Should HTML div elements be buttons if I am creating a to-do list?

So, I want to create a to-do list, but currently, I don’t know if I should make my HTML elements be a button to be clickable or leave them as they are and add JavaScript that can transform my divs into a clickable to-do list. Currently, all I have is my HTML, I have not yet touched JS nor CSS.

<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <meta name="viewport" content="width=device-width, initial-scale=1.0">
    <title>To-Do-List</title>
</head>
<body>
    <div class="container">
        <div class="side-bar">
           <div class="profile">profile</div>
              <ul class="side-items">
                 <li class="home">Home</li>
                 <li class="tasks">Tasks</li>
                 <li class="calender">Calender</li>
              </ul>
        </div>
    </div>
</body>
</html>