JSFiddle - React, Tailwind, and code Playground

HTML

V
<span class="over-under">
  <span class="over">7</span>
  <!-- <span class="under">sub</span> -->
</span>

CSS

body {
    font-family: monospace;
}
span.over-under {
    position: relative;
    top: 1em;
    display: inline-block;
}
span.over-under > .over {
    display: table-row;
}
span.over-under > .under {
    display: table-row;
}