[patch, fortran] Fix for modulo checking similar to PR86045

[Jerry DeLisle]

Hi all,

Similar to Steve's fix of 'mod' checking for 86045, the attached patch 
fixes an ICE in 'modulo' when P = 0.

Mark pointed this out and greatly assisted with the patch.  I have 
regression tested and plan to commit to trunk, 8, and 7 so that we are 
in sync with the 'mod' patch.

If no objections, later today I will commit with the test case.

Regards,

Jerry

2018-09-03  Jerry DeLisle  <jvdelisle@gcc.gnu.org>

	* simplify.c (gfc_simplify_modulo): Re-arrange code to test
  	whether	'P' is zero and issue an error if it is.


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