Where would I put <allowtransparecy="true"> in this script

<div align style="position: absolute; left: 120; top: 195px; width:400; height:100">
<iframe src="Inline.html" width="105" height="115" border="0" frameborder="0>

<iframe src="Inline.html" width="105" height="115" border="0" frameborder="0 allowtransparency="true">