Fortran: improve location data for OpenACC/OpenMP directives [PR97782]

Fortran: improve location data for OpenACC/OpenMP directives [PR97782]

gcc/fortran/ChangeLog:

	PR fortran/97782
	* trans-openmp.c (gfc_trans_oacc_construct, gfc_trans_omp_parallel_do,
	gfc_trans_omp_parallel_do_simd, gfc_trans_omp_parallel_sections,
	gfc_trans_omp_parallel_workshare, gfc_trans_omp_sections
	gfc_trans_omp_single, gfc_trans_omp_task, gfc_trans_omp_teams
	gfc_trans_omp_target, gfc_trans_omp_target_data,
	gfc_trans_omp_workshare): Use code->loc instead of input_location
	when building the OMP_/OACC_ construct.

gcc/testsuite/ChangeLog:

	PR fortran/97782
	* gfortran.dg/goacc/classify-kernels-unparallelized.f95: Move dg-message
	one line up.
	* gfortran.dg/goacc/classify-kernels.f95: Likewise.