Add mode to run kapt with JVM IR, use in tests

Currently JVM IR is not supported in kapt, so almost all tests are
failing, and thus are muted with IGNORE_BACKEND.

 #KT-49682

plugins/kapt3/kapt3-compiler/testData/kotlinRunner/NestedClasses.kt

@@ -1,3 +1,5 @@
+// IGNORE_BACKEND: JVM_IR
+
 package test
 
 internal class Simple {
@@ -12,4 +14,4 @@ internal class Simple {
     companion object
 }
 
-internal annotation class MyAnnotation
+internal annotation class MyAnnotation