[patch, fortran] Fix for PR 60522

[Thomas Koenig]

Hello world,

the attached patch fixes PR 60522, a regresseion where temporary
variables were incorrectly introduced in a BLOCK within a WHERE
statement.

Regression-tested on x86_64-unknown-linux-gnu.

OK for trunk and the other open branches?

	Thomas

2014-04-16  Thomas Koenig  <tkoenig@gcc.gnu.org>

        PR fortran/60522
        * frontend-passes.c (top level): New variables where_level
        and where_code.
        (optimize_code):  Set where_code if we are within a
        WHERE statment.
        (cfe_code):  Likewise.
        (create_var):  Use where_code if within a WHERE statement.
        (optimize_namespace):  Set where_level.
        (gfc_code_walker):  Keep track of where_level.

2014-04-16  Thomas Koenig  <tkoenig@gcc.gnu.org>

        PR fortran/60522
        * gfortran.dg/where_4.f90:  New test case.
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