This PR moves `MCP::Annotations` from lib/mcp.rb to lib/mcp/annotations.rb for better organization,
following the pattern used for other classes such as `Tool::Annotations`.
This PR also adds the missing `last_modified` attribute to `MCP::Annotations`:
https://github.com/modelcontextprotocol/modelcontextprotocol/blob/main/schema/2025-11-25/schema.ts#L1701-L1736
It also adds a `to_h` method for serialization and includes comprehensive test coverage.
NOTE: This code is unused within the ruby-sdk repository, but it is kept for compatibility, as it may be used by users.
