[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

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt

@@ -38,6 +38,13 @@ object AbstractExpectActualAnnotationMatchChecker {
          */
         val expectSymbol: DeclarationSymbolMarker,
         val actualSymbol: DeclarationSymbolMarker,
+
+        /**
+         * Link to source code element (possibly holding null, if no source) from actual declaration
+         * where mismatched actual annotation is set (or should be set if it is missing).
+         * Needed for the implementation of IDE intention.
+         */
+        val actualAnnotationTargetElement: SourceElementMarker,
         val type: IncompatibilityType<ExpectActualMatchingContext.AnnotationCallInfo>,
     )
 
@@ -122,7 +129,7 @@ object AbstractExpectActualAnnotationMatchChecker {
         return expectParams.zip(actualParams).firstNotNullOfOrNull { (expectParam, actualParam) ->
             areAnnotationsSetOnDeclarationsCompatible(expectParam, actualParam)?.let {
                 // Write containing declarations into diagnostic
-                Incompatibility(expectSymbol, actualSymbol, it.type)
+                Incompatibility(expectSymbol, actualSymbol, actualParam.getSourceElement(), it.type)
             }
         }
     }
@@ -150,6 +157,7 @@ object AbstractExpectActualAnnotationMatchChecker {
                 return Incompatibility(
                     expectSymbol,
                     actualSymbol,
+                    actualSymbol.getSourceElement(),
                     IncompatibilityType.MissingOnActual(expectAnnotation)
                 )
             }
@@ -163,7 +171,7 @@ object AbstractExpectActualAnnotationMatchChecker {
                     // In the case of repeatable annotations, we can't choose on which to report
                     IncompatibilityType.MissingOnActual(expectAnnotation)
                 }
-                return Incompatibility(expectSymbol, actualSymbol, incompatibilityType)
+                return Incompatibility(expectSymbol, actualSymbol, actualSymbol.getSourceElement(), incompatibilityType)
             }
         }
         return null

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/ExpectActualMatchingContext.kt

@@ -213,4 +213,6 @@ interface ExpectActualMatchingContext<T : DeclarationSymbolMarker> : TypeSystemC
         actualMember: DeclarationSymbolMarker,
         checkClassScopesCompatibility: Boolean,
     ): Map<out DeclarationSymbolMarker, ExpectActualCompatibility<*>>
+
+    fun DeclarationSymbolMarker.getSourceElement(): SourceElementMarker
 }