The simplest way of all is to do a global search & replace:
EMAIL.BODY = CHANGE(ITM,AM,CHAR(13):CHAR(10))
then add the final CRLF
EMAIL.BODY := CHAR(13):CHAR(10)
It's also my impression that jBase does this conversion automatically
when an attribute mark delimited record is written directly to an
Operating System folder, e.g. a program source directory.