Write a Python function named create_user_profile that accepts various user attributes as keyword arguments and formats them into a user profile string.

Functionality:

• The function should iterate over the kwargs and construct a string that lists each attribute and its value in a readable format.
• Handle the case where no attributes are provided.

Output:

Return a string representing the user profile.

1. Check if the kwargs dictionary is empty;
2. Unpack each key-value pair in kwargs using a for loop;
3. Used method items(). This is the method to iterate over both keys and values in a dictionary;
4. Use the append method. This will add each formatted key-value pair to the profile_parts list;
5. Call the function with keyword arguments.