Expression in XML Literal Processing Instruction?

[EDN Admin]

Why doesnt the <?qbxml...?> line work? Is there a way to embed an expression in a processing instruction? If I remove the <?qbxml...?> line, then it produces valid xml. With the line it wont compile.

<pre class="prettyprint lang-vb Dim qbXmlRq2 As XDocument =
<?xml version="1.0"?>
<?qbxml version=<%= QBXMLVer %>?>
<QBXML>
<QBXMLMsgsRq onError="stopOnError
<<%= transType & "QueryRq" %> requestID=<%= ReferenceNumber %>>
<RefNumber><%= ReferenceNumber %></RefNumber>
<IncludeLineItems>1</IncludeLineItems>
<OwnerID>0</OwnerID>
</>
</QBXMLMsgsRq>
</QBXML>[/code]
<br/>

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