add new system file

hc

2024-02-20 102a0743326a03cd1a1202ceda21e175b7d3575c

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# SPDX-License-Identifier: GPL-2.0
obj-$(CONFIG_ION)    += ion.o ion_buffer.o ion_dma_buf.o ion_heap.o
CFLAGS_ion_buffer.o     = -I$(src)
obj-y            += heaps/