Fortran: ALLOCATE statement, SOURCE/MOLD expressions with subrefs [PR114024]

Fortran: ALLOCATE statement, SOURCE/MOLD expressions with subrefs [PR114024]

	PR fortran/114024

gcc/fortran/ChangeLog:

	* trans-stmt.cc (gfc_trans_allocate): When a source expression has
	substring references, part-refs, or %re/%im inquiries, wrap the
	entity in parentheses to force evaluation of the expression.

gcc/testsuite/ChangeLog:

	* gfortran.dg/allocate_with_source_27.f90: New test.
	* gfortran.dg/allocate_with_source_28.f90: New test.

Co-Authored-By: Harald Anlauf <anlauf@gmx.de>
(cherry picked from commit 80d126ba99f4b9bc64d4861b3c4bae666497f2d4)