https://gcc.gnu.org/bugzilla/show_bug.cgi?id=112412

            Bug ID: 112412
           Summary: Masked reduction functions return an unallocated array
                    when the result is empty
           Product: gcc
           Version: 14.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: libfortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: mikael at gcc dot gnu.org
  Target Milestone: ---

Non-masked reduction functions work, but their masked variant don't allocate if
the result is empty, so the result is seen as non-allocated.
See:
https://gcc.gnu.org/pipermail/fortran/2023-November/059902.html

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