[patch] Fix libfortran/101255, wrong IOSTAT value for FLUSH

[FX]

Hi,

Bug reported by Tobias at https://gcc.gnu.org/bugzilla/show_bug.cgi?id=101255
Trivial fix, adding a testcase.

Bootstrapped and regtested on x86_64-pc-linux-gnu.
OK to commit?

FX


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