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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def MPTfileCSV(file_or_path):
 """Simple function to open MPT files as csv.DictReader objects Checks for the correct headings, skips any comments and returns a csv.DictReader object and a list of comments """


    if isinstance(file_or_path, str):
        mpt_file = open(file_or_path, 'r')
    else:
        mpt_file = file_or_path

    magic = next(mpt_file)
    if magic.rstrip() != 'EC-Lab ASCII FILE':
        raise ValueError("Bad first line for EC-Lab file: '%s'" % magic)

    nb_headers_match = re.match('Nb header lines : (\d+)\s*$', next(mpt_file))
    nb_headers = int(nb_headers_match.group(1))
    if nb_headers < 3:
        raise ValueError("Too few header lines: %d" % nb_headers)

    ## The 'magic number' line, the 'Nb headers' line and the column headers
    ## make three lines. Every additional line is a comment line.
    comments = [next(mpt_file) for i in range(nb_headers - 3)]

    mpt_csv = csv.DictReader(mpt_file, dialect='excel-tab')

    expected_fieldnames = (
        ["mode", "ox/red", "error", "control changes", "Ns changes",
         "counter inc.", "time/s", "control/V/mA", "Ewe/V", "dq/mA.h",
         "P/W", "<I>/mA", "(Q-Qo)/mA.h", "x"],
        ['mode', 'ox/red', 'error', 'control changes', 'Ns changes',
         'counter inc.', 'time/s', 'control/V', 'Ewe/V', 'dq/mA.h',
         '<I>/mA', '(Q-Qo)/mA.h', 'x'],
        ["mode", "ox/red", "error", "control changes", "Ns changes",
         "counter inc.", "time/s", "control/V", "Ewe/V", "I/mA",
         "dQ/mA.h", "P/W"],
        ["mode", "ox/red", "error", "control changes", "Ns changes",
         "counter inc.", "time/s", "control/V", "Ewe/V", "<I>/mA",
         "dQ/mA.h", "P/W"])
    if mpt_csv.fieldnames not in expected_fieldnames:
        raise ValueError("Unrecognised headers for MPT file format")

    return mpt_csv, comments