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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_env(env_file):
 """Create environ dictionary from current os.environ and variables got from given `env_file`"""


    environ = {}
    with open(env_file, 'r') as f:
        for line in f.readlines():
            line = line.rstrip(os.linesep)
            if '=' not in line:
                continue
            if line.startswith('#'):
                continue
            key, value = line.split('=', 1)
            environ[key] = parse_value(value)
    return environ