[patch, fortran] Fix PR 83540

[Thomas Koenig]

Hello world,

this rather self-explanatory patch makes sure we don't get an error
using reallocation on assignment for inlining matmul when
we don't have reallocation on assignment.

Regression-tested. OK for trunk?

Regards

	Thomas

2017-12-25  Thomas Koenig  <tkoenig@gcc.gnu.org>

         PR fortran/83540
         * frontend-passes.c (create_var): If an array to be created
         has unknown size and -fno-realloc-lhs is in effect,
         return NULL.

2017-12-25  Thomas Koenig  <tkoenig@gcc.gnu.org>

         PR fortran/83540
         * gfortran.dg/inline_matmul_20.f90: New test.
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