[Bug gcov-profile/95847] [9/10/11 Regression] Internal error when processing pFUnit generated files with --coverage

[johannes.ziegenbalg at mailbox dot org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=95847

--- Comment #3 from johannes.ziegenbalg at mailbox dot org ---
I get the same bug with GCC 10.2.0 in one of my c++ test-cases.
I also tested GCC 11 (GNU Fortran (GCC) 11.0.0 20201029) with the attached file
and got the same result.

After a little digging I found out that the expanded region for 'sbr' starts at
line 8 (`use foo`) and ends at line 4 (`end subroutine sbr`).

But I have no idea why `expand_location` returns line 8.