#IR_menu a, #IR_menu a:visited {
  display:block;
  width:8em;
  border:2px solid #66999a;
  font-family:arial, verdana, sans-serif;
  font-size:1.5em; 
  text-decoration:none;
  color:#000;
  background:#fff;
  padding:0.25em;
  }
  
  #content{	
    background:#66999a;
	width:15em;
  }
  
  #IR_menu li {
  margin:0 0 0.25em 0;
  }
  
 #hd, #ft {
 font-size:2em;
 font-weight:bold;
 border: none;
 background:#fff;
 color:#000;
 padding:0.25em;
 }
 
 #hd {
background:url('http://www.centralmanclc.com/Learning/images/logo.jpg') no-repeat;
height:123px;
}