chore(codeowners): introduce codeowners file (#6988)

### Related Ticket(s) No related issue ### Description In order to take advantage of automatic reviewers, a `CODEOWNERS` file needs to be defined. This points the codeowners to the `Carbon for IBM.com members` team. The configuration for the team is to only send the review to the active fireline team, which will be changed in every sprint. ### Changelog **New** - `CODEOWNERS` file
carbon-design-system · Aug 25, 2021 · f90dfb7 · f90dfb7
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+# Carbon for IBM.com team (fireline)
+* @carbon-design-system/carbon-for-ibm-com-members