# File lib/action_view/helpers/text_helper.rb, line 253
      def simple_format(text, html_options={}, options={})
        text = ''.html_safe if text.nil?
        start_tag = tag('p', html_options, true)
        text = sanitize(text) unless options[:sanitize] == false
        text.gsub!(/\r\n?/, "\n")                    # \r\n and \r -> \n
        text.gsub!(/\n\n+/, "</p>\n\n#{start_tag}")  # 2+ newline  -> paragraph
        text.gsub!(/([^\n]\n)(?=[^\n])/, '\1<br />') # 1 newline   -> br
        text.insert 0, start_tag
        text.html_safe.safe_concat("</p>")
      end