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From https://blog.jetbrains.com/kotlin/2020/07/kotlin-1-4-rc-released/ :

An overwhelming majority of projects require the Kotlin standard library. Starting from 1.4.0-RC, you no longer need to declare a dependency on stdlib in each source set manually — it will now be added by default. The automatically added version of the standard library will be the same as the version of the Kotlin Gradle plugin, since they have the same versioning.

The only reason we declare $kotlin_version is to setup the stdlib, but now it's time to remove the stblib from the manual dependencies.

./gradlew :app:dependencies

...
debugApiDependenciesMetadata
\--- org.jetbrains.kotlin:kotlin-stdlib:1.4.10
     +--- org.jetbrains.kotlin:kotlin-stdlib-common:1.4.10
     \--- org.jetbrains:annotations:13.0
...