https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104266

            Bug ID: 104266
           Summary: Temporaries with protected destructor are erroneously
                    permitted
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: c++
          Assignee: unassigned at gcc dot gnu.org
          Reporter: fchelnokov at gmail dot com
  Target Milestone: ---

This is invalid code currently accepted by GCC:
```
struct A {
protected:
  ~A() { }
};

struct B : A {};

int main() {
    B b{};
}
```
but rejected in Clang and MSVC, because `B b{}` during aggregate initialization
implicitly creates a temporary `A{}`, which is not allowed in the context.

Demo: https://gcc.godbolt.org/z/Yehch5PzK

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