[Bug fortran/35339] Improve translation of implied do loop in transfer

[pault at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=35339
Bug 35339 depends on bug 80945, which changed state.

Bug 80945 Summary: Invalid code with allocatable character array in READ/WRITE statement
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80945

           What    |Removed                     |Added
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             Status|NEW                         |RESOLVED
         Resolution|---                         |FIXED