fortran: Move clobbers after evaluation of all arguments [PR106817]

fortran: Move clobbers after evaluation of all arguments [PR106817]

For actual arguments whose dummy is INTENT(OUT), we used to generate
clobbers on them at the same time we generated the argument reference
for the function call.  This was wrong if for an argument coming
later, the value expression was depending on the value of the just-
clobbered argument, and we passed an undefined value in that case.

With this change, clobbers are collected separatedly and appended
to the procedure call preliminary code after all the arguments have been
evaluated.

	PR fortran/106817

gcc/fortran/ChangeLog:

	* trans-expr.cc (gfc_conv_procedure_call): Collect all clobbers
	to their own separate block.  Append the block of clobbers to
	the procedure preliminary block after the argument evaluation
	codes for all the arguments.

gcc/testsuite/ChangeLog:

	* gfortran.dg/intent_optimize_4.f90: New test.

(cherry picked from commit 29919bf3b6449bafd02e795abbb1966e3990c1fc)