[SAM with receiver] Prepare module structure to K2 implementation

plugins/sam-with-receiver/sam-with-receiver.k1/build.gradle.kts

@@ -0,0 +1,22 @@
+description = "Kotlin SamWithReceiver Compiler Plugin (K1)"
+
+plugins {
+    kotlin("jvm")
+    id("jps-compatible")
+}
+
+dependencies {
+    compileOnly(project(":compiler:frontend"))
+    compileOnly(project(":compiler:frontend.java"))
+    compileOnly(intellijCore())
+}
+
+sourceSets {
+    "main" { projectDefault() }
+    "test" { projectDefault() }
+}
+
+runtimeJar()
+sourcesJar()
+javadocJar()
+

plugins/sam-with-receiver/sam-with-receiver.k1/src/org/jetbrains/kotlin/samWithReceiver/SamWithReceiverResolverExtension.kt

@@ -0,0 +1,22 @@
+/*
+ * Copyright 2010-2022 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.samWithReceiver
+
+import org.jetbrains.kotlin.descriptors.ClassDescriptor
+import org.jetbrains.kotlin.descriptors.FunctionDescriptor
+import org.jetbrains.kotlin.extensions.AnnotationBasedExtension
+import org.jetbrains.kotlin.resolve.sam.SamWithReceiverResolver
+import org.jetbrains.kotlin.psi.KtModifierListOwner
+
+class SamWithReceiverResolverExtension(
+    private val annotations: List<String>
+) : SamWithReceiverResolver, AnnotationBasedExtension {
+    override fun getAnnotationFqNames(modifierListOwner: KtModifierListOwner?) = annotations
+
+    override fun shouldConvertFirstSamParameterToReceiver(function: FunctionDescriptor): Boolean {
+        return (function.containingDeclaration as? ClassDescriptor)?.hasSpecialAnnotation(null) ?: false
+    }
+}