code: def process_transform(self, tag_value, resource_set):
          
          self.log.info("Transforming tag value on %s instances" % (
              len(resource_set)))
          key = self.data.get('key')
  
          c = utils.local_session(self.manager.session_factory).client('ec2')
  
          self.create_tag(
              c,
              [r[self.id_key] for r in resource_set if len(
                  r.get('Tags', [])) < 50],
              key, tag_value)
docs: Transform tag value
  
          - Collect value from tag
          - Transform Tag value
          - Assign new value for key