[PR92843] [OpenACC] Fix dynamic reference counting for structured 'REFCOUNT_INFINITY'

[PR92843] [OpenACC] Fix dynamic reference counting for structured 'REFCOUNT_INFINITY'

	libgomp/
	PR libgomp/92843
	* oacc-mem.c (present_create_copy, delete_copyout): Fix dynamic
	reference counting for structured 'REFCOUNT_INFINITY'.  Add some
	assertions.
	(goacc_insert_pointer, goacc_remove_pointer): Adjust accordingly.
	* testsuite/libgomp.oacc-c-c++-common/pr92843-1.c: New file.
	* testsuite/libgomp.oacc-c-c++-common/clauses-1.c: Fix OpenACC.
	* testsuite/libgomp.oacc-c-c++-common/lib-82.c: Likewise.
	* testsuite/libgomp.oacc-c-c++-common/nested-1.c: Likewise.

From-SVN: r279234