You can't have elements inside attributes:
category="<xsl:value-of select="YEAR"/>"
value="<xsl:value-of select="VALUE"/>"
you want attribute value templates:
category="{YEAR}"
value="{VALUE}"
I'd suggest you need a better approach to learning XSLT than "finding an example to help me out". It's a fairly complicated language and you're gonig to find it very frustrating if you try to learn it by trial and error. Wrox do some good books.
Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference