Two-Tier Notifications Form with Extra Options

This is a responsive two-tier form built with Tailwind CSS for selecting notification preferences. It contains a heading, description text, fieldset, legend, radio inputs, and labels. The first tier has the main notification options of Email, Phone (SMS), and Push notifications. The second extra tier allows selecting an additional option of Phone Calls. The form uses Tailwind utilities like text sizes, colors, spacing, flexbox, focus styles, and accessibility. The responsive design adapts well on mobile and smaller viewports.