sub item {
  my ($tab,$value,$opt) = @_;
  my $tag = 'li';
  my $open = open_tag($tag, $opt, ['value', @ics, @java]);

  line($tab, "<$open>");

  line($tab + 1, $value);
  if ($opt->{inlist}) {
    list($tab + 1, @{$opt->{inlist}});
  }

  line($tab,"</$tag>");
}