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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 item_to_mrc(code, val):
 """ Convert `val` to MRC, whether it is dict or string. Args: code (str):
 Code of the field. val (str or dict):
 Value of the field. Returns: list: MRC lines for output template. """

    if isinstance(val, basestring):
        return [val_to_mrc(code, val)]

    if isinstance(val, dict):
        val = [val]

    return dicts_to_mrc(code, val)