Ensure calling first/last with options correctly set inverse association

Also related to #8087. Thanks @al2o3cr.

activerecord/lib/active_record/associations/collection_association.rb

@@ -571,7 +571,9 @@ def first_or_last(type, *args)
           args.shift if args.first.is_a?(Hash) && args.first.empty?
 
           collection = fetch_first_or_last_using_find?(args) ? scoped : load_target
-          collection.send(type, *args).tap { |it| set_inverse_instance it if args.blank? }
+          collection.send(type, *args).tap do |record|
+            set_inverse_instance record if record.is_a? ActiveRecord::Base
+          end
         end
     end
   end

activerecord/test/cases/associations/inverse_associations_test.rb

@@ -261,10 +261,18 @@ def test_parent_instance_should_be_shared_with_replaced_via_accessor_children
 
   def test_parent_instance_should_be_shared_with_first_and_last_child
     man = Man.first
+
     assert man.interests.first.man.equal? man
     assert man.interests.last.man.equal? man
   end
 
+  def test_parent_instance_should_be_shared_with_first_and_last_child_when_given_options
+    man = Man.first
+
+    assert man.interests.first(:order => 'topic').man.equal? man
+    assert man.interests.last(:order => 'topic').man.equal? man
+  end
+
   def test_parent_instance_should_be_shared_with_first_n_and_last_n_children
     man = Man.first