chromium/chrome/test/data/extensions/context_menus/incognito/service_worker/manifest.json

{
  "name": "Tests that context menus work properly in incognito split mode",
  "version": "0.1",
  "manifest_version": 2,
  "permissions": ["contextMenus"],
  "incognito": "split",
  "background": { "service_worker": "test.js" }
}