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<!DOCTYPE html>
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<html>
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<body>
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<style>
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#a { border: 1px solid black; width: 100px; height: 100px; left: 10px; }
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#b { border: 1px solid blue; width: 50px; height: 50px; left: 20px; }
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div { position: absolute; }
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</style>
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<div id="a">
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<div id="b">
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</div>
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</div>
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</body>
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</html>
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