'XSL - Rename element with value

Just tryng to learn XSLT. Please refer Input and Output documents Input xml is only a potion of the document. There are more record levels in this document

<?xml version="1.0" encoding="UTF-8"?>
<record level="1">
   <GROUP>ABC</GROUP>
   <NAME>1100000000111</NAME>
</record>

Desired output I would like to rename <record level="1"> to <record_level1>

<?xml version="1.0" encoding="UTF-8"?>
<record_level1>
   <GROUP>ABC</GROUP>
   <NAME>1100000000111</NAME>
</record_level1>


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