#!/usr/bin/perl
#format  list

sub trim
{
  my @out = @_;
  for( @out)
  {
    s/^\s+//;
    s/\s+$//;
  }
  return wantarray ? @out : $out[0];
}



#open input file
$file = <STDIN>;
open(FILE, "< $file") or die "can't open $file: $!";

#read file
@lines = <FILE>;

foreach $line (@lines)
{
  $line=trim($line);
  $val =substr($line,0,2);
  $txt =substr($line,3);
  
  $pre  = '     <option value=';
  $pre .=  $val;
  $pre .= '>';
  $line = join($txt,$pre, '</option>') ;

  print "$line\n";
}