diff -r 3d4e9c994f10 -r a86126ab1dd4 wp/wp-admin/link-parse-opml.php
--- a/wp/wp-admin/link-parse-opml.php	Tue Oct 22 16:11:46 2019 +0200
+++ b/wp/wp-admin/link-parse-opml.php	Tue Dec 15 13:49:49 2020 +0100
@@ -27,14 +27,14 @@
  * @global array $descriptions
  * @global array $feeds
  *
- * @param mixed $parser XML Parser resource.
- * @param string $tagName XML element name.
- * @param array $attrs XML element attributes.
+ * @param resource $parser   XML Parser resource.
+ * @param string   $tag_name XML element name.
+ * @param array    $attrs    XML element attributes.
  */
-function startElement( $parser, $tagName, $attrs ) {
+function startElement( $parser, $tag_name, $attrs ) { // phpcs:ignore WordPress.NamingConventions.ValidFunctionName.FunctionNameInvalid
 	global $names, $urls, $targets, $descriptions, $feeds;
 
-	if ( 'OUTLINE' === $tagName ) {
+	if ( 'OUTLINE' === $tag_name ) {
 		$name = '';
 		if ( isset( $attrs['TEXT'] ) ) {
 			$name = $attrs['TEXT'];
@@ -65,14 +65,14 @@
  * @since 0.71
  * @access private
  *
- * @param mixed $parser XML Parser resource.
- * @param string $tagName XML tag name.
+ * @param resource $parser   XML Parser resource.
+ * @param string   $tag_name XML tag name.
  */
-function endElement( $parser, $tagName ) {
+function endElement( $parser, $tag_name ) { // phpcs:ignore WordPress.NamingConventions.ValidFunctionName.FunctionNameInvalid
 	// Nothing to do.
 }
 
-// Create an XML parser
+// Create an XML parser.
 if ( ! function_exists( 'xml_parser_create' ) ) {
 	trigger_error( __( "PHP's XML extension is not available. Please contact your hosting provider to enable PHP's XML extension." ) );
 	wp_die( __( "PHP's XML extension is not available. Please contact your hosting provider to enable PHP's XML extension." ) );
@@ -80,17 +80,18 @@
 
 $xml_parser = xml_parser_create();
 
-// Set the functions to handle opening and closing tags
+// Set the functions to handle opening and closing tags.
 xml_set_element_handler( $xml_parser, 'startElement', 'endElement' );
 
 if ( ! xml_parse( $xml_parser, $opml, true ) ) {
 	printf(
-		/* translators: 1: error message, 2: line number */
+		/* translators: 1: Error message, 2: Line number. */
 		__( 'XML Error: %1$s at line %2$s' ),
 		xml_error_string( xml_get_error_code( $xml_parser ) ),
 		xml_get_current_line_number( $xml_parser )
 	);
 }
 
-// Free up memory used by the XML parser
+// Free up memory used by the XML parser.
 xml_parser_free( $xml_parser );
+unset( $xml_parser );