px;
  transition: color 0.3s var(--ease), border-color 0.3s var(--ease);
}
.tlink:hover { color: var(--ink); border-color: var(--ink); }


/* ── 05 · DISCLAIMER BAR ─────────────────────────────────────────────── */
.disclaimer-bar {
  background: var(--navy-black);
  color: var(--on-navy-soft);
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 0.75em;
  padding: 10px var(--gutter);
  text-align: center;
}
.disclaimer-bar p {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  font-weight: 400;
  letter-spacing: 0.15em;
  text-transform: uppercase;
  line-height: 1.5;
}
.disclaimer-bar strong { color: var(--paper); font-weight: 600; }
.disclaimer-bar__mark {
  width: 5px; height: 5px; flex: none;
  background: var(--red-on-dark);
  border-radius: 50%;
}


/* ── 06 · MASTHEAD ───────────────────────────────────────────────────── */
.masthead {
  position: sticky;
  top: 0;
  z-index: 120;
  background: var(--navy);
  transition: background-color 0.4s var(--ease), border-color 0.4s var(--ease),
              backdrop-filter 0.4s var(--ease);
  border-bottom: 1px solid transparent;
}
.masthead.is-stuck {
  background: rgba(4, 18, 44, 0.9);
  -webkit-backdrop-filter: saturate(150%) blur(14px);
  backdrop-filter: saturate(150%) blur(14px);
  border-bottom-color: var(--rule-light-2);
}
.masthead__inner {
  width: min(100% - (var(--gutter) * 2), var(--maxw));
  margin-inline: auto;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  padding: 18px 0;
  transition: padding 0.4s var(--ease);
}
.masthead.is-stuck .masthead__inner { padding: 12px 0; }

.brand { display: flex; align-items: center; gap: 12px; }
.brand__seal { width: 34px; height: auto; flex: none; }
.brand__text { display: flex; flex-direction: column; line-height: 1; }
.brand__mark {
  font-family: var(--f-display);
  font-size: 1.35rem;
  letter-spacing: 0.02em;
  color: var(--on-navy);
}
.brand__sub {
  font-family: var(--f-mono);
  font-size: 0.5625rem;
  letter-spacing: 0.19em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
  margin-top: 4px;
}

.nav { display: flex; align-items: center; gap: clamp(20px, 3vw, 40px); }
.nav__list {
  display: flex;
  align-items: center;
  gap: clamp(16px, 2.2vw, 30px);
  list-style: none;
  padding: 0;
}
.nav__list a {
  position: relative;
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  letter-spacing: 0.1em;
  color: var(--on-navy-soft);
  transition: color 0.3s var(--ease);
}
.nav__list a::after {
  content: "";
  position: absolute;
  left: 0; bottom: -6px;
  width: 100%; height: 1px;
  background: currentColor;
  transform: scaleX(0);
  transform-origin: left;
  transition: transform 0.4s var(--ease);
}
.nav__list a:hover { color: var(--on-navy); }
.nav__list a:hover::after, .nav__list a:focus-visible::after { transform: scaleX(1); }

.nav__flag { display: inline-flex; align-items: center; gap: 8px; }
.nav__dot {
  width: 5px; height: 5px;
  background: var(--red-on-dark);
  flex: none;
}
.nav__list a[aria-current="page"] { color: var(--on-navy); }
.nav__list a[aria-current="page"]::after { transform: scaleX(1); opacity: 0.4; }
.sheet__nav a[aria-current="page"] { color: var(--on-navy); }

.burger {
  display: none;
  align-items: center;
  gap: 10px;
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  letter-spacing: 0.16em;
  text-transform: uppercase;
  color: var(--on-navy);
  padding: 8px 2px;
}
.burger__lines { display: grid; gap: 5px; width: 20px; }
.burger__lines i { display: block; height: 1px; background: currentColor; transition: transform 0.35s var(--ease), opacity 0.35s var(--ease); }
.burger[aria-expanded="true"] .burger__lines i:first-child { transform: translateY(3px) rotate(45deg); }
.burger[aria-expanded="true"] .burger__lines i:last-child { transform: translateY(-3px) rotate(-45deg); }

@media (max-width: 900px) {
  .nav { display: none; }
  .burger { display: flex; }
}

body.is-locked .masthead {
  background: var(--navy-deep);
  border-bottom-color: transparent;
  -webkit-backdrop-filter: none;
  backdrop-filter: none;
}

/* Mobile sheet */
.sheet {
  position: fixed;
  inset: 0;
  z-index: 100;
  background: var(--navy-deep);
  display: flex;
  flex-direction: column;
  justify-content: space-between;
  padding: clamp(84px, 16vh, 140px) var(--gutter) clamp(32px, 6vh, 56px);
  opacity: 0;
  transform: translateY(-8px);
  transition: opacity 0.4s var(--ease), transform 0.4s var(--ease);
}
.sheet[hidden] { display: none; }
.sheet.is-open { opacity: 1; transform: none; }

.sheet__nav { display: flex; flex-direction: column; }
.sheet__nav a {
  display: flex;
  align-items: baseline;
  gap: 16px;
  font-family: var(--f-display);
  font-size: clamp(1.9rem, 9vw, 2.9rem);
  line-height: 1.28;
  color: var(--on-navy);
  border-bottom: 1px solid var(--rule-light-2);
  padding: 10px 0;
}
.sheet__nav a span {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: 0.16em;
  color: var(--on-navy-dim);
}
.sheet__foot { display: grid; gap: 20px; }
.sheet__social { display: flex; gap: 24px; }
.sheet__social a {
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: var(--on-navy-soft);
}


/* ── 07 · HERO ───────────────────────────────────────────────────────── */
.hero {
  position: relative;
  background: var(--navy);
  color: var(--on-navy);
  padding: clamp(48px, 7vw, 92px) 0 0;
  overflow: hidden;
  isolation: isolate;
}
.hero::before {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background-image: repeating-linear-gradient(90deg, rgba(240,238,231,0.042) 0 1px, transparent 1px 108px);
  -webkit-mask-image: radial-gradient(115% 85% at 72% 0%, #000 0%, transparent 68%);
  mask-image: radial-gradient(115% 85% at 72% 0%, #000 0%, transparent 68%);
}
.hero::after {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background: radial-gradient(120% 90% at 50% 110%, rgba(4,18,44,0.75), transparent 60%);
}

.hero__inner {
  width: min(100% - (var(--gutter) * 2), var(--maxw));
  margin-inline: auto;
  display: grid;
  gap: clamp(40px, 6vw, 88px);
  align-items: center;
  padding-bottom: clamp(48px, 7vw, 96px);
}
@media (min-width: 940px) {
  .hero__inner { grid-template-columns: minmax(0, 1.12fr) minmax(0, 0.88fr); }
}

.hero__title { margin: clamp(24px, 3vw, 40px) 0 0; }
.hero__acr {
  display: block;
  font-family: var(--f-display);
  font-weight: 400;
  font-size: clamp(5.5rem, 19vw, 17rem);
  line-height: 0.82;
  letter-spacing: -0.025em;
  color: var(--on-navy);
}

.hero__expansion {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 0.75em;
  margin-top: clamp(18px, 2.4vw, 30px);
  padding-top: clamp(16px, 2vw, 22px);
  border-top: 1px solid var(--rule-light);
  font-family: var(--f-mono);
  font-weight: 500;
  font-size: clamp(0.9rem, 0.6rem + 1.1vw, 1.45rem);
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: rgba(240, 238, 231, 0.55);
}
.hero__expansion b { font-weight: 600; color: var(--on-navy); }

.hero__ticker {
  margin-left: auto;
  flex: none;
  display: inline-flex;
  align-items: center;
  gap: 0.85em;
  color: var(--on-navy);
  font-size: 0.8em;
  letter-spacing: 0.22em;
  white-space: nowrap;
}
.hero__ticker i {
  width: 26px; height: 1px;
  background: var(--red-on-dark);
}
@media (max-width: 520px) {
  .hero__ticker { margin-left: 0; }
}

.hero__copy {
  margin-top: clamp(20px, 2.6vw, 30px);
  max-width: 46ch;
  color: var(--on-navy-soft);
  font-size: clamp(1rem, 0.95rem + 0.28vw, 1.2rem);
  line-height: 1.68;
}

.hero__actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin-top: clamp(28px, 3.4vw, 40px);
}
.hero__note {
  margin-top: 14px;
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
}

/* Specimen plate */
.specimen { margin: 0; }
.specimen__frame {
  position: relative;
  padding: clamp(30px, 4.6vw, 62px);
  display: grid;
  place-items: center;
}
.specimen__frame img {
  width: min(100%, 250px);
  height: auto;
}
.specimen__crop {
  position: absolute;
  width: 18px; height: 18px;
  border: 0 solid rgba(240, 238, 231, 0.34);
}
.specimen__crop--tl { top: -1px; left: -1px; border-top-width: 1px; border-left-width: 1px; }
.specimen__crop--tr { top: -1px; right: -1px; border-top-width: 1px; border-right-width: 1px; }
.specimen__crop--bl { bottom: -1px; left: -1px; border-bottom-width: 1px; border-left-width: 1px; }
.specimen__crop--br { bottom: -1px; right: -1px; border-bottom-width: 1px; border-right-width: 1px; }

@media (max-width: 939px) {
  .specimen { max-width: 520px; }
}

.specimen figcaption {
  margin-top: 14px;
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  line-height: 1.6;
  letter-spacing: 0.05em;
  color: var(--on-navy-dim);
  max-width: 34ch;
}
.specimen figcaption span {
  color: var(--on-navy);
  text-transform: uppercase;
  letter-spacing: 0.16em;
  margin-right: 0.6em;
}

/* Hero footer fields */
.stripfields {
  width: min(100% - (var(--gutter) * 2), var(--maxw));
  margin-inline: auto;
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  border-top: 1px solid var(--rule-light);
}
@media (min-width: 720px) {
  .stripfields { grid-template-columns: repeat(4, minmax(0, 1fr)); }
}
.stripfields > div {
  padding: 18px 0 22px;
  display: grid;
  gap: 6px;
}
@media (min-width: 720px) {
  .stripfields > div + div {
    border-left: 1px solid var(--rule-light);
    padding-left: clamp(16px, 2.4vw, 32px);
  }
}
@media (max-width: 719px) {
  .stripfields > div:nth-child(even) { border-left: 1px solid var(--rule-light); padding-left: 18px; }
  .stripfields > div:nth-child(n+3) { border-top: 1px solid var(--rule-light-2); }
}
.stripfields dt {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: var(--tr-label);
  text-transform: uppercase;
  color: var(--on-navy-dim);
}
.stripfields dd {
  font-family: var(--f-mono);
  font-weight: 500;
  font-size: 0.8125rem;
  letter-spacing: 0.05em;
  color: var(--on-navy);
}


/* ── 08 · PERFORATION DIVIDER ────────────────────────────────────────── */
.perf {
  width: min(100% - (var(--gutter) * 2), var(--maxw));
  margin-inline: auto;
  padding: clamp(34px, 5vw, 56px) 0 0;
  display: flex;
  align-items: center;
  gap: clamp(14px, 2.5vw, 26px);
}
.perf::before,
.perf::after {
  content: "";
  flex: 1 1 0;
  border-top: 1px dashed var(--paper-3);
}
.perf span {
  flex: 0 1 auto;
  text-align: center;
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: 0.22em;
  text-transform: uppercase;
  color: var(--on-paper-dim);
}
@media (max-width: 640px) {
  .perf { display: block; }
  .perf::before { display: block; margin-bottom: 14px; }
  .perf::after { display: none; }
  .perf span { display: block; }
}


/* ── 09 · OFFICIAL NOTICE ────────────────────────────────────────────── */
.notice {
  position: relative;
  background: var(--paper);
  padding-bottom: var(--pad-y);
  isolation: isolate;
}
.notice::before,
.archive::before,
.record::before {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background-image: var(--grain);
  opacity: 0.045;
  mix-blend-mode: multiply;
  pointer-events: none;
}

.notice__inner {
  display: grid;
  gap: clamp(36px, 5vw, 76px);
  padding-top: clamp(48px, 6vw, 84px);
}
@media (min-width: 900px) {
  .notice__inner { grid-template-columns: minmax(0, 15rem) minmax(0, 1fr); }
}

.fields { margin-top: 26px; }
.fields > div {
  display: grid;
  gap: 3px;
  padding: 12px 0;
  border-top: 1px solid var(--rule-dark-2);
}
.fields > div:last-child { border-bottom: 1px solid var(--rule-dark-2); }
.fields dt {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: 0.16em;
  text-transform: uppercase;
  color: var(--on-paper-dim);
}
.fields dd {
  font-family: var(--f-mono);
  font-size: 0.8125rem;
  font-weight: 500;
  color: var(--ink);
}

.letter { position: relative; }
.letter__head { border-bottom: 1px solid var(--rule-dark); padding-bottom: clamp(20px, 2.6vw, 30px); }
.letter h2 {
  font-family: var(--f-display);
  font-weight: 400;
  font-size: clamp(2.3rem, 1.1rem + 4.6vw, 4.4rem);
  line-height: 0.98;
  letter-spacing: -0.02em;
}
.letter__kicker {
  margin-top: 0.9em;
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  letter-spacing: 0.06em;
  color: var(--on-paper-dim);
}

.letter__body {
  max-width: 58ch;
  padding-top: clamp(26px, 3.2vw, 40px);
}
.letter__body p { color: var(--on-paper-soft); line-height: 1.78; }
.letter__body p + p { margin-top: 1.15em; }
.letter__body strong { color: var(--ink); font-weight: 600; }
.letter__salutation {
  font-family: var(--f-serif);
  font-size: 1.2rem;
  color: var(--ink) !important;
  margin-bottom: 1.1em;
}

.letter__sign { margin-top: clamp(34px, 4vw, 52px); }
.letter__closing { color: var(--on-paper-soft); }
.letter__signature {
  font-family: var(--f-display);
  font-style: italic;
  font-size: clamp(1.6rem, 1rem + 2vw, 2.4rem);
  line-height: 1.2;
  margin-top: 0.15em;
  color: var(--ink);
}
.letter__title {
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  letter-spacing: 0.16em;
  text-transform: uppercase;
  color: var(--on-paper-dim);
  margin-top: 0.9em;
  padding-top: 0.9em;
  border-top: 1px solid var(--rule-dark-2);
  display: inline-block;
}

/* Ink stamp */
.stamp {
  position: absolute;
  right: clamp(-6px, 1vw, 24px);
  bottom: clamp(-16px, 0vw, 10px);
  display: grid;
  justify-items: center;
  gap: 2px;
  padding: 16px 26px;
  border: 3px solid var(--red);
  box-shadow: inset 0 0 0 1px var(--red);
  color: var(--red);
  font-family: var(--f-mono);
  text-transform: uppercase;
  transform: rotate(-11deg);
  opacity: 0.94;
  mix-blend-mode: multiply;
  pointer-events: none;
  -webkit-mask-image: var(--grain-ink);
  mask-image: var(--grain-ink);
  -webkit-mask-size: 220px;
  mask-size: 220px;
}
.stamp__top, .stamp__bot { font-size: 0.625rem; letter-spacing: 0.3em; font-weight: 500; }
.stamp__mid { font-size: 1.2rem; letter-spacing: 0.14em; font-weight: 600; line-height: 1.15; }
.stamp.is-armed { opacity: 0; }
.stamp.is-inked { animation: stampIn 0.55s cubic-bezier(0.3, 1.5, 0.5, 1) forwards; }

@keyframes stampIn {
  0%   { opacity: 0; transform: rotate(-11deg) scale(1.5); }
  60%  { opacity: 1; transform: rotate(-11deg) scale(0.97); }
  100% { opacity: 0.94; transform: rotate(-11deg) scale(1); }
}

@media (max-width: 620px) {
  .stamp { position: static; margin-top: 34px; justify-self: start; width: max-content; transform: rotate(-6deg); }
  .stamp.is-inked { animation-name: stampInFlat; }
  @keyframes stampInFlat {
    0%   { opacity: 0; transform: rotate(-6deg) scale(1.5); }
    60%  { opacity: 1; transform: rotate(-6deg) scale(0.97); }
    100% { opacity: 0.94; transform: rotate(-6deg) scale(1); }
  }
}


/* ── 10 · DEFINITION ─────────────────────────────────────────────────── */
.define {
  background: var(--navy-deep);
  color: var(--on-navy);
  padding: var(--pad-y) 0;
}

.entry {
  display: grid;
  gap: clamp(28px, 4vw, 64px);
  padding: clamp(30px, 4vw, 52px) 0 clamp(34px, 4.5vw, 60px);
  margin-top: clamp(22px, 3vw, 36px);
  border-top: 1px solid var(--rule-light);
  border-bottom: 1px solid var(--rule-light);
}
@media (min-width: 880px) {
  .entry { grid-template-columns: minmax(0, 0.72fr) minmax(0, 1fr); align-items: start; }
}

.entry__headword h2 {
  font-family: var(--f-display);
  font-weight: 400;
  font-size: clamp(3.4rem, 1.5rem + 8vw, 7rem);
  line-height: 0.86;
  letter-spacing: -0.02em;
}
.entry__gram {
  margin-top: 0.9em;
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  color: var(--on-navy-dim);
  letter-spacing: 0.04em;
}
.entry__gram em { font-style: italic; }
.entry__phon { color: var(--on-navy-soft); margin-right: 0.5em; }

.entry__xref {
  margin-top: clamp(22px, 3vw, 34px);
  padding-top: 14px;
  border-top: 1px solid var(--rule-light-2);
  font-family: var(--f-mono);
  font-size: 0.6875rem;
  line-height: 1.9;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
  max-width: 30ch;
}
.entry__xref { display: flex; flex-wrap: wrap; column-gap: 0.9em; }
.entry__xref b { flex-basis: 100%; color: var(--on-navy-soft); font-weight: 500; letter-spacing: 0.2em; }
.entry__xref span::after { content: "·"; margin-left: 0.9em; opacity: 0.5; }
.entry__xref span:last-child::after { content: none; }

.entry__senses { list-style: none; padding: 0; display: grid; gap: clamp(24px, 3vw, 38px); }
.entry__senses li {
  display: grid;
  grid-template-columns: 2.2rem minmax(0, 1fr);
  align-items: baseline;
  column-gap: 4px;
}
.entry__num {
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  color: var(--on-navy-dim);
  padding-top: 0.55em;
}
.entry__sense {
  font-family: var(--f-display);
  font-size: clamp(1.5rem, 0.9rem + 2.4vw, 2.6rem);
  line-height: 1.14;
  color: var(--on-navy-soft);
}
.entry__gloss {
  grid-column: 2;
  margin-top: 0.55em;
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  line-height: 1.7;
  letter-spacing: 0.03em;
  color: var(--on-navy-dim);
  max-width: 42ch;
}
.entry__senses .is-correct .entry__num { color: var(--red-on-dark); }
.entry__senses .is-correct .entry__sense { color: var(--on-navy); }
.entry__senses .is-correct .entry__gloss { color: var(--on-navy-soft); }

.define__body {
  display: grid;
  gap: clamp(20px, 3vw, 48px);
  padding-top: clamp(30px, 4vw, 48px);
}
@media (min-width: 880px) {
  .define__body { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}
.define__body p {
  color: var(--on-navy-soft);
  line-height: 1.74;
  max-width: 48ch;
}
.define__hard { color: var(--on-navy-dim) !important; }


/* ── 11 · TAXPAYER RECORD ────────────────────────────────────────────── */
.record {
  position: relative;
  background: var(--paper);
  padding: var(--pad-y) 0;
  isolation: isolate;
}

.ledger { margin-top: clamp(36px, 5vw, 60px); border-top: 1px solid var(--ink); }
.ledger__row {
  display: grid;
  grid-template-columns: minmax(0, 1fr);
  border-bottom: 1px solid var(--rule-dark);
}
@media (min-width: 620px) {
  .ledger__row { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}
.ledger__pair {
  display: grid;
  gap: 8px;
  padding: clamp(18px, 2.4vw, 26px) 0;
}
@media (min-width: 620px) {
  .ledger__pair + .ledger__pair {
    border-left: 1px solid var(--rule-dark-2);
    padding-left: clamp(20px, 4vw, 56px);
  }
}
@media (max-width: 619px) {
  .ledger__pair + .ledger__pair { border-top: 1px solid var(--rule-dark-2); }
}
.ledger dt {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: var(--tr-label);
  text-transform: uppercase;
  color: var(--on-paper-dim);
}
.ledger dd {
  font-family: var(--f-mono);
  font-size: clamp(0.875rem, 0.82rem + 0.24vw, 1rem);
  font-weight: 500;
  letter-spacing: 0.01em;
  color: var(--ink);
  overflow-wrap: anywhere;
}
.ledger dd.is-pending {
  color: var(--on-paper-dim);
  font-weight: 400;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  font-size: 0.75rem;
}

/* Contract */
.contract {
  margin-top: clamp(30px, 4vw, 48px);
  padding-top: clamp(16px, 2.2vw, 22px);
  border-top: 1px solid var(--ink);
}
.contract__label {
  display: flex;
  flex-wrap: wrap;
  align-items: baseline;
  justify-content: space-between;
  gap: 10px;
}
.contract__hint {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: var(--on-paper-dim);
}
.contract__row {
  display: flex;
  flex-wrap: wrap;
  align-items: baseline;
  justify-content: space-between;
  gap: 16px 24px;
  margin-top: 12px;
  padding-bottom: clamp(16px, 2.2vw, 22px);
  border-bottom: 1px solid var(--rule-dark);
}
.contract__value {
  font-family: var(--f-mono);
  font-size: clamp(0.8125rem, 0.7rem + 0.6vw, 1.0625rem);
  font-weight: 500;
  letter-spacing: 0.02em;
  color: var(--ink);
  overflow-wrap: anywhere;
  min-width: 0;
}
.contract__links { display: flex; flex-wrap: wrap; gap: 22px; margin-top: 18px; }
.contract__links[hidden] { display: none; }

.risk {
  display: grid;
  gap: 10px clamp(24px, 4vw, 48px);
  margin-top: clamp(34px, 4.5vw, 56px);
  padding-top: clamp(14px, 2vw, 18px);
  border-top: 1px solid var(--rule-dark-2);
  max-width: 74ch;
}
@media (min-width: 760px) {
  .risk { grid-template-columns: 10rem minmax(0, 1fr); }
}
.risk__label {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  font-weight: 500;
  letter-spacing: var(--tr-label);
  text-transform: uppercase;
  color: var(--red);
  padding-top: 0.25em;
}
.risk__body {
  font-size: 0.9375rem;
  line-height: 1.72;
  color: var(--on-paper-soft);
}


/* ── 12 · REFUND ─────────────────────────────────────────────────────── */
.refund {
  background: var(--ink);
  color: var(--on-navy);
  padding: var(--pad-y) 0;
}
.refund__inner { display: grid; justify-items: center; text-align: center; }
.refund .eyebrow { justify-content: center; }

.check {
  margin-top: clamp(30px, 4vw, 52px);
  width: min(100%, 820px);
  border-top: 1px solid var(--rule-light);
  border-bottom: 1px solid var(--rule-light);
  padding: clamp(28px, 4vw, 46px) clamp(18px, 3vw, 40px) clamp(22px, 3vw, 34px);
  position: relative;
}
.check::before,
.check::after {
  content: "";
  position: absolute;
  left: 0; right: 0;
  height: 1px;
  background: var(--rule-light-2);
}
.check::before { top: 4px; }
.check::after { bottom: 4px; }

.check__head {
  display: flex;
  justify-content: space-between;
  gap: 16px;
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: 0.2em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
  padding-bottom: clamp(20px, 3vw, 32px);
}

.check__amount {
  font-family: var(--f-display);
  font-weight: 400;
  font-size: clamp(4.5rem, 2rem + 17vw, 13.5rem);
  line-height: 0.86;
  letter-spacing: -0.03em;
  color: var(--on-navy);
  display: flex;
  align-items: flex-start;
  justify-content: center;
}
.check__cur { font-size: 0.42em; margin-top: 0.22em; margin-right: 0.06em; color: var(--on-navy-soft); }
.check__dec { font-size: 0.52em; margin-top: 0.12em; letter-spacing: -0.01em; }

.check__written {
  margin-top: clamp(14px, 2vw, 22px);
  font-family: var(--f-serif);
  font-style: italic;
  font-size: clamp(0.95rem, 0.9rem + 0.3vw, 1.15rem);
  color: var(--on-navy-dim);
  letter-spacing: 0.01em;
}

.stub {
  width: min(100%, 30rem);
  margin: clamp(26px, 3.4vw, 38px) auto 0;
  padding-top: clamp(20px, 2.6vw, 28px);
  border-top: 1px solid var(--rule-light-2);
  text-align: left;
}
.stub--flush { width: 100%; margin-inline: 0; border-top: 0; padding-top: 0; }

.stub__row {
  display: flex;
  align-items: baseline;
  gap: 0;
  padding: 7px 0;
  font-family: var(--f-mono);
  font-size: 0.75rem;
  letter-spacing: 0.06em;
}
.stub__row dt {
  flex: 1 1 auto;
  display: flex;
  align-items: baseline;
  text-transform: uppercase;
  font-size: 0.625rem;
  letter-spacing: 0.18em;
  color: var(--on-navy-dim);
  white-space: nowrap;
  min-width: 0;
}
/* Leader dots — the device a real form uses instead of a badge. */
.stub__row dt::after {
  content: "";
  flex: 1 1 auto;
  margin: 0 0.9em;
  border-bottom: 1px dotted rgba(240, 238, 231, 0.28);
  transform: translateY(-0.22em);
  min-width: 18px;
}
.stub__row dd {
  flex: 0 1 auto;
  text-align: right;
  color: var(--on-navy-soft);
}
.stub__row.is-key dd {
  color: var(--red-on-dark);
  font-weight: 500;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  font-size: 0.6875rem;
}
@media (max-width: 520px) {
  .stub__row { flex-wrap: wrap; }
  .stub__row dt { flex: 1 1 100%; }
  .stub__row dt::after { min-width: 24px; }
  .stub__row dd { flex: 1 1 100%; text-align: left; margin-top: 3px; }
}

.check__micr {
  margin-top: clamp(22px, 3vw, 32px);
  font-family: var(--f-mono);
  font-size: 0.6875rem;
  letter-spacing: 0.28em;
  color: rgba(240, 238, 231, 0.22);
  overflow: hidden;
  text-overflow: ellipsis;
  white-space: nowrap;
}

/* amount reveal — armed by JS so the figure is never hidden without it */
.refund.is-armed .check__amount { opacity: 0; transform: translateY(16px); filter: blur(6px); }
.refund.is-armed.is-in .check__amount { animation: amountIn 1s var(--ease) 0.1s forwards; }
@keyframes amountIn {
  to { opacity: 1; transform: none; filter: blur(0); }
}


/* ── 13 · ARCHIVE ────────────────────────────────────────────────────── */
.archive {
  position: relative;
  background: var(--paper-2);
  padding: var(--pad-y) 0;
  isolation: isolate;
}

.notices {
  display: grid;
  gap: clamp(28px, 3.4vw, 44px);
  margin-top: clamp(38px, 5vw, 62px);
  grid-template-columns: repeat(2, minmax(0, 1fr));
}
@media (min-width: 760px) {
  .notices { grid-template-columns: repeat(4, minmax(0, 1fr)); }
}

.notice-card__head {
  display: flex;
  justify-content: space-between;
  gap: 10px;
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: 0.16em;
  text-transform: uppercase;
  color: var(--on-paper-dim);
  border-top: 1px solid var(--ink);
  padding: 10px 0 14px;
}
.notice-card__media {
  aspect-ratio: 4 / 5;
  overflow: hidden;
  background: var(--navy);
  transition: transform 0.5s var(--ease);
}
.notice-card__img { width: 100%; height: 100%; object-fit: cover; }
.notice-card:hover .notice-card__media { transform: translateY(-4px); }

.ph {
  position: relative;
  width: 100%; height: 100%;
  display: grid;
  place-items: center;
  background-image: repeating-linear-gradient(90deg, rgba(240,238,231,0.05) 0 1px, transparent 1px 26px);
}
.ph img { width: 42%; opacity: 0.16; }
.ph span {
  position: absolute;
  bottom: 14px; left: 0; right: 0;
  text-align: center;
  font-family: var(--f-mono);
  font-size: 0.5625rem;
  letter-spacing: 0.2em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
}

.notice-card h3 {
  font-family: var(--f-display);
  font-weight: 400;
  font-size: clamp(1.25rem, 1.05rem + 0.7vw, 1.6rem);
  line-height: 1.16;
  margin-top: 18px;
  letter-spacing: -0.005em;
}
.notice-card p {
  margin-top: 8px;
  font-size: 0.9375rem;
  line-height: 1.6;
  color: var(--on-paper-soft);
}


/* ── 13b · GET AUDITED TEASER ────────────────────────────────────────── */
.audit-teaser {
  position: relative;
  background: var(--navy-deep);
  color: var(--on-navy);
  padding: var(--pad-y) 0;
  overflow: hidden;
  isolation: isolate;
}
.audit-teaser::before {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background-image: repeating-linear-gradient(90deg, rgba(240,238,231,0.04) 0 1px, transparent 1px 108px);
  -webkit-mask-image: radial-gradient(110% 90% at 80% 0%, #000 0%, transparent 72%);
  mask-image: radial-gradient(110% 90% at 80% 0%, #000 0%, transparent 72%);
}

.audit-teaser__grid {
  display: grid;
  gap: clamp(34px, 5vw, 76px);
  align-items: center;
}
@media (min-width: 900px) {
  .audit-teaser__grid { grid-template-columns: minmax(0, 1.05fr) minmax(0, 0.95fr); }
}

.audit-teaser__title {
  font-family: var(--f-display);
  font-weight: 400;
  font-size: clamp(2.4rem, 1.2rem + 5.2vw, 4.6rem);
  line-height: 0.98;
  letter-spacing: -0.02em;
  margin-top: clamp(18px, 2.4vw, 28px);
}
.audit-teaser__copy {
  margin-top: clamp(18px, 2.2vw, 26px);
  max-width: 44ch;
  color: var(--on-navy-soft);
  line-height: 1.68;
}
.audit-teaser__actions {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 12px 26px;
  margin-top: clamp(26px, 3.2vw, 36px);
}
.audit-teaser__specimen {
  border-top: 1px solid var(--rule-light);
  padding-top: clamp(18px, 2.4vw, 26px);
}
.audit-teaser__cap {
  margin-top: 16px;
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
}


/* ── 14 · FAQ ────────────────────────────────────────────────────────── */
.faq { background: var(--paper); padding: var(--pad-y) 0; }
.faq__inner { display: grid; gap: clamp(34px, 4vw, 72px); }
@media (min-width: 900px) {
  .faq__inner { grid-template-columns: minmax(0, 0.8fr) minmax(0, 1.25fr); align-items: start; }
}
.faq .sechead h2 { font-size: clamp(2.1rem, 1.1rem + 4vw, 3.6rem); }

.faq__list { border-top: 1px solid var(--ink); }

.qa { border-bottom: 1px solid var(--rule-dark); }
.qa summary {
  display: flex;
  align-items: center;
  gap: clamp(14px, 2vw, 24px);
  padding: clamp(18px, 2.2vw, 24px) 0;
  cursor: pointer;
  list-style: none;
}
.qa summary::-webkit-details-marker { display: none; }
.qa__n {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: 0.14em;
  color: var(--on-paper-dim);
  flex: none;
  width: 22px;
  padding-top: 0.55em;
  align-self: flex-start;
}
.qa__q {
  flex: 1;
  font-family: var(--f-display);
  font-size: clamp(1.15rem, 1rem + 0.75vw, 1.55rem);
  line-height: 1.24;
  transition: color 0.3s var(--ease);
}
.qa summary:hover .qa__q { color: var(--navy); }
.qa__i {
  flex: none;
  position: relative;
  width: 12px; height: 12px;
  align-self: flex-start;
  margin-top: 0.42em;
}
.qa__i::before, .qa__i::after {
  content: "";
  position: absolute;
  background: var(--ink);
  transition: transform 0.4s var(--ease), opacity 0.3s var(--ease);
}
.qa__i::before { top: 5.5px; left: 0; width: 12px; height: 1px; }
.qa__i::after  { left: 5.5px; top: 0; width: 1px; height: 12px; }
.qa[open] .qa__i::after { transform: rotate(90deg); opacity: 0; }

.qa__a { padding: 0 0 clamp(20px, 2.4vw, 26px); }
.qa__a p {
  max-width: 56ch;
  color: var(--on-paper-soft);
  line-height: 1.72;
  padding-left: calc(22px + clamp(14px, 2vw, 24px));
}
@media (max-width: 560px) {
  .qa__a p { padding-left: 0; }
}
.qa[open] .qa__a { animation: fadeUp 0.4s var(--ease) both; }
@keyframes fadeUp {
  from { opacity: 0; transform: translateY(-6px); }
  to   { opacity: 1; transform: none; }
}


/* ── 15 · FOOTER ─────────────────────────────────────────────────────── */
.foot {
  background: var(--navy);
  color: var(--on-navy);
  padding: clamp(56px, 7vw, 96px) 0 clamp(28px, 3vw, 40px);
}
.foot__top {
  display: grid;
  gap: clamp(38px, 5vw, 72px);
  padding-bottom: clamp(40px, 5vw, 64px);
}
@media (min-width: 860px) {
  .foot__top { grid-template-columns: minmax(0, 0.7fr) minmax(0, 1.6fr); }
}
.foot__brand img { width: clamp(120px, 15vw, 168px); }
.foot__brand p {
  margin-top: 18px;
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  letter-spacing: 0.2em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
}

.foot__cols {
  display: grid;
  gap: clamp(28px, 4vw, 48px);
  grid-template-columns: repeat(auto-fit, minmax(min(100%, 150px), 1fr));
}
.foot__col { display: flex; flex-direction: column; align-items: flex-start; gap: 10px; }
.foot__col--wide { grid-column: span 2; min-width: 0; }
@media (max-width: 620px) { .foot__col--wide { grid-column: 1 / -1; } }

.foot__col h2 {
  font-family: var(--f-mono);
  font-size: 0.625rem;
  font-weight: 500;
  letter-spacing: var(--tr-label);
  text-transform: uppercase;
  color: var(--on-navy-dim);
  margin-bottom: 6px;
}
.foot__col a {
  font-family: var(--f-mono);
  font-size: var(--fs-label);
  letter-spacing: 0.06em;
  color: var(--on-navy-soft);
  border-bottom: 1px solid transparent;
  transition: color 0.3s var(--ease), border-color 0.3s var(--ease);
}
.foot__col a:hover { color: var(--on-navy); border-bottom-color: var(--rule-light); }

.foot__pending {
  font-family: var(--f-mono);
  font-size: var(--fs-micro);
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
}
.foot__contract {
  font-family: var(--f-mono);
  font-size: 0.8125rem;
  color: var(--on-navy);
  overflow-wrap: anywhere;
  line-height: 1.6;
  max-width: 100%;
}
.foot__copy {
  margin-top: 10px;
  color: var(--on-navy-soft);
}
.foot__copy:hover { color: var(--on-navy); }
.foot__copy.is-copied { color: var(--red-on-dark); }

.foot__legal {
  display: grid;
  gap: clamp(14px, 2vw, 34px);
  padding: clamp(24px, 3vw, 34px) 0;
  border-top: 1px solid var(--rule-light);
}
@media (min-width: 780px) {
  .foot__legal { grid-template-columns: repeat(2, minmax(0, 1fr)); }
}
.foot__legal p {
  font-size: 0.8125rem;
  line-height: 1.7;
  color: var(--on-navy-dim);
  max-width: 52ch;
}
.foot__legal strong { color: var(--on-navy-soft); font-weight: 600; }

.foot__base {
  display: flex;
  flex-wrap: wrap;
  line-height: 1.7;
  gap: 10px clamp(18px, 3vw, 40px);
  justify-content: space-between;
  padding-top: clamp(18px, 2.4vw, 26px);
  border-top: 1px solid var(--rule-light-2);
  font-family: var(--f-mono);
  font-size: 0.625rem;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--on-navy-dim);
}
@media (max-width: 720px) {
  .foot__base { flex-direction: column; align-items: flex-start; gap: 8px; }
}


/* ── 16 · REVEAL MOTION ──────────────────────────────────────────────── */
.reveal {
  opacity: 0;
  transform: translateY(14px);
  transition: opacity 0.85s var(--ease), transform 0.85s var(--ease);
}
.reveal.is-in { opacity: 1; transform: none; }

.xp { display: inline-block; }
.is-ready .xp {
  animation: xpIn 0.75s var(--ease) both;
  animation-delay: calc(0.3s + (var(--i) * 0.12s));
}
@keyframes xpIn {
  from { opacity: 0; transform: translateY(8px); }
  to   { opacity: 1; transform: none; }
}
.is-ready .hero__acr { animation: acrIn 1s var(--ease) both; }
@keyframes acrIn {
  from { opacity: 0; transform: translateY(10px); }
  to   { opacity: 1; transform: none; }
}


/* ── 17 · REDUCED MOTION & PRINT ─────────────────────────────────────── */
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after {
    animation-duration: 0.001ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.001ms !important;
    scroll-behavior: auto !important;
  }
  .reveal { opacity: 1; transform: none; }
  .check__amount { opacity: 1; transform: none; filter: none; }
  .stamp { opacity: 0.94; }
}

@media print {
  .disclaimer-bar, .masthead, .sheet, .hero__actions, .textbtn,
  .qa__i, .skip { display: none !important; }
  body, .hero, .define, .refund, .foot, .archive, .record, .notice {
    background: #fff !important;
    color: #000 !important;
  }
  .hero::before, .hero::after, .notice::before, .record::before, .archive::before { display: none !important; }
  .hero__acr, .entry__headword h2, .check__amount { color: #000 !important; }
  .qa__a { display: block !important; }
  a { text-decoration: underline; }
}