re PR fortran/23912 (MOD function requires same kind arguments)

re PR fortran/23912 (MOD function requires same kind arguments)

	PR fortran/23912

	* iresolve.c (gfc_resolve_dim, gfc_resolve_mod,
	gfc_resolve_modulo): When arguments have different kinds, fold
	the lower one to the largest kind.
	* check.c (gfc_check_a_p): Arguments of different kinds is not
	a hard error, but an extension.
	* simplify.c (gfc_simplify_dim, gfc_simplify_mod,
	gfc_simplify_modulo): When arguments have different kinds, fold
        the lower one to the largest kind.

	* gfortran.dg/modulo_1.f90: New test.

From-SVN: r107566