Flatten the tree

Consider the following XML input, which groups people into two categories-salaried and hourly:

Warren

Rosenbaum

37

5.75

Dror

Seagull

28

5.10

Mike

Heavyman

45

6.0

Theresa

Archul

37

5.5

Sal

Mangano

37

5.75

Jane

Smith

28

5.10

Rick

Winters

45

6.0

James

O'Riely

33

5.5

Write an xslt that transforms the document in such a way that the document is re-categorized by removing the and categories and makes all elements direct descendants of the element. The hourly or salaried characteristic will become a new element or attribute of the element. The design of that reorganization is up to you, but the transformed document must retain the proper semantic context (meaning).Include all files in your submission.