/* v13.9 — clear three-product storefront and ACA/IRIS landing pages */
#software-programs{scroll-margin-top:116px}
.program-categories-v139{padding:70px 0 74px;background:linear-gradient(180deg,#f1f9f5 0%,#f9fcfa 63%,#fff 100%);border-top:1px solid #e0eee6}
.programs-heading-v139{text-align:center;max-width:790px;margin:0 auto 35px}
.programs-heading-v139 h2{font-size:clamp(1.8rem,3.2vw,2.65rem);line-height:1.15;letter-spacing:-.025em;color:#103d2c;margin:9px 0 12px}
.programs-heading-v139 p{color:#536e60;font-size:1.03rem;line-height:1.6;margin:0}
.program-grid-v139{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;align-items:stretch}
.program-card-v139{min-width:0;display:flex;flex-direction:column;background:#fff;border:1px solid #d6e6de;border-radius:20px;padding:28px 26px 26px;box-shadow:0 15px 32px rgba(11,61,36,.075);transition:transform .17s,border-color .17s,box-shadow .17s}
.program-card-v139:hover{transform:translateY(-3px);border-color:#85baa0;box-shadow:0 20px 40px rgba(11,61,36,.11)}
.program-card-top-v139{display:flex;justify-content:space-between;align-items:center;gap:12px;margin:0 0 20px}
.program-mark-v139{display:inline-flex;align-items:center;justify-content:center;width:71px;height:65px;background:#e2f3e9;color:#0c7049;font-weight:900;font-size:1.37rem;letter-spacing:-.05em;border-radius:16px}
.program-aca-v139 .program-mark-v139{background:#e8f0fb;color:#144b86}
.program-w2-v139 .program-mark-v139{background:#fff4dc;color:#97640e}
.program-channel-v139{color:#336c50;font-size:.79rem;letter-spacing:.08em;text-transform:uppercase;font-weight:800}
.program-card-v139 h3{font-size:clamp(1.25rem,2vw,1.52rem);line-height:1.25;margin:0 0 12px;color:#17382c}
.program-card-v139>p{color:#576b60;margin:0 0 18px;font-size:.97rem;line-height:1.62;min-height:76px}
.program-card-v139 ul{list-style:none;margin:0 0 26px;padding:0;flex:1;color:#375a49;font-size:.9rem}
.program-card-v139 li{position:relative;border-bottom:1px solid #eaf1ed;padding:10px 0 9px 22px;line-height:1.38}
.program-card-v139 li:before{position:absolute;left:0;top:10px;content:'✓';color:#16865b;font-weight:800}
.program-card-v139 .program-link-v139{display:flex;align-items:center;justify-content:center;gap:10px;min-height:49px;text-align:center;width:100%;font-size:.93rem;margin-top:auto}
.program-card-v139 .program-link-v139 span{font-size:1.25rem}
.programs-footnote-v139{text-align:center;color:#60786c;margin:25px 0 0;font-size:.92rem;line-height:1.55}
.programs-footnote-v139 a{color:#076b47;font-weight:750}
.program-note-v139{padding:52px 0;background:#fff;border-top:1px solid #e7efe9}
.program-note-inner-v139{display:flex;align-items:center;justify-content:space-between;gap:36px}
.program-note-inner-v139 h2{font-size:clamp(1.4rem,2.3vw,1.86rem);color:#123d2b;margin:8px 0 10px;line-height:1.23}
.program-note-inner-v139 p{color:#5b6e62;max-width:730px;margin:0;line-height:1.6}
.program-note-actions-v139{display:flex;align-items:center;gap:10px;flex-wrap:wrap;flex-shrink:0}
.category-hero-v139{padding:67px 0;background:linear-gradient(125deg,#fff 20%,#f1f8f4 100%)}
.category-hero-grid-v139{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(300px,.95fr);gap:48px;align-items:center}
.category-breadcrumb-v139{font-size:.85rem;margin-bottom:22px;color:#627b6a}
.category-breadcrumb-v139 a{color:#216b4b;text-decoration:none}
.category-breadcrumb-v139 span{padding:0 6px}
.category-copy-v139 h1{font-size:clamp(2.15rem,4.2vw,3.7rem);line-height:1.09;letter-spacing:-.04em;color:#123154;margin:15px 0 20px}
.category-lead-v139{font-size:1.12rem;line-height:1.68;max-width:620px;color:#4b6272;margin:0 0 27px}
.category-copy-v139 .hero-actions{display:flex;flex-wrap:wrap;gap:12px;margin-bottom:24px}
.category-filing-note-v139{font-size:.9rem;color:#526b5d;max-width:660px;line-height:1.63;margin:0}
.category-visual-v139{min-height:392px;position:relative;border:1px solid #d9e8e0;background:linear-gradient(135deg,#e0f2e7,#edf5fd);box-shadow:0 24px 45px rgba(17,56,70,.09);border-radius:25px;padding:30px;overflow:hidden}
.category-visual-v139::after{content:'';position:absolute;width:380px;height:380px;border-radius:50%;right:-160px;top:-110px;background:rgba(255,255,255,.32)}
.category-visual-small-v139{display:flex;align-items:center;justify-content:space-between;position:relative;z-index:1;color:#205844;font-weight:850;font-size:.85rem;letter-spacing:.06em;text-transform:uppercase}
.category-visual-small-v139 span{color:#1c6b53;font-size:.8rem;border:1px solid #b8dfc8;padding:7px 14px;background:#f6fff9;border-radius:20px}
.category-form-visual-v139{position:absolute;z-index:2;left:11%;top:92px;width:63%;height:205px;transform:rotate(-7deg);border:1px solid #c5d9db;box-shadow:0 13px 28px rgba(18,55,71,.13);border-radius:13px;padding:23px;background:#fff;color:#214a5c;display:flex;flex-direction:column;gap:14px}
.category-form-visual-v139.second{left:35%;top:160px;transform:rotate(7deg);width:54%;height:192px}
.category-form-visual-v139 span{font-size:1.2rem;font-weight:850;color:#143c5a}
.category-form-visual-v139 strong{font-size:.91rem;color:#62819a;font-weight:600}
.category-form-visual-v139 i{display:block;height:8px;max-width:100%;background:#e5eff5;border-radius:8px}
.category-form-visual-v139 i:nth-of-type(2){width:80%}
.category-form-visual-v139 i:nth-of-type(3){width:64%}
.category-visual-bottom-v139{position:absolute;left:30px;bottom:25px;z-index:1;color:#276747;font-size:.85rem;font-weight:750}
.aca-categories-v139{background:linear-gradient(180deg,#eff7f3,#fff)}
.aca-categories-v139 .program-grid-v139{max-width:920px;margin:auto}
.aca-categories-v139 .program-card-v139>p{min-height:0}
.program-grid-v139.two-col-v139{grid-template-columns:repeat(2,minmax(0,1fr))}
.home-hero-modern .home-hero-modern-copy{position:relative;z-index:2}
.home-hero-modern .home-hero-modern-copy h1{max-width:670px}
/* The hero product is a preview of the 1099 program; the cards explain the other programs. */
@media(max-width:1050px){.program-grid-v139{gap:14px}.program-card-v139{padding:24px 19px}.category-hero-grid-v139{gap:25px}}
@media(max-width:980px){.program-grid-v139{grid-template-columns:repeat(2,minmax(0,1fr))}.program-categories-v139{padding:53px 0}.category-hero-grid-v139{grid-template-columns:1fr}.category-visual-v139{max-width:650px;width:100%;margin:auto}.program-card-v139>p{min-height:0}}
@media(max-width:700px){.program-grid-v139,.program-grid-v139.two-col-v139{grid-template-columns:1fr}.program-card-v139{padding:25px}.program-note-inner-v139{flex-direction:column;align-items:flex-start;gap:22px}.program-categories-v139{padding:45px 0}.category-hero-v139{padding:42px 0}.category-copy-v139 h1{font-size:clamp(2rem,8.5vw,3rem)}.category-visual-v139{min-height:350px;padding:22px}.category-form-visual-v139{top:79px;height:180px}.category-form-visual-v139.second{top:148px;height:170px}.category-visual-bottom-v139{left:23px;bottom:15px}.programs-heading-v139{margin-bottom:28px}}
@media(prefers-reduced-motion:reduce){.program-card-v139{transition:none}.program-card-v139:hover{transform:none}}