Resolve Ruby 2 deprecations in controllers

# Using the last argument as keyword parameters is deprecated

Deprecation messages:

- [x] `application_controller`:

```shell
---
? test_application_controller#store_location_when_the_request_is_a_get_request_does_not_store_the_location_for_non_navigational_format_requests
: - |
    DEPRECATION WARNING: /builds/gitlab-org/customers-gitlab-com/spec/controllers/application_controller_spec.rb:29: warning: Using the last argument as keyword parameters is deprecated; maybe ** should be added to the call
    /builds/gitlab-org/customers-gitlab-com/vendor/ruby/2.7.0/gems/rails-controller-testing-1.0.5/lib/rails/controller/testing/integration.rb:14: warning: The called method is defined here
```

<hr>

- [x] `licenses_controller`:

```shell
---
test_licenses_controller_get_show_when_authenticated_when_license_creation_is_not_allowed_when_json_logs_error:
- |
  DEPRECATION WARNING: /builds/gitlab-org/customers-gitlab-com/app/controllers/licenses_controller.rb:21: warning: Using the last argument as keyword parameters is deprecated; maybe ** should be added to the call
  /builds/gitlab-org/customers-gitlab-com/lib/gitlab/logger_helpers.rb:11: warning: The called method `log_error' is defined here

```

<hr>

- [x] `subscription_upgrades_controller`:

```shell
---
? test_subscription_upgrades_controller_when_subscription_is_for_dotcom_post_create_when_logged_in_when_successful_upgrade_response_when_additional_seats_params_set_returns_success
: - |
    DEPRECATION WARNING: /builds/gitlab-org/customers-gitlab-com/spec/controllers/subscription_upgrades_controller_spec.rb:376: warning: Passing the keyword argument as the last hash parameter is deprecated
    /builds/gitlab-org/customers-gitlab-com/lib/zuora/responders/upgrade_amendment_response.rb:18: warning: The called method `initialize' is defined here
? test_subscription_upgrades_controller_when_subscription_is_for_dotcom_post_create_when_logged_in_when_not_successful_upgrade_response_logs_an_error
: - |
    DEPRECATION WARNING: /builds/gitlab-org/customers-gitlab-com/spec/controllers/subscription_upgrades_controller_spec.rb:446: warning: Passing the keyword argument as the last hash parameter is deprecated
    /builds/gitlab-org/customers-gitlab-com/lib/zuora/responders/upgrade_amendment_response.rb:18: warning: The called method `initialize' is defined here
? test_subscription_upgrades_controller_when_subscription_is_for_dotcom_get_preview_when_logged_in_when_not_successful_upgrade_response_returns_422
: - |
    DEPRECATION WARNING: /builds/gitlab-org/customers-gitlab-com/spec/controllers/subscription_upgrades_controller_spec.rb:298: warning: Passing the keyword argument as the last hash parameter is deprecated
    /builds/gitlab-org/customers-gitlab-com/lib/zuora/responders/upgrade_amendment_response.rb:18: warning: The called method `initialize' is defined here

```

<hr>

- [x] `subscriptions_controller`:

```shell
---
? test_subscriptions_controller_put_#update_when_amending_the_subscription_is_successful_behaves_like_successful_amend_a_subscription_when_not_previewing_and_updating_products_when_request_is_for_a_ci_minutes_behaves_like_tracking_tracks_snowplow_event
: - |
    DEPRECATION WARNING: /builds/gitlab-org/customers-gitlab-com/lib/gitlab/tracking.rb:18: warning: Using the last argument as keyword parameters is deprecated; maybe ** should be added to the call
    /builds/gitlab-org/customers-gitlab-com/lib/gitlab/tracking.rb:29: warning: The called method `track_event' is defined here

```

## How to resolve?

- Option 1: maybe `**` should be added to the call?
- Option 2: Rewrite the code to keyword arguments completely.

Story points: 1.0