/* TaxReck Desk Notes (tax-guides.html): the front page of the guides, on top of blocks.css and split.css.
   Class names start with dn-. Built 29 Sep 2026: the newest note large with two beside it, every note in a searchable
   list, the notes by subject, how a note is written, and a place to ask. */

/* ---------- 01 the front page ---------- */
.dn-lede{max-width:66ch;color:var(--graphite);font-size:17.5px;line-height:1.65}
.dn-front{display:grid;grid-template-columns:minmax(0,1.45fr) minmax(0,1fr);grid-template-rows:repeat(2,minmax(0,1fr));gap:clamp(12px,1.4vw,18px);margin-top:clamp(24px,3vw,36px)}
.dn-lead{grid-row:1 / span 2}
.dn-lead a,.dn-card a{display:block;height:100%;color:inherit;text-decoration:none;outline-offset:4px}
.dn-lead a{position:relative;min-height:clamp(440px,42vw,560px);overflow:hidden;border-radius:26px;background:var(--dark);color:#fff}
.dn-lead img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;transition:transform .7s var(--ease)}
.dn-lead a::after{content:"";position:absolute;inset:0;background:linear-gradient(180deg,rgba(11,16,32,.05) 20%,rgba(11,16,32,.9) 78%)}
.dn-lead-t{position:absolute;left:0;right:0;bottom:0;z-index:1;padding:clamp(20px,2.4vw,32px)}
.dn-lead h3{margin:12px 0 0;max-width:22ch;color:#fff;font-size:clamp(24px,2.5vw,34px);font-weight:800;letter-spacing:-.035em;line-height:1.1}
.dn-short{margin-top:12px!important;max-width:54ch;color:rgba(255,255,255,.84);font-size:15px;line-height:1.55}
.dn-short b{color:var(--acc);font-weight:800}
.dn-lead a:hover img,.dn-card a:hover img{transform:scale(1.04)}

.dn-card a{display:grid;grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:clamp(14px,1.6vw,20px);align-items:center}
.dn-card img{display:block;width:100%;height:100%;min-height:150px;max-height:270px;object-fit:cover;border-radius:20px;transition:transform .7s var(--ease)}
.dn-card a > div{min-width:0}
.dn-card h3{margin:10px 0 0;color:var(--ink);font-size:clamp(17px,1.45vw,20px);font-weight:800;letter-spacing:-.025em;line-height:1.22}
.dn-card a:hover h3,.dn-list a:hover h3{color:var(--acc-text)}
.dn-card figure,.dn-card a > img{overflow:hidden}

.dn-tag{display:flex;flex-wrap:wrap;gap:6px;margin:0!important}
.dn-tag span{padding:4px 10px;border-radius:999px;background:var(--acc-soft);color:var(--acc-text);font-size:11.5px;font-weight:800;letter-spacing:.04em;text-transform:uppercase}
.dn-tag i{padding:4px 10px;border-radius:999px;background:var(--acc);color:var(--on-acc);font-size:11.5px;font-style:normal;font-weight:800;letter-spacing:.04em;text-transform:uppercase}
.dn-lead .dn-tag span{background:rgba(255,255,255,.16);color:#fff}
.dn-meta{display:flex;flex-wrap:wrap;gap:6px 14px;margin-top:12px!important;color:var(--muted);font-size:13px;font-weight:600}
.dn-meta span::before{content:"";display:inline-block;width:4px;height:4px;margin-right:14px;border-radius:50%;background:currentColor;vertical-align:middle;opacity:.6}
.dn-lead .dn-meta{color:rgba(255,255,255,.7)}

/* ---------- 02 every note ---------- */
.dn-find{display:grid;gap:14px}
.dn-search{position:relative;display:block;max-width:560px}
.dn-search svg{position:absolute;left:18px;top:50%;width:20px;height:20px;transform:translateY(-50%);fill:none;stroke:var(--muted);stroke-width:2;stroke-linecap:round}
.dn-search input{width:100%;height:54px;padding:0 20px 0 50px;border:1.5px solid var(--line);border-radius:999px;background:#fff;color:var(--ink);font:inherit;font-size:15.5px;outline:none;transition:border-color .25s,box-shadow .25s}
.dn-search input:focus{border-color:var(--ink);box-shadow:0 0 0 4px rgba(var(--acc-rgb),.35)}
.dn-search input::placeholder{color:#8A93A6}
.dn-chips{display:flex;flex-wrap:wrap;gap:6px}
.dn-chip{height:40px;padding:0 14px;border:1.5px solid var(--line);border-radius:999px;background:#fff;color:var(--graphite);font:inherit;font-size:13px;font-weight:700;cursor:pointer;transition:background .25s,color .25s,border-color .25s}
.dn-chip:hover{border-color:#C2CAD8;color:var(--ink)}
.dn-chip[aria-pressed="true"]{border-color:var(--ink);background:var(--ink);color:#fff}
.dn-count{margin:18px 0 0!important;color:var(--muted);font-size:13px;font-weight:700;letter-spacing:.05em;text-transform:uppercase}
.dn-list{margin:10px 0 0;padding:0;list-style:none;border-top:2px solid var(--ink)}
.dn-list li{border-bottom:1px solid var(--line)}
.dn-list li[hidden]{display:none}
.dn-list a{display:grid;grid-template-columns:104px minmax(0,1fr) minmax(0,220px);gap:clamp(16px,2.2vw,32px);align-items:start;padding:clamp(18px,2.2vw,26px) 0;color:inherit;text-decoration:none;outline-offset:4px}
.dn-list time{padding-top:4px;color:var(--muted);font-size:13px;font-weight:700}
.dn-list h3{margin:10px 0 0;color:var(--ink);font-size:clamp(18px,1.6vw,22px);font-weight:800;letter-spacing:-.025em;line-height:1.2;transition:color .25s}
.dn-list a > div > p:last-child{margin-top:8px!important;max-width:64ch;color:var(--graphite);font-size:15px;line-height:1.6}
.dn-side{display:grid;gap:8px;margin:0!important;padding-top:4px;color:var(--muted);font-size:13px;line-height:1.45}
.dn-side span:first-child{color:var(--ink);font-weight:800}
.dn-side b{color:var(--acc-text);font-weight:800}
.dn-none{margin-top:20px!important;padding:18px 20px;border-radius:16px;background:var(--acc-soft);color:var(--ink);font-size:15px}
.dn-none[hidden]{display:none}
.dn-none a{color:var(--acc-text);font-weight:800}

/* ---------- 03 by subject ---------- */
.dn-subjects{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:clamp(12px,1.4vw,18px)}
.dn-subject{padding:clamp(22px,2.6vw,34px);border-radius:26px;background:var(--soft,#F4F6F9)}
.dn-subject-dk{background:var(--ink);color:#fff}
.dn-sub-k{margin:0!important;color:var(--acc-text);font-size:12px;font-weight:800;letter-spacing:.06em;text-transform:uppercase}
.dn-subject-dk .dn-sub-k{color:var(--acc)}
.dn-subject h3{margin:10px 0 0;color:inherit;font-size:clamp(24px,2.4vw,32px);font-weight:800;letter-spacing:-.035em;line-height:1.1}
.dn-subject > p{margin-top:10px!important;color:var(--graphite);font-size:15px;line-height:1.6}
.dn-subject-dk > p{color:rgba(255,255,255,.74)}
.dn-links{margin:18px 0 0;padding:0;list-style:none}
.dn-links li{border-top:1px solid rgba(11,16,32,.12)}
.dn-subject-dk .dn-links li{border-top-color:rgba(255,255,255,.16)}
.dn-links a{position:relative;display:block;padding:14px 30px 14px 0;color:inherit;font-size:15.5px;font-weight:700;line-height:1.35;text-decoration:none}
.dn-links a::after{content:"\2192";position:absolute;right:0;top:14px;color:var(--acc-text);transition:transform .3s var(--ease)}
.dn-subject-dk .dn-links a::after{color:var(--acc)}
.dn-links a:hover::after{transform:translateX(4px)}
.dn-also{margin-top:18px!important;font-size:13.5px!important}
.dn-also a{color:var(--acc-text);font-weight:800}
.dn-subject-dk .dn-also a{color:var(--acc)}

/* ---------- 04 how a note is written ---------- */
.dn-method{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:0 clamp(16px,2vw,28px);margin:4px 0 0;padding:0;list-style:none}
.dn-method li{padding:20px 0;border-top:2px solid var(--ink)}
.dn-method b{display:block;color:var(--acc-text);font-size:26px;font-weight:800;letter-spacing:-.04em}
.dn-method h3{margin:10px 0 0;color:var(--ink);font-size:17px;font-weight:800;letter-spacing:-.025em;line-height:1.25}
.dn-method p{margin-top:8px!important;color:var(--muted);font-size:14.5px;line-height:1.6}
.dn-small{margin-top:14px!important;color:var(--muted);font-size:13.5px}
.dn-small a{color:var(--acc-text);font-weight:800}

/* ---------- 05 ask the desk ---------- */
.dn-ask{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.15fr);gap:clamp(24px,3.4vw,52px);align-items:center}
.dn-ask-ph{margin:0}
.dn-ask-ph img{display:block;width:100%;height:clamp(280px,30vw,380px);object-fit:cover;object-position:50% 88%;border-radius:24px}
.dn-ask > div > p{max-width:58ch;color:var(--graphite);font-size:16px;line-height:1.65}
.dn-ask .b-ticks{margin-top:14px}
.dn-ask .b-ticks li{font-size:15px}
.dn-cta{display:flex;flex-wrap:wrap;gap:10px;margin-top:22px}

/* ---------- narrower screens ---------- */
@media (max-width:1180px){
  .dn-method{grid-template-columns:repeat(2,minmax(0,1fr))}
  .dn-list a{grid-template-columns:96px minmax(0,1fr)}
  .dn-side{grid-column:2;grid-auto-flow:column;justify-content:start;gap:8px 18px}
}
@media (max-width:1000px){
  .dn-front{grid-template-columns:1fr;grid-template-rows:none}
  .dn-lead{grid-row:auto}
  .dn-lead a{min-height:clamp(400px,70vw,520px)}
  .dn-subjects,.dn-ask{grid-template-columns:1fr}
}
@media (max-width:620px){
  .dn-card a{grid-template-columns:112px minmax(0,1fr);align-items:start}
  .dn-card img{min-height:0;height:112px;border-radius:16px}
  .dn-list a{grid-template-columns:1fr;gap:8px}
  .dn-side{grid-column:1;grid-auto-flow:row}
  .dn-method{grid-template-columns:1fr}
  .dn-chips{flex-wrap:nowrap;margin:0 calc(var(--pad,16px) * -1);padding:0 var(--pad,16px) 4px;overflow-x:auto;scrollbar-width:none}
  .dn-chips::-webkit-scrollbar{display:none}
  .dn-chip{flex:none}
}
@media (prefers-reduced-motion:reduce){
  .dn-lead img,.dn-card img,.dn-chip,.dn-links a::after{transition:none}
}