fix(delayedack): ibc tx rejected as fee is calculated as zero if ibc amount is too low

[danwt]

Description

Partially address #799

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Closes #XXX

All items are required. Please add a note to the item if the item is not applicable and
please add links to any relevant follow-up issues.

PR review checkboxes:

I have...

• Added a relevant changelog entry to the Unreleased section in CHANGELOG.md
• Targeted PR against the correct branch
• included the correct type prefix in the PR title
• Linked to the GitHub issue with discussion and accepted design
• Targets only one GitHub issue
• Wrote unit and integration tests
• Wrote relevant migration scripts if necessary
• All CI checks have passed
• Added relevant godoc comments
• Updated the scripts for local run, e.g genesis_config_commands.sh if the PR changes parameters
• Add an issue in the e2e-tests repo if necessary

SDK Checklist

• Import/Export Genesis
• Registered Invariants
• Registered Events
• Updated openapi.yaml
• No usage of go map
• No usage of time.Now()
• Used fixed point arithmetic and not float arithmetic
• Avoid panicking in Begin/End block as much as possible
• No unexpected math Overflow
• Used sendCoin and not SendCoins
• Out-of-block compute is bounded
• No serialized ID at the end of store keys
• UInt to byte conversion should use BigEndian

Full security checklist here

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For Reviewer:

• Confirmed the correct type prefix in the PR title
• Reviewers assigned
• Confirmed all author checklist items have been addressed

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After reviewer approval:

• In case the PR targets the main branch, PR should not be squash merge in order to keep meaningful git history.
• In case the PR targets a release branch, PR must be rebased.

[codecov]

Codecov Report

Attention: Patch coverage is 69.23077% with 4 lines in your changes are missing coverage. Please review.

Project coverage is 29.59%. Comparing base (e530287) to head (a5b7db4).
Report is 1 commits behind head on main.

Files	Patch %	Lines
x/delayedack/eibc.go	69.23%	2 Missing and 2 partials ⚠️

Additional details and impacted files

@@            Coverage Diff            @@
##           main     #800       +/-   ##
=========================================
+ Coverage      0   29.59%   +29.59%     
=========================================
  Files         0      234      +234     
  Lines         0    32703    +32703     
=========================================
+ Hits          0     9680     +9680     
- Misses        0    21544    +21544     
- Partials      0     1479     +1479     

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[danwt]

superseded by #801