[Patch, Fortran] PR92277 - Fix assumed-rank array with bind(C)

[Tobias Burnus]

The attached test case (w/o optional and with "this") gave an ICE as 
"*this" was passed to DECL_ARTIFICIAL and only "this" but not the 
INDIRECT_REF is a declaration. [I added optional as those often act 
slightly different, but it doesn't seem to make a difference here.]

Solution: If it is an INDIRECT_REF, check the the arg0 of it.

Note: The INDIRECT_REF not only comes about via the 
build_fold_indirect_ref_loc call in the line above "is_artificial" but 
can be produced earlier. An example is this test case.

(This is GCC 10 regression, only.)
OK for the trunk?

Tobias

PS: Review is also still pending for 
https://gcc.gnu.org/ml/fortran/2019-10/msg00237.html

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