Attribute to Element using Read/Write Syntax

Using: FM 8.0

I am attempting to export a FM file using the Save As XML… command. There are several elements with attributed assigned to them, however during the export I would like to convert these attributes from an attribute to an element tag. What would the read/write syntax be for this type of conversion?

For example, instead of this xml file being created after the FM export:

<Materials Model=”build01”><Lumber>2X4</Lumber></Materials>

Would like this instead:

<Materials><Model>build01</Model><Lumber>2X4</Lumber></Materials>

Thanks in advance.