Fortran: incorrect array bounds when bound intrinsic used in decl [PR108131]

Fortran: incorrect array bounds when bound intrinsic used in decl [PR108131]

gcc/fortran/ChangeLog:

	PR fortran/108131
	* array.c (match_array_element_spec): Avoid too early simplification
	of matched array element specs that can lead to a misinterpretation
	when used as array bounds in array declarations.

gcc/testsuite/ChangeLog:

	PR fortran/108131
	* gfortran.dg/pr103505.f90: Adjust expected patterns.
	* gfortran.dg/pr108131.f90: New test.

(cherry picked from commit 6a95f0e0a06d78d94138d4c3dd64d41591197281)