[Bug target/115038] ICE in seh_cfa_offset since 14.1.0

[reiter.christoph at gmail dot com via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=115038

--- Comment #1 from Christoph Reiter <reiter.christoph at gmail dot com> ---
Another downstream report with the same error:
https://github.com/msys2/MINGW-packages/issues/20864

I've c-reduced that as well to:

```
// gcc -c -fno-omit-frame-pointer -O2 repro.cpp
struct d {
  d();
};
struct e {
  e() : c(1.0) {}
  float c;
};
struct j {
  using ad = d;
};
class k : j {
  d g;
  e h;
};
template <typename, typename, typename, typename> using i = k;
class {
  i<int, int, int, int> f;
} a;
k b;
```