39. In the following example, there are two paragraphs in a
section. There is also a heading, which contains phrasing
content that is not a paragraph. Note how the comments and
inter-element whitespace do not form paragraphs.
“
<section>
<h1>Example of paragraphs</h1>
This is the <em>first</em> paragraph in this example.
<p>This is the second.</p>
<!-- This is not a paragraph. -->
</section>