We get: `error: expected end of line` Sample code: https://godbolt.org/z/hrM8PKPef ```f90 function foo(m) !DIR$ LOOP COUNT (10000) ! or another syntax ! !DIR$ LOOP COUNT MAX=10000, MIN=30, AVG=500 do n = 1, m print*, n end do end function foo ``` Reference from ifort: https://www.intel.com/content/www/us/en/develop/documentation/fortran-compiler-oneapi-dev-guide-and-reference/top/language-reference/a-to-z-reference/j-to-l/loop-count.html