lint/cli/src/test/java/com/android/tools/lint/checks/data/res/layout/simple_ignore.xml

<?xml version="1.0" encoding="utf-8"?>

<FrameLayout
    xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:tools="http://schemas.android.com/tools"
    android:layout_width="match_parent"
    android:layout_height="match_parent"
    tools:ignore="MergeRootFrame" />