[patch, fortran] ICE on automatic array of derived type with DTIO

[Jerry D via Gcc-patches]

I have committed the obvious as simple.

The master branch has been updated by Jerry DeLisle <jvdeli...@gcc.gnu.org>:

https://gcc.gnu.org/g:7e76cd96950f49ce21246d44780e972d86b2bcdd

commit r13-4862-g7e76cd96950f49ce21246d44780e972d86b2bcdd
Author: Steve Kargl <ka...@gcc.gnu.org>
Date:   Thu Dec 22 20:38:57 2022 -0800

    Remove not needed assert macro which fails.

            PR fortran/106731

    gcc/fortran/ChangeLog:

            * trans-array.cc (gfc_trans_auto_array_allocation): Remove
gcc_assert (!TREE_STATIC()).

    gcc/testsuite/ChangeLog:

            * gfortran.dg/pr106731.f90: New test.