PR c++/80029

	gcc/
	* gimplify.c (is_oacc_declared): New function.
	(oacc_default_clause): Use it to set default flags for acc declared
	variables inside parallel regions.
	(gimplify_scan_omp_clauses): Strip firstprivate pointers for acc
	declared variables.
	(gimplify_oacc_declare): Gimplify the declare clauses.  Add the
	declare attribute to any decl as necessary.

	libgomp/
	* testsuite/libgomp.oacc-c-c++-common/declare-vla.c: New test.

From-SVN: r246381