GlFormCheckbox `checked` prop does not behave correctly when `value` prop is used

This test fails under Vue 3, but passes under Vue 2:

diff --git a/src/components/base/form/form_checkbox/form_checkbox.spec.js b/src/components/base/form/form_checkbox/form_checkbox.spec.js
new file mode 100644
index 000000000..a2d0e9fb6
--- /dev/null
+++ b/src/components/base/form/form_checkbox/form_checkbox.spec.js
@@ -0,0 +1,22 @@
+import { mount } from '@vue/test-utils';
+import GlFormCheckbox from './form_checkbox.vue';
+
+describe('GlFormCheckbox', () => {
+  let wrapper;
+
+  const createComponent = (options) => {
+    wrapper = mount(GlFormCheckbox, options);
+  };
+
+  it('can start checked', async () => {
+    createComponent({
+      propsData: {
+        checked: 'checked_value',
+        value: 'checked_value',
+        name: 'foo',
+      },
+    });
+
+    expect(wrapper.find('input[name="foo"]').element.checked).toBe(true);
+  });
+});