@FILE:FileAnnotation(String(file annotation))
owner -> FirFileSymbol fileAnnotationsWithoutPackage.kt
context -> FirFileSymbol fileAnnotationsWithoutPackage.kt

@FILE:Annotation1(String(foo))
owner -> FirFileSymbol fileAnnotationsWithoutPackage.kt
context -> FirFileSymbol fileAnnotationsWithoutPackage.kt

@FILE:Annotation2()
owner -> FirFileSymbol fileAnnotationsWithoutPackage.kt
context -> FirFileSymbol fileAnnotationsWithoutPackage.kt

@WithouTarget(String(argument))
owner -> FirDanglingModifierSymbol
context -> FirDanglingModifierSymbol from FirFileSymbol fileAnnotationsWithoutPackage.kt
