[Committed] PR fortran/88138 -- can't initialize a derived type

[Steve Kargl]

I've committed the attached patch after testing on i586-*-freebsd
and x86_64-*-freebsd.

2019-12-15  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/88138
	* decl.c (variable_decl): Check that a derived isn't being assigned
	an incompatible entity in an initialization.
 
2019-12-15  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/88138
	* gfortran.dg/pr88138.f90: new test.
-- 
Steve
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