This file demonstrates a <p> that may be a potential header (underline)

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN" "http://www.w3.org/TR/REC-html40/loose.dtd">
<html lang="en">
<head>
<title>aert1.0/3.5.2</title>
</head>
<body>
<p><u>This may be a header.</u></p>
</body>
</html>