[J3] Allocatable function result

[Van Snyder]

8.5.3 NOTE 1 says that the result of a function whose result variable
is allocatable isn't allocatable.

Assume function F has an allocatable result variable.

I hope that, under the covers, processors don't take this so literally
that in something like

  real, allocatable :: Y(:)

  y = f(x)

they copy the value instead of faking MOVE_ALLOC.

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