JSFiddle - React, Tailwind, and code Playground

HTML

<select class="list-of-users">
    <option class="list-of-users">Sample Group</option>
    <option class="list-of-users">TOP Group</option>
    <option class="list-of-users">TEST Group</option>
    <option class="list-of-users">AWD Group</option>
</select>

JavaScript

var ul = $("<ul/>").addClass("list-of-users");
    $('body').append(ul);
    $('.list-of-users option').each(function () {
        $('ul').append($("<li/>").text($(this).text()).addClass("list-of-members"));
    });