Issue 138919
Summary [flang] Should pointer assignment with `NULL(ALLOCATABLE` target an extension?
Labels flang:frontend
Assignees
Reporter DanielCChen
    Consider the following code:
```
real, allocatable :: ra
real, pointer :: rp
rp => null(ra)
end

```

The is not conforming to the standard as the result of `null(ra)` does not have either the POINTER or the TARGET attribute.
However, it doesn't seem harmful. 
Only XLF issues an error message. If this is considered as a reasonable extension. The `Extensions.md` should be updated.
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