JSFiddle - React, Tailwind, and code Playground

HTML

<!DOCTYPE>
<html>
<head>

</head>
<body>
<div id = "card"></div>
</body>
</html>

CSS

#card{
  height: 50px;
  width: 50px;
  background-color: #66CCFF;
}

JavaScript

const el = document.querySelector("#card");
let deg = 0;
let scale = 1;

document.onwheel = e => {
  deg += event.deltaY * 0.09;
  scale *= 1 + event.deltaY * -0.002;
  scale = Math.min(Math.max(.125, scale), 4);
  el.style.transform = `rotate(${deg}deg)`;
  el.style.transform += `scale(${scale})`;
}