Fortran/OpenMP: Fix clause splitting for target/parallel/teams [PR99928]

Fortran/OpenMP: Fix clause splitting for target/parallel/teams [PR99928]

	PR middle-end/99928

gcc/fortran/ChangeLog:

	* trans-openmp.c (gfc_add_clause_implicitly): New.
	(gfc_split_omp_clauses): Use it.
	(gfc_free_split_omp_clauses): New.
	(gfc_trans_omp_do_simd, gfc_trans_omp_parallel_do,
	gfc_trans_omp_parallel_do_simd, gfc_trans_omp_distribute,
	gfc_trans_omp_teams, gfc_trans_omp_target, gfc_trans_omp_taskloop,
	gfc_trans_omp_master_taskloop, gfc_trans_omp_parallel_master): Use it.

gcc/testsuite/ChangeLog:

	* gfortran.dg/gomp/openmp-simd-6.f90: Update scan-tree-dump.
	* gfortran.dg/gomp/scan-5.f90: Likewise.
	* gfortran.dg/gomp/loop-1.f90: Likewise; remove xfail.
	* gfortran.dg/gomp/pr99928-1.f90: Remove xfail.
	* gfortran.dg/gomp/pr99928-2.f90: Likewise.
	* gfortran.dg/gomp/pr99928-3.f90: Likewise.
	* gfortran.dg/gomp/pr99928-8.f90: Likewise.