CloudFormation CKV_AWS_27 does not support SqsManagedSseEnabled property for encryption

[srgoni]

Describe the issue
This issue was previously reported as #5869 - but it was never fixed.

When deploying an SQS que with CloudFormation, CKV_AWS_27 is reported when KmsMasterKeyId is missing, but the check should also accept SqsManagedSseEnabled.

Examples
See #5869 for an example.

Version (please complete the following information):

• Checkov Version 3.2.494

Additional context
N/A