JSFiddle - React, Tailwind, and code Playground

HTML

<div style="position: relative; top: 50px; left: 50px;">
<div id="one">
  <div id="two" style="position: absolute; top: 50px; left: 100px;">
  </div>
</div>
</div>

JavaScript

console.log($('#two').offsetParent().offset().top);