[Bug fortran/92587] Compiler is unable to generate finalization wrapper

[liakhdi at ornl dot gov]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92587

--- Comment #7 from DIL <liakhdi at ornl dot gov> ---
Please download the Updated ICE reproducer as I explain in the comments above
(the reproducer archive uploaded 2020-01-30). It builds with gcc/8.x just fine,
but causes ICE in gfortranc/9.x. As I mentioned, this ICE showed up very early
in the gfortran/9.x trunk (on Jan 17, 2019 it already had this ICE).