Fortran: improve runtime error message with ALLOCATE and ERRMSG= [PR91300]

ALLOCATE: generate different STAT,ERRMSG results for failures from
allocation of already allocated objects or insufficient virtual memory.

gcc/fortran/ChangeLog:

	PR fortran/91300
	* libgfortran.h: Define new error code LIBERROR_NO_MEMORY.
	* trans-stmt.cc (gfc_trans_allocate): Generate code for setting
	ERRMSG depending on result of STAT result of ALLOCATE.
	* trans.cc (gfc_allocate_using_malloc): Use STAT value of
	LIBERROR_NO_MEMORY in case of failed malloc.

gcc/testsuite/ChangeLog:

	PR fortran/91300
	* gfortran.dg/allocate_alloc_opt_15.f90: New test.