:root {
  --ink: #07192f;
  --muted: #667085;
  --line: #d8dee8;
  --paper: #f7f8fb;
  --panel: #ffffff;
  --gold: #b08d57;
  --navy: #001f3f;
  --navy-soft: #0e335f;
  --shadow: 0 18px 60px rgba(7, 25, 47, 0.14);
}

* {
  box-sizing: border-box;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-family: "Noto Sans TC", "PingFang TC", "Microsoft JhengHei", system-ui, sans-serif;
  line-height: 1.6;
}

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

.site-header {
  position: sticky;
  top: 0;
  z-index: 10;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  padding: 16px clamp(20px, 5vw, 72px);
  background: rgba(247, 244, 236, 0.92);
  border-bottom: 1px solid var(--line);
  backdrop-filter: blur(16px);
}

.brand {
  display: flex;
  align-items: center;
  gap: 12px;
}

.brand-mark {
  width: 54px;
  height: 54px;
  overflow: hidden;
  background: #fff;
  border: 1px solid var(--gold);
  border-radius: 50%;
  box-shadow: 0 8px 24px rgba(7, 25, 47, 0.12);
}

.brand-mark img {
  display: block;
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.brand h1 {
  margin: 0;
  font-size: 18px;
  letter-spacing: 0;
}

.eyebrow {
  margin: 0 0 4px;
  color: var(--gold);
  font-size: 12px;
  font-weight: 700;
  letter-spacing: 0;
  text-transform: uppercase;
}

nav {
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
  color: var(--muted);
  font-size: 14px;
}

nav a {
  border-bottom: 1px solid transparent;
  padding-bottom: 3px;
}

nav a:hover {
  color: var(--ink);
  border-color: var(--gold);
}

.hero {
  display: grid;
  grid-template-columns: minmax(0, 1.2fr) minmax(280px, 0.8fr);
  gap: clamp(24px, 5vw, 72px);
  align-items: end;
  min-height: calc(100vh - 79px);
  padding: clamp(48px, 8vw, 110px) clamp(20px, 5vw, 72px);
  background:
    linear-gradient(120deg, rgba(24, 23, 19, 0.74), rgba(24, 23, 19, 0.28)),
    url("assets/hero-cards.jpg") center / cover;
  color: #fffaf0;
}

.hero h2 {
  max-width: 900px;
  margin: 0 0 20px;
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(42px, 7vw, 88px);
  line-height: 0.98;
  letter-spacing: 0;
}

.hero p {
  max-width: 760px;
  color: rgba(255, 250, 240, 0.9);
  font-size: 18px;
}

.hero-actions,
.panel-title {
  display: flex;
  align-items: center;
  gap: 12px;
}

.button,
.icon-button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 42px;
  padding: 10px 16px;
  color: var(--ink);
  background: var(--panel);
  border: 1px solid var(--line);
  border-radius: 4px;
  cursor: pointer;
  font: inherit;
  font-weight: 700;
}

.button.primary {
  color: #fffaf0;
  background: var(--navy);
  border-color: var(--navy);
}

.button:disabled {
  cursor: not-allowed;
  opacity: 0.66;
}

.button.full {
  width: 100%;
}

.action-row {
  display: grid;
  grid-template-columns: minmax(0, 0.82fr) minmax(0, 1.18fr);
  gap: 10px;
}

.icon-button {
  min-height: 34px;
  padding: 6px 10px;
  color: var(--muted);
}

.hero-panel {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 1px;
  background: rgba(176, 141, 87, 0.5);
  box-shadow: var(--shadow);
}

.hero-panel div {
  padding: 22px;
  background: rgba(24, 23, 19, 0.72);
}

.hero-panel span,
.muted {
  color: var(--muted);
  font-size: 13px;
}

.hero-panel strong {
  display: block;
  margin-top: 4px;
  color: #f4d28a;
  font-size: 28px;
  font-family: Georgia, serif;
}

section {
  padding: clamp(42px, 7vw, 88px) clamp(20px, 5vw, 72px);
}

.notice {
  background: var(--navy);
  color: #fff;
}

.notice h2,
.notice p {
  max-width: 980px;
}

.service-graphic {
  background:
    linear-gradient(180deg, #ffffff 0%, #eef2f7 100%);
}

.cred-strip {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 1px;
  margin-bottom: 18px;
  background: rgba(176, 141, 87, 0.48);
  border: 1px solid rgba(176, 141, 87, 0.48);
}

.cred-strip div {
  min-height: 148px;
  padding: 22px;
  background:
    linear-gradient(145deg, rgba(255, 255, 255, 0.98), rgba(247, 248, 251, 0.95));
}

.cred-strip span,
.process-title span {
  display: block;
  color: var(--gold);
  font-size: 12px;
  font-weight: 900;
  letter-spacing: 0;
  text-transform: uppercase;
}

.cred-strip strong {
  display: block;
  margin: 6px 0;
  color: var(--navy);
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(28px, 4vw, 44px);
  line-height: 1;
}

.cred-strip p {
  margin: 0;
  color: var(--muted);
}

.process-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
}

.process-card {
  position: relative;
  overflow: hidden;
  padding: 26px;
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 8px;
  box-shadow: 0 14px 42px rgba(7, 25, 47, 0.08);
}

.process-card::after {
  content: attr(data-watermark);
  position: absolute;
  right: 18px;
  bottom: -22px;
  color: rgba(176, 141, 87, 0.11);
  font-family: Georgia, "Times New Roman", serif;
  font-size: 104px;
  font-weight: 900;
  line-height: 1;
  pointer-events: none;
}

.process-card.featured {
  color: #fff;
  background:
    linear-gradient(135deg, rgba(0, 31, 63, 0.98), rgba(14, 51, 95, 0.95)),
    var(--navy);
  border-color: rgba(176, 141, 87, 0.46);
}

.process-title h3 {
  margin: 4px 0 20px;
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(28px, 4vw, 46px);
  line-height: 1.05;
}

.flow-list {
  display: grid;
  gap: 14px;
  margin: 0;
  padding: 0;
  list-style: none;
}

.flow-list li {
  display: grid;
  grid-template-columns: 52px minmax(0, 1fr);
  gap: 14px;
  align-items: start;
  position: relative;
}

.flow-list li:not(:last-child)::after {
  content: "";
  position: absolute;
  top: 42px;
  left: 22px;
  width: 1px;
  height: calc(100% - 22px);
  background: rgba(176, 141, 87, 0.38);
}

.step-icon {
  display: grid;
  place-items: center;
  width: 44px;
  height: 44px;
  color: var(--navy);
  background:
    radial-gradient(circle at 30% 25%, rgba(255, 255, 255, 0.9), rgba(255, 255, 255, 0)),
    rgba(176, 141, 87, 0.2);
  border: 1px solid rgba(176, 141, 87, 0.55);
  border-radius: 50%;
  box-shadow: 0 8px 22px rgba(7, 25, 47, 0.09);
  font-size: 15px;
  font-weight: 900;
  position: relative;
  z-index: 1;
}

.process-card.featured .step-icon {
  color: #fff;
  background:
    radial-gradient(circle at 30% 25%, rgba(255, 255, 255, 0.24), rgba(255, 255, 255, 0)),
    rgba(176, 141, 87, 0.32);
}

.flow-list p {
  margin: 4px 0 0;
  color: var(--muted);
}

.process-card.featured .flow-list p {
  color: rgba(255, 250, 240, 0.82);
}

.process-media {
  margin: 24px 0 0;
}

.process-media img {
  display: block;
  width: 100%;
  max-height: 760px;
  object-fit: cover;
  object-position: center top;
  border: 1px solid rgba(176, 141, 87, 0.58);
  border-radius: 8px;
  box-shadow: 0 18px 52px rgba(0, 0, 0, 0.22);
}

.video-block {
  margin-top: 24px;
  padding: 14px;
  background:
    linear-gradient(145deg, rgba(0, 31, 63, 0.05), rgba(176, 141, 87, 0.1)),
    #fff;
  border: 1px solid rgba(176, 141, 87, 0.42);
  border-radius: 8px;
}

.video-heading {
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 12px;
  margin-bottom: 12px;
}

.video-heading span {
  color: var(--gold);
  font-size: 12px;
  font-weight: 900;
  text-transform: uppercase;
}

.video-heading strong {
  color: var(--navy);
  font-family: Georgia, "Times New Roman", serif;
  font-size: 24px;
}

.video-block iframe {
  display: block;
  width: 100%;
  aspect-ratio: 9 / 16;
  min-height: 420px;
  border: 0;
  border-radius: 6px;
  background: #000;
}

.workspace,
.content-band.alt {
  background: #eef2f7;
}

.section-heading {
  max-width: 880px;
  margin-bottom: 28px;
}

.section-heading h2,
.notice h2 {
  margin: 0 0 10px;
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(30px, 4vw, 52px);
  line-height: 1.05;
}

.section-heading p {
  color: var(--muted);
}

.grid {
  display: grid;
  gap: 18px;
}

.grid.two {
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.inquiry-grid {
  grid-template-columns: minmax(280px, 0.8fr) minmax(320px, 1.2fr);
  margin-top: 18px;
}

.panel {
  position: relative;
  padding: 22px;
  background: var(--panel);
  border: 1px solid var(--line);
  border-radius: 6px;
  box-shadow: 0 8px 30px rgba(28, 23, 17, 0.06);
}

.panel::before {
  content: "";
  position: absolute;
  top: 0;
  right: 0;
  left: 0;
  height: 3px;
  background: linear-gradient(90deg, var(--gold), rgba(176, 141, 87, 0.18));
  border-radius: 6px 6px 0 0;
}

.panel h3 {
  margin: 0 0 16px;
  font-size: 20px;
}

label {
  display: grid;
  gap: 6px;
  margin-bottom: 14px;
  color: var(--muted);
  font-size: 14px;
  font-weight: 700;
}

input,
select,
textarea {
  width: 100%;
  min-height: 42px;
  padding: 10px 12px;
  color: var(--ink);
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 4px;
  font: inherit;
}

input:focus,
select:focus,
textarea:focus {
  border-color: var(--gold);
  outline: 2px solid rgba(176, 141, 87, 0.24);
}

textarea {
  resize: vertical;
}

.panel-title {
  justify-content: space-between;
}

.fixed-rate {
  color: var(--gold);
  font-family: Georgia, serif;
  font-size: 18px;
  font-weight: 700;
}

.tabs {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 1px;
  margin: 8px 0 18px;
  background: rgba(176, 141, 87, 0.5);
  border: 1px solid rgba(176, 141, 87, 0.5);
}

.tab {
  min-height: 46px;
  color: var(--muted);
  background: #fff;
  border: 0;
  cursor: pointer;
  font: inherit;
  font-weight: 800;
}

.tab.active {
  color: #fff;
  background: linear-gradient(135deg, var(--navy), var(--navy-soft));
  box-shadow: inset 0 -3px 0 var(--gold);
}

.tab-panel.hidden {
  display: none;
}

.hidden {
  display: none;
}

.email-note {
  margin: 12px 0 0;
}

.formula-box {
  margin: 14px 0;
  padding: 16px;
  background: rgba(176, 141, 87, 0.1);
  border: 1px solid rgba(176, 141, 87, 0.38);
  border-radius: 6px;
}

.formula-box h4 {
  margin: 0 0 8px;
  color: var(--navy);
  font-size: 18px;
}

.formula-box p {
  margin: 8px 0 0;
  color: var(--muted);
  font-size: 14px;
}

.formula-example {
  margin: 14px 0 0;
}

.formula-example img {
  display: block;
  width: 100%;
  max-height: 360px;
  object-fit: contain;
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 6px;
}

.form-status {
  min-height: 44px;
  margin-top: 12px;
  padding: 12px 14px;
  color: var(--muted);
  background: rgba(255, 255, 255, 0.62);
  border: 1px solid var(--line);
  border-radius: 4px;
  font-size: 14px;
  font-weight: 700;
}

.form-status:empty {
  display: none;
}

.form-status.success {
  color: #173c35;
  background: #edf8f3;
  border-color: #9dd1bd;
}

.form-status.error {
  color: #6c1f2c;
  background: #fff1f3;
  border-color: #dfa8b3;
}

.dialog-backdrop {
  position: fixed;
  inset: 0;
  z-index: 50;
  display: grid;
  place-items: center;
  padding: 20px;
  background: rgba(7, 25, 47, 0.62);
}

.dialog-backdrop.hidden {
  display: none;
}

.dialog {
  width: min(440px, 100%);
  padding: 26px;
  color: var(--ink);
  background: var(--panel);
  border: 1px solid rgba(176, 141, 87, 0.55);
  border-radius: 8px;
  box-shadow: 0 28px 80px rgba(7, 25, 47, 0.36);
}

.dialog h2 {
  margin: 0 0 10px;
  font-family: Georgia, "Times New Roman", serif;
  font-size: 30px;
}

.dialog p {
  margin: 0 0 18px;
  color: var(--muted);
}

.playful-close {
  display: grid;
  grid-template-columns: minmax(280px, 0.86fr) minmax(280px, 1fr);
  gap: clamp(24px, 5vw, 64px);
  align-items: center;
  background:
    linear-gradient(135deg, rgba(7, 25, 47, 0.98), rgba(14, 51, 95, 0.92)),
    var(--navy);
  color: #fff;
}

.playful-close h2 {
  max-width: 620px;
  margin: 0 0 14px;
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(32px, 5vw, 58px);
  line-height: 1.04;
}

.playful-close p {
  max-width: 620px;
  color: rgba(255, 250, 240, 0.82);
  font-size: 17px;
}

.playful-image {
  overflow: hidden;
  border: 1px solid rgba(176, 141, 87, 0.62);
  border-radius: 8px;
  box-shadow: 0 24px 70px rgba(176, 141, 87, 0.18);
}

.playful-image img {
  display: block;
  width: 100%;
  aspect-ratio: 4 / 5;
  object-fit: cover;
}

.tax-callout {
  background:
    linear-gradient(135deg, rgba(176, 141, 87, 0.18), rgba(255, 255, 255, 0.94)),
    #fff;
  border-top: 1px solid rgba(176, 141, 87, 0.34);
}

.tax-callout h2 {
  max-width: 820px;
  margin: 0 0 22px;
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(30px, 5vw, 58px);
  line-height: 1.04;
}

.tax-points {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 1px;
  background: rgba(176, 141, 87, 0.52);
  border: 1px solid rgba(176, 141, 87, 0.52);
}

.tax-points div {
  padding: 24px;
  background: rgba(255, 255, 255, 0.96);
}

.tax-points strong {
  display: block;
  color: var(--navy);
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(34px, 5vw, 62px);
  line-height: 1;
}

.tax-points p {
  max-width: 620px;
  margin: 12px 0 0;
  color: var(--muted);
  font-size: 16px;
}

.totals {
  display: grid;
  gap: 8px;
  margin: 18px 0;
  padding-top: 16px;
  border-top: 1px solid var(--line);
}

.totals div {
  display: flex;
  justify-content: space-between;
  gap: 16px;
}

.totals strong {
  display: grid;
  justify-items: end;
  min-width: 150px;
  text-align: right;
  line-height: 1.25;
}

.totals strong small {
  display: block;
  margin-top: 3px;
  color: var(--muted);
  font-size: 12px;
  font-weight: 700;
}

.totals .grand {
  margin-top: 8px;
  padding-top: 12px;
  border-top: 2px solid var(--gold);
  font-size: 22px;
}

.totals .grand strong {
  color: var(--gold);
}

.totals .grand strong small {
  color: var(--gold);
}

footer {
  display: flex;
  justify-content: space-between;
  gap: 18px;
  padding: 28px clamp(20px, 5vw, 72px);
  color: #fffaf0;
  background: linear-gradient(90deg, var(--ink), var(--navy));
  border-top: 3px solid var(--gold);
  font-size: 13px;
}

@media (max-width: 860px) {
  .site-header,
  footer {
    align-items: flex-start;
    flex-direction: column;
  }

  .hero,
  .grid.two,
  .inquiry-grid,
  .playful-close,
  .cred-strip,
  .process-grid,
  .tax-points {
    grid-template-columns: 1fr;
  }

  .hero {
    min-height: auto;
  }
}

@media (max-width: 520px) {
  .hero-panel {
    grid-template-columns: 1fr;
  }

  .hero-actions,
  .action-row {
    align-items: stretch;
    grid-template-columns: 1fr;
    flex-direction: column;
  }

  .button {
    width: 100%;
  }
}