Fortran: fix passing of zero-sized array arguments to procedures [PR86277]

gcc/fortran/ChangeLog:

	PR fortran/86277
	* trans-array.cc (gfc_trans_allocate_array_storage): When passing a
	zero-sized array with fixed (= non-dynamic) size, allocate temporary
	by the caller, not by the callee.

gcc/testsuite/ChangeLog:

	PR fortran/86277
	* gfortran.dg/zero_sized_14.f90: New test.
	* gfortran.dg/zero_sized_15.f90: New test.

Co-authored-by: Mikael Morin <mikael@gcc.gnu.org>