[PATCH] Fix PR fortran/26994, transfer with a constant (CONST_DECL) vs the inliner

[FX Coudert]

> ChangeLog:
>
> 	* trans-expr.c (gfc_conv_expr_reference): Set TREE_STATIC on the
> 	new CONST_DECL.
>
> 	* gfortran.fortran-torture/compile/transfer-1.f90: New testcase.

OK for mainline. If I understand the PR trail correctly, the same  
patch should also be applied to 4.2 and 4.1, shouldn't it?

FX