Fortran: Suppress wrong End Of File error with user defined IO.

	PR libfortran/105361

libgfortran/ChangeLog:

	* io/list_read.c (finish_list_read): Add a condition check for
	a user defined derived type IO operation to avoid calling the
	EOF error.

gcc/testsuite/ChangeLog:

	* gfortran.dg/pr105361.f90: New test.