Behavior of ELEMENTAL function with VALUE attribute

[FX]

> I think it is a bug.
> 
> VALUE appears in very few places in Sec. 12 of F2008.  None of
> those occurence suggest that your code is broken.

Thanks. The Intel compiler accepts it, so with three of us in agreement, I filed it as PR 59026 (http://gcc.gnu.org/bugzilla/show_bug.cgi?id=59026).

I found three bugs in one day (59015, 59023, 59026), so it’s not a good day for me :(

FX