[Bug fortran/71961] [7 Regression] 178.galgel in SPEC CPU 2000 is miscompiled

[hjl.tools at gmail dot com]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=71961

--- Comment #3 from H.J. Lu <hjl.tools at gmail dot com> ---
bifg21.f90 is miscompiled.