[Bug fortran/117302] merge + present generates invalid code

[gigor-ads at yandex dot ru via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117302

--- Comment #4 from Igor S Gerasimov <gigor-ads at yandex dot ru> ---
Oh... I did not know that this code is invalid. I will try to create a warning
about this situation when I will have a time.