[SAM with receiver] Prepare module structure to K2 implementation

plugins/sam-with-receiver/sam-with-receiver.common/build.gradle.kts

@@ -0,0 +1,20 @@
+description = "Kotlin SamWithReceiver Compiler Plugin (Common)"
+
+plugins {
+    kotlin("jvm")
+    id("jps-compatible")
+}
+
+dependencies {
+    compileOnly(project(":compiler:util"))
+    compileOnly(project(":core:compiler.common"))
+}
+
+sourceSets {
+    "main" { projectDefault() }
+    "test" { none() }
+}
+
+runtimeJar()
+javadocJar()
+sourcesJar()