Revit will assign a footprint representation to an annotation geometric subcontext

The footprint representation should instead be assigned to a footprint geometric subcontext. This effectively renders Revit unable to store annotations properly for 2D IFC viewing.

Locate the code that assigns a footprint representation to an annotation geometric subcontext and trace how the footprint geometric subcontext is represented for IFC export. Reproduce or inspect the 2D IFC viewing case, then verify that annotations are stored with the footprint representation in the correct subcontext.

Written by the indexing model from the issue text.