Fortran: passing of optional dummies to elemental procedures [PR113377]

gcc/fortran/ChangeLog:

	PR fortran/113377
	* trans-expr.cc (conv_dummy_value): New.
	(gfc_conv_procedure_call): Factor code for handling dummy arguments
	with the VALUE attribute in the scalar case into conv_dummy_value().
	Reuse and adjust for calling elemental procedures.

gcc/testsuite/ChangeLog:

	PR fortran/113377
	* gfortran.dg/optional_absent_10.f90: New test.