re PR fortran/22417 (gfortran preprocessing regression: nonsense warning about file left but not entered)

	PR fortran/22417
	* scanner.c (preprocessor_line): Don't treat flag 3 as the start of a new
	file.  Fix file left but not entered warning.

	* gfortran.dg/g77/cpp5.F: New test.
	* gfortran.dg/g77/cpp5.h: New file.
	* gfortran.dg/g77/cpp5inc.h: New file.

From-SVN: r102010