[gfortran] PR fortran/23912

[FX Coudert]

> I can't test this for another 24 hours.  Does a warning
> message get issued upon conversation?  It should.  Also,
> there are no testsuite programs.

A warning ("Extension: ...") is issued upon conversion. I have a 
testcase on my laptop (not available atm) that I will commit with the patch.

As for the patch itself, here is an updated version that fixes a glitch 
with DIM/MOD/MODULO as specifics (that is, gfc_resolve_foo(f,a,b) can be 
called with b==NULL even if the second argument is mandatory).

FX
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