[FE] Add OptIn annotation to whitelist of annotation checker

It's valid to have `@OptIn` only on `expect` declaration.

^KT-61373

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

@@ -9,6 +9,7 @@ import org.jetbrains.kotlin.mpp.DeclarationSymbolMarker
 import org.jetbrains.kotlin.mpp.TypeAliasSymbolMarker
 import org.jetbrains.kotlin.name.ClassId
 import org.jetbrains.kotlin.name.StandardClassIds
+import org.jetbrains.kotlin.resolve.checkers.OptInNames
 import org.jetbrains.kotlin.resolve.multiplatform.ExpectActualAnnotationsIncompatibilityType as IncompatibilityType
 
 object AbstractExpectActualAnnotationMatchChecker {
@@ -20,6 +21,7 @@ object AbstractExpectActualAnnotationMatchChecker {
         StandardClassIds.Annotations.SinceKotlin,
         StandardClassIds.Annotations.Suppress,
         StandardClassIds.Annotations.WasExperimental,
+        OptInNames.OPT_IN_CLASS_ID,
     )
 
     class Incompatibility(

compiler/testData/diagnostics/tests/multiplatform/annotationMatching/skippedAnnotations.fir.kt

@@ -17,6 +17,7 @@ annotation class MyOptIn
 @MyOptIn
 @WasExperimental(MyOptIn::class)
 @kotlin.internal.RequireKotlin(version = "1.8")
+@OptIn(MyOptIn::class)
 expect fun skippedAnnotationsOnExpectOnly()
 
 // MODULE: m1-jvm()()(m1-common)

compiler/testData/diagnostics/tests/multiplatform/annotationMatching/skippedAnnotations.kt

@@ -17,6 +17,7 @@ annotation class MyOptIn
 @MyOptIn
 @WasExperimental(MyOptIn::class)
 @kotlin.internal.RequireKotlin(version = "1.8")
+@OptIn(MyOptIn::class)
 expect fun skippedAnnotationsOnExpectOnly()
 
 // MODULE: m1-jvm()()(m1-common)