[flang] Fix allocatable coarray INTENT(OUT) check (#121528)

An allocatable coarray being argument associated with a non-allocatable
INTENT(OUT) dummy argument is not an error.

Author: klausler

flang/lib/Semantics/check-call.cpp

@@ -690,7 +690,8 @@ static void CheckExplicitDataArg(const characteristics::DummyDataObject &dummy,
     }
   }
   if (actualLastObject && actualLastObject->IsCoarray() &&
-      IsAllocatable(*actualLastSymbol) && dummy.intent == common::Intent::Out &&
+      dummy.attrs.test(characteristics::DummyDataObject::Attr::Allocatable) &&
+      dummy.intent == common::Intent::Out &&
       !(intrinsic &&
           evaluate::AcceptsIntentOutAllocatableCoarray(
               intrinsic->name))) { // C846

flang/test/Semantics/call04.f90

@@ -21,10 +21,14 @@ module m
   subroutine s01a(x)
     real, allocatable, intent(out) :: x(:)
   end subroutine
+  subroutine s01c(x)
+    real, intent(out) :: x(:)
+  end subroutine
   subroutine s01b ! C846 - can only be caught at a call via explicit interface
     !ERROR: ALLOCATABLE coarray 'coarray' may not be associated with INTENT(OUT) dummy argument 'x='
     !ERROR: ALLOCATABLE dummy argument 'x=' has corank 0 but actual argument has corank 1
     call s01a(coarray)
+    call s01c(coarray) ! ok, dummy is not allocatable
   end subroutine
 
   subroutine s02(x) ! C846