JSFiddle - React, Tailwind, and code Playground

HTML

<button onclick="loadListA();">Load A</button>
<button onclick="loadListB();">Load B</button>

<select name="" id="items">
    
</select>

JavaScript

function option(value,text){
     this.val= value;
    this.text = text;
}

var listA=[];
var listB=[];

//you just have to fill the listA and listB by razor Code
    //@foreach (var item in Model.ThirdParties)
    //{
    //    <text>
    //    listA.push(new option('@item.Value', '@item.Text'));
    //    </text>
   // }
    //@foreach (var item in Model.Accounts)
   // {
    //    <text>
   //     listA.push(new option('@item.Value', '@item.Text');
   //     </text>
   // }

listA.push(new option(3,"a"));
listA.push(new option(2,"b"));
listA.push(new option(3,"c"));

listB.push(new option(4,"x"));
listB.push(new option(5,"y"));
listB.push(new option(6,"z"));

function loadListA(){
    $("#items").empty();
    listA.forEach(function(obj) {
        $('#items').append( $('<option></option>').val(obj.val).html(obj.text) )
    });
}

function loadListB(){
    $("#items").empty();
    listB.forEach(function(obj) {
        $('#items').append( $('<option></option>').val(obj.val).html(obj.text) )
    });
}