Fortran/OpenMP: Add location data to 'sorry' [PR118740]

	PR fortran/118740

gcc/fortran/ChangeLog:

	* openmp.cc (gfc_match_omp_context_selector, match_omp_metadirective):
	Change sorry to sorry_at and use gfc_current_locus as location.
	* trans-openmp.cc (gfc_trans_omp_clauses): Likewise, but use n->where.

gcc/testsuite/ChangeLog:

	* gfortran.dg/gomp/append_args-2.f90: Update for line change.