feat(accordion): accordion item header

[Powerplex]

TASK: #2058

Description, Motivation and Context

Managing heading levels for Accordion items triggers. As per ARIA accordion pattern guidelines:

Each accordion header button is wrapped in an element with role [heading](https://w3c.github.io/aria/#heading) that has a value set for [aria-level](https://w3c.github.io/aria/#aria-level) that is appropriate for the information architecture of the page.

https://www.w3.org/WAI/ARIA/apg/patterns/accordion/

Types of changes

• ✨ New feature (non-breaking change which adds functionality)

[codecov]

Codecov Report

Attention: Patch coverage is 50.00000% with 3 lines in your changes missing coverage. Please review.

Project coverage is 97.56%. Comparing base (309ec9b) to head (bef11fc).
Report is 2 commits behind head on main.

Files	Patch %	Lines
...s/components/accordion/src/AccordionItemHeader.tsx	40.00%	3 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #2245      +/-   ##
==========================================
- Coverage   97.61%   97.56%   -0.05%     
==========================================
  Files         759      760       +1     
  Lines        6000     6006       +6     
  Branches     2098     2136      +38     
==========================================
+ Hits         5857     5860       +3     
- Misses        141      144       +3     
  Partials        2        2              

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