[Flang][Openmp] Fortran specific semantic checks for Allocate directive

This patch adds the following Fortran specific semantic checks for the OpenMP
Allocate directive.
1) A type parameter inquiry cannot appear in an ALLOCATE directive.
2) List items specified in the ALLOCATE directive must not have the ALLOCATABLE
attribute unless the directive is associated with an ALLOCATE statement.

Co-authored-by: Irina Dobrescu <irina.dobrescu@arm.com>

Reviewed By: kiranchandramohan

Differential Revision: https://reviews.llvm.org/D102061