gpu tests for elpa 1 added

Conflicts:
	src/elpa1.F90
	src/elpa1_tridiag_real_template.X90
	src/elpa_c_interface.F90
	test/Fortran/test_complex.F90
	test/Fortran/test_complex_single.F90
	test/Fortran/test_real.F90
	test/Fortran/test_real_single.F90
	test/Fortran/test_real_with_c.F90