[Bug fortran/104272] finalizer gets called during allocate

[Paul Richard Thomas via Fortran]

Hi Harald,

Committed with the coding error that you spotted put right.

commit r13-7181-gb0e85485fbf042abccee5c0a9eb499da386c8db3

I will build up a composite finalization patch for 12-branch in the coming
days. However, I still have one of Andrew Benson's bugs to put right before
I do that.

Regards

Paul