Implement the changes from P2162R2 (as a DR for C++17).

libstdc++-v3/ChangeLog:

	PR libstdc++/90943
	* include/std/variant (__cpp_lib_variant): Update value.
	(__detail::__variant::__as): New helpers implementing the
	as-variant exposition-only function templates.
	(visit, visit<R>): Use __as to upcast the variant parameters.
	* include/std/version (__cpp_lib_variant): Update value.
	* testsuite/20_util/variant/visit_inherited.cc: New test.