BUG: f2py Fortran77 comments "!" parsing error for subroutine

[xiangyi-wang]

Describe the issue:

When removing “! Input” and "! Output" everything is normal.
f2py -c -m solar SOLAR.for --fcompiler=intelem --f77flags="-ffixed-form"
I think it may be caused by the appearance of & and ! on the same line?
doy =1 - 365;
xlat =-90 - 90;

Reproduce the code example:

SUBROUTINE DAYLEN(
     &    DOY, XLAT,                                      !Input
     &    DAYL, DEC, SNDN, SNUP)                          !Output

!-----------------------------------------------------------------------
      IMPLICIT NONE
Cf2py intent(in) doy, xlat
Cf2py intent(out) dayl, dec, sndn, snup
      INTEGER DOY
      REAL DEC,DAYL,PI,RAD,SOC,SNDN,SNUP,XLAT
      PARAMETER (PI=3.14159, RAD=PI/180.0)

!-----------------------------------------------------------------------
C     Calculation of declination of sun (Eqn. 16). Amplitude= +/-23.45
C     deg. Minimum = DOY 355 (DEC 21), maximum = DOY 172.5 (JUN 21/22).
      DEC = -23.45 * COS(2.0*PI*(DOY+10.0)/365.0)

C     Sun angles.  SOC limited for latitudes above polar circles.
      SOC = TAN(RAD*DEC) * TAN(RAD*XLAT)
      SOC = MIN(MAX(SOC,-1.0),1.0)

C     Calculate daylength, sunrise and sunset (Eqn. 17)
      DAYL = 12.0 + 24.0*ASIN(SOC)/PI
C FO 06/05/2022 Added protection to avoid day length less than 0.0
C               and greater than 24.0 hours.      
      DAYL = MIN(MAX(DAYL,0.0),24.0)
      SNUP = 12.0 - DAYL/2.0
      SNDN = 12.0 + DAYL/2.0

      RETURN
      END SUBROUTINE DAYLEN

### Error message:

```shell
Python 3.11.5 (main, Sep 11 2023, 13:54:46) [GCC 11.2.0] on linux
Type "help", "copyright", "credits" or "license" for more information.
>>> import solar1
Traceback (most recent call last):
  File "<stdin>", line 1, in <module>
ImportError: /home/wxy/dssat-4.8/Weather/solar1.cpython-311-x86_64-linux-gnu.so: undefined symbol: unknown_subroutine_
>>>

Python and NumPy Versions:

import sys, numpy; print(numpy.version); print(sys.version)
1.26.4
3.11.5 (main, Sep 11 2023, 13:54:46) [GCC 11.2.0]

Runtime Environment:

WSL Ubuntu 22.4

Context for the issue:

A model is mostly based on Fortran77 and uses this style of writing. I need to make it part of python