Calculate tax total correctly which depends on the item that could be an Order or a LineItem. Tax adjustments are stored differently in these two cases.

Fixes #4830
Fixes #4829
Speed up rename_adjustment_fields migration

I went to perform this migration on our production db while our store was in maintenance mode and realized it was going to take many hours -- it was loading some million or so Order objects, one at a time.

The first change is that we go from loading all Adjustments and asking whether their adjustable is an Order to just scoping the Adjustment call to only ask for the ones that are. That saved us about one million `if` statements.

The second change is to simply copy the `adjustable_id` over to `order_id` without ever fetching the Order -- who needs it? This saved us about one million ActiveRecord queries.

Happy to pass the fruits along to others on the 2.1--2.2 upgrade path!

Fixes #5121
Reimbursement updates

- Fix Reimbursement to inherit from Spree::Base
- Change Reimbursement tax calculator to receive the reimbursement instead of just the array of return items
  - This assists some systems like Avatax which may want more context
- Fix reimbursement create form to only try to include accepted items

Fixes #5123
Implement exchanges.

Fixes #5073
remove preference "shipment_inc_vat" and corresponding controller, view, route, translations
Fixes #5127

Conflicts:
	core/app/models/spree/app_configuration.rb
Associate default user address in pre-transition callback

Two advantages:

1) Centralizes this logic, as we want this to happen whether you create
an order from frontend, backend or API.

2) Waits until the last possible moment to assign an address and will
thus get the most recent default address, rather than the one at the
time the cart was created.

Make default address association safer

It turns out that the state transition itself calls a save, so there is
no need to add one more here. To make this even safer, we refuse to
associate default addresses that are not valid.

Save two queries by checking _id instead of the association

Convert to new hash syntax

Fixes #5108
Make Shipment.cost default to 0

Since upgrading to Spree 2.2, I've noticed exceptions getting thrown by, for instance [`cost + promo_cost`](https://github.com/spree/spree/blob/2-2-stable/core/app/models/spree/shipment.rb#L151) throwing `NoMethodError: undefined method `+' for nil:NilClass`.

Looking into my db schema, I see that virtually all decimal figures in Spree default to 0, but it looks like for some reason `spree_shipments.cost` didn't get that default. This migration helps ensure a smooth upgrade path from earlier Spree releases to 2.2.

Fixes #5128
Add completed back as default state.
Attempt to auto-accept return items when received.
Fixes #5130
Update gem options to Ruby 1.9 syntax

:lipstick:

Fixes #5134
Fix broken specs.
Specs for ReimbursementPerformer

- Add specs for ReimbursementPerformer
Reimbursement Admin UI updates

- Don't show edit button for reimbursement if reimbursement has been finalized
- Add an admin reimbursements show page
Fix rounding issue

Add some rounding in reimbursements to handle edge cases where multiple consecutive partial refunds
on the same order might result in rounding errors where we'd reimburse more than was originally
billed.

Fixes #5131
Add missing translation

Specs were complaining like this: https://gist.github.com/jordan-brough/336daa1b1648dd8609e8
Fixes #5135
Allow assigning shipped_at to shipments.
Don't crash if there is no address to associate

Rather, just do nothing. This prevents a crash we've seen in production at
Bonobos.

Fixes #5137