1c { dg-do compile }
2c { dg-options "-fopenmp -fdec" }
3      subroutine foo
4      implicit none
5c$   0include 'include_1.inc'
6      i = 1
7      end subroutine foo
8      subroutine bar
9      implicit none
10      i
11C$   ;n
12     +c
13
14c   some comment
15
16*$   ll
17C comment line
18     uu
19     DD
20     ee'include_1.inc'
21      i = 1
22      end subroutine bar
23      subroutine baz
24      implicit none
25     0include
26     + 'include_1.inc'
27      i = 1
28      end subroutine baz
29      subroutine qux
30      implicit none
31!$     i   n   C   lude                                             'inc
32* another comment line
33     &lude_1.inc'
34      i = 1
35      end subroutine qux
36       subroutine quux
37       implicit none
38C$   0inc
39*$   1lud
40c$   2e                                                                '
41!$   3include_1.inc'
42      i = 1
43      end subroutine quux
44      program include_12
45      implicit none
46      include
47! comment
48c$   +'include_1.inc'
49      end program
50