fortran: [PR125866] Fix ICE: a module procedure with an allocatable, intent(out)

Co-authored by: Steve Kargl <kargl@gcc.gnu.org>

	PR fortran/125866

gcc/fortran/ChangeLog:

	* expr.cc (is_CFI_desc): Add check for proc_name.

gcc/testsuite/ChangeLog:

	* gfortran.dg/pr125866.f90: New test.

(cherry picked from commit 2886a168e82e603f8141d5ea633a0eb0a4a58a6e)