#!/usr/bin/perl
while($line = <DATA>){

@valid_entities= ('<a>','<abbr>','<acronym>','<br>');
my %htmlenties = map { $_ =>1 } @valid_entities;
#$line =~ s/(<\w*?>(?![^<\w*?>]*<\/\w*?>))/$1/g;
#$line =~ s/<\w*>(?![^<\/\w*>]*>)/&lt;/g;
$line =~  s/(<(\w*?)>)/exists $htmlenties{$1} ? $1 : defined ($2) ? "&lt;$2&gt;" : "&lt;"/eg;
print $line;
}

__DATA__
<helloe>How r u <a> www.google.com</a>
<hi>How r u </hi><et,-2><><br/>


##</code><code>##

&lt;helloe&gt;How r u <a> www.google.com</a>
<hi>How r u </hi>&lt;et,-2&gt;&lt;&gt;<br/>