def METHOD_NAME(tmp_path):
    """get_dirs_from_args() skips over non-existing directories and files"""
    fn = tmp_path / "foo.py"
    fn.touch()
    d = tmp_path / "tests"
    d.mkdir()
    option = "--foobar=/foo.txt"
    # xdist uses options in this format for its rsync feature (#7638)
    xdist_rsync_option = "popen=c:/dest"
    assert get_dirs_from_args(
        [str(fn), str(tmp_path / "does_not_exist"), str(d), option, xdist_rsync_option]
    ) == [fn.parent, d]