Do not enter any value in B1
Formula cell: $A$1
Target value: 2
Variable cell: $B$1
OK => not successful, closest value 0
Expected: successful, value 4
Detail: current implementation needs an existing value cell as variable cell that can be changed and the change broadcasted to recalculate the dependent formula cell(s). Probably that value cell needs to be temporarily added to the document if it doesn't exist. Needs to be checked though if doing so would interfere with ChangeTracking or cell protection or have other unwanted side effects.
*** Bug 117760 has been marked as a duplicate of this bug. ***
On testing the duplicate, I noticed that it succeeds in 3.5.0, but maybe this is not news to you.