bpo-31095: Fix potential crash during GC (GH-3197)

(cherry picked from commit a6296d34a478b4f697ea9db798146195075d496c)
diff --git a/Objects/setobject.c b/Objects/setobject.c
index b3ca643..0c69fac 100644
--- a/Objects/setobject.c
+++ b/Objects/setobject.c
@@ -549,6 +549,7 @@
 {
     register setentry *entry;
     Py_ssize_t fill = so->fill;
+    /* bpo-31095: UnTrack is needed before calling any callbacks */
     PyObject_GC_UnTrack(so);
     Py_TRASHCAN_SAFE_BEGIN(so)
     if (so->weakreflist != NULL)
@@ -811,6 +812,8 @@
 static void
 setiter_dealloc(setiterobject *si)
 {
+    /* bpo-31095: UnTrack is needed before calling any callbacks */
+    _PyObject_GC_UNTRACK(si);
     Py_XDECREF(si->si_set);
     PyObject_GC_Del(si);
 }