1    /COMMENT_COLUMN

       /COMMENT_COLUMN=CONTEXT_DEPENDENT (D)
       /COMMENT_COLUMN=number

    The /COMMENT_COLUMN=CONTEXT_DEPENDENT qualifier specifies that
    the comment column should be determined from the context. LSE
    finds the first trailing comment in the range, uses the starting
    position of that comment as the comment column, and adjusts
    all subsequent comments to conform with the first. This is the
    default.

    The /COMMENT_COLUMN=number qualifier specifies the column in which
    to align the comments. All trailing comments in the range are
    aligned with the specified column number, which must be an integer
    ranging from 1 to 131.