LTO: Force externally_visible for offload_vars/funcs (PR97179)

gcc/ChangeLog:

	PR lto/97179
	* lto-cgraph.c (input_offload_tables):

diff --git a/gcc/lto-cgraph.c b/gcc/lto-cgraph.c
index 93a99f3465b..1fb608705eb 100644
--- a/gcc/lto-cgraph.c
+++ b/gcc/lto-cgraph.c
@@ -1793,7 +1793,11 @@ input_offload_tables (bool do_force_output)
 		 may be no refs from the parent function to child_fn in offload
 		 LTO mode.  */
 	      if (do_force_output)
-		cgraph_node::get (fn_decl)->mark_force_output ();
+		{
+		  cgraph_node *node = cgraph_node::get (fn_decl);
+		  node->force_output = 1;
+		  node->externally_visible = 1;
+		}
 	    }
 	  else if (tag == LTO_symtab_variable)
 	    {
@@ -1804,7 +1808,11 @@ input_offload_tables (bool do_force_output)
 	      /* Prevent IPA from removing var_decl as unused, since there
 		 may be no refs to var_decl in offload LTO mode.  */
 	      if (do_force_output)
-		varpool_node::get (var_decl)->force_output = 1;
+		{
+		  varpool_node *node = varpool_node::get (var_decl);
+		  node->force_output = 1;
+		  node->externally_visible = 1;
+		}
 	    }
 	  else
 	    fatal_error (input_location,