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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 _parse_item(self):
 # type: () -> Optional[Tuple[Optional[Key], Item]] """ Attempts to parse the next item and returns it, along with its key if the item is value-like. """

        self.mark()
        with self._state as state:
            while True:
                c = self._current
                if c == "\n":
                    # Found a newline; Return all whitespace found up to this point.
                    self.inc()

                    return None, Whitespace(self.extract())
                elif c in " \t\r":
                    # Skip whitespace.
                    if not self.inc():
                        return None, Whitespace(self.extract())
                elif c == "#":
                    # Found a comment, parse it
                    indent = self.extract()
                    cws, comment, trail = self._parse_comment_trail()

                    return None, Comment(Trivia(indent, cws, comment, trail))
                elif c == "[":
                    # Found a table, delegate to the calling function.
                    return
                else:
                    # Begining of a KV pair.
                    # Return to beginning of whitespace so it gets included
                    # as indentation for the KV about to be parsed.
                    state.restore = True
                    break

        return self._parse_key_value(True)