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Test Info:

<style>
*::first-letter {}
</style>
<li id="list">
</li>
<script>
list.offsetTop;
let s = document.createElement('style');
s.textContent = `
* {
columns: 56;
}
*::first-line { }
`;
document.documentElement.appendChild(s);
list.innerText = 'ó';
list.offsetTop;
list.textContent = '';
</script>