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Test Info:

<!doctype html>
<html><head><title>455105-1</title>
<style>
div#below {
position: absolute;
top: 10px; left: 10px;
width: 40px;
height: 40px;
border: 10px solid red;
background-color: red;
}
div#above {
position: absolute;
top: 10px; left: 10px;
width: 40px;
height: 40px;
border-width: 10px;
border-style: solid;
border-color: initial;
color: rgba(0,0,0,0);
background-image: url("data:image/gif;base64,\
R0lGODlhAQABAPAAAACAAAAAACH5BAAAAAAALAAAAAABAAEAAAICRAEAOw==");
}
</style>
</head><body>
<div id="below"></div>
<div id="above"></div>
</body></html>