LTO: Force externally_visible+tree_public for offload_vars/funcs (PR97179)

gcc/ChangeLog:

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

diff --git a/gcc/lto/lto-partition.c b/gcc/lto/lto-partition.c
index 8e0488a..52f4811 100644
--- a/gcc/lto/lto-partition.c
+++ b/gcc/lto/lto-partition.c
@@ -35,6 +35,7 @@ along with GCC; see the file COPYING3.  If not see
 #include "ipa-fnsummary.h"
 #include "lto-partition.h"
 #include "sreal.h"
+#include "omp-offload.h"  /* For offload_funcs and offload_vars.  */
 
 vec<ltrans_partition> ltrans_partitions;
 
@@ -1120,6 +1121,7 @@ void
 lto_promote_cross_file_statics (void)
 {
   unsigned i, n_sets;
+  tree decl;
 
   gcc_assert (flag_wpa);
 
@@ -1135,6 +1137,20 @@ lto_promote_cross_file_statics (void)
       part->encoder = compute_ltrans_boundary (part->encoder);
     }
 
+  /* Ensure that all offload table referenced vars/funcs are available. */
+  if (offload_funcs)
+    FOR_EACH_VEC_ELT (*offload_funcs, i, decl)
+      {
+	cgraph_node::get (decl)->externally_visible = 1;
+	TREE_PUBLIC (decl) = 1;
+      }
+  if (offload_vars)
+    FOR_EACH_VEC_ELT (*offload_vars, i, decl)
+      {
+	varpool_node::get (decl)->externally_visible = 1;
+	TREE_PUBLIC (decl) = 1;
+      }
+
   lto_clone_numbers = new hash_map<const char *, unsigned>;
 
   /* Look at boundaries and promote symbols as needed.  */