[Bug fortran/92990] INVALID code with NULLIFY – partially misleading error message "If bounds remapping is specified at (1), the pointer target shall not be NULL"

[anlauf at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92990

--- Comment #2 from anlauf at gcc dot gnu.org ---
Patch cleaned up and with adjusted error message at

https://gcc.gnu.org/ml/fortran/2019-12/msg00182.html