[FIR] move deprecation calculation to COMPILER_REQUIRED_ANNOTATIONS phase

Also, this change adds SinceKotlin and Java.Deprecated to this phase
It fixes some problems with API_NOT_AVAILABLE, so now it is closer to K1

^KT-57648 Fixed
^KT-55723 Fixed

compiler/testData/diagnostics/tests/sourceCompatibility/apiVersion/annotations.fir.kt

@@ -6,6 +6,6 @@ annotation class Anno1(val s: String)
 annotation class Anno2 @SinceKotlin("1.1") constructor()
 
 
-@Anno1("")
+@<!API_NOT_AVAILABLE!>Anno1<!>("")
 @<!UNRESOLVED_REFERENCE!>Anno2<!>
 fun t1() {}