I have a file which has some thousand records in the following format

File: input.txt ->


<option value="14333">VISWANADH VELAMURI</option>

<option value="17020">VISWANADHA RAMA KRISHNA</option>


I want to generate a csv file from the above file as follows

File: output.txt ->

14333,VISWANADH VELAMURI
17020,VISWANADHA RAMA KRISHNA


The HTML option tags are to be removed alongwith the unwanted tabs and the empty lines in between. I have tried cut, awk, but I am not getting the correct combination. Can you please help me out, as I want to upload this data into a database table.

Thanks.