Failures of pr93365.f90,  pr93600_1.f90 and pr93600_2.f90.
Changes made by PR94246 delete and changed code from expr.c
introduced by PR93600, the deleted code.  This broke the PR93600
test cases.  Restoring the deleted code and leaving the changed
code alone allows the cases for PR93600 and PR94246 to pass.

gcc/fortran/ChangeLog:

	PR fortran/94386
	expr.c (simplify_parameter_variable): Restore code deleted
	in PR94246.