[Bug preprocessor/93545] [10 Regression] ICE: Segmentation fault (in _cpp_lex_direct)

[jakub at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=93545

--- Comment #7 from Jakub Jelinek <jakub at gcc dot gnu.org> ---
Created attachment 47768
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=47768&action=edit
gcc10-pr93545-2.patch

As discussed on IRC, here is incremental patch to reject __has_include outside
of preprocessing directives (which we in 9 and earlier didn't allow and aren't
valid in C++).