JSFiddle - React, Tailwind, and code Playground

HTML

<table>
    <tr>
        <th>A<br /><br /></th>
        <th>B</th>
        <th>C</th>
    </tr>
    <tr>
        <td>1<br /><br /></td>
        <td>2</td>
        <td>3</td>
    </tr>
</table>

CSS

th, td {
    background-color: #ccc;
    border: 1px solid #999;
    padding: 5px;
    vertical-align: top;
}