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Brad King authored
The change in commit 15ad8300 (Refactor exclusion of -I/usr/include to avoid per-language values, 2019-01-21, v3.14.0-rc1~108^2~4) caused the exclusion to apply to Fortran, but it was only meant for C, CXX, and CUDA. The purpose of the change was to prepare for the value of `CMAKE_<LANG>_IMPLICIT_INCLUDE_DIRECTORIES` to be computed from the actual compiler instead of hard-coded. We need to preserve exclusion of `-I/usr/include` if the compiler has any implicit include directory that looks intended to replace it, e.g. `<sdk>/usr/include` on macOS. Fixes: #18914
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