<!DOCTYPE html>
<html>
<meta charset="utf-8">
<style>
body>div { margin: 50px 20px; width: 100px; height: 150px; border: 5px solid blue; }
.abc { display: inline-block; border: 2px solid red; inline-size: 30px; }
.test { background: #aaa; width: 2em; }
.vrl { writing-mode: vertical-rl; }
.rel { position: relative; }
img { position: absolute; background: green; border: 5px solid yellow; }
</style>
<body>
<div class="vrl rel">
  <div class="test"><span class="abc">abc</span><img src="blue-32x32.png"></div>
</div>