Add a new test to check passing %VAL to a VALUE argument

Author: ceseo

flang/test/Lower/percent-val-value-argument.f90

@@ -0,0 +1,17 @@
+! RUN: flang -fc1 -emit-hlfir %s -o - | FileCheck %s
+
+program main
+  logical::a1
+  data a1/.true./
+  call sb(%val(a1))
+! CHECK: %[[A1_ADDR:.*]] = fir.address_of(@_QFEa1) : !fir.ref<!fir.logical<4>>
+! CHECK: %[[A1_DECL:.*]]:2 = hlfir.declare %[[A1_ADDR]] {uniq_name = "_QFEa1"} : (!fir.ref<!fir.logical<4>>) -> (!fir.ref<!fir.logical<4>>, !fir.ref<!fir.logical<4>>)
+! CHECK: %[[A1_LOADED:.*]] = fir.load %[[A1_DECL]]#0 : !fir.ref<!fir.logical<4>>
+! CHECK: fir.call @_QFPsb(%[[A1_LOADED]]) fastmath<contract> : (!fir.logical<4>) -> ()
+! CHECK: func.func private @_QFPsb(%[[SB_ARG:.*]]: !fir.logical<4> {fir.bindc_name = "x1"})
+  write(6,*) "a1 = ", a1
+contains
+  subroutine sb(x1)
+    logical, value :: x1
+  end subroutine sb
+end program main