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chromium/third_party/blink/web_tests/external/wpt/html/semantics/embedded-content/the-img-element/document-adopt-base-url.html 

<!DOCTYPE HTML>
<meta charset="utf-8">
<title>Document base URL adopted img test</title>
<link rel="help" href="https://html.spec.whatwg.org/multipage/#the-img-element" />
<link rel="match" href="document-base-url-ref.html">
<base href="resources/" />
<iframe></iframe>
<script>
  var iframe = document.querySelector('iframe');
  var i = iframe.contentDocument.createElement('img');
  i.src = "cat.jpg";
  document.body.appendChild(i);
  iframe.remove();
</script>