v1.17: Burn fees collected into invalid accounts (backport of #33887)

[mergify]

This is an automatic backport of pull request #33887 done by Mergify.
Cherry-pick of ebe8afb has failed:

On branch mergify/bp/v1.17/pr-33887
Your branch is up to date with 'origin/v1.17'.

You are currently cherry-picking commit ebe8afb0c3.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   runtime/benches/accounts.rs
	new file:   runtime/src/bank/fee_distribution.rs
	modified:   runtime/src/bank/serde_snapshot.rs
	modified:   sdk/src/feature_set.rs

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   runtime/src/bank.rs
	both modified:   runtime/src/bank/tests.rs

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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[codecov]

Codecov Report

Merging #33951 (902762f) into v1.17 (1d2609e) will increase coverage by 0.0%.
The diff coverage is 97.8%.

@@           Coverage Diff            @@
##            v1.17   #33951    +/-   ##
========================================
  Coverage    81.8%    81.8%            
========================================
  Files         802      803     +1     
  Lines      217637   217862   +225     
========================================
+ Hits       178131   178350   +219     
- Misses      39506    39512     +6     

[HaoranYi]

lgtm