JSFiddle - React, Tailwind, and code Playground
HTML
<div id="a"><div id="a1">SUPER TALL</div></div>
<div id="b">I WIN</div>
<div id="c">I LOSE</div>CSS
div { position:relative; color:white; padding:1em; margin:1em; opacity:0.9 }
#a { z-index:3; background:#c00 }
#a1 { z-index:99; background:#900; border:1px solid black }
#b { z-index:4; background:#009; margin:-4.5em 14em 1em 4em }
#c { position:absolute; z-index:2; background:#090; padding:5em 1em; left:50%; margin:0; top:2.7em }