PR middle-end/71876
* calls.c (gimple_maybe_alloca_call_p): New function. Return true
if STMT may be an alloca call.
(gimple_alloca_call_p, alloca_call_p): Return only true for the
builtin alloca call.
* calls.h (gimple_maybe_alloca_call_p): New function.
* tree-inline.c (inline_forbidden_p_stmt): Use
gimple_maybe_alloca_call_p here.