JSFiddle - React, Tailwind, and code Playground

HTML

<select>
    <option selected="selected" disabled="disabled" value="1">Val 1</option>
    <option value="2">Val 2</option>
    <option value="3">Val 3</option>
    <option disabled="disabled" value="3">Val 4</option>
    <option value="5">Val 5</option>
</select>

CSS

select {
    color: #000    
    font-size: 14px;
}
select option[disabled]{
    color: #ccc;
}
select when disabled option is selected {
    color: #ccc
}