[patch v2] Fortran: fix sm computation in CFI_allocate [PR93524]

[Sandra Loosemore]

On 6/21/21 5:42 AM, Tobias Burnus wrote:
> On 21.06.21 08:05, Sandra Loosemore wrote:
> 
>> I ran into this bug in CFI_allocate while testing something else and 
>> then realized there was already a PR open for it.  It seems like an 
>> easy fix, and I've used Tobias's test case from the issue more or less 
>> verbatim.
>>
>> There were some other bugs added on to this issue but I think they 
>> have all been fixed already except for this one.
>>
>> OK to check in?
> OK – but see some comments below.

Revised patch attached.  How's this one?

-Sandra
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