chromium/third_party/blink/web_tests/external/wpt/resource-timing/resources/tao-response.js

const tao_response = (tao_value, base_url) => {
  const payload = {
    'headers': {
      'Timing-Allow-Origin': tao_value
    }
  };
  return custom_cors_response(payload, base_url);
};

const remote_tao_response = tao_value => {
  const {REMOTE_ORIGIN} = get_host_info();
  return tao_response(tao_value, REMOTE_ORIGIN);
};