https://gcc.gnu.org/bugzilla/show_bug.cgi?id=113377

--- Comment #6 from Mikael Morin <mikael at gcc dot gnu.org> ---
(In reply to anlauf from comment #4)
> 
> Note that the following scalar example also fails:
> 
"Fortunately", it is invalid.  :-)

>From 15.5.2.12 (Argument presence and restrictions on arguments not present):

An optional dummy argument that is not present is subject to the following
restrictions.
(...)
  (8) If it is allocatable, it shall not be allocated, deallocated, or supplied
as an actual argument corresponding to an optional nonallocatable dummy
argument.

In comment #4, j from one is non-present, allocatable, optional and passed to j
from two which is optional nonallocatable.

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