"Convert to top-level statements" does not correctly handle code excluded by conditional preprocessor directive

[just-ero]

Full issue information + repro project:
https://github.com/just-ero/roslyn-issues-repros/tree/main/4.14.0/007_ConvertToTopLevelStatements_PreprocessorDirectives

Version

Roslyn: 4.14.0-3.25178.1 (1a06295)

Steps to Reproduce

1. Add the following code wherever syntactically applicable:

   class Program
   {
       static void Main()
       {
   #if true
           Console.WriteLine("true");
   #else
           Console.WriteLine("false");
   #endif
       }
   }

   or:

   class Program
   {
       static void Main()
       {
   #if false
           Console.WriteLine("false");
   #else
           Console.WriteLine("true");
   #endif
       }
   }

2. Apply "Convert to top-level statements" on Main.

Expected Behavior

#if true
    Console.WriteLine("true");
#else
    Console.WriteLine("false");
#endif

and

#if false
    Console.WriteLine("false");
#else
    Console.WriteLine("true");
#endif

respectively.

Actual Behavior

#if true
    Console.WriteLine("true");

and

#if false
        Console.WriteLine("false");
#else
Console.WriteLine("true");

respectively.

[dotnet-issue-labeler]

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[dotnet-issue-labeler]

I couldn't figure out the best area label to add to this issue. If you have write-permissions please help me learn by adding exactly one area label.