```/* nag_dgelsd (f08kcc) Example Program.
*
* Copyright 2017 Numerical Algorithms Group.
*
* Mark 26.2, 2017.
*/

#include <stdio.h>
#include <nag.h>
#include <nagf08.h>
#include <nag_stdlib.h>

int main(void)
{

/* Scalars */
double rcond;
Integer exit_status = 0, i, j, m, n, nrhs, rank, pda, pdb;

/* Arrays */
double *a = 0, *b = 0, *s = 0;

/* Nag Types */
NagError fail;
Nag_OrderType order;

#ifdef NAG_COLUMN_MAJOR
#define A(I, J) a[(J - 1) * pda + I - 1]
#define B(I, J) b[(J - 1) * pdb + I - 1]
order = Nag_ColMajor;
#else
#define A(I, J) a[(I - 1) * pda + J - 1]
#define B(I, J) b[(I - 1) * pdb + J - 1]
order = Nag_RowMajor;
#endif

INIT_FAIL(fail);

printf("nag_dgelsd (f08kcc) Example Program Results\n\n");

/* Skip heading in data file */
scanf("%*[^\n]");
scanf("%" NAG_IFMT "%" NAG_IFMT "%" NAG_IFMT "%*[^\n]", &m, &n, &nrhs);
if (m < 0 || n < 0 || nrhs < 0) {
printf("Invalid m, n or nrhs\n");
exit_status = 1;
goto END;
}

/* Allocate memory */
if (!(a = NAG_ALLOC(m * n, double)) ||
!(b = NAG_ALLOC(MAX(m, n) * nrhs, double)) ||
!(s = NAG_ALLOC(MIN(m, n), double)))
{
printf("Allocation failure\n");
exit_status = -1;
goto END;
}

#ifdef NAG_COLUMN_MAJOR
pda = m;
pdb = MAX(m, n);
#else
pda = n;
pdb = nrhs;
#endif

/* Read A and B from data file */
for (i = 1; i <= m; ++i)
for (j = 1; j <= n; ++j)
scanf("%lf", &A(i, j));
scanf("%*[^\n]");

for (i = 1; i <= m; ++i)
for (j = 1; j <= nrhs; ++j)
scanf("%lf", &B(i, j));
scanf("%*[^\n]");

rcond = 0.01;
nag_dgelsd(order, m, n, 1, a, pda, b, pdb, s, rcond, &rank, &fail);

if (fail.code != NE_NOERROR) {
printf("Error from nag_dgelsd (f08kcc).\n%s\n", fail.message);
exit_status = 1;
goto END;
}

/* Print solution */
printf("Least squares solution\n");
for (i = 1; i <= n; ++i) {
for (j = 1; j <= nrhs; ++j)
printf(" %10.4f%s", B(i, j), j % 7 == 0 ? "\n" : "");
printf("\n");
}

/* Print the effective rank of A */
printf("\n\nTolerance used to estimate the rank of A\n%11.2e\n", rcond);
printf("\nEstimated rank of A\n%6" NAG_IFMT "\n", rank);

/* Print singular values of A */
printf("\nSingular values of A\n");
for (i = 0; i < m; ++i)
printf(" %10.4f%s", s[i], i % 7 == 6 ? "\n" : "");
printf("\n");

END:
NAG_FREE(a);
NAG_FREE(b);
NAG_FREE(s);

return exit_status;
}

#undef A
#undef B
```