code: def qubit_observable(o_ferm, cutoff=1.0e-12):
      r"""Convert a fermionic observable to a PennyLane qubit observable.
  
      Args:
          o_ferm (Union[FermiWord, FermiSentence]): fermionic operator
          cutoff (float): cutoff value for discarding the negligible terms
  
      Returns:
          Operator: Simplified PennyLane Hamiltonian
  
      **Example**
  
      >>> w1 = qml.fermi.FermiWord({(0, 0) : '+', (1, 1) : '-'})
      >>> w2 = qml.fermi.FermiWord({(0, 1) : '+', (1, 2) : '-'})
      >>> s = qml.fermi.FermiSentence({w1 : 1.2, w2: 3.1})
      >>> print(qubit_observable(s))
        (-0.3j) [Y0 X1]
      + (0.3j) [X0 Y1]
      + (-0.775j) [Y1 X2]
      + (0.775j) [X1 Y2]
      + ((0.3+0j)) [Y0 Y1]
      + ((0.3+0j)) [X0 X1]
      + ((0.775+0j)) [Y1 Y2]
      + ((0.775+0j)) [X1 X2]
  
      If the new op-math is active, an arithmetic operator is returned.
  
      >>> qml.operation.enable_new_opmath()
      >>> w1 = qml.fermi.FermiWord({(0, 0) : '+', (1, 1) : '-'})
      >>> w2 = qml.fermi.FermiWord({(0, 0) : '+', (1, 1) : '-'})
      >>> s = qml.fermi.FermiSentence({w1 : 1.2, w2: 3.1})
      >>> print(qubit_observable(s))
      (-0.775j*(PauliY(wires=[0]) @ PauliX(wires=[1])))
      + ((0.775+0j)*(PauliY(wires=[0]) @ PauliY(wires=[1])))
      + ((0.775+0j)*(PauliX(wires=[0]) @ PauliX(wires=[1])))
      + (0.775j*(PauliX(wires=[0]) @ PauliY(wires=[1])))
      """
      h = qml.jordan_wigner(o_ferm, ps=True, tol=cutoff)
      h.simplify(tol=cutoff)
  
      if active_new_opmath():
          if not h.wires:
              return h.operation(wire_order=[0])
          return h.operation()
  
      if not h.wires:
          h = h.hamiltonian(wire_order=[0])
          return qml.Hamiltonian(
              h.coeffs,
              [
                  qml.Identity(0) if o.name == "Identity" else o
                  for o in h.ops
              ],
          )
  
      h = h.hamiltonian()
  
      return simplify(
          qml.Hamiltonian(
              h.coeffs,
              [
                  qml.Identity(0) if o.name == "Identity" else o
                  for o in h.ops
              ],
          )
      )
  
imports: import numpy
  import pennylane
  from pennylane.fermi import FermiSentence, FermiWord
  from pennylane.operation import active_new_opmath
  from pennylane.pauli.utils import simplify
label_desc: Use image node_id 2 for calling a global function with example usage: qubit_observable(o_ferm, cutoff) and returns: simplify, h, qml, h