....
my @lines = <$fh>;
my $count = scalar @lines;
....

##</code><code>##

# Unstested
my strict;
my warnings;

my $content = '';
my $filename = 'myfile.txt';
{
  local $\;
  open $fh, '<', $filename or die "Cannot open $filename: $!\n";
    $content = <$fh>;
  close $fh;
}
print $content;