Processes element with <code>tag</code> type
@param {AbbreviationNode} item
@param {OutputProfile} profile
@param {Number} level Depth level
function processTag(item, profile, level) {
		if (!item.parent)
			// looks like it's root element
			return item;
		
		var abbrUtils = require('abbreviationUtils');
		var utils = require('utils');
		
		var attrs = makeAttributesString(item, profile);
		var cursor = profile.cursor();
		var isUnary = abbrUtils.isUnary(item);
		var selfClosing = profile.self_closing_tag && isUnary ? '/' : '';
		var start= '';
			
		// define tag name
		var tagName = '%' + profile.tagName(item.name());
		if (tagName.toLowerCase() == '%div' && attrs && attrs.indexOf('{') == -1)
			// omit div tag
			tagName = '';
			
		item.end = '';
		start = tagName + attrs + selfClosing + ' ';
		
		var placeholder = '%s';
		// We can't just replace placeholder with new value because
		// JavaScript will treat double $ character as a single one, assuming
		// we're using RegExp literal.
		item.start = utils.replaceSubstring(item.start, start, item.start.indexOf(placeholder), placeholder);
		
		if (!item.children.length && !isUnary)
			item.start += cursor;
		
		return item;
	}