feat: initialize k-tv-frontend with Next.js and Tailwind CSS

- Added package.json with dependencies and scripts for development, build, and linting.
- Created postcss.config.mjs for Tailwind CSS integration.
- Added SVG assets for UI components including file, globe, next, vercel, and window icons.
- Configured TypeScript with tsconfig.json for strict type checking and module resolution.

k-tv-frontend/components/ui/spinner.tsx

@@ -0,0 +1,10 @@
+import { cn } from "@/lib/utils"
+import { Loader2Icon } from "lucide-react"
+
+function Spinner({ className, ...props }: React.ComponentProps<"svg">) {
+  return (
+    <Loader2Icon role="status" aria-label="Loading" className={cn("size-4 animate-spin", className)} {...props} />
+  )
+}
+
+export { Spinner }