Example of postcss.config.js not working properly when using the tailwind CLI

package.json

{
  "dependencies": {
    "postcss": "^8.4.8",
    "tailwindcss": "^3.0.23"
  },
  "scripts": {
    "build:css": "yarn tailwind --postcss -i simple.css -o out.css --minify"
  }
}

postcss.config.js

module.exports = {
  map: {
    inline: true
  },
  plugins: {
    'tailwindcss': {},
  }
}

simple.css

.example {
  border: 1px solid black;
}