Fortran: Fix a gimplifier ICE/wrong result with finalization [PR36337]

Fortran: Fix a gimplifier ICE/wrong result with finalization [PR36337]

2024-03-29  Paul Thomas  <pault@gcc.gnu.org>

gcc/fortran
	PR fortran/36337
	PR fortran/110987
	PR fortran/113885
	* trans-expr.cc (gfc_trans_assignment_1): Place finalization
	block before rhs post block for elemental rhs.
	* trans.cc (gfc_finalize_tree_expr): Check directly if a type
	has no components, rather than the zero components attribute.
	Treat elemental zero component expressions in the same way as
	scalars.

gcc/testsuite/
	PR fortran/113885
	* gfortran.dg/finalize_54.f90: New test.
	* gfortran.dg/finalize_55.f90: New test.

gcc/testsuite/
	PR fortran/110987
	* gfortran.dg/finalize_56.f90: New test.