[gfortran] Fixed cray_pointers_2.f90 aliasing issues.

The test started failing after llvm/llvm-project#140803
The issue is that the Cray pointee and the underlying storage
are both accessed in subroutines violating Fortran aliasing rules
for the dummy arguments.

GCC tried to "solve" that by using `-fno-inline` option, but
it should be better to make the aliasing explicit with proper `TARGET`
attribute placement.

Author: vzakhari

Fortran/gfortran/regression/cray_pointers_2.f90

@@ -3474,6 +3474,19 @@ end subroutine ptr13
 
 ! Test the passing of pointers and pointees as parameters
 subroutine parmtest
+  interface
+     subroutine parmptr(ipointer,intarr,n,m)
+       integer :: n,m
+       integer, target :: intarr(m,n)
+       pointer (ipointer,newpte)
+       integer, target :: newpte(m,n)
+     end subroutine parmptr
+     subroutine parmpte(pointee,intarr,n,m)
+       integer :: n,m
+       integer, target :: pointee (m,n)
+       integer, target :: intarr (m,n)
+     end subroutine parmpte
+  end interface
   integer, parameter :: n = 12
   integer, parameter :: m = 13
   integer iarray(m,n)
@@ -3491,9 +3504,9 @@ subroutine parmptr(ipointer,intarr,n,m)
   common /errors/errors(400)
   logical :: errors, intne
   integer :: n,m,i,j
-  integer intarr(m,n)
+  integer, target :: intarr(m,n)
   pointer (ipointer,newpte)
-  integer newpte(m,n)
+  integer, target :: newpte(m,n)
   ! write(*,*) "loc(newpte)",loc(newpte)
   ! write(*,*) "loc(intarr)",loc(intarr) 
   ! write(*,*) "loc(newpte(1,1))",loc(newpte(1,1))
@@ -3522,8 +3535,8 @@ subroutine parmpte(pointee,intarr,n,m)
   common /errors/errors(400)
   logical :: errors, intne
   integer :: n,m,i,j
-  integer pointee (m,n)
-  integer intarr (m,n)
+  integer, target :: pointee (m,n)
+  integer, target :: intarr (m,n)
   !  write(*,*) "loc(pointee)",loc(pointee)
   !  write(*,*) "loc(intarr)",loc(intarr)
   !  write(*,*) "loc(pointee(1,1))",loc(pointee(1,1))