Fix PR middle-end/85879

	gcc/
	* gimplify.c (gimplify_adjust_omp_clauses): Add 'remove = true'
	when emitting error on private/firstprivate reductions.
	* omp-low.c (lower_omp_target): Avoid reference-type processing
	on pointers for firstprivate clause.

	gcc/testsuite/
	* gfortran.dg/goacc/pr77371-1.f90: New test.
	* gfortran.dg/goacc/pr77371-2.f90: New test.
	* gfortran.dg/goacc/pr85879.f90: New test.

Co-Authored-By: Cesar Philippidis <cesar@codesourcery.com>

From-SVN: r261025