[Patch] Fortran: Fix gfc_conv_gfc_desc_to_cfi_desc with NULL [PR104126]

[Tobias Burnus]

Pre-remark: Related NULL, there some accepts-invalid issues, not addressed in this
patch. See https://gcc.gnu.org/PR104819

This patch fixes an ICE (12 regression) with NULL() that has no MOLD argument.

OK for mainline?

Tobias
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