Fortran: passing of allocatable/pointer arguments to OPTIONAL+VALUE [PR92887]

Fortran: passing of allocatable/pointer arguments to OPTIONAL+VALUE [PR92887]

gcc/fortran/ChangeLog:

	PR fortran/92887
	* trans-expr.cc (conv_cond_temp): Helper function for creation of a
	conditional temporary.
	(gfc_conv_procedure_call): Handle passing of allocatable or pointer
	actual argument to dummy with OPTIONAL + VALUE attribute.  Actual
	arguments that are not allocated or associated are treated as not
	present.

gcc/testsuite/ChangeLog:

	PR fortran/92887
	* gfortran.dg/value_optional_1.f90: New test.