test against Rails 7.2

* Improve form f.inputs attributes rendering (#8439)

* Improve rendering attributes for f.inputs

* Support rails 6.1

but use tag.attributes if available

* Use tag.legend instead of "<legend ..."

* use helpers to prevent calling resource methods (tag admin)

* be able to customize Tag resource form

#8439 improved form
attributes rendering but introduced an issue if host app has an admin
for Tag resource.

The problem is that `tag` (`tag.attributes`) refences the resource and
not the `TagHelper`.

Let's prefix the call with `helpers`.

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Co-authored-by: Amiel Martin <amiel.martin@gmail.com>

* Get ready for 3.2.4 release

* Update changelog