account for message Value in balance calculation

chain/messagepool/selection.go

@@ -313,6 +313,13 @@ func (mp *MessagePool) createMessageChains(actor address.Address, mset map[uint6
 		}
 		balance = new(big.Int).Sub(balance, required)
 
+		value := m.Message.Value.Int
+		if balance.Cmp(value) >= 0 {
+			// Note: we only account for the value if the balance doesn't drop below 0
+			//       otherwise the message will fail and the miner can reap the gas rewards
+			balance = new(big.Int).Sub(balance, value)
+		}
+
 		gasReward := mp.getGasReward(m, ts)
 		rewards = append(rewards, gasReward)
 	}