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