[PSI] Don't calculate ClassIds for local classes in call elements

- The fix uses relevant logic from  `getNonLocalContainingDeclaration`.
- The annotation entry case is covered by `KtCallElement` because
  `KtAnnotationEntry` is a subtype of it.
- KT-66038 is fixed by this because the static declaration provider only
  indexes non-local classes.

^KT-66038 fixed

analysis/low-level-api-fir/testData/classId/localClassInsideUnclosedAnnotation.kt

@@ -1,3 +1,3 @@
 // KT-24323
 @Retention(AnnotationRetention.RUNTIME
-annotation /* ClassId: /Validation */class Validation()
+annotation /* ClassId: null */class Validation()