https://gcc.gnu.org/bugzilla/show_bug.cgi?id=84006

--- Comment #4 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
> Looks valid to me.
>
> F2018, 16.9.184 STORAGE_SIZE (A [, KIND])
>
> 3 Arguments.
> A shall be a data object of any type. If it is polymorphic it shall not
> be an undefined pointer. If it is unlimited polymorphic or has
> any deferred type parameters, it shall not be an unallocated
> allocatable variable or a disassociated or undefined pointer.

AFAIU

  class(t), allocatable :: t_alloc(:)
  rslt = storage_size(t_alloc)

t_alloc is unallocated, hence the code is invalid.

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