core: fix pre-check for account balance under EIP-1559 (#23244)

When processing a transaction with London fork rules, EIP-1559 mandates
checking that the sender must have sufficient balance to cover gas * gasFeeCap.

In the EIP's pseudocode, this check happens after the value transferred by the
transaction has already been deducted. However, in go-ethereum, the balance
has not yet been updated when the check happens, and therefore needs to be
added explicitly.

Co-authored-by: Martin Holst Swende <martin@swende.se>

cmd/evm/testdata/12/env.json

@@ -0,0 +1,10 @@
+{
+    "currentCoinbase" : "0x2adc25665018aa1fe0e6bc666dac8fc2697ff9ba",
+    "currentDifficulty" : "0x020000",
+    "currentNumber" : "0x01",
+    "currentTimestamp" : "0x03e8",
+    "previousHash" : "0xfda4419b3660e99f37e536dae1ab081c180136bb38c837a93e93d9aab58553b2",
+    "currentGasLimit" : "0x0f4240",
+    "currentBaseFee" : "0x20"
+}
+