- If the specified delimiter contains any special characters, enclose
the delimiter in apostrophes. In this case, a special character is
any character that is neither alphanumeric nor national ($, #, @).
- If the delimiter contains an ampersand or an apostrophe, code
each ampersand or apostrophe as two consecutive ampersands or apostrophes
and enclose the delimiter in apostrophes. Each pair of consecutive
ampersands or apostrophes counts as one character.