Ignore whitespace between tags in unreachable test

package.xml

@@ -1857,6 +1857,7 @@ http://pear.php.net/dtd/package-2.0.xsd">
         <file baseinstalldir="PHP/CodeSniffer" name="LowercasePHPFunctionsUnitTest.php" role="test" />
         <file baseinstalldir="PHP/CodeSniffer" name="NonExecutableCodeUnitTest.1.inc" role="test" />
         <file baseinstalldir="PHP/CodeSniffer" name="NonExecutableCodeUnitTest.2.inc" role="test" />
+        <file baseinstalldir="PHP/CodeSniffer" name="NonExecutableCodeUnitTest.3.inc" role="test" />
         <file baseinstalldir="PHP/CodeSniffer" name="NonExecutableCodeUnitTest.php" role="test" />
        </dir>
        <dir name="Scope">

src/Standards/Squiz/Sniffs/PHP/NonExecutableCodeSniff.php

@@ -258,6 +258,16 @@ public function process(File $phpcsFile, $stackPtr)
                 continue;
             }
 
+            // Skip HTML whitespace.
+            if ($tokens[$i]['code'] === T_INLINE_HTML && \trim($tokens[$i]['content']) === '') {
+                continue;
+            }
+
+            // Skip PHP re-open tag (eg, after inline HTML).
+            if ($tokens[$i]['code'] === T_OPEN_TAG) {
+                continue;
+            }
+
             $line = $tokens[$i]['line'];
             if ($line > $lastLine) {
                 $type    = substr($tokens[$stackPtr]['type'], 2);

src/Standards/Squiz/Tests/PHP/NonExecutableCodeUnitTest.3.inc

@@ -0,0 +1,31 @@
+<!-- no problem here -->
+<?php if (true): ?>
+    <?php foreach ([] as $item): ?>
+        <?php continue; ?>
+    <?php endforeach; ?>
+<?php endif; ?>
+
+<!-- no problem here -->
+<?php if (true) { ?>
+    <?php foreach ([] as $item) { ?>
+        <?php continue; ?>
+    <?php } ?>
+<?php } ?>
+
+<!-- should detect an error here -->
+<?php if (true): ?>
+    <?php foreach ([] as $item): ?>
+        <?php continue; ?>
+        <div>non-executable</div>
+    <?php endforeach; ?>
+<?php endif; ?>
+
+<!-- should detect an error here -->
+<?php if (true): ?>
+    <?php foreach ([] as $item): ?>
+        <?php continue; ?>
+
+        <div>non-executable</div>
+
+    <?php endforeach; ?>
+<?php endif; ?>

src/Standards/Squiz/Tests/PHP/NonExecutableCodeUnitTest.php

@@ -86,6 +86,11 @@ public function getWarningList($testFile='')
                 54 => 2,
             ];
             break;
+        case 'NonExecutableCodeUnitTest.3.inc':
+            return [
+                19 => 1,
+                28 => 1,
+            ];
         default:
             return [];
             break;