Fortran: ICE due to missing locus with data statement for coarray [PR99838]

	PR fortran/99838

gcc/fortran/ChangeLog:

	* data.cc (gfc_assign_data_value): For a new initializer use the
	location from the constructor as fallback.

gcc/testsuite/ChangeLog:

	* gfortran.dg/coarray_data_2.f90: New test.

(cherry picked from commit 0768ec0d32f570b1db13ca41b0a1506275c44053)