render array: Iframe inside div

gistfile1.txt

$iframe_element = array(
  '#type' => 'html_tag',
  '#tag' => 'iframe',
  '#attributes' => array(
    'name' => check_plain('TEST'),
    'src' => url('http://google.com', array('html' => TRUE)),
    'height' => 200,
    'width' => 200,
    'id' => drupal_html_id('TEST'),
    'class' => drupal_html_class('TEST'),
  ),
  '#value' => '',
  '#prefix' => '<div class="TEST">',
  '#suffix' => '</div>',
);