Fortran: always reject alternate return specifier as argument of intrinsics

Fortran: always reject alternate return specifier as argument of intrinsics

The intrinsics MOVE_ALLOC, C_F_POINTER, and C_F_PROCPOINTER require
deferred checks of part of their actual argument types which may be of
"any" type.  This however excludes alternate return specifiers which
therefore must be unconditionally rejected for all standard intrinsics.

gcc/fortran/ChangeLog:

	PR fortran/99256
	* intrinsic.c: Do not check formal argument type when checking
	arguments of intrinsics for alternate return specifiers.

gcc/testsuite/ChangeLog:

	PR fortran/99256
	* gfortran.dg/altreturn_11.f90: New test.