chore(deps): bump acts-as-taggable-on from 11.0.0 to 12.0.0

Bumps [acts-as-taggable-on](https://github.com/mbleigh/acts-as-taggable-on) from 11.0.0 to 12.0.0.
- [Release notes](https://github.com/mbleigh/acts-as-taggable-on/releases)
- [Changelog](https://github.com/mbleigh/acts-as-taggable-on/blob/master/CHANGELOG.md)
- [Commits](mbleigh/acts-as-taggable-on@v11.0.0...v12.0.0)

---
updated-dependencies:
- dependency-name: acts-as-taggable-on
  dependency-type: direct:production
  update-type: version-update:semver-major
...

Signed-off-by: dependabot[bot] <[email protected]>

Gemfile

@@ -28,7 +28,7 @@ gem 'stringex', '~> 2.8', require: 'stringex_lite'
 gem 'data_migrate'
 
 # functionality
-gem 'acts-as-taggable-on', '~> 11.0'
+gem 'acts-as-taggable-on', '~> 12.0'
 gem 'ipaddress', github: 'ipaddress-gem/ipaddress'
 gem 'simple_form', '~> 5.3'
 gem 'ancestry'

Gemfile.lock

@@ -80,8 +80,8 @@ GEM
       minitest (>= 5.1)
       securerandom (>= 0.3)
       tzinfo (~> 2.0, >= 2.0.5)
-    acts-as-taggable-on (11.0.0)
-      activerecord (>= 7.0, < 8.0)
+    acts-as-taggable-on (12.0.0)
+      activerecord (>= 7.1, < 8.1)
       zeitwerk (>= 2.4, < 3.0)
     addressable (2.8.7)
       public_suffix (>= 2.0.2, < 7.0)
@@ -97,7 +97,7 @@ GEM
       thread_safe (~> 0.3, >= 0.3.1)
     base64 (0.2.0)
     bcrypt (3.1.20)
-    benchmark (0.3.0)
+    benchmark (0.4.0)
     bigdecimal (3.1.8)
     bindata (2.5.0)
     bindex (0.8.1)
@@ -453,7 +453,7 @@ GEM
       terminal-table
     ruby-progressbar (1.13.0)
     ruby2_keywords (0.0.5)
-    securerandom (0.3.1)
+    securerandom (0.3.2)
     sentry-rails (5.21.0)
       railties (>= 5.0)
       sentry-ruby (~> 5.21.0)
@@ -479,7 +479,7 @@ GEM
     thor (1.3.2)
     thread_safe (0.3.6)
     tilt (2.4.0)
-    timeout (0.4.1)
+    timeout (0.4.2)
     turbo-rails (2.0.11)
       actionpack (>= 6.0.0)
       railties (>= 6.0.0)
@@ -531,7 +531,7 @@ PLATFORMS
 
 DEPENDENCIES
   action_policy
-  acts-as-taggable-on (~> 11.0)
+  acts-as-taggable-on (~> 12.0)
   ancestry
   awesome_print (~> 1.9)
   bootsnap (>= 1.4.2)