diff --git tests/phpunit/tests/formatting/SanitizeOption.php tests/phpunit/tests/formatting/SanitizeOption.php
new file mode 100644
index 0000000..cf0973b
--- /dev/null
+++ tests/phpunit/tests/formatting/SanitizeOption.php
@@ -0,0 +1,31 @@
+<?php
+
+/**
+ * @group formatting
+ */
+class Tests_Formatting_SanitizeOption extends WP_UnitTestCase {
+	// #27942
+	function test_sanitize_option() {
+		$options = array(
+			'blogname' => array(
+				'<Hello><World>',
+				'This is a regular blog name',
+				'<span><em>Some HTML tags</em></span>'
+			),
+		);
+
+		$expected = array(
+			'blogname' => array(
+				'&lt;Hello&gt;&lt;World&gt;',
+				'This is a regular blog name',
+				'&lt;span&gt;&lt;em&gt;Some HTML tags&lt;/em&gt;&lt;/span&gt;'
+			),
+		);
+
+		foreach ( $options as $option_name => $values ) {
+			foreach ( $values as $key => $value ) {
+				$this->assertEquals( $expected[ $option_name ][ $key ], sanitize_option( $option_name, $value ) );
+			}
+		}
+	}
+}