FIR: fix OPT_IN_MARKER_ON_WRONG_TARGET (setter via parameter case)

This commit fixes FIR bootstrap compilation

compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/declaration/FirOptInMarkedDeclarationChecker.kt

@@ -29,7 +29,7 @@ object FirOptInMarkedDeclarationChecker : FirAnnotatedDeclarationChecker() {
                     reporter.reportOn(annotation.source, FirErrors.OPT_IN_MARKER_ON_WRONG_TARGET, "getter", context)
                 }
                 if (useSiteTarget == SETTER_PARAMETER ||
-                    (useSiteTarget != PROPERTY && declaration is FirValueParameter &&
+                    (useSiteTarget != PROPERTY && useSiteTarget != PROPERTY_SETTER && declaration is FirValueParameter &&
                             KotlinTarget.VALUE_PARAMETER in annotationClass.getAllowedAnnotationTargets())
                 ) {
                     reporter.reportOn(annotation.source, FirErrors.OPT_IN_MARKER_ON_WRONG_TARGET, "parameter", context)

compiler/testData/diagnostics/testsWithStdLib/experimental/incorrectTargetsForExperimentalAnnotation.kt

@@ -146,3 +146,4 @@ class Z(b: B) : Y(b) {
     override fun f() {}
 }
 
+class WithSetter(@set:E6 var withSetter: String)

compiler/testData/diagnostics/testsWithStdLib/experimental/incorrectTargetsForExperimentalAnnotation.txt

@@ -159,6 +159,14 @@ package api {
         }
     }
 
+    public final class WithSetter {
+        public constructor WithSetter(/*0*/ withSetter: kotlin.String)
+        @set:api.E6 public final var withSetter: kotlin.String
+        public open override /*1*/ /*fake_override*/ fun equals(/*0*/ other: kotlin.Any?): kotlin.Boolean
+        public open override /*1*/ /*fake_override*/ fun hashCode(): kotlin.Int
+        public open override /*1*/ /*fake_override*/ fun toString(): kotlin.String
+    }
+
     public final class Wrapper {
         public constructor Wrapper(/*0*/ foo: kotlin.Int)
         @api.E6 public final val foo: kotlin.Int