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### 7.75 `.loc fileno lineno [column] [options]`

When emitting DWARF2 line number information, the `.loc` directive will add a row to the `.debug_line` line number matrix corresponding to the immediately following assembly instruction. The fileno, lineno, and optional column arguments will be applied to the `.debug_line` state machine before the row is added.

The options are a sequence of the following tokens in any order:

`basic_block`

  This option will set the `basic_block` register in the `.debug_line` state machine to `true`.

`prologue_end`

  This option will set the `prologue_end` register in the `.debug_line` state machine to `true`.

`epilogue_begin`

  This option will set the `epilogue_begin` register in the `.debug_line` state machine to `true`.

`is_stmt value`

  This option will set the `is_stmt` register in the `.debug_line` state machine to `value`, which must be either 0 or 1.

`isa value`

  This directive will set the `isa` register in the `.debug_line` state machine to value, which must be an unsigned integer.

`discriminator value`

  This directive will set the `discriminator` register in the `.debug_line` state machine to value, which must be an unsigned integer.