Fix source information mapping in PsiSourceManager

Add tests for source information mapping

KT-17108 source information corrupted on PSI -> IR transformation

compiler/ir/ir.psi2ir/src/org/jetbrains/kotlin/psi2ir/PsiSourceManager.kt

@@ -42,7 +42,7 @@ class PsiSourceManager : SourceManager {
 
         override fun getLineNumber(offset: Int): Int {
             val index = lineStartOffsets.binarySearch(offset)
-            return if (index >= 0) index else -index - 1
+            return if (index >= 0) index else -index - 2
         }
 
         override fun getColumnNumber(offset: Int): Int {