2.1.58 [CSS-Level2-2009] Section 10.3.6, Floating, replaced elements
V0220:
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If 'margin-left' or 'margin-right' are computed as 'auto', their used value is '0'. The used value of 'width' is determined as for inline replaced elements.
Quirks Mode (All Versions)
Floating replaced elements are offset by 3px and not by 0px.