Bump acts-as-taggable-on from 11.0.0 to 12.0.0

Bumps [acts-as-taggable-on](https://github.com/mbleigh/acts-as-taggable-on) from 11.0.0 to 12.0.0.
- [Release notes](https://github.com/mbleigh/acts-as-taggable-on/releases)
- [Changelog](https://github.com/mbleigh/acts-as-taggable-on/blob/master/CHANGELOG.md)
- [Commits](mbleigh/acts-as-taggable-on@v11.0.0...v12.0.0)

---
updated-dependencies:
- dependency-name: acts-as-taggable-on
  dependency-type: direct:production
  update-type: version-update:semver-major
...

Signed-off-by: dependabot[bot] <[email protected]>

Author: dependabot[bot]

Gemfile.lock

@@ -76,8 +76,8 @@ GEM
       minitest (>= 5.1)
       securerandom (>= 0.3)
       tzinfo (~> 2.0, >= 2.0.5)
-    acts-as-taggable-on (11.0.0)
-      activerecord (>= 7.0, < 8.0)
+    acts-as-taggable-on (12.0.0)
+      activerecord (>= 7.1, < 8.1)
       zeitwerk (>= 2.4, < 3.0)
     addressable (2.8.7)
       public_suffix (>= 2.0.2, < 7.0)