[Bug fortran/98011] [OpenACC] 'gcc/fortran/scanner.c:load_line' should consider 'flag_openacc' in addition to 'flag_openmp' (and vice versa?)?

[burnus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98011

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
The OpenMP version is a bit crude, but OpenMP has besides
  !$omp <directive>
also
  !$ <something>
as "conditional compilation sentinel".

In free-form source code: "Initial lines must have a space after the sentinel".
Still, it could/should be improved.