site columns elements.xml

<?xml version="1.0" encoding="utf-8"?>
<Elements xmlns="http://schemas.microsoft.com/sharepoint/">
  <Field Type="Choice"
         DisplayName="Incident Type"
         Required="FALSE"
         EnforceUniqueValues="FALSE" Indexed="FALSE"
         Format="Dropdown"
         FillInChoice="FALSE"
         ID="{bbbc46bb-5217-473a-b522-6761d0d997cf}"
         StaticName="IncidentType"
         Name="IncidentType"
         ColName="nvarchar3"
         RowOrdinal="0">
    <Default>P1</Default>
    <CHOICES>
      <CHOICE>P1</CHOICE>
      <CHOICE>P2</CHOICE>
      <CHOICE>P3</CHOICE>
      <CHOICE>P4</CHOICE>
    </CHOICES>
  </Field>
</Elements>