Determining nil in an XML element

I have been trying to find a way to determine if an XML element is marked as null.  There isn't built in support in .NET 4 or earlier versions.  So, after doing some research (Dimuthu's Blog: XML Schema nillable=“true” vs minOccurs=“0”, XLinq xsi:nil=“true”, Do XML parsers tell the difference between xsi:nil=“true” and omitted elements?), I came up with the following function to determine if an element is marked as nil.

Function ElementIsNil(ByVal XData As XElement) As Boolean
  Dim XElementNil As XName = "{http://www.w3.org/2001/XMLSchema-instance}nil"
  Dim bResult As Boolean

  Dim oAttrNull = From xList As XAttribute
                  In XData.Attributes
                  Where xList.Name = "{http://www.w3.org/2001/XMLSchema-instance}nil"
                  Take 1

  If oAttrNull.Count = 0 Then
    bResult = False
  Else
    bResult = (oAttrNull(0).Value = True)
  End If

  Return bResult
End Function

Here's some code to exercise the above function:

Dim xData As XElement =
  <Root xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <Trunk>
      <Limb>1</Limb>
      <Limb></Limb>
      <Limb xsi:nil="true" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"/>
      <Limb xsi:nil="true"/>
      <Limb xsi:nil="false"/>
      <Limb>6</Limb>
    </Trunk>
  </Root>

For Each oLimb In xData.<Trunk>.<Limb>
  String.Format("IsNothing: {2}, Value: ""{1}"", IsNil: {3}, ToString: {0}", oLimb.ToString(), oLimb.Value, Microsoft.VisualBasic.IsNothing(oLimb), ElementIsNil(oLimb)).Dump()
Next

Sample output:

IsNothing: False, Value: "1", IsNil: False, ToString: 1
IsNothing: False, Value: "", IsNil: False, ToString: <limb></limb>
IsNothing: False, Value: "", IsNil: True, ToString: <limb xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:nil="true"></limb>
IsNothing: False, Value: "", IsNil: True, ToString: <limb xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:nil="true"></limb>
IsNothing: False, Value: "", IsNil: False, ToString: <limb xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:nil="false"></limb>
IsNothing: False, Value: "6", IsNil: False, ToString: 6