test gas estimation vs gas consumption

[noot]

Proposal: [Description of the feature]

see #458
this PR changed the gas estimation of a value transfer but not a contract deployment. we should test to see if the gas cost for a value transfer has changed (should be 21000) we should also add RPC tests for gas consumption.

Current behavior: [What currently happens]

Desired behavior: [What you would like to happen]

Use case: [Why is this important (helps with prioritizing requests)]

Requests may be closed if we're not actively planning to work on them.

[github-actions]

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[freddyli7]

PR: #879

[freddyli7]

After merging gas refund, the gas estimation is more then the actual gas cost. Some fix is needed. #879 is discarded and closed