https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85218

            Bug ID: 85218
           Summary: [GCOV] A return statement in the if(0) block is
                    wrongly marked as executed when there is an array
                    index and an {array declare statement} around it in
                    gcov
           Product: gcc
           Version: 8.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: gcov-profile
          Assignee: unassigned at gcc dot gnu.org
          Reporter: yangyibiao at nju dot edu.cn
                CC: marxin at gcc dot gnu.org
  Target Milestone: ---

$ gcc -v 
gcc -v
Using built-in specs.
COLLECT_GCC=gcc
COLLECT_LTO_WRAPPER=/usr/lib/gcc/x86_64-linux-gnu/8/lto-wrapper
OFFLOAD_TARGET_NAMES=nvptx-none
OFFLOAD_TARGET_DEFAULT=1
Target: x86_64-linux-gnu
Configured with: ../src/configure -v --with-pkgversion='Ubuntu
8-20170923-1ubuntu2' --with-bugurl=file:///usr/share/doc/gcc-8/README.Bugs
--enable-languages=c,c++,go,brig,fortran,objc,obj-c++ --prefix=/usr
--with-gcc-major-version-only --program-suffix=-8
--program-prefix=x86_64-linux-gnu- --enable-shared --enable-linker-build-id
--libexecdir=/usr/lib --without-included-gettext --enable-threads=posix
--libdir=/usr/lib --enable-nls --with-sysroot=/ --enable-clocale=gnu
--enable-libstdcxx-debug --enable-libstdcxx-time=yes
--with-default-libstdcxx-abi=new --enable-gnu-unique-object
--disable-vtable-verify --enable-libmpx --enable-plugin --enable-default-pie
--with-system-zlib --enable-objc-gc=auto --enable-multiarch --disable-werror
--with-arch-32=i686 --with-abi=m64 --with-multilib-list=m32,m64,mx32
--enable-multilib --with-tune=generic --enable-offload-targets=nvptx-none
--enable-checking=release --build=x86_64-linux-gnu --host=x86_64-linux-gnu
--target=x86_64-linux-gnu
Thread model: posix
gcc version 8.0.0 20170923 (experimental) [trunk revision 253118] (Ubuntu
8-20170923-1ubuntu2)

$ cat small.c
int main()
{
    int b[1] = {0};
    b[0];
    if (0)
        return 0;
        return 1;

    {
        int c[1];
    }
}


$ gcc -w --coverage small.c; ./a.out; gcov-8 small.c; cat sall.c.gcov
File 'small.c'
Lines executed:100.00% of 4
Creating 'small.c.gcov'

        -:    0:Source:small.c
        -:    0:Graph:small.gcno
        -:    0:Data:small.gcda
        -:    0:Runs:1
        -:    0:Programs:1
        1:    1:int main()
        -:    2:{
        1:    3:    int b[1] = {0};
        -:    4:    b[0];
        -:    5:    if (0)
        1:    6:        return 0;
        1:    7:        return 1;
        -:    8:
        -:    9:    {
        -:   10:        int c[1];
        -:   11:    }
        -:   12:}


**********************
Line #6 is wrongly marked as executed. 

The result is correct while removing the following lines:
Line 9 and Line 11 (the braces) are removed
or
Line #4 is removed.

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