[Bug fortran/46982] SIZE(TRANSFER()) as specification expression

[dominiq at lps dot ens.fr]

http://gcc.gnu.org/bugzilla/show_bug.cgi?id=46982

--- Comment #4 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
> ... So I think that the code in comment #0 is not legal.

Then, should not this PR closed as INVALID?