Construct a CreateAssociatedTokenAccountIdempotent instruction
Creates an associated token account for the given wallet address and token mint,
if it doesn't already exist. Returns an error if the account exists,
but with a different owner.
Parameters
mint: PublicKey
Mint for the account
owner: PublicKey
Owner of the new account
allowOwnerOffCurve: boolean = true
Allow the owner account to be a PDA (Program Derived Address)
Construct a CreateAssociatedTokenAccountIdempotent instruction
Creates an associated token account for the given wallet address and token mint, if it doesn't already exist. Returns an error if the account exists, but with a different owner.