[Bug fortran/89904] [9 regression] ICE in gfortran starting with r270045

[seurer at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89904

--- Comment #8 from seurer at gcc dot gnu.org ---
With no f:  ICE

With only subroutine a and subroutine f: no ICE