refactor: extract ManuallyReportedException to :common

[criticalAY]

Purpose / Description

Extract ManuallyReportedException to common, one step closer to our clean goal

Fixes

• Fixes part of Architecture Discussion: Module Extraction #20737

Approach

See commit

How Has This Been Tested?

Local build

Learning (optional, can help others)

NA

Checklist

Please, go through these checks before submitting the PR.

• You have a descriptive commit message with a short title (first line, max 50 chars).
• You have commented your code, particularly in hard-to-understand areas
• You have performed a self-review of your own code
• UI changes: include screenshots of all affected screens (in particular showing any new or changed strings)
• UI Changes: You have tested your change using the Google Accessibility Scanner