$ cat foo.pl 
#!/usr/bin/env perl
use Carp;
carp('boo');    # This is line 3

$ exports foo.pl 
foo.pl:
     7: carp('boo');    # This is line 3
        carp
# use Carp                qw< carp >;
$ 

##</code><code>##

sub ReportExportUse {
    my( $fh, @mods ) = @_;
    my( @exports, %export_mod, %conflict );
    GroupExports( \( @exports, %export_mod, %conflict ), @mods );
    my %mod_export;
    my $inuse = 0;
    if( @exports ) {
        my $match = MatchWords( @exports );
        $match = qr/$match/;
        local $_;
        local $. = 0;      # <------------- HACK
        while( <$fh> ) {

##</code><code>##

foo.pl:
     3: carp('boo');    # This is line 3
        carp
# use Carp                qw< carp >;