[K/N] Implement instantiating of annotation class

compiler/testData/codegen/box/annotations/instances/inInlineFunction.kt

@@ -0,0 +1,31 @@
+// IGNORE_BACKEND_FIR: JVM_IR
+// IGNORE_BACKEND: JVM
+// IGNORE_BACKEND: WASM
+// DONT_TARGET_EXACT_BACKEND: JS
+// IGNORE_DEXING
+
+// WITH_RUNTIME
+// !LANGUAGE: +InstantiationOfAnnotationClasses
+
+import kotlin.test.*
+
+annotation class A(val i: Int)
+
+inline fun foo(i: Int): A = A(i)
+
+inline fun bar(f: () -> Int): A = A(f())
+
+class C {
+    fun one(): A = foo(1)
+    fun two(): A = bar { 2 }
+}
+
+fun box(): String {
+    val one = C().one()
+    val two = C().two()
+    assertEquals(1, one.i)
+    assertEquals(2, two.i)
+    assertEquals(A(1), one)
+    assertEquals(A(2), two)
+    return "OK"
+}