code: function prepareContext(virtualNode, context) {
  	const { actualNode } = virtualNode;
  	if (!context.startNode) {
  		context = { startNode: virtualNode, ...context };
  	}
  	/**
  	 * When `aria-labelledby` directly references a `hidden` element
  	 * the element needs to be included in the accessible name.
  	 *
  	 * When a descendent of the `aria-labelledby` reference is `hidden`
  	 * the element should not be included in the accessible name.
  	 *
  	 * This is done by setting `includeHidden` for the `aria-labelledby` reference.
  	 */
  	if (
  		actualNode.nodeType === 1 &&
  		context.inLabelledByContext &&
  		context.includeHidden === undefined
  	) {
  		context = {
  			includeHidden: !dom.isVisible(actualNode, true),
  			...context
  		};
  	}
  	return context;
  }
docs: Apply defaults to the context
  @param {VirtualNode} element
  @param {Object} context
  @return {Object} context object with defaults applied