[Bug middle-end/90862] New: OpenACC 'declare' ICE when nested inside another construct

[tschwinge at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=90862

            Bug ID: 90862
           Summary: OpenACC 'declare' ICE when nested inside another
                    construct
           Product: gcc
           Version: 10.0
            Status: UNCONFIRMED
          Keywords: openacc
          Severity: normal
          Priority: P3
         Component: middle-end
          Assignee: unassigned at gcc dot gnu.org
          Reporter: tschwinge at gcc dot gnu.org
  Target Milestone: ---

For example:

    #pragma acc data
    {
    #pragma acc declare [...]
    }

    [...]: internal compiler error: in check_omp_nesting_restrictions, at
omp-low.c:3121

The fix is the obvious one.