[Patch, Fortran] PR32936 - Allocate's STAT & function result

[Tobias Burnus]

:ADDPATCH fortran:

The ALLOCATE's STAT actual argument must be a variable; however, the
check did not properly do so and thus function names which are return
variables were rejected.

I fixed this and enhanced the check a bit.

Additionally, I was a bit surprised that  "allocated(pointer)" gave the
error that "pointer" needs to be an array; it took me a while that I
realized that it needs to have an allocatable and not a pointer [I
should have used associated()]. I therefore suggest to change the order
of the checks.

Build and regression tested with no failure.
Ok for the trunk?

Tobias
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