Fortran: Add missing TKR initialization to class variables [PR100097, PR100098]

Fortran: Add missing TKR initialization to class variables [PR100097, PR100098]

gcc/fortran/ChangeLog:

	PR fortran/100097
	PR fortran/100098
	* trans-array.cc (gfc_trans_class_array): New function to
	initialize class descriptor's TKR information.
	* trans-array.h (gfc_trans_class_array): Add function prototype.
	* trans-decl.cc (gfc_trans_deferred_vars): Add calls to the new
	function for both pointers and allocatables.

gcc/testsuite/ChangeLog:

	PR fortran/100097
	PR fortran/100098
	* gfortran.dg/PR100097.f90: New test.
	* gfortran.dg/PR100098.f90: New test.

(cherry picked from commit 4cfdaeb2755121ac1069f09898def56469b0fb51)