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#!/usr/bin/perl -w
use strict;
...
  my $v2 = ($_ !~ /^#?\s/) || 0;                 # mine
  print "$v1 $v2 '$_'\n";
}

1 1 '#abc'
0 0 ' abc'
1 1 'abc'
0 0 '# abc'
0 0 ' #abc'