Fortran: fix issue with impure elemental subroutine and interface [PR119656]

Fortran: fix issue with impure elemental subroutine and interface [PR119656]

	PR fortran/119656

gcc/fortran/ChangeLog:

	* interface.cc (gfc_compare_actual_formal): Fix front-end memleak
	when searching for matching interfaces.
	* trans-expr.cc (gfc_conv_procedure_call): If there is a formal
	dummy corresponding to an absent argument, use its type, and only
	fall back to inferred type otherwise.

gcc/testsuite/ChangeLog:

	* gfortran.dg/optional_absent_13.f90: New test.