Move rtc::make_ref_counted to api/

Bug: webrtc:12701
Change-Id: If49095b101c1a1763c2a44a0284c0d670cce953f
Reviewed-on: https://webrtc-review.googlesource.com/c/src/+/265390
Reviewed-by: Mirko Bonadei <mbonadei@webrtc.org>
Commit-Queue: Niels Moller <nisse@webrtc.org>
Reviewed-by: Tomas Gunnarsson <tommi@webrtc.org>
Cr-Commit-Position: refs/heads/main@{#37219}
diff --git a/rtc_base/BUILD.gn b/rtc_base/BUILD.gn
index 33cd57f..fb8187d 100644
--- a/rtc_base/BUILD.gn
+++ b/rtc_base/BUILD.gn
@@ -624,6 +624,7 @@
     ":checks",
     ":macromagic",
     ":refcount",
+    "../api:make_ref_counted",
     "../api:refcountedbase",
     "../api:scoped_refptr",
     "../api:sequence_checker",
@@ -1082,6 +1083,7 @@
     "../api:array_view",
     "../api:field_trials_view",
     "../api:function_view",
+    "../api:make_ref_counted",
     "../api:refcountedbase",
     "../api:scoped_refptr",
     "../api:sequence_checker",
@@ -1589,6 +1591,7 @@
         ":timeutils",
         ":zero_memory",
         "../api:array_view",
+        "../api:make_ref_counted",
         "../api:scoped_refptr",
         "../api/numerics",
         "../api/units:time_delta",
@@ -1717,7 +1720,6 @@
         ":macromagic",
         ":net_helpers",
         ":null_socket_server",
-        ":refcount",
         ":rtc_base",
         ":rtc_base_tests_utils",
         ":rtc_event",
@@ -1731,6 +1733,7 @@
         ":threading",
         ":timeutils",
         "../api:array_view",
+        "../api:make_ref_counted",
         "../api/task_queue",
         "../api/task_queue:task_queue_test",
         "../test:field_trial",