OpenMP/Fortran: Fix defaultmap(none) issue with dummy procedures [PR114283]

Dummy procedures look similar to variables but aren't - neither in Fortran
nor in OpenMP. As the middle end sees PARM_DECLs, mark them as predetermined
firstprivate for mapping (as already done in gfc_omp_predetermined_sharing).

This does not address the isses related to procedure pointers, which are
still discussed on spec level [see PR].

	PR fortran/114283

gcc/fortran/ChangeLog:

	* trans-openmp.cc (gfc_omp_predetermined_mapping): Map dummy
	procedures as firstprivate.

libgomp/ChangeLog:

	* testsuite/libgomp.fortran/declare-target-indirect-4.f90: New test.