Fortran: FIx ICE in associate with elemental function [PR118750]

2025-02-06  Paul Thomas  <pault@gcc.gnu.org>

gcc/fortran
	PR fortran/118750
	* resolve.cc (resolve_assoc_var): If the target expression has
	a rank, do not use gfc_expression_rank, since it will return 0
	if the function is elemental. Resolution will have produced the
	correct rank.

gcc/testsuite/
	PR fortran/118750
	* gfortran.dg/associate_72.f90: New test.