fix(cloudformation-include): can't use CFN intrinsics in Tags (#30515)

### Issue # (if applicable)

Closes #27594.

### Reason for this change

Templates that use intrinsics in resource Tags cannot be used with CFN Include. 

### Description of changes

Modifed the CFN Parser to not choke on Intrinsics found in resource Tags. 

### Description of how you validated changes

Unit tests.

### Checklist
- [x] My code adheres to the [CONTRIBUTING GUIDE](https://github.com/aws/aws-cdk/blob/main/CONTRIBUTING.md) and [DESIGN GUIDELINES](https://github.com/aws/aws-cdk/blob/main/docs/DESIGN_GUIDELINES.md)

----

*By submitting this pull request, I confirm that my contribution is made under the terms of the Apache-2.0 license*

packages/@aws-cdk-testing/framework-integ/test/cloudformation-include/test/integ.resource-tags-wtih-intrinsics.js.snapshot/Stack.template.json

@@ -0,0 +1,77 @@
+{
+ "Parameters": {
+  "Param": {
+   "Type": "CommaDelimitedList",
+   "Default": "key,value"
+  },
+  "BootstrapVersion": {
+   "Type": "AWS::SSM::Parameter::Value<String>",
+   "Default": "/cdk-bootstrap/hnb659fds/version",
+   "Description": "Version of the CDK Bootstrap resources in this environment, automatically retrieved from SSM Parameter Store. [cdk:skip]"
+  }
+ },
+ "Conditions": {
+  "ShouldIncludeTag": {
+   "Fn::Equals": [
+    2,
+    2
+   ]
+  }
+ },
+ "Resources": {
+  "Bucket": {
+   "Type": "AWS::S3::Bucket",
+   "Properties": {
+    "BucketName": "cdk-integ-cfn-include-bucket2",
+    "Tags": [
+     {
+      "Fn::If": [
+       "ShouldIncludeTag",
+       {
+        "Key": {
+         "Fn::Select": [
+          0,
+          {
+           "Ref": "Param"
+          }
+         ]
+        },
+        "Value": "TagValue"
+       },
+       {
+        "Ref": "AWS::NoValue"
+       }
+      ]
+     }
+    ]
+   }
+  }
+ },
+ "Rules": {
+  "CheckBootstrapVersion": {
+   "Assertions": [
+    {
+     "Assert": {
+      "Fn::Not": [
+       {
+        "Fn::Contains": [
+         [
+          "1",
+          "2",
+          "3",
+          "4",
+          "5"
+         ],
+         {
+          "Ref": "BootstrapVersion"
+         }
+        ]
+       }
+      ]
+     },
+     "AssertDescription": "CDK bootstrap stack version 6 required. Please run 'cdk bootstrap' with a recent version of the CDK CLI."
+    }
+   ]
+  }
+ }
+}