https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104625

--- Comment #6 from anlauf at gcc dot gnu.org ---
Steve Lionel of Intel confirmed that the code is valid, and that if X is
polymorphic, so is (X):

community.intel.com/t5/Intel-Fortran-Compiler/SELECT-TYPE-statement-and-parenthesized-selector/m-p/1537256#M168843

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