gcc/
	PR middle-end/90862
	* omp-low.c (check_omp_nesting_restrictions): Handle
	GF_OMP_TARGET_KIND_OACC_DECLARE.
	gcc/testsuite/
	PR middle-end/90862
	* c-c++-common/goacc/declare-1.c: Update.
	* c-c++-common/goacc/declare-2.c: Likewise.
	libgomp/
	PR middle-end/90862
	* testsuite/libgomp.oacc-c-c++-common/declare-1.c: Update.

From-SVN: r272444