A device includes a first transistor, a second transistor, and a contact. The first transistor includes a first source/drain, a second source/drain, and a first gate between the first and second source/drains. The second transistor includes a third source/drain, a fourth source/drain, and a second gate between the third and fourth source/drains. The contact covers the first source/drain of the first transistor and the third source/drain of the second transistor. The contact is electrically connected to the first source/drain of the first transistor and electrically isolated from the third source/drain of the second transistor.