[Patch,fortran] Make assoicated(null-pointer-to-array,null-pointer-to-array) return .FALSE.

[Paul Thomas]

:REVIEWMAIL:
> And as Sunday bonus: Also with a patch.
>
> Tobias Burnus wrote:
>   
>> :ADDPATCH fortran:
>>
>> This fixes CP2K. Calling
>>    associated(pointer,target)
>> returned .TRUE., if both pointer and target were NULL.
>>
>> This patch fixes this in the libgfortran library.
>>
>> (As I just found out, the same problem exists also for scalars [if
>> expression added in trans-intrinsic]; this is PR 30238. I don't have the
>> time too look at it at the moment.)
>>
>> Regression tested on x86_64-unknown-linux-gnu. Ok for the trunk and gcc
>> 4.2? (Maybe also for 4.1?)
>>
>>     
OK for both

Paul