re PR fortran/71717 (A gfortran silent "wrong code" bug in the transition from 4.9.0 -> 4.9.1, using OpenMP.)

	PR fortran/71717
	* trans-openmp.c (gfc_omp_privatize_by_reference): Return false
	for GFC_DECL_ASSOCIATE_VAR_P with POINTER_TYPE.

	* testsuite/libgomp.fortran/associate3.f90: New test.

From-SVN: r237916