chromium/chrome/test/data/extensions/api_test/browser_action/split_mode/manifest.json

{
  "name": "Split mode browser action test",
  "description": "",
  "version": "0",
  "manifest_version": 2,
  "browser_action": {
    "default_title": "create a tab"
  },
  "background": {
    "scripts": ["background.js"],
    "persistent": false
  },
  "incognito": "split"
}