def METHOD_NAME(kwargs):
    a = np.array([1, np.nan, np.inf, 4.5])
    b = np.array([1, np.inf, np.nan, 4.6])
    assert where_not_allclose(a, b, **kwargs) == ([3],)
    assert len(where_not_allclose(a, a, **kwargs)[0]) == 0