Extract NewVariableAsFunctionResolvedCallImpl into separate file

compiler/frontend/src/org/jetbrains/kotlin/resolve/calls/tower/KotlinToResolvedCallTransformer.kt

@@ -674,13 +674,6 @@ fun CandidateApplicability.toResolutionStatus(): ResolutionStatus = when (this)
     else -> ResolutionStatus.OTHER_ERROR
 }
 
-class NewVariableAsFunctionResolvedCallImpl(
-    override val variableCall: NewResolvedCallImpl<VariableDescriptor>,
-    override val functionCall: NewResolvedCallImpl<FunctionDescriptor>,
-) : VariableAsFunctionResolvedCall, ResolvedCall<FunctionDescriptor> by functionCall {
-    val baseCall get() = functionCall.resolvedCallAtom.atom.psiKotlinCall.cast<PSIKotlinCallForInvoke>().baseCall
-}
-
 fun ResolvedCall<*>.isNewNotCompleted(): Boolean {
     if (this is NewVariableAsFunctionResolvedCallImpl) {
         return !functionCall.isCompleted

compiler/frontend/src/org/jetbrains/kotlin/resolve/calls/tower/NewVariableAsFunctionResolvedCallImpl.kt

@@ -0,0 +1,22 @@
+/*
+ * Copyright 2010-2021 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.resolve.calls.tower
+
+import org.jetbrains.kotlin.descriptors.CallableDescriptor
+import org.jetbrains.kotlin.descriptors.FunctionDescriptor
+import org.jetbrains.kotlin.descriptors.ValueParameterDescriptor
+import org.jetbrains.kotlin.descriptors.VariableDescriptor
+import org.jetbrains.kotlin.resolve.calls.model.ResolvedCall
+import org.jetbrains.kotlin.resolve.calls.model.ResolvedValueArgument
+import org.jetbrains.kotlin.resolve.calls.model.VariableAsFunctionResolvedCall
+import org.jetbrains.kotlin.utils.addToStdlib.cast
+
+class NewVariableAsFunctionResolvedCallImpl(
+    override val variableCall: NewResolvedCallImpl<VariableDescriptor>,
+    override val functionCall: NewResolvedCallImpl<FunctionDescriptor>,
+) : VariableAsFunctionResolvedCall, ResolvedCall<FunctionDescriptor> by functionCall {
+    val baseCall get() = functionCall.resolvedCallAtom.atom.psiKotlinCall.cast<PSIKotlinCallForInvoke>().baseCall
+}