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chromium/third_party/blink/web_tests/external/wpt/forced-colors-mode/forced-colors-mode-28-ref.html 

<!DOCTYPE html>
<meta charset="utf-8">
<title>Forced colors mode - background-image.
</title>
<style>
  body {
    forced-color-adjust: none;
  }
  div {
    height: 20px;
    width: 10px;
  }
  #div2, #div3 {
    background-image: url("resources/test-image.jpg");
  }
</style>
<body>
  The background-image should be reverted in Forced Colors Mode unless the value
  is a url() function.
  <div id="div1"></div>
  <div id="div2"></div>
  <div id="div3"></div>
  <div id="div4"></div>
</body>