Help with SQL Query to XML output
Here is a working FOR XML EXPLICIT example.  They are a bit harder to code, but I tend to build them up, section by section so they're not so bad:

USE tempdb
GO

SET NOCOUNT ON
GO

IF OBJECT_ID('dbo.Borrowers') IS NOT NULL DROP TABLE dbo.Borrowers
CREATE TABLE dbo.Borrowers
(
    ID                      INT IDENTITY PRIMARY KEY,
    FirstName               VARCHAR(30),
    MiddleName              VARCHAR(30),
    LastName                VARCHAR(30),
    Title                   VARCHAR(30),
    DepartureDate           DATE,
    LocationOfficeNumber    VARCHAR(30),
    Location                VARCHAR(30),
    LocationSection         VARCHAR(30),
    PracticeGroup           VARCHAR(30),
    Email                   VARCHAR(30)
)
GO

INSERT INTO dbo.Borrowers( FirstName, MiddleName, LastName, Title, DepartureDate, LocationOfficeNumber, Location, LocationSection, PracticeGroup, Email )
VALUES 
    ( 'Alvaro', 'X', 'Costa', 'Mr', GETDATE(), '000-000', 'Location 1', 'Location Section 2', 'Practice Group 3', 'alvaro@nospam.com' ),
    ( 'w', '', 'Bob', 'Mr', GETDATE(), '000-007', 'Location 2', 'Location Section 3', 'Practice Group 4', 'wBob@nospam.com' )
GO


SELECT
      1             AS Tag
    , NULL          AS Parent
    , NULL          AS [import!1]
    , NULL          AS [template!2!id]
    , NULL          AS [template!2!name]
    , NULL          AS [record!3!searchfield]
    , NULL          AS [record!3!searchvalue]
    , NULL          AS [record!3!sort!HIDE]

    , NULL          AS [field!4!id]         -- NewID
    , NULL          AS [field!4!!CDATA]

    , NULL          AS [field!4!id]         -- Name
    , NULL          AS [field!4!!CDATA]

    , NULL          AS [field!4!id]         -- ProfTitle
    , NULL          AS [field!4!!CDATA]

    , NULL          AS [field!4!id]         -- BorDepart
    , NULL          AS [field!4!!CDATA]

    , NULL          AS [field!4!id]         -- OfficePhone
    , NULL          AS [field!4!!CDATA]

    , NULL          AS [link!5!id]          -- Location
    , NULL          AS [link!5!linkfield]
    , NULL          AS [link!5!!CDATA]

    , NULL          AS [link!5!id]          -- Sec
    , NULL          AS [link!5!linkfield]
    , NULL          AS [link!5!!CDATA]

    , NULL          AS [link!5!id]          -- PracticeTL
    , NULL          AS [link!5!linkfield]
    , NULL          AS [link!5!!CDATA]

    , NULL          AS [field!4!id]         -- Email
    , NULL          AS [field!4!!CDATA]

UNION ALL

SELECT
      2
    , 1
    , NULL
    , 'Borrower'
    , 'Borrowers'
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

UNION ALL

SELECT
      3
    , 2
    , NULL
    , NULL
    , NULL
    , 'NewID'
    , 'NewID'
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      4
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , 'NewID'
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      4
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , NULL
    , NULL
    , 'Name'
    , LastName
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      4
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , 'ProfTitle'
    , Title
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      4
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , 'BorDepart'
    , CONVERT( CHAR(10), DepartureDate, 111 )
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      4
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , 'OfficePhone'
    , LocationOfficeNumber
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      5
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , 'Location'
    , 'Code'
    , Location
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      5
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , 'Sec'
    , 'Term'
    , LocationSection
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      5
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , 'PracticeTL'
    , 'Term'
    , PracticeGroup
    , NULL
    , NULL

FROM dbo.Borrowers

UNION ALL

SELECT
      4
    , 3
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , ID
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , NULL
    , 'Email'
    , Email

FROM dbo.Borrowers
ORDER BY [record!3!sort!HIDE]
FOR XML EXPLICIT, ROOT('sydney')


HTH