[Bug target/110313] [14 Regression] GCN Fiji reload ICE in 'process_alt_operands'

[ams at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110313

--- Comment #1 from Andrew Stubbs <ams at gcc dot gnu.org> ---
This ICE also affect the following standalone test failures (raw amdgcn, no
offloading):

gfortran.dg/assumed_rank_21.f90
gfortran.dg/finalize_38.f90
gfortran.dg/finalize_38a.f90