[CI Minutes] Create a GraphQL local resolver for "create CI Minutes plan"-call
Create a [GraphQL local resolver](https://docs.gitlab.com/ee/development/fe_guide/graphql.html#using-the-client-directive) to integrate the "create CI Minutes plan"-call into the GraphQL:
- See comment here about using `Subscriptions::CreateService.new(...)`: https://gitlab.com/gitlab-org/gitlab/-/issues/300148#note_504397238
- Using the [`/-/subscription`-endpoint](https://gitlab.com/gitlab-org/gitlab/-/blob/master/ee/app/assets/javascripts/api.js) that hits [`subscriptions_controller#create`](https://gitlab.com/gitlab-org/gitlab/-/blob/master/ee/app/controllers/subscriptions_controller.rb#43)
Details in the Epic: https://gitlab.com/groups/gitlab-org/-/epics/5391
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