[Patch, Fortran] PR54958 - Allow ac-implied-do and data-implied-do with INTENT(IN)

[Tobias Burnus]

gfortran's INTENT(IN) check was too strict for "do" variables. While a 
variable in the normal do-stmt and in an io-implied-do is in the scope 
and, hence, the variable may not be modified for a nonpointer intent(in) 
variable.

However, ac-implied-do and data-implied-do live in their own scope and 
hence INTENT(IN) doesn't apply to them. (Neither does it apply to the 
FORALL/DO CONCURRENT index-name, but that was already handled correctly.)

Build and regtested on x86-64-linux.
OK for the trunk?

Tobias
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