We know that completeness is a three-space property: Let $M$ be a closed subspace of a normed space $X$. Then, $X$ is complete if and only if $M$ and $X/M$ are complete.
I am looking for a non trivial counterexample: $X$ incomplete normed space but $X/M$ ($\neq \{M\}$) complete space with $M$ closed subspace of $X$.