.outer {
  position: relative;
  width: 220px;
  height: 96px;
  border: solid 1px black;
  background-color: coral;
}

.inner {
  position: absolute;
  top: 40px;
  left: 40px;
  border: solid 1px black;
  background-color: khaki;
}

#outer2 {
  margin-top: 24px;
}
