OPTION

The OPTION element can only occur within a SELECT element. It represents one choice, and can take the following attributes:
SELECTED
Indicates that this option is initially selected.
VALUE
When present indicates the value to be returned if this option is chosen. The returned value defaults to the contents of the option element.

Proposed attributes

DISABLED
When present indicates that this option is temporarily disabled. Browsers typically show this by "greying it", etc.
The contents of the OPTION element is presented to the user to represent the option. It is used as a returned value if the VALUE attribute is not present.