[pach, fortran] Fix PR 92961, ICE on division by zero error in array bounds

[Thomas Koenig]

> the attached patch fixes an ICE in an array declaration where the
> specified size came from 0/0. This is an 8/9/10 regression.

Actually, it does not fix all testcases in the PR, so some more
tweaking is still needed.

Regards

	Thomas