Handling space in the file name, FOR loop, batch

Question

I am trying to find all the MP3 files in a given directory, then export it to a file, before trying to use the contents of the file as an input.

All the instances of file copy are working fine, except for the file locations which contain spaces. How should I address this in my current code. Please refer to the screenshot below

Contents of my MP3_Location.txt file are:

C:\Test\asdad.MP3
C:\Test\New folder\werwer.MP3
C:\Test\OneDrive - Backup\asdasdasdad.MP3

REM Exporting the location of the MP3 file in a given directory 
DIR /s/b "C:\Test\*.MP3" >> C:\Software\MP3_Location.txt

REM Trying to copy the files based on the previous Output 
FOR /F %%G IN (C:\Software\MP3_Location.txt) DO c:\windows\system32\xcopy 
"%%G" C:\Software\MP3\ /Y

Edit 1: Trying to use Delims now, as suggested (perhaps not using it correctly)

REM Exporting the location of the MP3 file in a given directory
DIR /s/b "C:\Test\*.MP3" >> C:\Software\MP3_Location.txt

REM Trying to copy the files
FOR /F %%G "tokens=* delims=" IN (C:\Software\MP3_Location.txt) DO c:\windows\system32\xcopy "%%G" C:\Software\MP3\ /Y

Answer 1

Used the command

FOR /F "delims=" %%G IN