<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN"
"http://www.w3.org/TR/html4/strict.dtd">
<p><b>This should have a p tag</b></p>
<!--This is a comment -->
<div>This shouldn't</div>
<?php echo "block_level";?>
<p><?php echo "not_block_level";?></p>