The attach patch moves the checks on NEWUNIT to 
after the checks on STATUS.

2018-12-09  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/88205
	* io.c (gfc_match_open): Move NEWUNIT checks to after STATUS checks.

2018-12-09  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/88205
	* gfortran.dg/pr88205.f90: New unit.

-- 
Steve