Fortran: Alloc comp of non-finalizable type not finalized [PR111674]

Fortran: Alloc comp of non-finalizable type not finalized [PR111674]

2023-10-04  Paul Thomas  <pault@gcc.gnu.org>

gcc/fortran
	PR fortran/37336
	PR fortran/111674
	* trans-expr.cc (gfc_trans_scalar_assign): Finalize components
	on deallocation if derived type is not finalizable.

gcc/testsuite/
	PR fortran/37336
	PR fortran/111674
	* gfortran.dg/allocate_with_source_25.f90: Final count in tree
	dump reverts from 4 to original 6.
	* gfortran.dg/finalize_38.f90: Add test for fix of PR111674.

(cherry picked from commit 84284e1c490e9235fca5cb85269ecfcb87eef4f1)