<employee mgr="true" dept="Toys">
    <name>Smith</name>
    <salary xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:nil="true"/>
  </employee><employee
 mgr="true"
 dept="Shoes">
    <name>Roberts</name>
    <salary xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:nil="true"/>
  </employee>
