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<html>
<head>
<style>
body {
margin: 0px;
}
div {
width:100px;
height:100px;
display: inline-block;
position:absolute;
background-color: green;
}
</style>
</head>
<body>
<div></div>
<div style="top: 110px;"></div>
</body>
</html>