[gomp4] correct the reported line number in fortran combined OpenACC directives

[Cesar Philippidis]

Like its c++ counterpart, the fortran FE incorrectly records the line
locations of combined acc loop directives when it lowers the construct
to gimple. Usually this isn't a problem because the fortran FE is able
to report problems with acc loops itself. However, there will be
inaccuracies if the ME tries to use those locations. I had originally
posted the patch here
<https://gcc.gnu.org/ml/gcc-patches/2017-02/msg01256.html>, but Thomas
asked me to put it in a separate patch.

This patch has been applied to gomp-4_0-branch.

Cesar
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