Create XElement with XML structure similar structure

using System;
using System.Collections;
using System.Collections.Generic;
using System.Linq;
using System.Xml.Linq;

class Program
    static void Main()
        XElement customer =
        new XElement("customer",
                new XAttribute("id", 123),
                new XElement("firstname", "Jack"),
                new XElement("lastname", "Smith", new XComment("It is a name")

The output:

JackSmith  |  | Contact Us | Privacy Policy
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