With-option 007a

The pipeline

<p:declare-step xmlns:err="http://www.w3.org/ns/xproc-error" xmlns:p="http://www.w3.org/ns/xproc" name="main" version="3.0">
   <p:output port="result"/>
   <p:variable name="att-value" select="5"/>
   <p:add-attribute attribute-name="att">
      <p:with-option name="attribute-value" select="$att-value"/>
      <p:with-input>
         <doc/>
      </p:with-input>
   </p:add-attribute>
</p:declare-step>