Fortran: avoid obsolescence warning for COMMON with submodule [PR111880]

gcc/fortran/ChangeLog:

	PR fortran/111880
	* resolve.cc (resolve_common_vars): Do not call gfc_add_in_common
	for symbols that are USE associated or used in a submodule.

gcc/testsuite/ChangeLog:

	PR fortran/111880
	* gfortran.dg/pr111880.f90: New test.