chrome.windows.create should return new window id in Guest mode

chrome/browser/extensions/api/tabs/tabs_api.cc

Index: chrome/browser/extensions/api/tabs/tabs_api.cc
diff --git a/chrome/browser/extensions/api/tabs/tabs_api.cc b/chrome/browser/extensions/api/tabs/tabs_api.cc
index c4ba43b1470424f0a205dc72f038019dbf13c6a7..671330f00b25a682c3698e0281c9e864e7c6c25c 100644
--- a/chrome/browser/extensions/api/tabs/tabs_api.cc
+++ b/chrome/browser/extensions/api/tabs/tabs_api.cc
@@ -625,8 +625,10 @@ bool WindowsCreateFunction::RunImpl() {
   else
     new_window->window()->ShowInactive();
 
-  if (new_window->profile()->IsOffTheRecord() && !include_incognito()) {
-    // Don't expose incognito windows if the extension isn't allowed.
+  if (new_window->profile()->IsOffTheRecord() &&
+      !GetProfile()->IsOffTheRecord() && !include_incognito()) {
+    // Don't expose incognito windows if extension itself works in non-incognito
+    // profile and CanCrossIncognito isn't allowed.
     SetResult(Value::CreateNullValue());
   } else {
     SetResult(