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Add `c_devloc` as intrinsic and inline it during lowering. `c_devloc` is used in CUDA Fortran to get the address of device variables. For the moment, we borrow almost all semantic checks from `c_loc` except for the pointer or target restriction. The specifications of `c_devloc` are are pretty vague and we will relax/enforce the restrictions based on library and apps usage comparing them to the reference compiler.