Fixed `ActiveSupport::TimeWithZone#-` so precision is not unnecessarily lost

When working with objects with a nanosecond component, the `-` method may
unnecessarily cause loss of precision.

`ActiveSupport::TimeWithZone#-` should return the same result as if we were
using `Time#-`:

    Time.now.end_of_day - Time.now.beginning_of_day #=> 86399.999999999

Before:

    Time.zone.now.end_of_day.nsec #=> 999999999
    Time.zone.now.end_of_day - Time.zone.now.beginning_of_day #=> 86400.0

After:

    Time.zone.now.end_of_day - Time.zone.now.beginning_of_day
    #=> 86399.999999999
Merge pull request #15421 from gchan/time_with_zone_precision

Fixed `ActiveSupport::TimeWithZone#-` so precision is not unnecessarily lost