Wrong estimated value when using estimateGas API

[JosephK95]

Description

When we execute estimateGas API on a smart contract call, it seems that Besu returns a wrong estimated value.

Steps to Reproduce (Bug)

1. Download the following file and untar it: test_gas_estimation.tar.gz
2. Execute Besu binary with the following flags: besu --data-path test_gas_estimation/data-besu --genesis-file test_gas_estimation/besu.json --rpc-http-port 8549 --rpc-http-enabled --rpc-http-api ETH --network-id 15 --discovery-enabled false
3. Execute the test case file: node test1.js

Expected behavior: All other client implementations return 34165.

Actual behavior: Only Besu returns 36465.

Frequency: Always

Versions (Add all that apply)

• Software version: besu/v22.4.4/linux-x86_64/openjdk-java-16
• OS Name & Version: Ubuntu 20.04.4 LTS
• Node.js / web3.js versions: v16.15.0 / v1.7.3

Smart contract information (If you're reporting an issue arising from deploying or calling a smart contract, please supply related information)

• Solidity version: v0.8.13
• The contract code is provided in the tar.gz file above.
• The contract is deployed at the following address: 0xAe7405782dcf9Fc759020045E7Acc0795d372bc8