[FE, IR] Store PsiElement for mismatched annotation's actual target

There is IDE quick fix which suggests to copy mismatched annotation
from `expect` to `actual` (see KTIJ-26633). It needs to find
`actual` PsiElement where to add annotation. Before previous commit, it
was easy - just get source of `Incompatibility.actualSymbol`.
After previous commit, the problem might be in value parameter, while
`actualSymbol` would contain function symbol. This is solved by adding
new field `Incompatibility.actualAnnotationTargetElement`.

`SourceElementMarker` introduced, because it's needed to be used in
abstract checker. Existing `DeclarationSymbolMarker` doesn't fit
because in next PR for this issue annotations set on types will be reported,
and types are not declarations.

^KT-60671

analysis/analysis-api-fir/analysis-api-fir-generator/src/org/jetbrains/kotlin/analysis/api/fir/generator/HLDiagnosticConverter.kt

@@ -214,6 +214,14 @@ internal object FirToKtConversionCreator {
                 "org.jetbrains.kotlin.psi"
             )
         ),
+        KtSourceElement::class to HLFunctionCallConversion(
+            "({0} as? KtPsiSourceElement)?.psi",
+            PsiElement::class.createType(nullable = true),
+            importsToAdd = listOf(
+                "org.jetbrains.kotlin.psi",
+                "org.jetbrains.kotlin.KtPsiSourceElement"
+            )
+        ),
     )
 
     private val typeMapping: Map<KClass<*>, HLFunctionCallConversion> = mapOf(