[flang] Fix the extent calculation when upper bounds are less than lower bounds

When the upper bound is less than the lower bound, the extent is zero.  This is
specified in section 8.5.8.2, paragraph 3.

Note that similar problems exist in the lowering code.  This change only fixes
the problem for the front end.

I also added a test.

Differential Revision: https://reviews.llvm.org/D107832