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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 create( project: 'projects.Project', include_path: str ) -> COMPONENT: """ Creates a COMPONENT instance for the project component specified by the include path :param project: The project in which the component resides :param include_path: The relative path within the project where the component resides :return: The created COMPONENT instance """


    source_path = environ.paths.clean(
        os.path.join(project.source_directory, include_path)
    )
    if not os.path.exists(source_path):
        return COMPONENT([], [])

    if os.path.isdir(source_path):
        glob_path = os.path.join(source_path, '**', '*')
        include_paths = glob.iglob(glob_path, recursive=True)
    else:
        include_paths = [source_path]

    destination_path = os.path.join(project.output_directory, include_path)

    return COMPONENT(
        includes=filter(
            lambda web_include: web_include is not None,
            map(functools.partial(to_web_include, project), include_paths)
        ),
        files=[file_io.FILE_COPY_ENTRY(
            source=source_path,
            destination=destination_path
        )]
    )