SELECT
  [feed_version] = 2,
	[*] = ( 
    SELECT
      object_id as ExternalID,
	    'rentFlat' as [Category]
	  FROM 
      sys.objects p
    FOR XML PATH( 'object' ), TYPE )
  FOR XML PATH( 'feed' )

SELECT 
     1 AS tag,
	NULL AS parent,
	NULL AS [feed!1],
	NULL AS [feed_version!2],
	NULL AS [object!3!],
	NULL AS [object!3!]
UNION ALL
SELECT
     2 AS tag,
	   1 AS parent,
	NULL AS [feed!1],
	   2 AS [feed_version!2],
	NULL AS [object!3!],
	NULL AS [object!3!]
UNION ALL
SELECT TOP 10
     3 AS tag,
	   1 AS parent,
	NULL AS [feed!1],
	   2 AS [feed_version!2],
	( SELECT 
     1 AS tag,
	   NULL AS parent,
     [object_id] AS [ExternalID!1]
     FOR XML EXPLICIT, TYPE ) AS [object!3!],
	( SELECT 
     1 AS tag,
	   NULL AS parent,
     'rent' AS [Category!1]
     FOR XML EXPLICIT, TYPE ) AS [object!3!]
FROM
  sys.objects p
FOR XML EXPLICIT

SELECT 1    as Tag,  
       NULL as Parent,  
       E.BusinessEntityID as [Employee!1!EmpID],  
       NULL       as [Name!2!FName!ELEMENT],  
       NULL       as [Name!2!LName!ELEMENT]  
FROM   HumanResources.Employee AS E  
INNER JOIN Person.Person AS P  
ON  E.BusinessEntityID = P.BusinessEntityID  
UNION ALL  
SELECT 2 as Tag,  
       1 as Parent,  
       E.BusinessEntityID,  
       FirstName,   
       LastName   
FROM   HumanResources.Employee AS E  
INNER JOIN Person.Person AS P  
ON  E.BusinessEntityID = P.BusinessEntityID  
ORDER BY [Employee!1!EmpID],[Name!2!FName!ELEMENT]  
FOR XML EXPLICIT;