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fix(protocol-kit): consider `new-account` creation cost in `baseGas` estimation (#1331)

* fix(protocol-kit): account for new-account creation cost in baseGas estimation

Add 25k gas when the ETH refund receiver is a fresh account (no code,
nonce, or balance), matching the EVM NEWACCOUNT cost defined in EIP-161.
Also parallelise the async calls in estimateTxBaseGas and fix the
TRANSAFER_GAS_COST typo.

* fix(protocol-kit): cast getSafeContract stub to satisfy TypeScript in unit tests

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Co-authored-by: Uxio Fuentefria <6909403+Uxio0@users.noreply.github.com>

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