PR fortran/98284 - ICE in get_array_index

Reject DATA elements with the ALLOCATABLE attribute also when they are
components of a derived type.

gcc/fortran/ChangeLog:

	PR fortran/98284
	* resolve.c (check_data_variable): Reject DATA elements with the
	ALLOCATABLE attribute.

gcc/testsuite/ChangeLog:

	PR fortran/98284
	* gfortran.dg/pr98284.f90: New test.