[release/8.0] Avoid Creating Graphics in TabControl.WmReflectDrawItem() (#12216)

cherry pick f4e6922

Author: lonitra

src/System.Windows.Forms/src/System/Windows/Forms/TabControl.cs

@@ -1945,11 +1945,13 @@ private unsafe void WmReflectDrawItem(ref Message m)
         DRAWITEMSTRUCT* dis = (DRAWITEMSTRUCT*)(nint)m.LParamInternal;
 
         using DrawItemEventArgs e = new(
-            dis->hDC.CreateGraphics(),
+            dis->hDC,
             Font,
             dis->rcItem,
-            (int)dis->itemID,
-            (DrawItemState)(int)dis->itemState);
+            dis->itemID,
+            dis->itemState,
+            ForeColor,
+            BackColor);
 
         OnDrawItem(e);