[flang] Lower allocate and deallocate statements

This patch add the lowering for the allocate
and the deallocate statements.

This patch is part of the upstreaming effort from fir-dev branch.

Reviewed By: PeteSteinfeld

Differential Revision: https://reviews.llvm.org/D121146



Co-authored-by: Eric Schweitz <eschweitz@nvidia.com>
Co-authored-by: Jean Perier <jperier@nvidia.com>
Co-authored-by: V Donaldson <vdonaldson@nvidia.com>