Fortran: error recovery on invalid CLASS(), PARAMETER declarations [PR105243]

Fortran: error recovery on invalid CLASS(), PARAMETER declarations [PR105243]

gcc/fortran/ChangeLog:

	PR fortran/103137
	PR fortran/103138
	PR fortran/103693
	PR fortran/105243
	* decl.cc (gfc_match_data_decl): Reject CLASS entity declaration
	when it is given the PARAMETER attribute.

gcc/testsuite/ChangeLog:

	PR fortran/103137
	PR fortran/103138
	PR fortran/103693
	PR fortran/105243
	* gfortran.dg/class_58.f90: Fix test.
	* gfortran.dg/class_73.f90: New test.

Co-authored-by: Steven G. Kargl <kargl@gcc.gnu.org>
(cherry picked from commit 4c233cabbe388a6b8957c1507e129090e9267ceb)