[FE] Skip more special annotations in KMP annotation matching

Many errors are reported in stdlib with these annotations
(SinceKotlin, Deprecated, so on).
But having them only on expect is a valid case. E.g. SinceKotlin added
if some old platform-specific API becomes commonized.

^KT-58551

compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt

@@ -26,6 +26,7 @@ import org.jetbrains.kotlin.name.ClassId
 import org.jetbrains.kotlin.name.Name
 import org.jetbrains.kotlin.resolve.calls.mpp.ExpectActualMatchingContext
 import org.jetbrains.kotlin.resolve.calls.mpp.ExpectActualMatchingContext.AnnotationCallInfo
+import org.jetbrains.kotlin.resolve.checkers.OptInNames
 import org.jetbrains.kotlin.types.AbstractTypeChecker
 import org.jetbrains.kotlin.types.TypeCheckerState
 import org.jetbrains.kotlin.types.Variance
@@ -467,10 +468,14 @@ internal abstract class IrExpectActualMatchingContext(
             get() = irElement.type.getClass()?.classId
 
         override val isRetentionSource: Boolean
-            get() {
-                val annotationClass = irElement.symbol.owner.parent as? IrClass ?: return false
-                return annotationClass.getAnnotationRetention() == KotlinRetention.SOURCE
-            }
+            get() = getAnnotationClass()?.getAnnotationRetention() == KotlinRetention.SOURCE
+
+        override val isOptIn: Boolean
+            get() = getAnnotationClass()?.hasAnnotation(OptInNames.REQUIRES_OPT_IN_FQ_NAME) ?: false
+
+        private fun getAnnotationClass(): IrClass? {
+            return irElement.symbol.owner.parent as? IrClass
+        }
     }
 
     override val DeclarationSymbolMarker.hasSourceAnnotationsErased: Boolean