$fh = fopen("text1.txt", "r");
while($line = fgets($fh))
{
    $main_line = 0;
	if(substr($line, 0, 1) != " ")
	{
	   $head[] = $line;
	}
	else
	{
	   $sub[] = $line;
	}
}


foreach($head as $v)
{
	foreach($sub as $v1)
	{
		$merged[$v][$v1];
	}
}