ldc-supportweb/app/Http/Resources/UserLabeledResource.php

<?php

namespace App\Http\Resources;

use App\Models\User;
use Illuminate\Http\Resources\Json\ResourceCollection;

class UserLabeledResource extends ResourceCollection
{
    /**
     * Transform the resource collection into an array.
     *
     * @param mixed $request
     * @return array
     * @phpcs:disable Generic.CodeAnalysis.UnusedFunctionParameter.FoundInExtendedClass
     */
    public function toArray($request)
    {
        // phpcs:enable
        return $this->collection->mapWithKeys(function (User $user, $key) {
            return [
                $key => [
                    'label' => sprintf('%d %s', $user->id, $user->name),
                    'key' => $user->id
                ]
            ];
        });
    }
}