/* ==========================================================================
   HKAdvisor WordPress theme — main stylesheet
   Navy / Gold / Cream brand system
   ========================================================================== */

@import url("https://fonts.googleapis.com/css2?family=Inter:wght@400;500;600;700&family=Noto+Sans+TC:wght@400;500;600;700&display=swap");

/* ---------- Design tokens ---------- */
:root {
  --hka-navy: #1a2f5e;
  --hka-navy-deep: #122242;
  --hka-navy-soft: #243d7a;
  --hka-gold: #b8922a;
  --hka-gold-deep: #8a6510;
  --hka-gold-light: #d4a843;
  --hka-cream: #fdf9f0;
  --hka-cream-2: #fdf4e0;
  --hka-border: #e8d5a3;
  --hka-border-soft: #f5ead0;
  --hka-white: #ffffff;
  --hka-muted: rgba(26, 47, 94, 0.55);
  --hka-muted-2: rgba(26, 47, 94, 0.4);
  --hka-success: #15803d;
  --hka-success-bg: #f0fdf4;
  --hka-info: #1d4ed8;
  --hka-info-bg: #eff6ff;
  --hka-warn: #b45309;
  --hka-warn-bg: #fffbeb;
  --hka-radius: 0.75rem;
  --hka-radius-lg: 1rem;
  --hka-radius-xl: 1.25rem;
  --hka-shadow-sm: 0 2px 8px rgba(184, 146, 42, 0.08);
  --hka-shadow: 0 8px 24px rgba(184, 146, 42, 0.14);
  --hka-shadow-lg: 0 16px 40px rgba(26, 47, 94, 0.12);
  --hka-header-h: 4rem;
  --hka-font: "Inter", "Noto Sans TC", "Noto Sans HK", system-ui, sans-serif;
  --hka-container: 72rem;
  --hka-ease: cubic-bezier(0.22, 1, 0.36, 1);
}

/* ---------- Reset / base ---------- */
*,
*::before,
*::after {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  -webkit-text-size-adjust: 100%;
}

body {
  margin: 0;
  font-family: var(--hka-font);
  color: var(--hka-navy);
  background: var(--hka-cream);
  line-height: 1.6;
  -webkit-font-smoothing: antialiased;
}

body.hka-nav-open {
  overflow: hidden;
}

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

a {
  color: var(--hka-gold-deep);
  text-decoration: none;
  transition: color 0.2s ease;
}

a:hover {
  color: var(--hka-gold);
}

h1,
h2,
h3,
h4,
h5,
h6 {
  margin: 0 0 0.5em;
  line-height: 1.25;
  font-weight: 700;
  color: var(--hka-navy);
}

p {
  margin: 0 0 1em;
}

ul,
ol {
  margin: 0 0 1em;
  padding-left: 1.25rem;
}

button,
input,
select,
textarea {
  font: inherit;
  color: inherit;
}

button {
  cursor: pointer;
  border: none;
  background: none;
}

:focus-visible {
  outline: 2px solid var(--hka-gold);
  outline-offset: 2px;
}

.hka-container {
  width: min(100% - 2rem, var(--hka-container));
  margin-inline: auto;
}

.hka-sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

/* ---------- Brand utilities (SPA parity) ---------- */
.gradient-hero {
  background: linear-gradient(160deg, #fffdf7 0%, #fdf4e0 40%, #faf0d7 100%);
}

.gold-text {
  background: linear-gradient(135deg, #8a6510 0%, #b8922a 50%, #d4a843 100%);
  -webkit-background-clip: text;
  background-clip: text;
  -webkit-text-fill-color: transparent;
  color: var(--hka-gold-deep);
}

.navy-text {
  color: var(--hka-navy);
}

.gold-divider {
  border-color: var(--hka-gold);
  opacity: 0.35;
}

.btn-gold,
.hka-btn-gold {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.5rem;
  padding: 0.7rem 1.25rem;
  border-radius: var(--hka-radius);
  background: linear-gradient(135deg, #b8922a 0%, #c9a535 100%);
  color: #fff !important;
  font-weight: 600;
  font-size: 0.9rem;
  line-height: 1.2;
  border: none;
  box-shadow: var(--hka-shadow-sm);
  transition: filter 0.2s ease, transform 0.2s ease, box-shadow 0.2s ease;
  text-decoration: none;
}

.btn-gold:hover,
.hka-btn-gold:hover {
  filter: brightness(1.08);
  transform: translateY(-1px);
  box-shadow: var(--hka-shadow);
  color: #fff !important;
}

.btn-navy,
.hka-btn-navy {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.5rem;
  padding: 0.7rem 1.25rem;
  border-radius: var(--hka-radius);
  background: var(--hka-navy);
  color: #fff !important;
  font-weight: 600;
  font-size: 0.9rem;
  transition: background 0.2s ease, transform 0.2s ease;
  text-decoration: none;
}

.btn-navy:hover,
.hka-btn-navy:hover {
  background: var(--hka-navy-soft);
  color: #fff !important;
}

.btn-outline-gold,
.hka-btn-outline-gold {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.5rem;
  padding: 0.65rem 1.2rem;
  border-radius: var(--hka-radius);
  background: transparent;
  color: var(--hka-gold-deep) !important;
  font-weight: 600;
  font-size: 0.9rem;
  border: 1.5px solid var(--hka-border);
  transition: border-color 0.2s ease, background 0.2s ease, color 0.2s ease;
  text-decoration: none;
}

.btn-outline-gold:hover,
.hka-btn-outline-gold:hover {
  border-color: var(--hka-gold);
  background: var(--hka-cream-2);
  color: var(--hka-gold-deep) !important;
}

.hka-btn-block {
  width: 100%;
}

.card-gold,
.hka-card {
  background: var(--hka-white);
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius-xl);
  box-shadow: var(--hka-shadow-sm);
}

.card-gold {
  transition: border-color 0.2s ease, box-shadow 0.25s ease;
}

.card-gold:hover {
  border-color: var(--hka-gold);
  box-shadow: var(--hka-shadow);
}

.badge-gold,
.hka-badge-gold {
  display: inline-flex;
  align-items: center;
  padding: 0.2rem 0.65rem;
  border-radius: 999px;
  background: var(--hka-cream-2);
  color: var(--hka-gold-deep);
  border: 1px solid var(--hka-border);
  font-size: 0.75rem;
  font-weight: 600;
  line-height: 1.4;
}

/* ---------- Header / nav ---------- */
.hka-header,
#hka-header,
header.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  height: var(--hka-header-h);
  background: rgba(255, 255, 255, 0.96);
  border-bottom: 1px solid var(--hka-border);
  backdrop-filter: blur(10px);
  transition: box-shadow 0.25s ease, background 0.25s ease;
}

.hka-header.is-scrolled,
#hka-header.is-scrolled,
header.site-header.is-scrolled {
  box-shadow: 0 6px 20px rgba(26, 47, 94, 0.08);
  background: rgba(255, 255, 255, 0.98);
}

.hka-header__inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  height: var(--hka-header-h);
  width: min(100% - 2rem, var(--hka-container));
  margin-inline: auto;
  gap: 1rem;
}

.hka-logo {
  display: flex;
  align-items: center;
  flex-shrink: 0;
}

.hka-logo img {
  height: 2.25rem;
  width: auto;
}

.hka-nav {
  display: none;
  align-items: center;
  gap: 0.15rem;
}

.hka-nav a,
.hka-nav button.hka-nav__link {
  padding: 0.5rem 0.9rem;
  border-radius: 0.5rem;
  font-size: 0.875rem;
  font-weight: 500;
  color: var(--hka-navy);
  transition: background 0.2s ease, color 0.2s ease;
}

.hka-nav a:hover,
.hka-nav a.is-active,
.hka-nav button.hka-nav__link:hover {
  background: var(--hka-cream-2);
  color: var(--hka-gold);
}

.hka-nav a.is-active {
  color: var(--hka-gold-deep);
  font-weight: 600;
}

#hka-nav-toggle {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 2.5rem;
  height: 2.5rem;
  border-radius: 0.5rem;
  border: 1px solid var(--hka-border);
  background: var(--hka-white);
  color: var(--hka-navy);
}

#hka-nav-toggle span,
#hka-nav-toggle::before,
#hka-nav-toggle::after {
  display: block;
  width: 1.1rem;
  height: 2px;
  background: currentColor;
  border-radius: 1px;
  transition: transform 0.25s ease, opacity 0.2s ease;
}

#hka-nav-toggle {
  flex-direction: column;
  gap: 4px;
}

#hka-nav-toggle.is-active span:nth-child(1) {
  transform: translateY(6px) rotate(45deg);
}
#hka-nav-toggle.is-active span:nth-child(2) {
  opacity: 0;
}
#hka-nav-toggle.is-active span:nth-child(3) {
  transform: translateY(-6px) rotate(-45deg);
}

/* Drawer */
.hka-nav-overlay {
  position: fixed;
  inset: 0;
  background: rgba(18, 34, 66, 0.45);
  opacity: 0;
  pointer-events: none;
  transition: opacity 0.3s ease;
  z-index: 110;
}

body.hka-nav-open .hka-nav-overlay {
  opacity: 1;
  pointer-events: auto;
}

#hka-nav-drawer {
  position: fixed;
  top: 0;
  right: 0;
  width: min(20rem, 88vw);
  height: 100%;
  background: var(--hka-white);
  border-left: 1px solid var(--hka-border);
  z-index: 120;
  padding: 1.25rem;
  transform: translateX(105%);
  transition: transform 0.35s var(--hka-ease);
  overflow-y: auto;
  box-shadow: var(--hka-shadow-lg);
}

#hka-nav-drawer.is-open {
  transform: translateX(0);
}

#hka-nav-drawer a {
  display: block;
  padding: 0.85rem 0.75rem;
  border-radius: 0.6rem;
  color: var(--hka-navy);
  font-weight: 500;
  border-bottom: 1px solid var(--hka-border-soft);
}

#hka-nav-drawer a:hover,
#hka-nav-drawer a.is-active {
  background: var(--hka-cream-2);
  color: var(--hka-gold-deep);
}

/* ---------- Hero ---------- */
.hka-hero {
  position: relative;
  padding: 3.5rem 0 3rem;
  overflow: hidden;
}

.hka-hero.gradient-hero,
.gradient-hero.hka-hero {
  background: linear-gradient(160deg, #fffdf7 0%, #fdf4e0 40%, #faf0d7 100%);
}

.hka-hero__eyebrow {
  margin-bottom: 1rem;
}

.hka-hero__title {
  font-size: clamp(1.85rem, 4vw, 3rem);
  letter-spacing: -0.02em;
  margin-bottom: 0.75rem;
}

.hka-hero__lead {
  font-size: clamp(1rem, 2vw, 1.15rem);
  color: var(--hka-muted);
  max-width: 36rem;
  margin-bottom: 1.5rem;
}

#hka-hero-ask,
.hka-hero-ask {
  position: relative;
  display: flex;
  align-items: center;
  max-width: 36rem;
  background: var(--hka-white);
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius-lg);
  box-shadow: var(--hka-shadow-sm);
  padding: 0.35rem;
}

#hka-hero-ask input,
.hka-hero-ask input {
  flex: 1;
  min-width: 0;
  border: none;
  background: transparent;
  padding: 0.85rem 1rem;
  font-size: 0.95rem;
}

#hka-hero-ask input:focus,
.hka-hero-ask input:focus {
  outline: none;
}

#hka-hero-ask .hka-btn-gold,
#hka-hero-ask .btn-gold {
  flex-shrink: 0;
}

/* ---------- Forms / inputs ---------- */
.hka-label {
  display: block;
  font-size: 0.875rem;
  font-weight: 500;
  color: var(--hka-navy);
  margin-bottom: 0.35rem;
}

.hka-field {
  margin-bottom: 0;
}

.hka-field-sub,
.hka-field-hint {
  margin: 0 0 0.5rem;
  font-size: 0.75rem;
  color: var(--hka-muted-2);
  line-height: 1.45;
}

.hka-field-hint {
  margin: 0.4rem 0 0;
}

.hka-field-max {
  margin-left: 0.25rem;
  font-size: 0.75rem;
  font-weight: 400;
  color: var(--hka-muted-2);
}

.hka-input-wrap {
  display: flex;
  align-items: stretch;
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius);
  overflow: hidden;
  background: var(--hka-white);
  transition: border-color 0.2s ease, box-shadow 0.2s ease;
}

.hka-input-wrap:focus-within {
  border-color: var(--hka-gold);
  box-shadow: 0 0 0 1px var(--hka-gold);
}

.hka-input-wrap--flex {
  flex: 1;
  min-width: 0;
}

.hka-input-prefix {
  display: inline-flex;
  align-items: center;
  padding: 0 0.75rem;
  background: var(--hka-cream);
  border-right: 1px solid var(--hka-border);
  color: var(--hka-muted);
  font-size: 0.875rem;
  flex-shrink: 0;
}

.hka-input,
input.hka-input,
textarea.hka-input,
select.hka-input {
  width: 100%;
  border: none;
  background: var(--hka-white);
  padding: 0.7rem 0.75rem;
  font-size: 0.875rem;
  color: var(--hka-navy);
  min-width: 0;
}

.hka-input:focus {
  outline: none;
}

textarea.hka-input {
  resize: vertical;
  min-height: 5rem;
}

.hka-enquiry-form,
#hka-advisor-form {
  display: grid;
  gap: 1rem;
}

.hka-enquiry-form .hka-form-row {
  display: grid;
  gap: 1rem;
}

/* ---------- Sections / grids ---------- */
.hka-section {
  padding: 3.5rem 0;
}

.hka-section--cream {
  background: var(--hka-cream);
}

.hka-section--white {
  background: var(--hka-white);
}

.hka-section__head {
  text-align: center;
  max-width: 40rem;
  margin: 0 auto 2.5rem;
}

.hka-section__head h2 {
  font-size: clamp(1.5rem, 3vw, 2rem);
  margin-bottom: 0.5rem;
}

.hka-section__head p {
  color: var(--hka-muted);
  margin: 0;
}

.hka-product-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.25rem;
}

.hka-product-card {
  position: relative;
  padding: 1.5rem;
  background: var(--hka-white);
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius-xl);
  transition: border-color 0.2s ease, box-shadow 0.25s ease, transform 0.25s ease;
}

.hka-product-card:hover {
  border-color: var(--hka-gold);
  box-shadow: var(--hka-shadow);
  transform: translateY(-2px);
}

.hka-product-card__icon {
  width: 2.75rem;
  height: 2.75rem;
  margin-bottom: 1rem;
}

.hka-product-card h3 {
  font-size: 1.05rem;
  margin-bottom: 0.35rem;
}

.hka-product-card p {
  font-size: 0.875rem;
  color: var(--hka-muted);
  margin: 0;
}

.hka-role-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1rem;
}

.hka-role-card {
  display: flex;
  gap: 1rem;
  align-items: flex-start;
  padding: 1.25rem 1.35rem;
  background: var(--hka-white);
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius-lg);
  transition: border-color 0.2s ease, box-shadow 0.2s ease;
}

.hka-role-card:hover {
  border-color: var(--hka-gold);
  box-shadow: var(--hka-shadow-sm);
}

.hka-role-card__icon {
  width: 2.5rem;
  height: 2.5rem;
  flex-shrink: 0;
  border-radius: 0.65rem;
  background: var(--hka-cream-2);
  display: grid;
  place-items: center;
  font-size: 1.15rem;
}

.hka-role-card h3 {
  font-size: 1rem;
  margin-bottom: 0.2rem;
}

.hka-role-card p {
  margin: 0;
  font-size: 0.85rem;
  color: var(--hka-muted);
}

/* ---------- Team ---------- */
.hka-team-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.5rem;
}

.hka-team-card {
  text-align: center;
  padding: 1.75rem 1.25rem;
  background: var(--hka-white);
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius-xl);
}

.hka-team-card__photo {
  width: 6.5rem;
  height: 6.5rem;
  margin: 0 auto 1rem;
  border-radius: 50%;
  object-fit: cover;
  border: 3px solid var(--hka-border);
}

.hka-team-card h3 {
  font-size: 1.1rem;
  margin-bottom: 0.2rem;
}

.hka-team-card__role {
  color: var(--hka-gold-deep);
  font-size: 0.85rem;
  font-weight: 600;
  margin-bottom: 0.75rem;
}

.hka-team-card p {
  font-size: 0.875rem;
  color: var(--hka-muted);
}

/* ---------- Blog ---------- */
.hka-blog-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.5rem;
}

.hka-blog-card {
  display: flex;
  flex-direction: column;
  background: var(--hka-white);
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius-xl);
  overflow: hidden;
  transition: box-shadow 0.25s ease, border-color 0.2s ease;
}

.hka-blog-card:hover {
  border-color: var(--hka-gold);
  box-shadow: var(--hka-shadow);
}

.hka-blog-card__media {
  aspect-ratio: 16 / 10;
  background: var(--hka-cream-2);
  overflow: hidden;
}

.hka-blog-card__media img {
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.hka-blog-card__body {
  padding: 1.25rem 1.35rem 1.5rem;
  flex: 1;
  display: flex;
  flex-direction: column;
}

.hka-blog-card__meta {
  font-size: 0.75rem;
  color: var(--hka-muted-2);
  margin-bottom: 0.5rem;
}

.hka-blog-card h3 {
  font-size: 1.05rem;
  margin-bottom: 0.5rem;
}

.hka-blog-card p {
  font-size: 0.875rem;
  color: var(--hka-muted);
  margin: 0;
}

/* ---------- Tax calculator page ---------- */
#hka-tax-app {
  width: min(100% - 2rem, 64rem);
  margin: 0 auto;
  padding: 1.5rem 0 3rem;
}

.hka-tax-layout {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.5rem;
  align-items: start;
}

.hka-tax-form-col,
.hka-tax-results-col {
  display: flex;
  flex-direction: column;
  gap: 1.15rem;
}

.hka-tax-section {
  padding: 1.25rem;
}

.hka-tax-section__head {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  margin-bottom: 1rem;
}

.hka-tax-section__head h3 {
  margin: 0;
  font-size: 1rem;
}

.hka-tax-section__bar {
  width: 4px;
  height: 1.15rem;
  border-radius: 999px;
  background: var(--hka-gold);
  flex-shrink: 0;
}

.hka-tax-section__body {
  display: flex;
  flex-direction: column;
  gap: 1rem;
}

.hka-tax-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1rem;
}

.hka-field--full {
  grid-column: 1 / -1;
}

.hka-marital {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 0.75rem;
}

.hka-marital__btn {
  padding: 0.85rem 0.75rem;
  border-radius: var(--hka-radius);
  border: 2px solid var(--hka-border);
  background: var(--hka-white);
  color: var(--hka-navy);
  font-size: 0.875rem;
  font-weight: 600;
  transition: all 0.2s ease;
}

.hka-marital__btn:hover {
  border-color: rgba(184, 146, 42, 0.5);
}

.hka-marital__btn.is-active {
  background: var(--hka-gold);
  border-color: var(--hka-gold);
  color: #fff;
}

.hka-note {
  margin: 0;
  padding: 0.65rem 0.85rem;
  font-size: 0.75rem;
  color: var(--hka-muted);
  background: var(--hka-cream);
  border: 1px solid var(--hka-border);
  border-radius: 0.65rem;
}

.hka-stepper {
  display: flex;
  align-items: center;
  gap: 0.65rem;
  flex-wrap: wrap;
}

.hka-stepper__btn {
  width: 2.25rem;
  height: 2.25rem;
  border-radius: var(--hka-radius);
  border: 1px solid var(--hka-border);
  background: var(--hka-white);
  color: var(--hka-navy);
  font-size: 1.15rem;
  font-weight: 700;
  line-height: 1;
  transition: background 0.15s ease;
}

.hka-stepper__btn:hover {
  background: var(--hka-cream-2);
}

.hka-stepper__val {
  min-width: 2rem;
  text-align: center;
  font-size: 1.2rem;
  font-weight: 700;
}

.hka-stepper__hint {
  font-size: 0.75rem;
  color: var(--hka-muted-2);
}

.hka-check {
  display: flex;
  align-items: flex-start;
  gap: 0.75rem;
  cursor: pointer;
  margin-bottom: 0.75rem;
}

.hka-check__input {
  position: absolute;
  opacity: 0;
  pointer-events: none;
}

.hka-check__box {
  width: 1.25rem;
  height: 1.25rem;
  border: 2px solid var(--hka-border);
  border-radius: 0.3rem;
  flex-shrink: 0;
  margin-top: 0.1rem;
  display: grid;
  place-items: center;
  transition: background 0.15s ease, border-color 0.15s ease;
}

.hka-check__input:checked + .hka-check__box {
  background: var(--hka-gold);
  border-color: var(--hka-gold);
}

.hka-check__input:checked + .hka-check__box::after {
  content: "";
  width: 0.35rem;
  height: 0.65rem;
  border: solid #fff;
  border-width: 0 2px 2px 0;
  transform: rotate(45deg) translate(-1px, -1px);
}

.hka-check__title {
  display: block;
  font-size: 0.875rem;
  font-weight: 500;
}

.hka-check__sub {
  display: block;
  font-size: 0.75rem;
  color: var(--hka-muted-2);
}

.hka-allowance-banner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  padding: 0.85rem 1rem;
  background: var(--hka-cream);
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius);
}

.hka-allowance-banner__title {
  margin: 0;
  font-size: 0.875rem;
  font-weight: 500;
}

.hka-allowance-banner__sub {
  margin: 0.15rem 0 0;
  font-size: 0.75rem;
  color: var(--hka-muted-2);
}

.hka-allowance-banner__amt {
  margin: 0;
  font-weight: 700;
  color: var(--hka-gold);
  white-space: nowrap;
}

.hka-vhis-list {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.hka-vhis-row {
  display: flex;
  align-items: center;
  gap: 0.5rem;
}

.hka-vhis-row__label {
  width: 2.5rem;
  flex-shrink: 0;
  font-size: 0.75rem;
  color: var(--hka-muted);
}

.hka-vhis-row__warn {
  font-size: 0.7rem;
  color: #d97706;
  flex-shrink: 0;
}

.hka-vhis-remove {
  color: var(--hka-muted-2);
  font-size: 1.25rem;
  line-height: 1;
  padding: 0.25rem;
}

.hka-vhis-remove:hover {
  color: #ef4444;
}

.hka-link-btn {
  align-self: flex-start;
  margin-top: 0.35rem;
  font-size: 0.8rem;
  font-weight: 500;
  color: var(--hka-gold);
}

.hka-link-btn:hover {
  color: var(--hka-gold-deep);
}

.hka-tax-results-col {
  position: static;
}

.hka-tax-empty {
  padding: 2.5rem 1.5rem;
  text-align: center;
}

.hka-tax-empty__icon {
  width: 4rem;
  height: 4rem;
  margin: 0 auto 1rem;
  border-radius: 50%;
  background: var(--hka-cream-2);
  color: var(--hka-gold);
  display: grid;
  place-items: center;
}

.hka-tax-empty__text {
  margin: 0;
  font-size: 0.875rem;
  color: var(--hka-muted);
}

.hka-tax-result-main {
  padding: 1.25rem;
  border: 2px solid rgba(184, 146, 42, 0.3);
}

.hka-result-row {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  padding: 0.65rem 0;
  border-bottom: 1px solid var(--hka-border-soft);
}

.hka-result-row--highlight {
  border-bottom: none;
  border-top: 2px solid var(--hka-gold);
  margin-top: 0.5rem;
  padding-top: 1rem;
}

.hka-result-row__label {
  margin: 0;
  font-size: 0.875rem;
  color: rgba(26, 47, 94, 0.7);
}

.hka-result-row--highlight .hka-result-row__label {
  font-weight: 700;
  color: var(--hka-navy);
}

.hka-result-row__sub {
  margin: 0.15rem 0 0;
  font-size: 0.75rem;
  color: var(--hka-muted-2);
}

.hka-result-row__value {
  margin: 0;
  font-weight: 700;
  color: var(--hka-navy);
  text-align: right;
  white-space: nowrap;
}

.hka-result-row--highlight .hka-result-row__value {
  font-size: 1.25rem;
}

.hka-result-meta {
  display: flex;
  justify-content: space-between;
  align-items: center;
  margin-top: 0.75rem;
  font-size: 0.75rem;
  color: var(--hka-muted);
}

.hka-result-meta strong {
  color: var(--hka-gold);
  font-size: 0.875rem;
}

.hka-result-savings {
  margin-top: 0.85rem;
  padding: 0.65rem 0.85rem;
  background: var(--hka-success-bg);
  border: 1px solid #bbf7d0;
  border-radius: 0.65rem;
  font-size: 0.8rem;
  color: var(--hka-success);
}

.hka-tax-recommend {
  padding: 0.75rem 0.9rem;
  border-radius: var(--hka-radius);
  margin-bottom: 0.85rem;
  font-size: 0.875rem;
  font-weight: 600;
}

.hka-tax-recommend p {
  margin: 0;
}

.hka-tax-recommend.is-joint {
  background: var(--hka-success-bg);
  border: 1px solid #bbf7d0;
  color: var(--hka-success);
}

.hka-tax-recommend.is-separate {
  background: var(--hka-info-bg);
  border: 1px solid #bfdbfe;
  color: var(--hka-info);
}

.hka-tax-compare {
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  margin-bottom: 0.5rem;
}

.hka-tax-compare__box {
  padding: 0.85rem;
  background: var(--hka-cream);
  border: 1px solid var(--hka-border);
  border-radius: var(--hka-radius);
}

.hka-tax-compare__title {
  margin: 0 0 0.5rem;
  font-size: 0.75rem;
  font-weight: 600;
  color: var(--hka-muted);
}

.hka-tax-compare__row {
  display: flex;
  justify-content: space-between;
  font-size: 0.875rem;
  padding: 0.2rem 0;
}

.hka-tax-compare__row--total {
  border-top: 1px solid var(--hka-border);
  margin-top: 0.4rem;
  padding-top: 0.5rem;
  font-weight: 700;
}

.hka-tax-rates,
.hka-tax-bands {
  padding: 1.25rem;
}

.hka-rate-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 0.75rem;
  margin-bottom: 0.75rem;
}

.hka-rate-card {
  padding: 0.85rem;
  border-radius: var(--hka-radius);
  border: 1px solid var(--hka-border);
  background: var(--hka-cream);
}

.hka-rate-card.is-selected {
  border-color: var(--hka-gold);
  background: var(--hka-cream-2);
}

.hka-rate-card__label {
  margin: 0 0 0.25rem;
  font-size: 0.75rem;
  font-weight: 600;
  color: var(--hka-muted);
}

.hka-rate-card__amt {
  margin: 0;
  font-size: 1.05rem;
  font-weight: 700;
}

.hka-rate-card__tag {
  margin: 0.25rem 0 0;
  font-size: 0.65rem;
  font-weight: 600;
  color: var(--hka-gold);
}

.hka-deduction-breakdown {
  border-top: 1px solid var(--hka-border-soft);
  padding-top: 1rem;
  margin-top: 0.5rem;
}

.hka-deduction-breakdown__title {
  margin: 0 0 0.5rem;
  font-size: 0.7rem;
  font-weight: 600;
  letter-spacing: 0.04em;
  text-transform: uppercase;
  color: var(--hka-muted-2);
}

.hka-deduction-breakdown__row {
  display: flex;
  justify-content: space-between;
  font-size: 0.75rem;
  padding: 0.25rem 0;
  color: var(--hka-muted);
}

.hka-deduction-breakdown__row strong {
  color: var(--hka-navy);
  font-weight: 500;
}

.hka-deduction-breakdown__row--total {
  border-top: 1px solid var(--hka-border-soft);
  margin-top: 0.35rem;
  padding-top: 0.5rem;
  font-weight: 700;
  color: var(--hka-navy);
}

.hka-deduction-breakdown__row--total strong {
  color: var(--hka-gold);
  font-weight: 700;
}

.hka-band-row {
  display: flex;
  justify-content: space-between;
  font-size: 0.75rem;
  padding: 0.4rem 0;
  border-bottom: 1px solid var(--hka-border-soft);
  color: var(--hka-muted);
}

.hka-band-row:last-of-type {
  border-bottom: none;
}

.hka-tax-tip {
  background: var(--hka-navy);
  color: #fff;
  border-radius: var(--hka-radius-xl);
  padding: 1.25rem;
}

.hka-tax-tip__label {
  margin: 0 0 0.35rem;
  font-size: 0.75rem;
  font-weight: 600;
  color: var(--hka-gold-light);
}

.hka-tax-tip__text {
  margin: 0 0 1rem;
  font-size: 0.875rem;
  line-height: 1.55;
  color: rgba(255, 255, 255, 0.92);
}

.hka-tax-tip__text strong {
  color: var(--hka-gold-light);
}

.hka-tax-disclaimer {
  padding: 1rem;
  background: var(--hka-warn-bg);
  border: 1px solid #fde68a;
  border-radius: var(--hka-radius-xl);
  font-size: 0.75rem;
  color: var(--hka-warn);
  line-height: 1.55;
}

.hka-tax-disclaimer p {
  margin: 0 0 0.5rem;
}

.hka-tax-disclaimer p:last-child {
  margin-bottom: 0;
}

.hka-tax-disclaimer a {
  color: inherit;
  text-decoration: underline;
}

.hka-tax-wa-cta {
  margin-top: 1.5rem;
  text-align: center;
}

/* ---------- Footer ---------- */
.hka-footer {
  background: var(--hka-navy-deep);
  color: rgba(255, 255, 255, 0.78);
  padding: 3rem 0 1.5rem;
  margin-top: 2rem;
}

.hka-footer a {
  color: rgba(255, 255, 255, 0.78);
}

.hka-footer a:hover {
  color: var(--hka-gold-light);
}

.hka-footer__grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2rem;
  margin-bottom: 2rem;
}

.hka-footer__brand p {
  font-size: 0.875rem;
  line-height: 1.6;
  margin: 0.75rem 0 0;
  max-width: 22rem;
}

.hka-footer__col h4 {
  color: var(--hka-gold-light);
  font-size: 0.85rem;
  margin-bottom: 0.85rem;
}

.hka-footer__col ul {
  list-style: none;
  padding: 0;
  margin: 0;
}

.hka-footer__col li + li {
  margin-top: 0.45rem;
}

.hka-footer__col a {
  font-size: 0.875rem;
}

.hka-footer__bottom {
  border-top: 1px solid rgba(232, 213, 163, 0.2);
  padding-top: 1.25rem;
  display: flex;
  flex-wrap: wrap;
  gap: 0.75rem;
  justify-content: space-between;
  font-size: 0.75rem;
  color: rgba(255, 255, 255, 0.5);
}

/* ---------- WhatsApp float ---------- */
.hka-wa-float {
  position: fixed;
  right: 1.25rem;
  bottom: 1.25rem;
  z-index: 90;
  display: flex;
  flex-direction: column;
  align-items: flex-end;
  gap: 0.75rem;
}

.hka-wa-float__btn {
  position: relative;
  display: grid;
  place-items: center;
  width: 3.5rem;
  height: 3.5rem;
  border-radius: 50%;
  background: #25d366;
  color: #fff;
  box-shadow: 0 10px 28px rgba(37, 211, 102, 0.35);
  transition: background 0.2s ease, transform 0.2s ease;
}

.hka-wa-float__btn:hover {
  background: #20bd5a;
  transform: scale(1.05);
  color: #fff;
}

.hka-wa-float__btn::before {
  content: "";
  position: absolute;
  inset: 0;
  border-radius: 50%;
  background: #25d366;
  animation: hka-wa-pulse 2.4s ease-out infinite;
  z-index: -1;
}

.hka-wa-float__btn svg {
  width: 1.85rem;
  height: 1.85rem;
  fill: currentColor;
}

@keyframes hka-wa-pulse {
  0% {
    transform: scale(1);
    opacity: 0.45;
  }
  70% {
    transform: scale(1.55);
    opacity: 0;
  }
  100% {
    transform: scale(1.55);
    opacity: 0;
  }
}

/* ---------- Reveal animation ---------- */
.hka-reveal {
  opacity: 0;
  transform: translateY(18px);
  transition: opacity 0.7s var(--hka-ease), transform 0.7s var(--hka-ease);
  will-change: opacity, transform;
}

.hka-reveal.is-visible {
  opacity: 1;
  transform: translateY(0);
}

.hka-reveal-delay-1 {
  transition-delay: 0.08s;
}
.hka-reveal-delay-2 {
  transition-delay: 0.16s;
}
.hka-reveal-delay-3 {
  transition-delay: 0.24s;
}

@media (prefers-reduced-motion: reduce) {
  .hka-reveal,
  .hka-wa-float__btn::before,
  .btn-gold,
  .hka-btn-gold,
  .card-gold,
  .hka-product-card {
    transition: none !important;
    animation: none !important;
  }

  .hka-reveal {
    opacity: 1;
    transform: none;
  }
}

/* ---------- Page chrome helpers ---------- */
.hka-page-hero {
  background: var(--hka-white);
  border-bottom: 1px solid var(--hka-border);
  padding: 2rem 0 1.75rem;
}

.hka-breadcrumb {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  font-size: 0.875rem;
  margin-bottom: 1rem;
  color: var(--hka-muted-2);
}

.hka-breadcrumb a:hover {
  color: var(--hka-gold);
}

.hka-cta-band {
  background: var(--hka-navy);
  color: #fff;
  padding: 3rem 0;
  text-align: center;
}

.hka-cta-band h2 {
  color: #fff;
  margin-bottom: 0.5rem;
}

.hka-cta-band p {
  color: rgba(255, 255, 255, 0.7);
  margin: 0 0 1.25rem;
}

/* ---------- Responsive ---------- */
@media (min-width: 640px) {
  .hka-product-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .hka-role-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .hka-team-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .hka-blog-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .hka-tax-grid {
    grid-template-columns: repeat(2, 1fr);
  }

  .hka-enquiry-form .hka-form-row {
    grid-template-columns: 1fr 1fr;
  }

  .hka-footer__grid {
    grid-template-columns: 1.4fr 1fr 1fr;
  }
}

@media (min-width: 768px) {
  .hka-nav {
    display: flex;
  }

  #hka-nav-toggle {
    display: none;
  }

  #hka-nav-drawer,
  .hka-nav-overlay {
    display: none !important;
  }

  .hka-hero {
    padding: 4.5rem 0 3.5rem;
  }

  .hka-product-grid {
    grid-template-columns: repeat(3, 1fr);
  }

  .hka-team-grid {
    grid-template-columns: repeat(3, 1fr);
  }

  .hka-tax-results-col {
    position: sticky;
    top: calc(var(--hka-header-h) + 1rem);
    max-height: calc(100vh - var(--hka-header-h) - 2rem);
    overflow-y: auto;
    overscroll-behavior: contain;
  }
}

@media (min-width: 1024px) {
  .hka-product-grid {
    grid-template-columns: repeat(4, 1fr);
  }

  .hka-role-grid {
    grid-template-columns: repeat(3, 1fr);
  }

  .hka-blog-grid {
    grid-template-columns: repeat(3, 1fr);
  }

  .hka-tax-layout {
    grid-template-columns: minmax(0, 1.55fr) minmax(0, 1fr);
    gap: 1.5rem;
  }

  .hka-footer__grid {
    grid-template-columns: 1.6fr 1fr 1fr 1fr;
  }

  #hka-tax-app {
    padding-top: 2rem;
  }
}


/* === Layout extras (templates) === */
.hka-header__actions { display:flex; align-items:center; gap:.75rem; }
.hka-nav-toggle { display:none; width:42px; height:42px; border:1px solid var(--hka-border); border-radius:10px; background:#fff; flex-direction:column; justify-content:center; align-items:center; gap:5px; cursor:pointer; }
.hka-nav-toggle span { display:block; width:18px; height:2px; background:var(--hka-navy); }
@media (max-width: 1023px) {
  .hka-nav { display:none; }
  .hka-nav-toggle { display:flex; }
  .hka-header__actions .btn-gold { display:none; }
}
.hka-nav-drawer { position:fixed; inset:0 0 0 auto; width:min(86vw,320px); background:#fff; border-left:1px solid var(--hka-border); transform:translateX(100%); transition:transform .25s ease; z-index:80; padding:5rem 1.25rem 2rem; display:flex; flex-direction:column; gap:.85rem; overflow:auto; }
.hka-nav-drawer.is-open { transform:none; }
.hka-nav-overlay { position:fixed; inset:0; background:rgba(26,47,94,.35); z-index:70; display:none; }
body.hka-nav-open .hka-nav-overlay { display:block; }
.hka-nav__drop { position:relative; }
.hka-nav__drop summary { list-style:none; cursor:pointer; }
.hka-nav__drop summary::-webkit-details-marker { display:none; }
.hka-nav__menu { display:none; position:absolute; top:calc(100% + .5rem); left:0; min-width:220px; background:#fff; border:1px solid var(--hka-border); border-radius:14px; padding:.5rem; box-shadow:0 12px 30px rgba(26,47,94,.12); z-index:40; }
.hka-nav__drop[open] .hka-nav__menu { display:flex; flex-direction:column; gap:.15rem; }
.hka-nav__menu a { padding:.55rem .75rem; border-radius:10px; }
.hka-nav__menu a:hover { background:var(--hka-cream-2); }
.hka-hero__inner { position:relative; z-index:1; text-align:center; padding:7rem 0 4rem; max-width:920px; margin:0 auto; }
.hka-hero__hint { color:rgba(26,47,94,.4); font-size:.75rem; margin:.75rem 0 1rem; }
.hka-chip-row { display:flex; flex-wrap:wrap; gap:.5rem; justify-content:center; align-items:center; margin-bottom:1.5rem; }
.hka-chip, .hka-chip--btn { display:inline-flex; padding:.4rem .85rem; border-radius:999px; border:1px solid var(--hka-border); background:#fff; color:rgba(26,47,94,.75); font-size:.8rem; text-decoration:none; cursor:pointer; }
.hka-chip:hover, .hka-chip--btn:hover { border-color:var(--hka-gold); color:var(--hka-gold); background:var(--hka-cream-2); }
.hka-pillar-grid { display:grid; grid-template-columns:repeat(2,minmax(0,1fr)); gap:.75rem; margin:1.5rem 0; text-align:left; }
@media (min-width:900px){ .hka-pillar-grid { grid-template-columns:repeat(4,minmax(0,1fr)); } }
.hka-hero__soft-cta { display:flex; flex-wrap:wrap; gap:.75rem; justify-content:center; margin:1rem 0 1.5rem; color:rgba(26,47,94,.55); font-size:.9rem; }
.hka-stat-strip { display:flex; flex-wrap:wrap; justify-content:center; gap:1.25rem 2rem; }
.hka-stat-strip div { text-align:center; }
.hka-stat-strip strong { display:block; font-size:1.4rem; }
.hka-stat-strip span { font-size:.7rem; color:rgba(26,47,94,.45); }
.hka-eyebrow { color:var(--hka-gold); font-size:.8rem; font-weight:600; letter-spacing:.12em; text-transform:uppercase; margin-bottom:.4rem; }
.hka-cred-grid, .hka-featured-grid { display:grid; gap:1rem; grid-template-columns:repeat(auto-fit,minmax(240px,1fr)); }
.hka-cred-mark { width:48px; height:48px; border-radius:12px; background:var(--hka-gold); color:#fff; display:flex; align-items:center; justify-content:center; font-weight:700; font-size:.75rem; margin-bottom:.75rem; }
.hka-product-card__media { aspect-ratio:4/3; overflow:hidden; }
.hka-product-card__media img { width:100%; height:100%; object-fit:cover; display:block; }
.hka-product-card__body { padding:1rem 1.1rem 1.2rem; }
.hka-cta-navy { background:var(--hka-navy); color:#fff; text-align:center; padding:4rem 1rem; }
.hka-cta-navy h2 { color:#fff; font-size:clamp(1.6rem,3vw,2.4rem); margin:.75rem 0; }
.hka-cta-navy p { color:rgba(255,255,255,.65); max-width:36rem; margin:0 auto 1.25rem; }
.hka-page-hero { background:linear-gradient(160deg,#fffdf7,#fdf4e0 55%,#faf0d7); border-bottom:1px solid var(--hka-border); padding:5.5rem 0 2.5rem; }
.hka-page-hero h1 { font-size:clamp(1.8rem,4vw,2.8rem); color:var(--hka-navy); margin:.25rem 0 .75rem; }
.hka-page-hero__center { text-align:center; }
.hka-lead { font-size:1.15rem; color:rgba(26,47,94,.65); }
.hka-cat-label { color:var(--hka-gold); font-size:.75rem; font-weight:600; letter-spacing:.06em; text-transform:uppercase; }
.hka-example, .hka-example-block { background:var(--hka-cream); border:1px solid var(--hka-border); border-radius:14px; padding:1rem; margin:.75rem 0; }
.hka-cta-box { background:#fff; border:2px solid var(--hka-gold); border-radius:20px; padding:1.5rem; text-align:center; }
.hka-cta-box .btn-gold, .hka-cta-box .btn-outline-gold { margin:.35rem; }
.hka-tax-saving-grid { display:grid; gap:1rem; grid-template-columns:repeat(auto-fit,minmax(280px,1fr)); }
.hka-card.is-highlight { border-color:var(--hka-gold); border-width:2px; }
.hka-advisor-layout { display:grid; gap:1.5rem; }
@media (min-width:900px){ .hka-advisor-layout { grid-template-columns:1.1fr .9fr; } }
.hka-team-profile { display:grid; gap:1.5rem; }
@media (min-width:900px){ .hka-team-profile { grid-template-columns:320px 1fr; } }
.hka-team-profile__photo img { width:100%; border-radius:18px; display:block; background:var(--hka-cream-2); }
.hka-product-layout { display:grid; gap:1.5rem; }
@media (min-width:960px){ .hka-product-layout { grid-template-columns:minmax(0,1.6fr) minmax(260px,.7fr); align-items:start; } }
.hka-product-aside { position:sticky; top:5.5rem; }
.hka-features { margin:0; padding-left:1.1rem; }
.hka-features li { margin:.4rem 0; color:rgba(26,47,94,.78); }
.hka-prose { line-height:1.75; color:rgba(26,47,94,.85); }
.hka-cat-banner { border-radius:18px; overflow:hidden; border:1px solid var(--hka-border); margin-bottom:1.5rem; }
.hka-cat-banner img { width:100%; display:block; max-height:220px; object-fit:cover; }
.hka-footer { background:var(--hka-cream); border-top:1px solid var(--hka-border); padding:3rem 0 1.5rem; margin-top:3rem; }
.hka-footer__grid { display:grid; gap:2rem; }
.hka-footer h3 { color:var(--hka-gold); font-size:.8rem; letter-spacing:.08em; text-transform:uppercase; margin-bottom:.75rem; }
.hka-footer ul { list-style:none; padding:0; margin:0; }
.hka-footer li { margin:.35rem 0; }
.hka-footer a { color:rgba(26,47,94,.6); text-decoration:none; }
.hka-footer a:hover { color:var(--hka-gold); }
.hka-footer__badges { display:flex; gap:.5rem; flex-wrap:wrap; margin:1rem 0; }
.hka-footer__social { display:flex; gap:.5rem; }
.hka-footer__social a { width:36px; height:36px; border-radius:999px; border:1px solid var(--hka-border); display:inline-flex; align-items:center; justify-content:center; font-size:.7rem; }
.hka-footer__bottom { display:flex; flex-wrap:wrap; justify-content:space-between; gap:.75rem; border-top:1px solid var(--hka-border); margin-top:2rem; padding-top:1rem; color:rgba(26,47,94,.4); font-size:.85rem; }
.hka-footer__note { color:rgba(26,47,94,.4); font-size:.85rem; margin-top:1rem; }
.hka-wa-float { position:fixed; right:1rem; bottom:1rem; z-index:60; background:#25D366; color:#fff; padding:.85rem 1.1rem; border-radius:999px; text-decoration:none; font-weight:600; box-shadow:0 10px 24px rgba(37,211,102,.35); animation:hka-pulse 2.4s ease-in-out infinite; }
@keyframes hka-pulse { 0%,100%{ transform:scale(1);} 50%{ transform:scale(1.04);} }
.hka-section__head--row { display:flex; justify-content:space-between; align-items:end; gap:1rem; }
.gold-text { background:linear-gradient(135deg,#8a6510,#b8922a,#d4a843); -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent; }
.hka-premium { color:rgba(26,47,94,.55); font-size:.9rem; }
.hka-body { margin:0; font-family:Inter,"Noto Sans TC",sans-serif; color:var(--hka-navy); background:#fff; }
.hka-reveal { opacity:0; transform:translateY(12px); transition:opacity .5s ease, transform .5s ease; }
.hka-reveal.is-visible { opacity:1; transform:none; }