li {
  display: block;
}

#l1 {
  padding-left: 20pt;
  counter-reset: c1 1;
}

#l1>li>*:first-child:before {
  counter-increment: c1;
  content: "(" counter(c1, lower-latin)") ";
}

#l1>li:first-child>*:first-child:before {
  counter-increment: c1 0;
}