Francois-Xavier Coudert 3f624a624a Fix timezone handling near year boundaries
PR libfortran/98507

libgfortran/ChangeLog:

	* intrinsics/time_1.h: Prefer clock_gettime() over
	  gettimeofday().
	* intrinsics/date_and_time.c: Fix timezone wrapping.

gcc/testsuite/ChangeLog:

	* gfortran.dg/date_and_time_1.f90: New file.
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