Fortran: Fix some problems blocking associate meta-bug [PR87477]

2023-06-02  Paul Thomas  <pault@gcc.gnu.org>

gcc/fortran
	PR fortran/87477
	* parse.cc (parse_associate): Replace the existing evaluation
	of the target rank with calls to gfc_resolve_ref and
	gfc_expression_rank. Identify untyped target function results
	with structure constructors by finding the appropriate derived
	type.
	* resolve.cc (resolve_symbol): Allow associate variables to be
	assumed shape.

gcc/testsuite/
	PR fortran/87477
	* gfortran.dg/associate_54.f90 : Cope with extra error.

	PR fortran/102109
	* gfortran.dg/pr102109.f90 : New test.

	PR fortran/102112
	* gfortran.dg/pr102112.f90 : New test.

	PR fortran/102190
	* gfortran.dg/pr102190.f90 : New test.

	PR fortran/102532
	* gfortran.dg/pr102532.f90 : New test.

	PR fortran/109948
	* gfortran.dg/pr109948.f90 : New test.

	PR fortran/99326
	* gfortran.dg/pr99326.f90 : New test.