[Committed] PR fortran/88249 -- Check for UNIT in file positioning

[Steve Kargl]

I've committed the attached patch.  It does two things.
(1) It adds checking for a UNIT number when a file positioning
statement contains ERR=.  (2) It passes a locus so that a
sensible error message is printed,

2018-12-11  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/88249
	* gfortran.h: Update prototype for gfc_resolve_filepos().
	* io.c (gfc_resolve_filepos): Check for UNIT number if ERR= is present.
	Use passed in locus for error message.
	* resolve.c (gfc_resolve_code): Pass locus in gfc_resolve_filepos()
	call.

2018-12-11  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/88249
	* gfortran.dg/pr88249.f90: New test.
-- 
Steve
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