PR fortran/92470 Fixes for CFI_address

PR fortran/92470 Fixes for CFI_address

        libgfortran/
        PR fortran/92470
        * runtime/ISO_Fortran_binding.c (CFI_address): Handle non-zero
        lower_bound; update error message.
        (CFI_allocate): Fix comment typo.
        (CFI_establish): Fix identation, fix typos, don't check values of 'dv'
        argument.

        gcc/testsuite/
        PR fortran/92470
        * gfortran.dg/ISO_Fortran_binding_17.c: New.
        * gfortran.dg/ISO_Fortran_binding_17.f90: New.
        * gfortran.dg/ISO_Fortran_binding_1.c (elemental_mult_c, allocate_c,
        section_c, select_part_c): Update for CFI_{address} changes;
        add asserts.

From-SVN: r278101