We don't implement much custom marshalling logic for these objects, but
the proc default case needs to be handled separately. Unfortunately
there's no way to just say "do what you would have done but with this
value for one ivar", so we have to manually implement `marshal_load` as
well.

The test case is a little bit funky, but I'd really like an equality
test in there, and there's no easy way to add one now that this is out
of AR (since the `attributes` method isn't here)

Fixes #31216

`BigDecimal.new` has been deprecated in BigDecimal 1.3.3
 which will be a default for Ruby 2.5.

Refer ruby/bigdecimal@5337373

* This commit has been made as follows:

```ruby
$ cd activemodel/
$ git grep -l BigDecimal.new | grep \.rb | xargs sed -i -e "s/BigDecimal.new/BigDecimal/g"
```

* This commit has been tested with these Ruby versions:

```
ruby 2.5.0dev (2017-12-15 trunk 61262) [x86_64-linux]
ruby 2.4.2p198 (2017-09-14 revision 59899) [x86_64-linux]
ruby 2.3.5p376 (2017-09-14 revision 59905) [x86_64-linux]
ruby 2.2.8p477 (2017-09-14 revision 59906) [x86_64-linux]
```

Use these to back the attributes API.  Stop automatically including
ActiveModel::Dirty in ActiveModel::Attributes, and make it optional.

This is the first PR of a WIP to bring the attributes API to
ActiveModel.  It is not yet ready for public API.

The `attributes_dirty_test.rb` file was created based on `dirty_test.rb`,
and the simplifications in the diff do much to motivate this change.

```
diff activemodel/test/cases/dirty_test.rb activemodel/test/cases/attributes_dirty_test.rb
3a4
> require "active_model/attributes"
5c6
< class DirtyTest < ActiveModel::TestCase
---
> class AttributesDirtyTest < ActiveModel::TestCase
7,41c8,12
<     include ActiveModel::Dirty
<     define_attribute_methods :name, :color, :size
<
<     def initialize
<       @name = nil
<       @color = nil
<       @size = nil
<     end
<
<     def name
<       @name
<     end
<
<     def name=(val)
<       name_will_change!
<       @name = val
<     end
<
<     def color
<       @color
<     end
<
<     def color=(val)
<       color_will_change! unless val == @color
<       @color = val
<     end
<
<     def size
<       @size
<     end
<
<     def size=(val)
<       attribute_will_change!(:size) unless val == @size
<       @size = val
<     end
---
>     include ActiveModel::Model
>     include ActiveModel::Attributes
>     attribute :name, :string
>     attribute :color, :string
>     attribute :size, :integer
```