dropdown select option value codeigniter 4

Good evening, I’m new to codeigniter 4 and I want to make an application.
I can’t make a dropdown select option value, can you help me?

I have the structure that I have been struggling with for several hours to understand how it works

appModulesTaskModelsClientModel.php

namespace AppModels;

class ClientModel extends BaseModel
{
    protected $table = 'client';
    protected $primaryKey = 'id_client';
    protected $allowedFields = [
        'cl_first_name',
        'cl_last_name',
        'cl_name_company',
        'cl_logo_img',
        'cl_addres',
        'cl_banck_name',
        'cl_banck_id_number',
        'cl_data_add',
        'cl_data_mdf'
    ];
    protected $useTimestamps = true;
    protected $createdField  = 'created_at';
    protected $updatedField  = 'updated_at';
}

appModulesTaskControllersTask.php

namespace AppModulesTaskControllers;

use AppControllersBaseController;
use AppModulesTaskModelsTaskModel;
use AppModulesTaskModelsClientModel;

/**
 * Class Task
 */
class Task extends BaseController
{
    private $task_model;
    private $client_model;

    function __construct()
    {
        $this->task_model = new TaskModel();
        $this->client_model = new ClientModel();
    }

    public function index() {
        
        
        $data['client'] = $this->client_model->select('id_client,cl_first_name,cl_last_name,cl_name_company,cl_logo_img,cl_addres,cl_banck_name,cl_banck_id_number')->findAll();
    

appModulesTaskViewstaskform.php

<div class="col-md-12">
                                        <div class="form-group">
                                            <label for="client" class="text-dark">Client</label>
                                            <?php $id_select = (isset($obj)) ? $obj['id_client'] : set_value('cl_first_name');?>
                                                            <select name="client" id="client" class="form-control">
                                                                <?php foreach($client??[] as $item): ?>
                                                                    <?php if ($item['type'] == "backend") : ?>
                                                                        <option value="<?=$item['cl_first_name']?>" <?= $id_select == $item['cl_first_name'] ? 'selected' : '' ?>><?=$item['id_client']?></option>
                                                                    <?php endif; ?>
                                                                <?php endforeach; ?>
                                                            </select>

                                       </div>
                                    </div>
                                    

<!-- Form -->
<script>
    $(document).ready(function () {
        "use strict";
        $('#title').focus();
         $("#client").select2();
    });
</script>