chore: apply state overrides to eth_estimateGas

[thomas-nguy]

Closes: #XXX

Description

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For contributor use:

• Targeted PR against correct branch (see CONTRIBUTING.md)
• Linked to Github issue with discussion and accepted design OR link to spec that describes this work.
• Code follows the module structure standards.
• Wrote unit and integration tests
• Updated relevant documentation (docs/) or specification (x/<module>/spec/)
• Added relevant godoc comments.
• Added a relevant changelog entry to the Unreleased section in CHANGELOG.md
• Re-reviewed Files changed in the Github PR explorer

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For admin use:

• Added appropriate labels to PR (ex. WIP, R4R, docs, etc)
• Reviewers assigned
• Squashed all commits, uses message "Merge pull request #XYZ: [title]" (coding standards)

[codecov]

Codecov Report

❌ Patch coverage is 38.46154% with 8 lines in your changes missing coverage. Please review.
✅ Project coverage is 46.85%. Comparing base (68d9d3c) to head (d02c0c1).
⚠️ Report is 1 commits behind head on develop.

Files with missing lines	Patch %	Lines
x/evm/keeper/grpc_query.go	20.00%	3 Missing and 1 partial ⚠️
rpc/backend/call_tx.go	66.66%	1 Missing and 1 partial ⚠️
rpc/namespaces/ethereum/eth/api.go	0.00%	2 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop     #764      +/-   ##
===========================================
- Coverage    46.86%   46.85%   -0.01%     
===========================================
  Files          189      189              
  Lines        15342    15351       +9     
===========================================
+ Hits          7190     7193       +3     
- Misses        7356     7360       +4     
- Partials       796      798       +2     

Files with missing lines	Coverage Δ
rpc/backend/backend.go	77.77% <ø> (ø)
rpc/backend/call_tx.go	60.08% <66.66%> (-0.18%)	⬇️
rpc/namespaces/ethereum/eth/api.go	0.00% <0.00%> (ø)
x/evm/keeper/grpc_query.go	74.06% <20.00%> (-0.61%)	⬇️

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