* gfortran.dg/pr92178.f90: New test.
Note, in gfc_conv_procedure_call() there are 3 blocks of
code that deal with the deallocation of actual arguments
assocated with intent(out) dummy arguments. The patch
affects the first and third blocks. The 2nd block, lines
6071-6111, concerns CLASS and finalization. I use neither,
so have no idea what Fortran requires. More importantly,
I have very little understanding of gfortran's internal
implementation for CLASS and finalization. Someone who
cares about CLASS and finalization will need to consider
how to possibly fix a possible issue.