Fortran: fix issues with rank-2 deferred-length character arrays [PR108581]

	PR fortran/108581

gcc/fortran/ChangeLog:

	* trans-array.cc (gfc_conv_expr_descriptor): Take the dynamic
	string length into account when deriving the dataptr offset for
	a deferred-length character array.

gcc/testsuite/ChangeLog:

	* gfortran.dg/deferred_character_39.f90: New test.

(cherry picked from commit 749af11149623dbf9ba026fd98bd7f31409fdaed)
2 files changed