add IsZero check in empty

Author: Darioush Jalali

core/state/state_object.go

@@ -93,7 +93,7 @@ type stateObject struct {
 
 // empty returns whether the account is considered empty.
 func (s *stateObject) empty() bool {
-	return s.data.Nonce == 0 && s.data.Balance.IsZero() && bytes.Equal(s.data.CodeHash, types.EmptyCodeHash.Bytes())
+	return s.data.Nonce == 0 && s.data.Balance.IsZero() && bytes.Equal(s.data.CodeHash, types.EmptyCodeHash.Bytes()) && s.data.Extra.IsZero()
 }
 
 // newObject creates a state object.

core/types/rlp_payload.libevm.go

@@ -207,3 +207,7 @@ func (e *StateAccountExtra) Format(s fmt.State, verb rune) {
 	}
 	_, _ = s.Write([]byte(out))
 }
+
+func (e *StateAccountExtra) IsZero() bool {
+	return e == nil || e.t == nil || e.t.IsZero()
+}