Fortran: Fix ICE in allocatable finalization expression [PR125391]

2026-05-23  Paul Thomas  <pault@gcc.gnu.org>

gcc/fortran
	PR fortran/125391
	* trans.cc (gfc_assignment_finalizer_call): For finalization of
	allocatable and pointer lhs before assignment, gfc_conv_expr
	should be used with se.descriptor_only. This avoids implicit of
	set_factored_descriptor_value by gfc_conv_expr_descriptor.

gcc/testsuite/
	PR fortran/125391
	* gfortran.dg/pr125391.f90: New test.

(cherry picked from commit c9f26edda05b045d98c87d8c5dc0163f2cd0b652)