[Bug fortran/48997] Don't use allocatable arrays for function elimination

[tkoenig at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=48997
Bug 48997 depends on bug 48025, which changed state.

Bug 48025 Summary: Unnecessary function evaluations in arguments to size and 
ubound
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=48025

           What    |Removed                     |Added
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             Status|NEW                         |RESOLVED
         Resolution|---                         |WONTFIX