[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

core/compiler.common/src/org/jetbrains/kotlin/mpp/SourceElementMarker.kt

@@ -0,0 +1,14 @@
+/*
+ * Copyright 2010-2023 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.mpp
+
+/**
+ * Common interface, which stores a link to a source element of declaration or type reference (or null, if no source).
+ * The idea is similar to [DeclarationSymbolMarker], but it doesn't fit, because
+ * sources of type references also must be supported, which are not declarations.
+ * Used in [org.jetbrains.kotlin.resolve.calls.mpp.AbstractExpectActualAnnotationMatchChecker].
+ */
+interface SourceElementMarker