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Test Info:

<!DOCTYPE html>
<body style="columns: 1;">
<div style="display: inline-block; position: relative;">
<div style="position: absolute;">
<div id="target"></div>
</div>
<div style="break-before: column;"></div>
</div>
</body>
<script>
document.body.offsetTop;
document.getElementById('target').style.height = '10px';
</script>