ignore inline source block on #+ prefixed lines

* lisp/ob-exp.el (org-babel-exp-non-block-elements): Ignore inline
  source block on #+ prefixed lines.

lisp/ob-exp.el

@@ -183,24 +183,27 @@ this template."
 				info (org-babel-exp-get-export-buffer))
 			     (nth 1 info)))
 		     (goto-char beg-el)
-		     (let ((replacement (org-babel-exp-do-export info 'inline)))
-		       (if (equal replacement "")
-			   ;; Replacement code is empty: completely
-			   ;; remove inline src block, including extra
-			   ;; white space that might have been created
-			   ;; when inserting results.
+		     (unless (save-excursion (goto-char (point-at-bol))
+					     (looking-at "^#\\+"))
+		       (let ((replacement (org-babel-exp-do-export
+					   info 'inline)))
+			 (if (equal replacement "")
+			     ;; Replacement code is empty: completely
+			     ;; remove inline src block, including extra
+			     ;; white space that might have been created
+			     ;; when inserting results.
+			     (delete-region beg-el
+					    (progn (goto-char end-el)
+						   (skip-chars-forward " \t")
+						   (point)))
+			   ;; Otherwise: remove inline src block but
+			   ;; preserve following white spaces.  Then
+			   ;; insert value.
 			   (delete-region beg-el
 					  (progn (goto-char end-el)
-						 (skip-chars-forward " \t")
+						 (skip-chars-backward " \t")
 						 (point)))
-			 ;; Otherwise: remove inline src block but
-			 ;; preserve following white spaces.  Then
-			 ;; insert value.
-			 (delete-region beg-el
-					(progn (goto-char end-el)
-					       (skip-chars-backward " \t")
-					       (point)))
-			 (insert replacement)))))
+			   (insert replacement))))))
 		  ((babel-call inline-babel-call)
 		   (let* ((lob-info (org-babel-lob-get-info))
 			  (results