Create Section With Complex Linq query

I'm trying to create a section with linq from xml file. my xml file build like this:

<root>

    <Item>

       <name>a</name>

       <status>new</status>

    </Item>

    <Item>

       <name>b</name>

       <status>old</status>

    </Item>



 </root>

I want to create the section by the following way if the status tag = "new it will create an entry element and if its old it will create a stringelement

i thought of something like this

new section()

{

    from x in myXdoc.Descendants("Item")

where x.element("Status").value == "new" || x.element("Status").value == "old"



??????



}