Generate HTML select tag and options using a text file having list of countries. If the file doesn't exist or contains only empty / white space lines then generate an input box instead of select tag.

Can someone please do the code review. The code is below:

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generate_select_tag_and option_from_list_of_countries.php
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```
<?php

    $file = "countries.txt";
    $file_handle = @fopen($file, "r");
    $line = "";
    $valid_line_found = false;

    $label_input_html = '<label style="position:absolute;right:70%;color:black;">** Select Country: </label>' . "\n";
    $label_input_html = $label_input_html . '<input style="position:absolute;left:31%;" type="text" name="country" id="country" maxlength="40" size="40"><br><br>' . "\n";
    $label_input_html = $label_input_html . "\n";

    if ($file_handle == false) {
        echo $label_input_html;
        goto END;
    }

    while(!feof($file_handle)) {

        $line = fgets($file_handle);
        $line = trim($line);
        if (empty($line)) {
            continue;
        } else {
            $valid_line_found = true;
            break;
        }

    } // end of while loop

    if ($valid_line_found == false) {
        echo $label_input_html;
        fclose($file_handle);
        goto END;
    }

    echo '<label for="country" style="position:absolute;right:70%;color:black;">** Select Country: </label>' . "\n";
    echo '<select name="country" id="country" size="1" style="position:absolute;left:31%;" maxlength="40" size="40">' . "\n";
    echo "\t". '<option value=""></option>' . "\n";
    echo "\t". '<option value="' . $line . '">' . $line . '</option>' . "\n";

    while(!feof($file_handle)) {

        $line = fgets($file_handle);
        $line = trim($line);
        if (empty($line)) {
            continue;
        }
        echo "\t". '<option value="' . $line . '">' . $line . '</option>' . "\n";

    } // end of while loop

    echo '</select><br><br>' . "\n";
    echo "\n";

    fclose($file_handle);

    END:

?>

```