FIR: report WRONG_ANNOTATION_TARGET(_WITH_USE_SITE_TARGET) on declarations

compiler/fir/analysis-tests/testData/resolve/annotationUsedAsAnnotationArgument.kt

@@ -12,8 +12,8 @@ annotation class Ann2
 @Retention(AnnotationRetention.SOURCE)
 annotation class Ann3(val arg: Int, val s: String)
 
-@Ann3(
+<!WRONG_ANNOTATION_TARGET!>@Ann3(
     <!ANNOTATION_USED_AS_ANNOTATION_ARGUMENT!>@Ann3(
         <!ANNOTATION_USED_AS_ANNOTATION_ARGUMENT!>@Ann<!> 5, ""
     )<!> <!ANNOTATION_USED_AS_ANNOTATION_ARGUMENT!>@Ann2<!> 1, ""
-) val a = 0
+)<!> val a = 0