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! { dg-do link }

! { dg-options "-fwhole-program -O3 -g" }

!

! PR fortran/40873

!

      program prog

        call one()

        call two()

        call test()

      end program prog

      subroutine one()

        call three()

      end subroutine one

      subroutine two()

        call three()

      end subroutine two

      subroutine three()

      end subroutine three

SUBROUTINE c()

 CALL a()

END SUBROUTINE c

SUBROUTINE a()

END SUBROUTINE a

MODULE M

CONTAINS

 SUBROUTINE b()

   CALL c()

 END SUBROUTINE

END MODULE

subroutine test()

USE M

CALL b()

END

! { dg-final { cleanup-modules "m" } }