<xsl:for-each select="APPLICATIONFACTFIND/QUOTATION/MORTGAGESUBQUOTE/MORTGAGEINCENTIVE">
              <xsl:element name="MORTGAGEINCENTIVE">
              <xsl:attribute name="MORTGAGEINCENTIVE">
                <xsl:value-of select="@INCENTIVEAMOUNT"/>
              </xsl:attribute>
              </xsl:element>
            </xsl:for-each>