/*
Theme Name: USA Tax & Accounting
Theme URI: https://example.com
Author: Generated Theme
Description: Custom WordPress theme recreating the USA Tax & Accounting Services design (navy/gold, seal logo, location pages).
Version: 1.0
Requires PHP: 7.4
Text Domain: usatax
*/

:root{--navy:#28407a;--navy-dark:#1f3260;--gold:#f2a900;--black:#111111;--text:#222;--line:#e3e3e3;}
*{box-sizing:border-box;}
body{margin:0;font-family:Arial, Helvetica, sans-serif;color:var(--text);}
a{text-decoration:none;color:inherit;}
.topbar{display:flex;justify-content:space-between;align-items:center;padding:14px 40px;flex-wrap:wrap;gap:16px;}
.topbar .logo-wrap{display:flex;align-items:center;gap:10px;}
.topbar .info{display:flex;gap:32px;flex-wrap:wrap;}
.info-item{display:flex;align-items:center;gap:10px;}
.info-icon{width:40px;height:40px;border:2px solid var(--navy);border-radius:50%;display:flex;align-items:center;justify-content:center;color:var(--navy);flex-shrink:0;}
.info-item b{display:block;font-size:15px;}
.info-item span{font-size:14px;color:#444;}
nav.mainnav{background:var(--navy);}
.navwrap{max-width:1300px;margin:0 auto;display:flex;align-items:center;justify-content:space-between;padding:0 40px;flex-wrap:wrap;}
.navlinks{display:flex;gap:28px;flex-wrap:wrap;list-style:none;margin:0;padding:0;}
.navlinks li{position:relative;padding:18px 0;}
.navlinks li a{color:#fff;font-size:15px;}
.navlinks ul.sub-menu{display:none;position:absolute;top:100%;left:0;background:#fff;min-width:220px;box-shadow:0 8px 20px rgba(0,0,0,.15);z-index:20;padding:8px 0;list-style:none;margin:0;}
.navlinks li:hover > ul.sub-menu{display:block;}
.navlinks ul.sub-menu li{padding:0;}
.navlinks ul.sub-menu li a{display:block;padding:8px 18px;color:var(--navy);font-size:14px;}
.navlinks ul.sub-menu li a:hover{background:#f2f2f2;}
.quote-btn{background:var(--black);color:#fff;padding:12px 26px;border-radius:24px;font-size:14px;white-space:nowrap;}
main{max-width:1100px;margin:0 auto;padding:0 40px;}
.hero{padding:70px 0 40px;}
.hero h1{font-size:2.4rem;color:var(--navy);margin:0 0 20px;max-width:20ch;}
.hero p{max-width:70ch;line-height:1.7;font-size:1.05rem;color:#333;}
.section{padding:50px 0;border-top:1px solid var(--line);}
.eyebrow{color:var(--gold);font-weight:bold;letter-spacing:1px;font-size:14px;margin-bottom:6px;}
.section h2{color:var(--navy);font-size:1.9rem;margin:0 0 20px;}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:28px;}
.card{border:1px solid var(--line);padding:24px;border-radius:6px;}
.card h3{color:var(--navy);margin-top:0;}
.specialty-list{list-style:none;padding:0;}
.specialty-list li{padding:10px 0;border-bottom:1px dotted var(--line);}
.specialty-list b{color:var(--navy);}
.testimonial{border-left:4px solid var(--gold);padding:14px 20px;margin-bottom:22px;background:#fafafa;}
.testimonial p{font-style:italic;margin:0 0 8px;}
.testimonial .who{color:var(--navy);font-weight:bold;font-size:14px;}
.faq details{border-bottom:1px solid var(--line);padding:14px 0;}
.faq summary{cursor:pointer;color:var(--navy);font-weight:bold;font-size:1.05rem;}
.faq p{margin:10px 0 0;color:#444;}
form.contact-form{display:flex;flex-direction:column;gap:14px;max-width:520px;}
form.contact-form input, form.contact-form textarea{padding:12px 14px;border:1px solid var(--line);border-radius:4px;font-family:inherit;font-size:15px;}
form.contact-form button{background:var(--navy);color:#fff;border:none;padding:14px 30px;border-radius:4px;font-size:15px;cursor:pointer;width:fit-content;}
footer{background:var(--navy);color:#fff;padding:60px 40px 20px;margin-top:40px;}
.footer-wrap{max-width:1300px;margin:0 auto;display:grid;grid-template-columns:2fr 1fr 1fr;gap:40px;}
footer h3{margin-top:0;}
.footer-links{list-style:none;padding:0;}
.footer-links li{margin-bottom:10px;}
.social{display:flex;gap:14px;margin-top:10px;}
.social a{width:42px;height:42px;background:var(--gold);border-radius:50%;display:flex;align-items:center;justify-content:center;color:var(--navy-dark);}
.copyright{text-align:center;border-top:1px solid rgba(255,255,255,.2);margin-top:40px;padding-top:20px;font-weight:bold;font-size:14px;}
.related{margin-top:14px;}
.related a{color:var(--navy);text-decoration:underline;margin-right:14px;font-size:14px;}
.location-content p{max-width:70ch;line-height:1.7;}
.screen-reader-text{position:absolute!important;width:1px;height:1px;overflow:hidden;clip:rect(1px,1px,1px,1px);white-space:nowrap;}
.skip-link{background:#fff;color:var(--navy);padding:10px 16px;position:absolute;left:10px;top:-60px;z-index:100;transition:top .15s ease;}
.skip-link:focus{top:10px;}
.menu-toggle{display:none;background:none;border:none;color:#fff;font-size:26px;line-height:1;cursor:pointer;padding:14px 4px;}
.breadcrumbs{padding:14px 0 0;font-size:13px;color:#666;}
.breadcrumbs ol{list-style:none;display:flex;flex-wrap:wrap;gap:6px;margin:0;padding:0;}
.breadcrumbs li:not(:last-child)::after{content:"/";margin-left:6px;color:#aaa;}
.breadcrumbs a{color:var(--navy);text-decoration:underline;}
img{max-width:100%;height:auto;}
@media(max-width:800px){
  .footer-wrap{grid-template-columns:1fr;}
  .navwrap{position:relative;flex-wrap:nowrap;}
  .menu-toggle{display:block;order:1;}
  .quote-btn{order:2;margin-left:auto;padding:10px 18px;font-size:13px;}
  .navlinks{display:none;order:3;flex-basis:100%;flex-direction:column;gap:0;background:var(--navy-dark);position:absolute;top:100%;left:0;right:0;padding:6px 20px 14px;z-index:30;}
  .navlinks.show{display:flex;}
  .navlinks li{padding:10px 0;border-bottom:1px solid rgba(255,255,255,.12);}
  .navlinks ul.sub-menu{position:static;box-shadow:none;background:transparent;padding:6px 0 0 14px;}
  .navlinks ul.sub-menu li a{color:#dbe4f5;}
  .topbar{padding:14px 20px;}
  .topbar .info{gap:16px;}
  main{padding:0 20px;}
}