def transform_data(data):
    transformed_data = {'id': 1, 'conversations': []}
    id_counter = 1

    for key, value in data.items():
        if key == 'instruction':
            transformed_data['conversations'].append({'from': 'human', 'value': value})
        elif key == 'output':
            transformed_data['conversations'].append({'from': 'gpt', 'value': value})

    transformed_data['id'] = id_counter
    id_counter += 1

    return transformed_data