pull the preloader allocation in to a factory method

activerecord/lib/active_record/relation.rb

@@ -639,7 +639,7 @@ def exec_queries
 
       preload = preload_values
       preload +=  includes_values unless eager_loading?
-      preloader = ActiveRecord::Associations::Preloader.new
+      preloader = build_preloader
       preload.each do |associations|
         preloader.preload @records, associations
       end
@@ -650,6 +650,10 @@ def exec_queries
       @records
     end
 
+    def build_preloader
+      ActiveRecord::Associations::Preloader.new
+    end
+
     def references_eager_loaded_tables?
       joined_tables = arel.join_sources.map do |join|
         if join.is_a?(Arel::Nodes::StringJoin)