https://gcc.gnu.org/bugzilla/show_bug.cgi?id=118401

--- Comment #2 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
The -O1 issue might be a bug in the backend with respect to using
__builtin_return_address  .


I suspect there might be a way to use 
-finstrument-functions-exclude-function-list=

to get the functions excluded at offloading time.

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