[Bug fortran/93678] ICE in 9.2/9.2.1 not happening in previous gfortran versions

[mail.luis at web dot de]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=93678

--- Comment #3 from Luis Kornblueh <mail.luis at web dot de> ---
Thanks @kargl for simplifing my still very long case. However, a bug has been
introduced in this version.

The nested transfers cannot be split into two as the result of the first
transfer is not a character :: c(1) result, but, in the nested case a 
presumably  character :: tmp(4) array to keep an integer. which gets passed to
the outer transfer. A write another, a bit bigger case, doing things correctly.

I created a new testcase, a little bit larger, but, as I think, correct
Fortran.