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<!DOCTYPE html>
<html>
<body style="margin: 0">
<table style="position: relative; top: 100px; left: 50px; border: 1px solid red; width: 90px; height: 100px; border-spacing: 0">
<tr>
<td style="padding: 0">
</td>
</tr>
</table>
<div style="position: absolute; top: 110px; left: 70px; border: 1px solid green; width: 50px; height: 60px;"></div>
</body>
</html>