The RETURN statement is allowed in functions and subroutines, but not
in main programs. It is however a common extension, which we also
implement, to allow RETURN from main programs -- we only issue a
portability warning when -pedantic or -std=f2018 are set.
This patch fixes false positives for this portability warning, where it
was triggered also when RETURN was present in functions or subroutines.
Fixexs #55080