Add new `Rails/ActiveRecordCalculation` cop #355

Job	Run time
Check documentation syntax	15s
JRuby 9.4	2m 2s
Ruby 2.7	41s
Ruby 3.0	48s
Check the oldest supported RuboCop version	33s
Prism	35s
Ruby 3.1	51s
Ruby 3.2	24s
Ruby 3.3	28s
Ruby head	32s
	7m 9s

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