/*
Theme Name: US Biz Toolkit Modern
Version: 2.3.0
Description: Editable WordPress theme for practical business tax decision tools.
Requires at least: 6.4
Requires PHP: 7.4
License: GPL-2.0-or-later
*/
:root{--usb-primary:#173e70;--usb-primary-2:#235aa0;--usb-accent:#d6f384;--usb-ink:#14233b;--usb-bg:#f4f7fb}*{box-sizing:border-box}body{margin:0;font:1rem/1.7 system-ui,-apple-system,Segoe UI,sans-serif;color:var(--usb-ink);background:white}a{color:var(--usb-primary);text-underline-offset:4px}img{max-width:100%;height:auto}.container{width:min(1200px,calc(100% - 64px));margin:auto}h1,h2,h3{line-height:1.15;letter-spacing:-.035em}h2{font-size:clamp(2rem,3.4vw,3rem)}h3{font-size:1.45rem}button,input,textarea,select{font:inherit}a:focus-visible,button:focus-visible{outline:3px solid #b65f00;outline-offset:5px}.skip-link{position:absolute;left:15px;top:-100px;background:white;padding:12px;z-index:100}.skip-link:focus{top:15px}.site-header{background:white;border-bottom:1px solid #e2e8f0;position:relative;z-index:5}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:28px;min-height:90px}.brand{display:flex;align-items:center;gap:12px;font-size:1.1rem;text-decoration:none;color:var(--usb-ink);white-space:nowrap}.brand-mark{display:grid;place-items:center;background:var(--usb-primary);color:white;width:40px;height:40px;border-radius:8px;font-size:.875rem;font-weight:800}nav ul{list-style:none;display:flex;gap:28px;padding:0;margin:0}nav a{text-decoration:none;font-size:.9375rem;font-weight:600}nav .sub-menu{display:none}nav li:hover>.sub-menu,nav li:focus-within>.sub-menu{display:block;position:absolute;background:white;padding:16px}.header-cta{background:var(--usb-primary);color:white;border-radius:7px;text-decoration:none;padding:11px 18px;font-weight:650;font-size:.875rem}.menu-toggle{display:none}.usbtk-home-hero{min-height:570px;position:relative;overflow:hidden;background:#142f51}.usbtk-home-photo{position:absolute;width:100%;height:100%;object-fit:cover;object-position:center}.usbtk-home-hero:after{content:'';position:absolute;inset:0;background:linear-gradient(90deg,rgba(12,31,56,.98),rgba(12,31,56,.85) 37%,rgba(12,31,56,.18) 75%)}.usbtk-home-copy{position:relative;z-index:1;padding-block:88px;color:white}.kicker{font-size:.8125rem;font-weight:750;letter-spacing:.12em;text-transform:uppercase}.usbtk-home-hero .kicker{color:var(--usb-accent)}.usbtk-home-hero h1{font-size:clamp(2.7rem,4.9vw,4.5rem);max-width:650px;margin:20px 0 24px;line-height:1.04}.usbtk-home-copy>p:not(.kicker){font-size:1.15rem;max-width:560px;color:#e1e7ef}.actions{display:flex;gap:26px;align-items:center;flex-wrap:wrap;margin:32px 0 18px}.btn{background:var(--usb-accent);color:#14233b;border-radius:6px;padding:15px 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p{color:#52617a;font-size:.9375rem;margin-bottom:0}.category:hover{border-color:var(--usb-primary);background:#f7faff}.tools-section{background:var(--usb-bg)}.three{grid-template-columns:repeat(3,minmax(0,1fr))}.tool-card{background:white;border:1px solid #dbe3ef;border-radius:12px;padding:30px;display:flex;flex-direction:column}.pill{font-size:.8125rem;padding:5px 10px;background:#edf3fa;border-radius:5px;align-self:start;color:var(--usb-primary);font-weight:650}.tool-card h3{margin:24px 0 10px}.tool-card p{color:#52617a}.tool-card a{font-weight:700;margin-top:auto}.method{display:grid;grid-template-columns:1fr 1fr;gap:80px}.method p{color:#52617a}.guides-section{background:#edf3fa}.guide-card{background:white;border-radius:10px;padding:28px;color:var(--usb-ink);text-decoration:none}.guide-card h3{min-height:100px}.guide-card>span:last-child{font-size:.9375rem;color:var(--usb-primary);text-decoration:underline}.article-wrap{padding-block:50px 80px;max-width:960px}.breadcrumb{font-size:.875rem;margin-bottom:24px}.entry h1{font-size:clamp(2rem,4vw,3.4rem);margin:12px 0 35px}.entry h2{font-size:1.7rem;margin:40px 0 15px}.entry p,.entry li{max-width:80ch}.usb-answer,.usb-notice{padding:22px 26px;border-left:4px solid var(--usb-primary);background:var(--usb-bg);border-radius:0 9px 9px 0;margin:24px 0}.usb-answer p{margin-bottom:0}.table-scroll{overflow-x:auto}table{border-collapse:collapse;width:100%;margin:25px 0}td,th{text-align:left;padding:14px;border:1px solid #cfd9e8;vertical-align:top;min-width:160px}th{background:#edf3fa}.site-footer{background:#10243e;color:#d1ddec;padding:58px 0 30px}.site-footer a{color:white}.footer-grid{display:grid;grid-template-columns:2fr 1fr 1fr;gap:50px}.site-footer h2{font-size:1rem;letter-spacing:0}.footer-grid>div>a:not(.brand){display:block;text-decoration:none;margin:10px 0;font-size:.9375rem}.footer-grid p{font-size:.9375rem}.footer-bottom{border-top:1px solid #3a4f69;margin-top:35px;padding-top:20px;display:flex;justify-content:space-between;gap:30px;font-size:.8125rem}.footer-bottom p{max-width:600px;margin:0}.footer-bottom a{display:inline-block;margin:0 0 10px 15px}.entry [data-tool]{margin:30px 0}@media(max-width:980px){.header-inner{flex-wrap:wrap;gap:15px;padding-block:16px}.header-cta{display:none}.categories{grid-template-columns:repeat(2,minmax(0,1fr))}.method{gap:35px}.usbtk-home-hero h1{max-width:560px}.three{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:680px){.container{width:calc(100% - 36px)}.header-inner{min-height:76px}.menu-toggle{display:block;background:white;border:1px solid #aab7cb;border-radius:5px;padding:8px 14px;color:var(--usb-primary)}#primary-nav{display:none;width:100%}#primary-nav.is-open{display:block}#primary-nav ul{flex-direction:column;gap:0}#primary-nav a{display:block;padding:12px}nav .sub-menu{position:static!important;padding-left:20px!important}.usbtk-home-copy{padding-block:60px}.usbtk-home-hero{min-height:550px}.usbtk-home-hero:after{background:rgba(12,31,56,.82)}.usbtk-home-photo{object-position:65% center}.trust-strip .container{flex-direction:column;gap:8px}.section{padding-block:50px}.section-head{display:block}.section-head>p{margin-top:20px}.categories,.three,.method,.footer-grid{grid-template-columns:1fr}.category h3{margin-top:15px}.guide-card h3{min-height:0}.footer-bottom{display:block}.footer-bottom div{margin-top:20px}.footer-bottom a{margin-left:0;margin-right:18px}.entry h1{overflow-wrap:anywhere}}
.article-featured{margin:1.5rem 0 2rem}.article-featured img{display:block;width:100%;height:auto;border-radius:16px}.article-featured figcaption,.article-meta{font-size:.875rem;color:#52636a}.tool-card img{display:block;width:100%;height:auto;aspect-ratio:3/2;object-fit:cover;border-radius:10px}.usbtk-latest{margin:3rem 0}.usbtk-latest .grid{align-items:stretch}
nav li{position:relative}nav .sub-menu{min-width:240px;box-shadow:0 14px 35px rgba(20,35,59,.14);border:1px solid #dbe3ef;border-radius:8px;z-index:20}nav .submenu-toggle[aria-expanded="true"]+.sub-menu{display:block;position:absolute;background:white;padding:10px}.sub-menu li{width:100%}.sub-menu a{display:block;padding:9px 11px;white-space:nowrap}.submenu-toggle{border:0;background:transparent;color:var(--usb-primary);padding:4px 6px;margin-left:2px;cursor:pointer}.submenu-toggle:after{content:'▾'}.submenu-toggle[aria-expanded="true"]:after{content:'▴'}.usb-related{margin:42px 0 24px}.usb-related h2{font-size:1.5rem}.usb-related ul{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;padding:0;list-style:none}.usb-related li{border:1px solid #dbe3ef;border-radius:9px;padding:16px}.usb-related span{display:block;color:#52617a;font-size:.78rem;font-weight:700;text-transform:uppercase;letter-spacing:.04em}.usb-related a{display:block;margin-top:6px;font-weight:700}.usb-source-check p:last-child{font-size:.875rem;color:#52617a}@media(max-width:680px){#primary-nav a{display:inline-block}.submenu-toggle{float:right;margin-top:8px}nav .sub-menu{position:static!important;padding-left:20px!important;box-shadow:none;border:0;width:100%}.usb-related ul{grid-template-columns:1fr}}