[patch, committed] Fix gcc-7 regression in front-end optimization

[Thomas Koenig]

Hello world,

I have just committed the attached patch as obvious after 
regresson-testing - it fixed a rare beast, a gcc 7.4-only regression.

I have also committed the test case to trunk, to make sure that
this does not re-break.  No real need to commit to the other
branches, I think.

Regards

	Thomas

2019-05-05  Thomas Koenig  <tkoenig@gcc.gnu.org>

	PR fortran/90344
	* frontend-passes.c (create_var): Bring into sync with gcc 8.

2019-05-05  Thomas Koenig <tkoenig@gcc.gnu.org>

	PR fortran/90344
	* gfortran.dg/pr90344.f90: New test.
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