JSFiddle - React, Tailwind, and code Playground

HTML

<form>
    <select>
        <option>1</option>
        <option disabled="disabled">1</option>
        <option>1</option>
        <option>1</option>
    </select>
</form>

CSS

form select option[disabled] {
      color: #999;
      text-decoration: line-through;
  }