Fortran: Fix associated intrinsic with assumed rank [PR101334]

Fortran: Fix associated intrinsic with assumed rank [PR101334]

ASSOCIATE (ptr, tgt) takes as first argument also an assumed-rank array;
however, using it together with a tgt (required to be non assumed rank)
had issues for both scalar and nonscalar tgt.

	PR fortran/101334
gcc/fortran/ChangeLog:

	* trans-intrinsic.c (gfc_conv_associated): Support assumed-rank
	'pointer' with scalar/array 'target' argument.

libgfortran/ChangeLog:

	* intrinsics/associated.c (associated): Also check for same rank.

gcc/testsuite/ChangeLog:

	* gfortran.dg/associated_assumed_rank.f90: New test.